The states of Bretagne likewise offered their difficulties; but all the effect of the representations of both was, that the court appointed two intendants of the finances to go and settle the levying of that tax on those refractory provinces.

These dictatorial proceedings of the states led the council to take their meetings into consideration; and, for some days, it was deliberated, whether they should not be totally laid aside. A counsellor of state, who was for the dissolution, drew up a memorial, which the King was pleased to communicate to me. This piece having never been printed, consequently not known to the public, I shall give it a place here.

“The provincial states are of no use to France; such assemblies might have been necessary in those times, when each province formed a separate kingdom; but France being now united under one single government, can regulate its concerns sufficiently for itself, without any need of assemblies.

“These provincial states only keep a division between the Prince and the subject, and are an obstacle to the expeditious levying and collecting of the imposts.

“On his Majesty’s ordering a tax, however necessary it be, to defray the extraordinary expences, these states are sure to oppose it; and immediately the court is deluged with remonstrances, and Versailles crowded with deputies: the general affairs must be delayed to issue fresh orders, and answer those sent by the states, for their writings are rather orders than memorials.

“This suspension of ordinances has other very bad effects; the subjects, become accustomed not to obey, look on the wants of the state with the coldest indifference, and the public affairs go on heavily.

“The members of these assemblies are like so many petty sovereigns; their ascendency over the minds of the people being without bounds. An Archbishop of Narbonne, on his coming to Montpellier to open the states, is received with greater pomp than if Lewis XV. was to make his public entry.

“In a monarchical state, where the whole authority should proceed only from one centre, it is dangerous to divide it by subordinate bodies.

“These provincial states likewise affect morality and religion; those of Languedoc consist of twenty-four bishops, or archbishops, who thus are absent from their dioceses three months out of the twelve; leaving in their stead their vicars, who have neither the like regard or zeal for their flock; and in this interval, a relaxation in discipline and manners spreads every where.

“The luxury of these assemblies is equally scandalous, every bishop there having his court and courtiers, and keeping open table. Today the bishop of Alaix has thirty covers on his table; and to-morrow my Lord of Nismes gives an entertainment, to which fifty persons of distinction are invited; and so on.