properly speaking, make circumstances for his purpose, but he always has it in his power to improve them when they occur, and this was the case in France.
M. Neckar was displaced in May, 1781 ; and by the ill-management of the finances afterwards, and particularly during the extravagant administration of M. Calonne, the revenue of France, which was nearly twenty-four millions sterling per year, was become unequal to the expenditure, not because the revenue had decreased, but because the expenses had increased; and this was a circumstance which the nation laid hold of to bring forward a Revolution. The English Minister, Mr. Pitt, has frequently alluded to the state of the French finances in his budgets, without understanding the subject. Had the French Parliaments been as ready to register edicts for new taxes as an English Parliament is to grant them, there had been no derangement in the finances, nor yet any Revolution; but this will better explain itself as I proceed.
It will be necessary here to show