It was at this time, and in consequence, to some extent, of these events, that a man who had 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 described a course which, if followed, would have ruined an army of financiers, of clerks, of functionaries of all kinds; it would have forced them to live at their own expense, instead of at the expense of the people; and it would have sapped the foundations of those immense fortunes that are seen to grow up in such a short time.  This was enough to cause its failure.