[25]. Some french wags have laid a great stress on these decrees passing after dinner.
[26]. Lally-Tolendal, in particular; for giving his opinion on the subject of two chambers, he said:—‘It is not doubtful at present, and for this first assembly, that a single chamber is preferable, and perhaps necessary—There are so many difficulties to be surmounted, so many prejudices to be conquered, so many sacrifices to be made, such old habits to root out, so great a power to control; in a word so much to destroy, and almost all to create anew. This moment, gentlemen, which we are so happy as to have seen, of which it is impossible a description can be given—when private characters, orders of men, and provinces, are vying with each other, who will make the greatest sacrifices to the public good—when all press together at the tribune, to renounce voluntarily, not only odious privileges, but even those just rights, which appear to you an obstacle to the fraternity and equality of all the citizens. This moment, gentlemen, this noble and rich enthusiasm which hurries you along, this new order of things which you have begun—all this—most assuredly, could never have been produced but from the union of all persons, of all opinions, and of all hearts.’—
[27]. ‘It is worthy of remark, that the divine right of tithes was never insisted on,’ says a french writer, ‘even by the clergy, during this debate. Yet the year before, when the same question was brought forward in the irish house of parliament, great stress was laid on this gothic idea of their origin.’
[28]. It is observable, that the satisfaction of the people was by no means equal to the discontent manifested by the privileged orders.
[29]. See the article 10. ‘No man ought to be molested on account of his opinions, not even on account of his religious opinions, provided his avowal of them does not disturb the public order established by law.’
[30]. Calonne.
[31]. In Holland almost all the taxes are collected in the shape of excise.
In France, formerly, the taxes were generally internal; but, since the mode established of making a revenue of 300,000,000 l. by the land and house tax part of the 580,000,000 l. estimated to be the peace establishment, it appears, that this was too great a proportion to be obtained in that way. Hence the revenue of France has lately failed in a great degree.
In America the taxes of the federal government have been lately established solely on the customs, that is to say, on goods imported. These operate two ways; encouraging home manufactures, and discouraging the manufactures of other countries.
Great Britain has levied her revenue on customs both inwards and outwards; on excise, principally internal; on stamps, which operate both internally and externally; and on fixed objects, as well as internal consumption, (as salt).