expenditure, by reducing the latter; by employing taxation in ordinary
times, and loans when imperious circumstances rendered it necessary to tax
the future as well as the present; by causing the taxes to be assessed by
the provincial assemblies, and by instituting the publication of accounts,
in order to facilitate loans. This system was founded on the nature of
loans, which, needing credit, require publicity of administration; and on
that of taxation, which needing assent, requires also a share in the
administration. Whenever there is a deficit and the government makes
applications to meet it, if it address itself to lenders, it must produce
its balance-sheet; if it address itself to the tax-payers, it must give
them a share in its power. Thus loans led to the production of accounts,
and taxes to the states-general; the first placing authority under the
jurisdiction of opinion, and the second placing it under that of the
people. But Necker, though less impatient for reform than Turgot, although
he desired to redeem abuses which his predecessor wished to destroy, was
not more fortunate than he. His economy displeased the courtiers; the
measures of the provincial assemblies incurred the disapprobation of the
parliaments, which wished to monopolize opposition; and the prime minister
could not forgive him an appearance of credit. He was obliged to quit
power in 1781, a few months after the publication of the famous _Comptes
rendus_ of the finances, which suddenly initiated France in a knowledge of
state matters, and rendered absolute government for ever impossible.

The death of Maurepas followed close upon the retirement of Necker. The
queen took his place with Louis XVI., and inherited all his influence over
him. This good but weak prince required to be directed. His wife, young,
beautiful, active, and ambitious, gained great ascendancy over him. Yet it
may be said that the daughter of Marie Therese resembled her mother too
much or too little. She combined frivolity with domination, and disposed
of power only to invest with it men who caused her own ruin and that of