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FORE:On the 2nd of May, two days only before Buonaparte entered his little capital of Elba, Louis made his public entry into Paris amid quite a gay and joyous-seeming crowd; for the Parisians are always ready for a parade and a sensation; and none are said to have worn gloomy looks on the occasion except the Imperial Guard, now, as they deemed themselves, degraded into the Royal Guard��from the service of the most brilliant of conquerors to that of the most pacific and unsoldierlike of monarchs, who was too unwieldy even to mount a horse. For a time all appeared agreeable enough; but there were too many hostile interests at work for it to remain long so. In the new constitution, by which the Senate had acknowledged Louis, they had declared him recalled on the condition that he accepted the constitution framed for him; and at the same time they declared the Senate hereditary, and possessed of the rank, honours, and emoluments which Buonaparte had conferred on the members. Louis refused to acknowledge the right of the Senate to dictate a constitution to him. He assumed the throne as by his own proper hereditary descent; and he then gave of his free will a free constitution. This was the first cause of difference between the king and the people. The Royalists condemned the new constitution as making too much concession, and the Republicans resented his giving a charter of freedom, because it made them the slaves of his will. The Royalists soon began to monopolise offices and honours, and to clamour for the recovery of their estates, now in the hands of the people, and these were naturally jealous of their prevailing on the king and his family to favour such reclamations. The clergy, who, like the Noblesse, had been stripped of their property, and had now to subsist on annuities of five hundred livres, or about twenty-six pounds sixteen shillings and eightpence a-year, looked with resentment on those who were in possession of the spoil; and the well-known disposition of the king and his family to restore the status and the substance of the Catholic Church, made those who had this property, and those��the greater part of the nation��who had no religion whatever, readily believe that ere long they would attempt to recall what the Revolution had distributed. These suspicions were greatly augmented by the folly and bigotry of the clergy. They refused to bury with the rites of the Church a Mademoiselle Raucour, simply because she was an actress. Great tumults arose on the occasion, and the Government was compelled to interfere and ensure the burial in due form. The more regular observance of the Sabbath was treated as bringing back the ancient superstitions; and the taking up of the remains of Louis XVI. and Marie Antoinette and conveying them to the royal place of sepulture in the Abbey of St. Denis was regarded as a direct censure of the Revolution. It was quite natural that Louis XVIII. should do this, and equally so that he should show some favour to the surviving chiefs of La Vend��e; but these things had the worst effect on the public mind, as tending to inspire fears of vengeance for the past, or of restoration of all that the past had thrown down. In these circumstances, the Royalists were discontented, because they thought Louis did too little for them, and the rest of the community because he did too much. The Jacobins, who had been suppressed, but not exterminated, by Buonaparte, now again raised their heads, under so mild and easy a monarch, with all their old audacity. They soon, however, despaired of reviving the Republic, and turned to the son of their old partisan, Philip ��galit��, the Duke of Orleans, and solicited him to become their leader, promising to make him king. But the present duke��afterwards King Louis Philippe��was too honourable a man for their purpose; he placed the invitation given him in the hands of Louis, and the Jacobins, then enraged, were determined to bring back Napoleon rather than tolerate the much easier yoke of the Bourbons. Carnot and Fouch�� soon offered themselves as their instruments. Carnot, who had been one of the foremost men of the Reign of Terror, had refused to acknowledge the rule of Buonaparte, who suppressed the Revolution, for a long time, but, so late as the present year, he had given in his adhesion, and was appointed engineer for carrying on the fortifications of Antwerp. He had now the hardihood to address a memorial to Louis XVIII., which, under the form of an apology for the Jacobins during the Revolution, was in truth a direct attack on the Royalists, describing them as a contemptible and small body, who had allowed Louis XVI. to be destroyed by[85] their cowardice, and now had brought back the king by the hands of Englishmen and Cossacks to endeavour to undo all that had been done for the people. He represented kings as naturally prone to despotism, and priests and nobles as inciting them to slaughter and rapine. The pretence was to lead the monarch to rely only on the people; the object was to exasperate the people against kings, nobles, and the Church.Mr. Goulburn's financial statement was made on the 8th of May, 1844. It comprised some small reductions of taxation, and the foretaste of an important modification of the sugar duties. As a money account it was encouraging, and showed some progress in diminishing the disastrous effects of Whig finance. The past financial year had witnessed a gross surplus of revenue over expenditure of more than ��4,000,000; or, after paying the deficiency of the previous year, ��2,400,000; and after making other deductions there was, for the first time for many years, an available surplus, amounting to ��1,400,000. The anticipated good effects of relieving industry from burdensome taxes had been more than realised. The estimate of the revenue had actually been exceeded by ��2,700,000. The Budget, therefore, fully justified the policy of 1842; but the Chancellor of the Exchequer ventured only on a small and timid extension of the principles then laid down, with the reduction or abolition of duty on flint-glass, currants, wool, and some other minor matters. The abolition of the wool duty provoked new hostility to the impolitic duty on cotton. The concession to Free Trade principles was small; but the movement was kept up, and there was at least no sign of reaction.

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