upon him by his policy of dissimulation and hatred, rather than to his lavish generosity.  As he was no stranger to the spirit of order in his own affairs, he tried, towards the end of his reign, to obtain an exact account of his finances.  His chief adviser, Enguerrand de Marigny, became his superintendent-general, and on the 19th of January, 1311, at the close of a grand council held at Poissy, Philip passed an ordinance which established, under the headings of expenses and receipts, two distinct tables and treasuries, one for ordinary expenses, the civil list, and the payment of the great bodies of the state, incomes, pensions, &c., and the other for extraordinary expenses.  The ordinary expenses were estimated at one hundred and seventy-seven thousand five hunded livres of Tours, that is, according to M. Boutaric, who published this ordinance, fifteen million nine hundred thousand francs (about three million eighty-four thousand dollars).  Numerous articles regulated the execution of the measure; and the royal treasurers took an oath not to reveal, within two years, the state of their receipts, save to Enguerrand de Marigny, or by order of the king himself.  This first budget of the French monarchy dropped out of sight after the death of Philip the Handsome, in the reaction which took place against his government.  “God forgive him his sins,” says Godfrey of Paris, “for in the time of his reign great loss came to France, and there was small regret for him.”  The general history of France has been more indulgent towards Philip the Handsome than his contemporaries were; it has expressed its acknowledgments to him for the progress made, under his sway, by the particular and permanent characteristics of civilization in France.  The kingly domain received in the Pyrenees, in Aquitaine, in Franche-Comte, and in Flanders territorial increments which extended national unity.  The legislative power of the king penetrated into and secured footing in the lands of his vassals.  The scattered semi-sovereigns of feudal society bowed down before the incontestable pre-eminence of the kingship, which gained the victory in its struggle against the papacy.  Far be it from us to attach no importance to the intervention of the deputies of the communes in the states-general of 1302, on the occasion of that struggle:  it was certainly homage paid to the nascent existence of the third estate; but it is puerile to consider that homage as a real step towards public liberties and constitutional government.  The burghers of 1302 did not dream of such a thing; Philip, knowing that their feelings were, in this instance, in accordance with his own, summoned them in order to use their co-operation as a useful appendage for himself, and absolute kingship gained more strength by the co-operation than the third estate acquired influence.  The general constitution of the judiciary power, as delegated from the kingship, the creation of several classes of magistrates devoted to this great social function,