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day, and shouts of triumph arose which appalled the courtiers in the saloons of the palace. A few weeks after this, May 30, 1778, Voltaire died. The Archbishop of Paris refused to allow him Christian burial, and the court forbade his death to be mentioned in the public journals. His corpse was taken from the city and buried secretly at an old abbey at Scellières. This petty persecution only exasperated the friends of reform. A month after the death of Voltaire, Rousseau also passed away to the spirit-land.

      The situation of Necker was now deplorable. The kingdom was involved in an enormously expensive war. The court would not consent to any diminution of its indulgences, and the privileged class would not consent to be taxed. Necker was almost in despair. He borrowed of every one who would lend, and from the already exhausted people with sorrow, almost with anguish, gleaned every sou which the most ingenious taxation could extort.

      "Never shall I forget," he wrote, in 1791, "the long, dark staircase of M. Maurepas, the terror and the melancholy with which I used to ascend it, uncertain of the success of some idea that had occurred to me, likely, if carried into effect, to produce an increase of the revenue, but likely at the same time to fall severely though justly on some one or other; the sort of hesitation and diffidence with which I ventured to intermingle in my representations any of those maxims of justice and of right with which my own heart was animated."

      For a time Necker succeeded by loans and annuities in raising money, but at last it became more difficult to find lenders, and national bankruptcy seemed inevitable. And what is national bankruptcy? It is the paralysis of industry, and wide-spreading consternation and woe. Thousands of widows and orphans had all their patrimony in the national funds. The failure of these funds was to them beggary and starvation. The hospitals, the schools, the homes of refuge for the aged and infirm—all would lose their support. The thousands in governmental employ and those dependent upon them would be left in utter destitution. The bankruptcy of a solitary merchant may send poverty to many families—the bankruptcy of a nation sends paleness to the cheeks and anguish to the hearts of millions.

      In this exigence Necker adopted the bold resolve to publish an honest account of the state of the finances, that the nation, nobles, and unennobled might see the destruction toward which the state was drifting. Necker thought that, if the facts were fairly presented, the privileged class, in view of the ruin otherwise inevitable, would consent to bear their share of taxation, manifestly the only possible measure which could arrest the disaster. He consequently, in 1781, published his celebrated Compte Rendu au Roi. The impression which this pamphlet produced was amazing. Two hundred thousand copies were immediately called for, and the appalling revelation went with electric speed through the whole length and breadth of the land. It was read in the saloon, in the work-shop, and in the hamlet. Groups of those who could not read were gathered at all corners to hear it read by others.

      "We wetted with our tears," writes M. Rabaud de St. Etienne, who acted an illustrious part in those days, "those pages which a citizen minister had imprinted with luminous and comfortable reflections, and where he was turning all his attention to the prosperity of the French with a sensibility deserving of their gratitude. The people blessed him as its savior. But all those nourished by abuses formed a confederacy against the man who seemed about to wrest their prey from them."

      Indeed, the opposition was sufficiently formidable to appal any minister. There were eighty thousand nobles, inheriting the pride and prestige of feudal power, with thousands, dependent upon their smiles, rallying around them as allies. There were the officers in the army, who were either hereditary nobles or, still worse, men of wealth who had purchased titles of nobility. There were a hundred thousand persons who, in various ways, had purchased immunity from the burdens of state, and were thus within the limits of the privileged class, and hated by the people, though despised by the nobles. There were two hundred thousand priests bound by the strongest of possible ties to the hierarchy, the humble class depending for position and bread upon their spiritual lords and obliged by the most solemn oaths to obey their superiors. And these priests, intrusted with the keys of heaven and of hell, as was supposed by the unenlightened masses, held millions in subjection by the most resistless powers of superstition. There were sixty thousand in the cloisters of the monasteries, many of them dissolute in the extreme, and who were necessarily subservient to the ecclesiastics. There were the farmers general, the collectors of the revenue, and all the vast army of office-holders, who were merely the agents of the court.

      Though the privileged class and their dependents, which we have above enumerated, amounted to but a few hundred thousand, perhaps not five hundred thousand in all, and the people amounted to some twenty-five millions, still all the power was with the aristocracy. The mass of the people were merely slaves, unarmed, unorganized, uneducated. They had been degraded and dispirited by ages of oppression, and had no means of combining or of uttering a united voice which should be heard.

      Immediately succeeding M. Necker in the ministry of finance came M. Fleury and M. d'Ormesson. They were both honest, well-meaning men, but were promptly crushed by a burden which neither of them was at all capable of bearing. Their names are hardly remembered. Maurepas was now dead. The Americans, aided by France, had achieved their independence, and France and England were again at peace. The king now selected M. de Calonne from the Parliament, as Minister of Finance. He was a man of brilliant genius, of remarkably courtly manners, but licentious and extravagant. The king hoped, by his selecting Calonne, to diminish that opposition of the Parliament which was daily growing more inveterate

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