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＇14＇ De Foville； p。419。 （In 1889。）
＇15＇ Cf ante； on the characteristics of indirect taxation。
＇16＇ Here it is the estimated rent； which stands to the real rent as
four to five ； an estimated rent of 400 francs indicates a real rent
of 500 francs。
＇17＇ De Foville； p。57。
＇18＇ Paul Leroy…Beaulieu；〃 Essai sur la répartition de richesses；〃 p。
174。
＇19＇ Ibid。； p。209： In 1878； in Paris； 74；000 houses with 1；022；539
rentals； 337；587 being for trade and commerce； and 684；952 for
dwelling purposes。 Among the latter； 468；641 have a locative value
inferior to 300 francs a year； 74；360 are between 500 and 750 francs ；
21；147 are between 750 and 1000 francs。 All these lodgings are more
or less exempt from the personal tax： those between 1000 and 400
francs pay it with a more or less great reduction： those under 400
francs pay nothing。 Above 1000 francs； we find 17；202 apartments from
between 1000 and 1250 francs ； 6198 from between 1250 and 1500
francs； 21；453 from 1500 to 3000 francs。 These apartments are
occupied by more or less well…to…do people。 … 14；858 apartments above
3000 francs are occupied by the richer or the wealthy class。 Among
the latter 9985 are from 3000 to 6000； 3040 are from 6000 to 10；000；
1443 are from 10；000 to 20；000； 421 are above 20；000 francs。 These
two latter categories are occupied by the really opulent class。 …
According to the latest statistics； instead of 684；952 dwelling
rentals there are 806；187； of which 727；419 are wholly or partly free
of the personal tax。 （〃Situation au 1ère Janvier； 1888；〃 report by M。
Lamouroux； conseiller…municipal。）
＇20＇ The following appropriations for 1889 are printed on my tax…bill：
〃To the State； 51 ％。； to the Department； 21 ％ ； to the commune； 25 ％。〃
On business permits： 〃To the State； 64 ％。； to the Department； 12 ％。；
to the commune； 20 ％。 The surplus of taxes is appropriated to the
benevolent fund and for remission of taxes。〃
＇21＇ Paul Leroy…Beaulieu； 〃Traité de la science des finances；〃 I。； pp。
367…368： 〃In communes under 5000 inhabitants the principal of the tax
on doors and windows is； for houses with one opening； 0 fr。 30 per
annum ； for those with four openings； 1 fr。 60。〃 Now； 〃a house with
five openings pays nearly nine times as much as a house with one
opening。〃 The small taxpayers are accordingly largely relieved at the
expense of those who pay heavy and average taxes； the magnitude of
this relief being appreciable by the following figures： In 1885； out
of 8；975；166 houses； 248；352 had one opening； 1；827；104 two openings；
1；624；516 three openings； and 1；165；902 four openings。 More than one…
half of the houses； all of those belonging to the poor or straitened；
are thus relieved； while the other half； since the tax is an impost；
not a quota； but an apportionment； is overcharged as much。
＇22＇ One result of this principle is； that the poor who are exempt
from taxation or who are on the poor list have no vote； which is the
case in England and in Prussia。 … Through another result of the same
principle； the law of May 15； 1818； in France； summoned the heaviest
taxpayers； in equal number with the members of the municipal council；
to deliberate with it every time that 〃a really urgent expenditure〃
obliged the commune to raise extra additional centimes beyond the
usual 0 fr。 05。 〃Thus；〃 says Henrion de Pancey （〃Du pouvoir
municipal；〃 p。109）； 〃the members of the municipal councils belong to
the class of small land…owners； at least in a large number of
communes； voted the charges without examination which only affected
them insensibly。〃 … This last refuge of distributive justice was
abolished by the law of April 5； 1882。
＇23＇ Max Leclerc； 〃Le Vie municipale en Prusse。〃 （Extrait des 〃Annales
de l'Ecole libre des sciences politique；〃 1889； a study on the town of
Bonn。） At Bonn； which has a population of 35；810 inhabitants； the
first group is composed of 167 electors： the second； of 471； the
third； of 2607； each group elects 8 municipal councilors out of 24。
＇24＇ De Foville； 〃La France économique；〃 p。 16 （census of 1881）。 …
Number of communes； 36；097； number below 1000 inhabitants； 27；503；
number below 500 inhabitants； 16；870。 … What is stated applies partly
to the two following categories： 1st； communes from 1000 to 1500
inhabitants； 2982； 2nd； communes from 1500 to 2000 inhabitants； 1917。
… All the communes below 2000 inhabitants are counted as rural in the
statistics of population； and they number 33；402。
＇25＇ See Paul Leroy…Beaulieu； 〃L'état moderne et ses fonctions；〃 p。
169。 〃The various groups of inhabitants； especially in the country； do
not know how to undertake or agree upon anything of themselves。 I have
seen villages of two or three hundred people belonging to a large
scattered commune wait patiently for years and humbly petition for aid
in constructing an indispensable fountain； which required only a
contribution of 200 or 300 francs； 5 francs per head； to put up。 I
have seen others possessing only one road on which to send off their
produce and unable to act in concert； when； with an outlay of 2000
francs； and 200 or 300 francs a year to keep it in order； it would
easily suffice for all their requirements。 I speak of regions
relatively rich； much better off than the majority of communes in
France。〃
＇26＇ In French villages； on one of the walls of a public building on
the square are notices of all kinds； of interest to the inhabitants；
and among these； in a frame behind a wire netting； the latest copy of
the government official newspaper； giving authentic political items；
those which it thinks best for the people to read。 （Tr。）
＇27＇ On the communal system in France； and on the reforms which；
following the example of other nations； might be introduced into it；
cf。 Joseph Ferrand （formerly a prefect）； 〃Les Institutions
administratives en France et à l'étranger〃； Rudolph Gneist； 〃Les
Réformes administratives en Prusse accomplies par la legislation de
1872；〃 （especially the institution of Amtsvorsteher； for the union of
communes or circumscriptions of about 1500 souls）； the Duc de Broglie；
〃Vues sur le gouvernement de la France〃 （especially on the reforms
that should be made in the administration of the commune and canton）；
p。 21。 … 〃Deprive communal magistrates of their quality as government
agents； separate the two orders of functions； have the public
functionary whose duty it is to see that the laws are executed in the
communes； the execution of general laws and the decisions of the
superior authority carried out； placed at the county town。〃
＇28＇ De Foville； ibid。； p。 16。 … The remarks here made apply to towns
of the foregoing category （from 5000 to 10；000 souls）； numbering 312。
A last category comprises towns from 2000 to 5000 souls； numbering
2160； and forming the last class of urban populations； these； through
their mixed character； assimilate to the 1817 communes containing from
1500 to 2000 inhabitants； forming the first category of the rural
populations。
＇29＇ Max Leclerc； 〃La Vie municipale en Prusse；〃 p 17。 … In Prussia；
this directing mind is called 〃the magistrate；〃 as in our northern and
northeastern communes。 In eastern Prussia； the 〃magistrate〃 is a
collective body； for example； at Berlin； it comprises 34 persons； of
which 17 are specialists； paid and engaged for twelve years； and 17
without pay。 In western Prussia； the municipal management consists
generally of an individual； the burgomaster； salaried and engaged for
twelve years。
＇30＇ Max Leclerc； ibid。； p。20。 … 〃The present burgomaster in Bonn was
burgomaster at Münchens…Gladbach； before being called to Bonn。 The
present burgomaster of Crefeld came from Silesia 。 。 。 。 A lawyer；
well known for his works on public law； occupying a government
position at Magdeburg；〃 was recently called 〃to the lucrative position
of burgomaster 〃 in the town of Münster。 At Bonn； a town of 30；000
inhabitants； 〃everything rests on his shoulders he exercises a great
many of the functions which； with us； belong to the prefect。〃
＇31＇ Max Leclerc； ibid。； p。 25。 … Alongside of the paid town officers
and the municipal councilors； there are special committees composed of
benevolent members and electors 〃either to administer or superintend
some branch of communal business； or to study some particular
question。〃 〃These committees； subject； moreover； in all respects to
the burgomaster； are elected by the municipal council。〃 … There are
twelve of these in Bonn and over a hundred in Berlin。 This institution
serves admirably for rendering those who are well disposed useful； as
well as for the development of local patriotism； a practical sense and
public spirit。
＇32＇ Aucoc； p。 283。
＇33＇ Paul Leroy…Beaulieu； 〃L'administrateur locale en France et en
Angleterre；〃 pp。26； 28； 92。 （Decrees of March 25； 1852； and April 13；
1861。）
＇349 J。 Ferrand