The active charity of Madame Necker had won her the esteem of the Archbishop of Paris, Christopher de Beaumont, a virtuous, fanatical priest; he had gained a great lawsuit against the city of Paris, which had to pay him a sum of three hundred thousand livres. “It is our wish,” said the archbishop, “that M. Necker should dispose of these funds to the greatest advantage for the state, trusting to his zeal, his love of good, and his wisdom, for the most useful employment of the said funds, and desiring further that no account be required of him, as to such employment, by any person whatsoever.” The prelate’s three hundred thousand livres were devoted to the internal repairs of the Hotel-Dieu. “How is it,” people asked, “that the archbishop thinks so highly of M. Necker, and even dines with him?” “O!” answered the wicked wags, “it is because M. Necker is not a Jansenist, he is only a Protestant.”

Notwithstanding this unusual tolerance on the part of Christopher de Beaumont, his Protestantism often placed M. Necker in an awkward position. “The title of liberator of your Protestant brethren would be a flattering one for you,” said one of the pamphlets of the day, “and it would be yours forever, if you could manage to obtain for them a civil existence, to procure for them the privileges of a citizen, liberty and tolerance. You are sure of a diminution in the power of the clergy. Your vigorous edict regarding hospitals will pave the way for the ruin of their credit and their wealth; you have opened the trenches against them, the great blow has been struck. All else will not fail to succumb; you will put all the credit of the state and all the money of France in the hands of Protestant bankers, Genevese, English, and Dutch. Contempt will be the lot of the clergy, your brethren will be held in consideration. These points of view are full of genius, you will bring great address to bear upon them.” M. Necker was at the same time accused of being favorable to England. “M. Necker is our best and our last friend on the Continent,” Burke had said in the House of Commons. Knowing better than anybody the burdens which the war imposed upon the state, and which he alone had managed to find the means of supporting, M. Necker desired peace. It was for Catholics and philosophers that the honor was reserved of restoring to Protestants the first right of citizens, recognition of their marriages and a civil status for their children. The court, the parliaments, and the financiers were leagued against M. Necker. “Who, pray, is this adventurer,” cried the fiery Epremesnil, “who is this charlatan who dares to mete out the patriotism of the French magistracy, who dares to suppose them lukewarm in their attachments and to denounce them to a young king?” The assessment of the twentieths (tax) had raised great storms; the mass of citizens were taxed rigorously, but the privileged had preserved the right of themselves making a declaration of their possessions; a decree of the council ordered verification of the income from properties. The Parliaments burst out into remonstrances. “Every owner of property has the right to grant subsidies by himself or by his representatives,” said the Parliament of Paris; “if he do not exercise this right as a member of a national body, it must be reverted to indirectly, otherwise he is no longer master of his own, he is no longer undisturbed owner.” Confidence in personal declarations, then, is the only indemnity for the right, which the nation has not exercised but has not lost, of itself granting and assessing the twentieths. A bold principle, even in a free state, and one on which the income-tax rests in England, but an untenable principle, without absolute equality on the part of all citizens and a common right to have their consent asked to the imposts laid upon them.

M. Necker did not belong to the court; he had never lived there, he did not set foot therein when he became minister. A while ago Colbert and Louvois had founded families and taken rank among the great lords who were jealous of their power and their wealth. Under Louis XVI., the court itself was divided, and one of the queen’s particular friends, Baron do Besenval, said, without mincing the matter, in his Memoires: “I grant that the depredations of the great lords who are at the head of the king’s household are enormous, revolting. . . . Necker has on his side the depreciation into which the great lords have fallen; it is such that they are certainly not to be dreaded, and that their opinion does not deserve to be taken into consideration in any political speculation.”

M. Necker had a regard for public opinion, indeed he attached great importance to it, but he took its influence to be more extensive and its authority to rest on a broader bottom than the court or the parliaments would allow. “The social spirit, the love of regard and of praise,” said he, “have raised up in France a tribunal at which all men who draw its eyes upon them are obliged to appear: there public opinion, as from the height of a throne, decrees prizes and crowns, makes and unmakes reputations. A support is wanted against the vacillations of ministers, and this important support is only to be expected from progress in the enlightenment and resisting power of public opinion. Virtues are more than ever in want of a stage, and it becomes essential that public opinion should rouse the actors; it must be supported, then, this opinion, it must be enlightened, it must be summoned to the aid of ideas which concern the happiness of men.”

M. Necker thought the moment had come for giving public opinion the summons of which he recognized the necessity he felt himself shaken at court, weakened in the regard of M. de Maurepas, who was still puissant in spite of his great age, and jealous of him as he had been of M. Turgot; he had made up his mind, he said, to let the nation know how its affairs had been managed, and in the early days of the year 1781 he published his Compte rendu au roi.

It was a bold innovation; hitherto the administration of the finances had been carefully concealed from the eyes of the public as the greatest secret in the affairs of state; for the first time the nation was called upon to take cognizance of the position of the public estate, and, consequently, pass judgment upon its administration. “The principal cause of the financial prosperity of England, in the very midst of war,” said the minister, “is to be found in the confidence with which the English regard their administration and the source of the government’s credit.” The annual publication of a financial report was, M. Necker thought, likely to inspire the same confidence in France. It was paying a great compliment to public opinion to attribute to it the power derived from free institutions and to expect from satisfied curiosity the serious results of a control as active as it was minute.

The Report to the king was, moreover, not of a nature to stand the investigation of a parliamentary committee. In publishing it M. Necker had a double end in view. He wanted, by an able exposition of the condition of the treasury, to steady the public credit which was beginning to totter, to bring in fresh subscribers for the loans which were so necessary to support the charges of the war; he wanted at the same time to call to mind the benefits and successes of his own administration, to restore the courage of his friends and reduce his enemies to silence. With this complication of intentions, he had drawn up a report on the ordinary state of expenditure and receipts, designedly omitting the immense sacrifices demanded by the land and sea armaments as well as the advances made to the United States. He thus arrived, by a process rather ingenious than honest, at the establishment of a budget showing a surplus of ten million livres. The maliciousness of M. de Maurepas found a field for its exercise in the calculations which he had officially overhauled in council. The Report was in a cover of blue marbled paper. “Have you read the Conte bleu (a lying story)?” he asked everybody who went to see him; and, when he was told of the great effect which M. Necker’s work was producing on the public: “I know, I know,” said the veteran minister, shrugging his shoulders, “we have fallen from Turgomancy into Necromancy.”

M. Necker had boldly defied the malevolence of his enemies. “I have never,” said he, “offered sacrifice to influence or power. I have disdained to indulge vanity. I have renounced the sweetest of private pleasures, that of serving my friends or winning the gratitude of those who are about me. If anybody owes to my mere favor a place, a post, let us have the name.” He enumerated all the services he had rendered to the king, to the state, to the nation, with that somewhat pompous satisfaction which was afterwards discernible in his Memoires. There it was that he wrote: “Perhaps he who contributed, by his energies, to keep off new imposts during five such expensive years; he who was able to devote to all useful works the funds which had been employed upon them in the most tranquil times; he who gratified the king’s heart by providing him with the means of distributing among his provinces the same aids as during the war, and even greater; he who, at the same time, proffered to the monarch’s amiable impatience the resources necessary in order to commence, in the midst of war, the improvement of the prisons and the hospitals; he who indulged his generous inclinations by inspiring him with the desire of extinguishing the remnants of serfage; he who, rendering homage to the monarch’s character, seconded his disposition towards order and economy; he who pleaded for the establishment of paternal administrations in which the simplest dwellers in the country-places might have some share; he who, by manifold cares, by manifold details, caused the prince’s name to be blest even in the hovels of the poor,—perhaps such a servant has some right to dare, without blushing, to point out, as one of the first rules of administration, love and care for the people.”

“On the whole,” says M. Droz, with much justice, in his excellent Histoire du regne de Louis XVI., “the Report was a very ingenious work, which appeared to prove a great deal and proved nothing.” M. Necker, however, had made no mistake about the effect which might be produced by this confidence, apparently so bold, as to the condition of affairs in a single year, 1781, the loans amounted to two hundred and thirty-six millions, thus exceeding in a few months the figures reached in the four previous years. A chorus of praises arose even in England, reflected from the minister on to his sovereign. “It is in economy,” said Mr. Burke, “that Louis XVI. has found resources sufficient to keep up the war. In the first two years of this war, he imposed no burden on his people. The third year has arrived, there has as yet been no question of any impost, indeed I believe that those which are a matter of course in time of war have not yet been put on. I apprehend that in the long run it will no doubt be necessary for France to have recourse to imposts, but these three years saved will scatter their beneficent influence over a whole century. The French people feel the blessing of having a master and minister devoted to economy; economy has induced this monarch to trench upon his own splendor rather than upon his people’s subsistence. He has found in the suppression of a great number of places a resource for continuing the war without increasing his expenses. He has stripped himself of the magnificence and pomp of royalty, but he has manned a navy; he has reduced the number of persons in his private service, but he has increased that of his vessels. Louis XVI., like a patriotic king, has shown sufficient firmness to protect M. Necker, a foreigner, without support or connection at court, who owes his elevation to nothing but his own merit and the discernment of the sovereign who had sagacity enough to discover him, and to his wisdom which can appreciate him. It is a noble example to follow: if we would conquer France, it is on this ground and with her own weapons that we must fight her: economy and reforms.”