d acquired the highest distinction in France was brought
to the tomb in bitterness and grief, for that which in any other country
would have covered him with honour. Vauban, for it is to him that I
allude, patriot as he was, had all his life been touched with the misery
of the people and the vexations they suffered. The knowledge that his
offices gave him of the necessity for expense, the little hope he had
that the King would retrench in matters of splendour and amusement, made
him groan to see no remedy to an oppression which increased in weight
from day to day. Feeling this, he made no journey that he did not
collect information upon the value and produce of the land, upon the
trade and industry of the towns and provinces, on the nature of the
imposts, and the manner of collecting them. Not content with this, he
secretly sent to such places as he could not visit himself, or even to
those he had visited, to instruct him in everything, and compare the
reports he received with those he had himself made. The last twenty
years of his life were spent in these researches, and at considerable
cost to himself. In, the end, he convinced himself that the land was the
only real wealth, and he set himself to work to form a new system.

He had already made much progress, when several little books appeared by
Boisguilbert, lieutenant-general at Rouen, who long since had had the
same views as Vauban, and had wanted to make them known. From this
labour had resulted a learned and profound book, in which a system was
explained by which the people could be relieved of all the expenses they
supported, and from every tax, and by which the revenue collected would
go at once into the treasury of the King, instead of enriching, first the
traitants, the intendants, and the finance ministers. These latter,
therefore, were opposed to the system, and their opposition, as will be
seen, was of no slight consequence.

Vauban read this book with much attention. He differed on some points
with the author, but agreed with him in the main. Boisguilbert wished to
preserve some imposts upon foreign commerce and upon provisions. Vauban
wished to abolish all imposts, and to substitute for them two taxes, one
upon the land, the other upon trade and industry. His book, in which he
put forth these ideas, was full of information and figures, all arranged
with the utmost clearness, simplicity, and exactitude.

But it had a grand fault. It describe