It ought to have been the leading object of the minister, to have laid before this assembly his plans as soon as pos sible, and immediately after their sanction of them to have dismissed them. This, at any period, would have been the wisest method ; but it was more particularly required at a time when Paris was filled with discussions on points that went far beyond the mere re-establishment of the finances, or the reform of acknowledged and gross abuses. When the day of meeting came, however, the minister was not prepared ; it was therefore put off till the 7th of Februa ry ; but, before this day arrived, Calonne fell sick, and the Count de Vergennes died. The loss of this statesman was severely felt by his colleague, as he had entered fully and warmly into all his plans, whereas the keeper of the seals was his avowed enemy, and the minister of the marine de partment was personly attached to Neckar. The secreta ry for the household was the creature of the Queen, and, consequently, attached to what was called the Austrian system.
At length, on the 22d of February, the first meeting of the assembly of the Notables took place. Calonne laid be fore it his plan for re-establishing the finances and the pub lic credit of the kingdom, which he prefaced, by pointing out the necessity of adopting it, or some other. He stated that when he was appointed to the office of comptroller general of the finances, the deficiency of the public revenue amounted to 3,330,0001. sterling. This, it was evident, must be made up, as well as prevented in future, if the finances of the country were to be restored to a proper state : For this purpose he proposed, that a territorial im post, from which no class or order of men should be ex empted, should be sanctioned by the assembly ; that the clergy, hitherto not considered liable to pay taxes, should contribute in a fair proportion to the exigencies of the state ; that the management and receipt of the taxes alrea dy should be the subject of minute, impartial, and strict investigation ; and that, if these measures were not adequate to the cure of the evil, the demesne lands of the crown should be mortgaged.
If the minister expected that his statement and his plans would be implicitly received by the assembly, or that they would at the most, only give rise to such a kind of discus sion as would preserve the appearance of independent au thority in its members, while it did not essentially oppose the minister, he was most grievously mistaken. lie bad represented the resources of France as very contracted, and her debt as large ; and on these grounds he had called upon the assembly to s2.,,ction his plans : But before Nec
kar had retired from the management of the finances, he had published a work, in which he represented France as possessing a surplus revenue of 425,0001. It was not to be expected, that the gloomy statements of Calonne would not be contrasted with the cheering statements of his pre decessor. Before, therefore, the members of the assembly proceeded to discuss the plan itself, they insisted, that there was no necessity for its adoption ; and that, if the ministers were honest and able, France might easily, without any sa crifice or additional burden, be extricated out of her pre sent difficulties. These attacks on the ability and honesty of Calonne, were supported principally by the Archbishop of Toulouse and the Count de Mirabeau ; the latter a man of brilliant talents, of the most profligate principles and conduct, and who was resolved that his country should, if he could possibly effect it, be plunged into such a state of anarchy, as would give room for the exercise of his talents, and the unrestrained play of his most vicious and danger ous habits.
The minister soon found that his plan met the approba tion neither of the nobility and clergy, nor of the people at large. The ancient nobility and clergy had hitherto been free from taxes; and, as patents of nobility were easily procured, they were eagerly sought after, for the purpose of exempting the possessors from taxation. The nobles, there fore, both old and new, were strongly averse to a plan, which should oblige them to contribute to the exigencies of the state ; and they were supported in their opposition by the clergy and the magistrates, who also were exempt from taxation. It might, however, have been expected, that the mass of the people would have regarded Calonne as their friend ; since, if his plan were carried into effect, they would be relieved from part of their burden. But at this period the people had no means of making their feel ings or wishes known ; and besides, the measures of the minister, in other respects, had not been such as to com mand or deserve popular favour and support. He was therefore assailed, unprotected, by the nobility, clergy, and magistrates, who were so blinded by an imperfect and selfish consideration of their own immediate interest, as to refuse to restore public confidence and tranquillity by a trifling sacrifice. In the month of April, Calonne finding it impossible to maintain his ground, resigned his office, and retired to England.