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of the crown arose from the taille or land-tax, and the aids whichproceeded from the customs and duties on all merchandize, exceptsalt, the tax upon which commodity was called the gabelles. SeeGabel. Besides these, there were other taxes, as, the capitationor poll-tax; the tenths of all estates, offices, and employments;he .idea the 13th penny, from which neither the nobility nor clergywere exempted; the tenths and free-gifts of the clergy, who wereallowed to tax themselves; and, lastly, crown-rents, fines, and for-feitures, which brought in a considerable sum. All these are saidto have amounted to 15,000,000/. sterling a-year. But the kinghad other resources and ways of raising money, whenever neces-sity obliged him. France was originally possessed by the Celtes or Gauls ; a very warlike people, who often checked the progressof the 1!oman arms: nor did they yield till Julius Ca-sar totallysubdued their country, and reduced it to the form of a It omanprovince. In the reign of Valerian, the ancient Roman valourand discipline had begun to decline, and the neighbouring nations,began to make frequent incursions; and among the rest theFranks, a German nation, inhabiting the banks of the Rhine ,proved particularly troublesome. After this period the countryunderwent various revolutions, but was more settled in the abso-lute monarchical form of government from the coronation ofCharlemagne , tili the late revolution in 1789, after which it be-came a republic. But the unparalleled successes of general Bona-jarte induced him to take the reigns of government into his ownlands; he was created first consul, Dec. 15, 1799, and afterwardsassumed the title of emperor, May 20, 1804. France , before therevolution, was divided into the following military governments,or provinces: Alsace, Angoumois , Anjou, Armagnac, Artois,Aunts, Auvergne, Barrois, Basques , Bearn, Berry, Bigorre, Bla-sois, Boulonnois, Bombonnois, Bresse, Brittany, Burgundy, Cam-bresis, Champagne, Couserans, Dauphinv, Forez, Foix , FraneheComte, French Flanders, Gascony, Gevaudan, Guiemte, French Hainatilt, Isle of France, Languedoc , Limosm, Lorrain, Lyonnois,Marche, Maine, Marsan, Navarre, Nivernois, Normandy , Orlea-nois, Perche, Perigord, Picardy, Poitou, Provence , Qucrci, Ruo-ergue, Roussillon, Saintonge, aoissonnois, Touraine , Velay, andVermandois . These varied much from each other in point of ex-tent ami importance, and there were others of still inferior consi-deration. France , in consequence of the revolution, was dividedby the first legislative assembly into 83 departments, and thesewere subdivided into districts, cantons, and municipalities. Thenames of (lie departments are, Ain, Akne, Allier , Alps Lower,Alps Upper, Ardeche, Ardennes , Arriege, Aube, Aude, Aveiron,Calvados, Cantal, Charente, Charente Lower, Cher, Correze ,Corsica, Cote d’Or, Crense, Dordogne, Doubs, Drome , Eure,Eure and Loire , Finisterre, (lard, Garonne Upper, Gers, Gi' ronde, Herault, Indre, Indre and Loire , [sere, llle and Vil iine,Jura, Landes, Loire and Cher, Loire Lower, Loire Upper, Loi-re!, Lot, Lot and Garonne, Lozere, Maine, Maine and Loire ,M,niche, Marne, Marne Upper, Menrthe, Meuse , Morbihau,Moselle, Mouths of fjie Rhone, Nievre , Not'd or North, North(.’oasts, Oise, Orne, Paris, Puy de Dome , Pyrenees Eastern, Py-renees Lower, Pyrenees Upper, Rhine Lower, Rhine Upper,Rhone and Loire, Saone Upper, Saone and Loire , Same, seineand Obe, Seine Lower, Seine and Marge, the Two Sevres,Somme, Straits of Calais, Tarn, Var, Vendee , Vienne, VienneUpper, Vosges , and Yonnc. About 18 new departments havebeen since erected out of the conquered territories. The chiefmountains of France, are those of tne Alps, Pyrenees , CYvennes,and Auvergne: Mount Blanc, &c. The population of France ,before the revolution, was stated by the French at 25 millions;but from the great extent of territory acquired since the com-mencement of the present war, the total population is supposedto be now increases to more than 33 millions. Besides all the ne-cessaries of life, France produces many of its luxuries; as silk,perfumes, lemons, oranges, olives, prunes, peaches, &c. The fo-rests abound with wood, and the mountains w ith trines of cop)>er,lead, tin, iron; and some gold and silver. Gold in grains is alsofound among the sands of some rivers. The established religionof France, from the reign of Clovis I. to the revolution, has beenthe Roman Catholic ; and though it was never accompanied bythat dreadful engine of ecclesiastical tyranny, the inquisition, yetno country in Europe has exhibited more barbarous and bloodyproofs of the intolerant spirit of that system of superstition than

France . Yet, though universal liberty of conscience was esta-blished upon the revolution in 1789, the Roman Catholic systemwas not attempted to be abolished. So far from this, the kingdomwas divided into 10 archbishoprics (formerly 18), and 73 bishop-rics (formerly 113), an episcopal hierarchy; an episcopal townbeing allotted to each department. But Dan ton and his atheisticalasssociates, in the convention of 1793, endeavoured to overthrowall religion whatsoever. Upon the fall of Danton, Robertspierre,affecting an abhorrence of the impiety of Atheism , did his utmostto recommend Deism, in its stead. But since his death, Christia-nity has been again openly professed; the churches have been re-stored to the use of all who incline to attend them; and people ofall religious persuasions are allowed to worship God in the waymost agreeable to themselves. Franee is watered and fertilizedby a great number of rivers, many of which alford names to the ^new departments. The principal of these are the Seine, Loire ,Garonne , and Rhone. The french in time of peace carry on agreat trade with Spain, Italy , and the East Indies. Before thewar, a trade very advantageous to Britain was established by theCommercial Treaty . They have very extensive manufactures oflinens, woollens, silks, laces, paper, china, soap, &c. and particu-larly what is called Castile soap. France before the war, was saidto contain 400 citiis or walled towns, and 43,000 small towns andvillages. Paris is the capital .

France, Isi.e of, a late province of France , so called, becauseit was formerly bounded by the rivers Seine, Marne, Oise, Aisne ,and Ourqiie. It comprehended the Bcauvoisis, the Valois, thecounty of Senlis , the Yexin, the 1 lurepois, the Gatinois, the Mid-den, the Goele, and the Mantois. Paris was the capital . It isnow divided into four departments; viz. Oise, Seine and Oise ,Seine and Marne, and Paris .

France, Isle of, or Mauritius, an island in the IndianOcean. See Mauritius .

FKANCFORT ON THE MAINE, an Imperial and Han-seatic town of Germany , in Franconia, where the emperors wereformerly elected. It is a handsome, strong, and rich place, andhas a great deal of commerce. It is 20 miles E. of Mentz, and350 W. by N. of Vienna. Lon. 8° 35' 40“ E. Lut. 50« 7' 40“ N.

Erancfort on thf. Over, a town of Germany , in the middleMarche of Branrlenburgh, 43 miles S. E. of Beilin. Lon. 14. 45.

E. Lat. 52. 22. N.

FRANCH E COMPTE, a late province of France , boundedon the S. by Bresse; on the W. by Burgundy; on the N. by I.or-rain ; and on the E. by Alsace and Switzerland . It is now divid-ed into three departments; viz. Doubs, Jura, and Upper Saone .

ERANCtI EMONT, or KRANCillMoNT, a town and dis-trict of Germany , in the late bishopric of Liege; now included inFrance , in the department of Ourte.

FRANCHISE and LIBERTY, in law, are used as syno-nymous terms; for “a royal privilege, or branch of the king 5prerogative, subsisting in the hands of a subject.” Beingtherefore derived from the crown, they must arise from theking’s grant; or, in some cases, may be held by prescription*which presupposes a grant. The kinds are numerous ami vari"ous. IVc shall briefly mention some of the principal ; premis-ing only, that they may be vested cither in natural persons ° rbodies oolitic v»in one man, or in many : but the same identicalfranchise, that has before been granted to one, cannot he bestow-cd on another, for that would prejudice the former grant. ACounty Palatine is a franchise vested in several persons. Hlikewise a franchise for a number of persons to be incorporate'and subsist as a body politic ; with a power to maintain perp*'tual succession, and'do other corporate acts: and each indivi-dual member of such corporation is also said to have a franchise-Other franchises are to hold a court-leet; to have a manor ctlordship ; or, at least, to have a lordship paramount: to havewaifs, wrecks, estrays, treasure-trove, royal tish, forfeitures, an<deodands: to have a court of one’s ow n, or liberty of holdingpleas and trying causes : to have cognizance of pleas; whicha still greater liberty, being an exclusive right, so that no o tllfcourt shall trv causes arising within that jurisdiction : to havebailiwic, or liberty exempt from the sheriff of the count} *wherein the grantee only, and his officers, are to execute 11processes: to laive a fair or market: with the right of takU'Stoll, either there or at any other public places, as at hri'lS 0 "’