what; loss of time these precautions must occasion; but the numerous
forgeries and fabrications have made them absolutely necessary.

The farmers and landholders are better off, but they also complain of the
heavy taxes, and low price paid for what they bring to the market, which
frequently, for want of ready money, remains long unsold. They take
nothing but cash in payment; for, notwithstanding the endeavours of our
Government, the notes of the Bank of France have never been in
circulation among them. They have also been subject to losses by the
fluctuation of paper money, by extortions, requisitions, and by the
maximum. In this class of my countrymen remains still some little
national spirit and some independence of character; but these are far
from being favourable to Bonaparte, or to the Imperial Government, which
the yearly increase of taxes, and, above all, the conscription, have
rendered extremely odious. You may judge of the great difference in the
taxation of lands and landed property now and under our Kings, when I
inform you that a friend of mine, who, in 1792, possessed, in one of the
Western Departments, twenty-one farms, paid less in contribution for them
all than he does now for the three farms he has recovered from the wreck
of his fortune.




LETTER XXVII.

PARIS, October, 1805.

MY LORD:--In a military empire, ruled by a military despot, it is a
necessary policy that the education of youth should also be military. In