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very fortunate to have an office in which one may legitimately
accumulate the largest fortune in France。 〃 … Cf。 Rocquain； 〃état de
la France au 18 Brumaire。〃 （Reports by Lacuée； Fourcroy and Barbé…
Marbois。）
＇18＇ Charlotte de Sohr； 〃Napoléon en Belgique et en Hollande；〃 1811；
vol。 I。； 243。 （On a high functionary condemned for forgery and whom
Napoleon kept in prison in spite of every solicitation。） 〃Never will I
pardon those who squander the public funds。 。 。 。 Ah ！ parbleu！ We
should have the good old times of the contractors worse than ever if I
did not show myself inexorable for these odious crimes。〃
＇19＇ Stourm； ibid。； I。； 177。 （Report by Gaudin； Sep。 15； 1799。） 〃A few
（tax） rolls for the year V； and one…third of those for the year VII；
are behindhand。〃 … （Report by the same； Germinal I； year X。）
〃Everything remained to do； on the advent of the consulate； for the
assessment and collection of direct taxes； 35；000 rolls for the year
VII still remained to be drawn up。 With the help of the new office；
the rolls for the year VII have been completed； those of the year VIII
were made out as promptly as could be expected； and those of the year
IX have been prepared with a dispatch which； for the first time since
the revolution； enables the collections to be begun in the very year
to which they belong。〃
＇20＇ 〃Archives parlementaires；〃 VIII。； p。11。 （Report by Necker to the
States…General； May 5； 1789。） 〃These two…fifths； although legitimately
due to the king； are always in arrears。 。 。 。 （To…day） these arrears
amount in full to about 80 millions。〃
＇21＇ De Foville； 〃la France économique；〃 p。354。
＇22＇ 〃The Ancient Régime；〃 p。 354。 （Laff。 I。 p。 263。）
＇23＇ Necker； 〃De l'administration des finances；〃 I。； 164； and 〃Rapport
aux états…généraux；〃 May 5th； 1789。 （We arrive at these figures； 179
millions； by combining these documents； on both sides； with the
observation that the 3rd vingtième is suppressed in 1789。）
＇24＇ Charles Nicolas； 〃les Budgets de la France depuis le commencement
du XIXème siècle〃 （in tabular form）。 … De Foville； ibid。； 356。In
the year IX； the sum…total of direct taxes is 308 millions； in the
year XI。 360； and in the year XII； 376。 The total income from real…
estate in France towards 1800 is 1；500 millions。
＇25＇ It is only after 1816 that the total of each of the four direct
taxes can be got at （land； individual； personal； doors and windows）。
In 1821； the land…tax amounts to 265 millions； and the three others
together to 67 millions。 Taking the sum of 1；580 millions； estimated
by the government as the net revenue at this date in France； we find
that； out of this revenue； 16。77 ％ is deducted for land； and that；
with the other three； it then abstracts from the same revenue 21 ％ …
On the contrary； before 1789； the five corresponding direct taxes；
added to tithes and feudal privileges； abstracted 81。71 ％ from the net
income of the taxable party。 （Cf。 〃The Ancient Régime；〃 pp。346； 347；
351 et seq。 Laff。 I。 pp。 258； 259； 261 and following pages。 ）
＇26＇ These figures are capital； and measure the distance which
separates the old from the new condition of the laboring and poor
class； especially in the rural districts； hence the tenacious
sentiments and judgments of the people with respect to the Ancient
Régime； the Revolution and the Empire。 … All local information
converges in this sense。 I have verified the above figures as well as
I could： 1st； by the 〃Statistiques des préfets；〃 of the year IX and
year XIII and afterwards （printed）； 2nd； by the reports of the
councillors of state on mission during the year IX （published by
Rocquam； and in manuscript in the Archives nationales）； 3rd； by the
reports of the senators on their sénatories and by the prefects on
their departments； in 1806； 1809； 1812； 1814 and 1815； and from 1818
to 1823 （in manuscript in the Archives nationales）； 4th； by the
observations of foreigners travelling in France from 1802 to 1815。 …
For example （〃A Tour through several of the Middle and Western
Departments of France；〃 1802； p。23）： 〃There are no tithes； no church
taxes； no taxation of the poor。 。 。 。 All the taxes together do not go
beyond one…sixth of a man's rent…roll； that is to say； three shillings
and sixpence on the pound sterling。〃 … （〃Travels in the South of
France； 1807 and 1808；〃 by Lieutenant…Colonel Pinkney； citizen of the
United States； p。162。） At Tours a two…story house； with six or eight
windows on the front； a stable； carriagehouse； garden and orchard；
rents at ￡20 sterling per annum； with the taxes which are from ￡1；10；
to ￡2； for the state and about ten shillings for the commune。 …
（〃Notes on a Journey through July； August and September； 1814；〃 by
Morris Birkbeck； p。23。） Near Cosne （Orléanais）； an estate of 1；000
acres of tillable land and 500 acres of woods is rented for nine
years； for about 9；000 francs a year； together with the taxes； about
1；600 francs more。 … （Ibid。； p。91。） 〃Visited the Brie。 Well cultivated
on the old system of wheat； oats and fallow。 Average rent 16 francs
the acre with taxes； which are about one…fifth of the rent。〃 …
Roederer； III。； 474 （on the sénatorerie of Caen； Dec。。 1； 1803）： 〃The
direct tax is here in very moderate proportion to the income； it being
paid without much inconvenience。 … The travellers above quoted and
many others are unanimous in stating the new prosperity of the
peasant； the cultivation of the entire soil and the abundance and
cheapness of provisions。 （Morris Birkbeck； p。11。） 〃Everybody assures
me that the riches and comfort of the cultivators of the soil have
been doubled since twenty…five years。〃 （Ibid。； p。43； at Tournon…sur…
le…Rh？ne。） 〃I had no conception of a country so entirely cultivated as
we have found from Dieppe to this place。〃 … （Ibid。； P。51；； at
Montpellier。） 〃From Dieppe to this place we have not seen among the
laboring people one such famished； worn…out； wretched figure as may be
met in every parish of England； I had almost said on almost every
farm。 。 。 。 A really rich country； and yet there are few rich
individuals。〃 … Robert； 〃 De l'Influence de la révolution sur la
population； 1802；〃 p。41。 〃Since the Revolution I have noticed in the
little village of Sainte…Tulle that the consumption of meat has
doubled； the peasants who formerly lived on salt pork and ate beef
only at Easter and at Christmas； frequently enjoy a pot…à…feu during
the week； and have given up rye…bread for wheat…bread。〃
＇27＇ The sum of 1 fr。 15 for a day's manual labor is an average；
derived from the statistics furnished by the prefects of the year IX
to the year XIII； especially for Charente； Deux…Sèvres； Meurthe；
Moselle and Doubs。
＇28＇ 〃The Ancient Régime。〃 p。 353。 （Laff。 I。 p。 262）。
＇29＇ Arthur Young； II。； 259。 （Average rate for a day's work throughout
France in 1789。）
＇30＇ About 15 millions out of 26 millions； in the opinion of Mallet…
Dupan and other observers。 … Towards the middle of the 18th century；
in a population estimated at 20 millions； Voltaire reckons that 〃many
inhabitants possess only the value of 10 crowns rental； that others
have only 4 or 5； and that more than 6 millions of inhabitants have
nothing。〃 （〃L'homme aux quarante écus。〃）… A little later； Chamfort
（I。； 178） adds： 〃It is an incontestable truth that； in France； 7
millions of men beg； and 12 millions of men are incapable of giving
anything。〃
＇31＇ Law of Floréal 3； year X； title II； articles 13； 14； § 3 and 4。
＇32＇ Charles Nicolas； ibid。 … In 1821； the personal and poll tax
yields 46 millions； the tax on doors and windows； 21 millions： total；
67 millions。 According to these sums we see that； if the recipient of
100 francs income from real…estate pays 16 fr。 77 real…estate tax； he
pays only 4 fr。 01 for his three other direct taxes。 … These figures；
6 to 7 francs； can nowadays be arrived at through direct observation。
… To omit nothing； the assessment in kind； renewed in principle after
1802 on all parish and departmental roads； should be added； this tax；
demanded by rural interests； laid by local authorities； adapted to the
accommodation of the taxpayer； and at once accepted by the
inhabitants； has nothing in common with the former covée； save in
appearance； in fact； it is as easy as the corvée was burdensome。
（Stourm； I。； 122。）
＇33＇ They thus pay between 2 and 6％ in taxes； a very low taxation if
we compare with the contemporary industrial consumer welfare society；
where； in Scandinavia； the average worker pay more than 50％ of his
income in direct and indirect taxes。 （SR。）
＇34＇ Charles Nicolas； 〃Les Budgets de la France depuis le commencement
du XIXe Siècle；〃 and de Foville； 〃La France économique；〃 p。 365； 373。
… Returns of licenses in 1816； 40 millions； in 1820； 22 millions； in
1860； 80 millions； in 1887； 171 millions。
＇35＇ The mutation tax is that levied in France on all property
tran