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and in such a way as will maintain the parliamentary majority in the
seats they occupy in parliament； consequently； he must conciliate the
local leaders of universal suffrage； rule with their help； put up with
the intrusion of their bias and cupidity； take their advice daily；
follow it often； even in small matters； even in payments day by day of
sums already voted； in appointing an office…clerk； in the appointment
of an unpaid underling； who may some day or other take this clerk's
place。＇47＇ … Hence the spectacle before our eyes： a badly kept
establishment in which profusion and waste render each other worse and
worse； where sinecures multiply and where corruption enters in； a
staff of officials becoming more and more numerous and less and less
serviceable； harassed between two different authorities； obliged to
possess or to simulate political zeal and to neutralize an impartial
law by partiality； and； besides performing their regular duties； to do
dirty work； in this staff； there are two sorts of employees； the new…
comers who are greedy and who； through favor； get the best places； and
the old ones who are patient and pretend no more； but who suffer and
grow disheartened； in the building itself； there is great demolition
and reconstruction； architectural fronts in monumental style for
parade and to excite attention； entirely new decorative and extremely
tiresome structures at extravagant cost； consequently； loans and
debts； heavier bills at the end of each year for each occupant； low
rents； but still high； for favorites in the small rooms and garrets；
and extravagant rents for the larger and more sumptuous apartments； in
sum； forced receipts which do not offset the expenses； liabilities
which exceed assets； a budget which shows only a stable balance on
paper； … in short； an establishment with which the public is not
content； and which is on the road to bankruptcy。
____________________________________________________________________
Notes：
＇1＇ Laws of March 21； 1831； and July 18； 1837； June 22； 1833； and May
10； 1838。 The municipal electors number about 2；250；000 and form the
superior third of the adult masculine population； in the choice of its
notables and semi…notables； the law takes into account not only wealth
and direct taxation but likewise education and services rendered to
the public。 … The department electors number about 200；000； about as
many as the political electors。 The reporter observes that 〃an almost
complete analogy exists between the choice of a deputy and the choice
of a department councilor； and that it is natural to confide the
election to the same electoral body otherwise divided； since the
object is to afford representation to another order of interests。〃
＇2＇ Laws of July 3； 1848。
＇3＇ Laws of Aug。 12； 1876； March 28； 1882； and April 5； 1884； law of
Aug。 10； 1871。
＇4＇ The prefect； who is directed and posted by the minister of the
Interior in Paris。
＇5＇ 〃The Revolution；〃 vol。 I。； book VIII。 （Laff。 I。 pp。 467…559。）
＇6＇ And in 1880 it certainly excluded the female side of human
nature。 （SR。）
＇7＇ It must have been evident that nature gives to each worker；
hunter； farmer or fisherman in accordance with their competence and
industry。 （SR。）
＇8＇ Construction of roads； canals； sewers； highways etc and protection
against calamities。
＇9＇ Paul Leroy…Beaulieu； 〃Traité de la science des finances；〃 4th
edition； I。； p。 303： 〃The personal tax； levied only as principal；
oscillates between the minimum of 1 fr。 50 and the maximum of 4 fr。 50
per annum； according to the communes。 … Ibid。； 304： 〃In 1806 the
personal tax produced in France about sixteen millions of francs； a
little less than o fr。 50 per head of the inhabitants。〃
＇10＇ Ibid。； I。； 367 （on the tax on doors and windows）。 According to
the population of the commune； this is from 0 fr。 30 to 1 fr。 for each
opening； from 0 fr。 45 to 1 fr。 50 for two openings； from 0 fr。 90 to
4 fr。 50 for three openings； from 1 fr。 60 to 6 fr。 40 for four
openings； and from 2 fr。 50 to 8 fr。 50 for five openings。 The first
of these rates is applied to all communes of less than 5000 souls。 We
see that the poor man； especially the poor peasant； is considered； the
tax on him is progressive in an inverse sense。
＇11＇ De Foville； 〃La France Economique〃 （1887）； p。59： 〃Our 14；500
charity bureaux gave assistance in 1883 to 1；405；500 persons； 。 。 。 。
as； in reality； the population of the communes aided （by them） is only
22；000；000； the proportion of the registered poor amounts to over six
per cent。〃
＇12＇ Paul Leroy…Beaulieu； 〃 Essai sur la répartition des richesses；〃
p。174； et seq。 … In 1851； the number of land…owners in France was
estimated at 7；800；000。 Out of these； three millions were relieved of
the land tax； as indigent； and their quotas were considered as
irrecoverable。
＇13＇ Paul Leroy…Beaulieu； 〃Traité de la science des finances；〃 p。721。
＇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 scie