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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
transmitted by inheritance。 or which changes hands through formal sale
（other than in ordinary business transactions）； as in the case of
transfers of real…estate； effected through purchase or sale。 Timbre
designates stamp duties imposed on the various kinds of legal
documents。…Tr。
＇36＇ Ibid。 Returns of the mutation tax （registration and timbre）。
Registration in 1820； 127 millions ； in 1860； 306 millions； in 1886；
518 millions。 … Timbre； in 1820； 26 millions； in 1860； 56 millions； in
1886； 156 millions。 Sum…total in 1886； 674 millions。 … The rate of
corresponding taxes under the ancient régime （contr？le； insinuation
centième denier； formule） was very much lower； the principal one； or
tax of centieme denier； took only 1 per 100； and on the mutations of
real…estate。 This mutation tax is the only one rendered worse； it was
immediately aggravated by the Constituent Assembly； and it is rendered
all the more exorbitant on successions in which liabilities are not
deducted from assets。 （That is to say； the inheritor of an indebted
estate in France must pay a mutation tax on its full value。 He has the
privilege； however； of renouncing the estate if he does not choose to
accept it along with its indebtedness。） … The taxpayer's resignation
to this tax is explained by the exchequer collecting it at a unique
moment； when proprietorship just comes into being or is just at the
point of birth。 In effect； if property changes hands under inheritance
or through free donation it is probable that the new owner； suddenly
enriched； will be only too glad to enter into possession of it； and
not object to an impost which； although taking about a tenth； still
leaves him only a little less wealthy。 When property is transferred by
contract or sale； neither of the contracting parties； probably； sees
clearly which pays the fiscal tax； the seller may think that it is the
buyer； and the buyer that it is the seller。 Owing to this illusion
both are less sensible of the shearing； each offering his own back in
the belief that it is the back of the other。
＇37＇ See 〃The Ancient Régime；〃 pp。358…362。 （Ed。 Laff。 I。 266…268。）
＇38＇ See 〃The Revolution；〃 vol。 I。； pp。 16； 38。 （ED。 Laff。 I。 pp。 326；
342。）
＇39＇ Decree of Oct。 31 … Nov。 5； 1789； abolishing the boundary taxes
between the provinces and suppressing all the collection offices in
the kingdom。 … Decree of 21…30 March 1790； abolishing the salt…tax。
Decree of 1…17 March 1791； abolishing all taxes on liquors； and decree
of 19…25 Feb。 1791； abolishing all octroi taxes。 … Decree of 20…27
March 1791； in relation to freedom of growing； manufacturing and
selling tobacco； customs…duties on the importation of leaf…tobacco
alone are maintained； and give but an insignificant revenue； from
1；500；000 to 1；800；000 francs in the year V。
＇40＇ Gaudin； Duc de Ga？te； 〃Mémoires；〃 I。； 215…217。 … The advantages
of indirect taxation are well explained by Gaudin。 〃The taxpayer pays
only when he is willing and has the means。 On the other hand； when the
duties imposed by the exchequer are confounded with the price of the
article； the taxpayer； in paying his due； thinks only of satisfying a
want or of procuring an enjoyment。〃 … Decrees of March 16 and 27； and
May 4； 1806 （on salt）； of February 25； 1804； April 24； 1806； Nov。 25；
1808 （on liquors）； May 19； 1802； March 6； 1804； April 24； 1806； Dec。。
29； 1810 （on tobacco）。
＇41＇ Letrosne； 〃De l'administration des finances et de la réforme de
1'imp？t〃 （1779） pp。148； 162。 … Laboulaye； 〃De l'administration
fran？aise sous Louis XVI。〃 （Revue des cours littéraires； 1864…1865；
p。677）。 〃I believe that； under Louis XIII。； they took at least five
and； under Louis XIV； four to get two。〃
＇42＇ Paul Leroy…Bealieu； 〃Traité de la science des finances；〃 I。； 261。
（In 1875； these costs amount to 5。20 ％。） … De Foville； ibid。 （Cost of
customs and salt…tax； in 1828； 16。2 ％； in 1876； 10。2 ％。 … Cost of
indirect taxation； in 1828； 14。90 ％； in 1876； 3。7 ％。） … De Calonné；
〃Collection des mémoires présentés à l'assemblée des notables；〃 1787；
p。63。
＇43＇ See 〃The Ancient Régime；〃 P。23； 370。 … 〃 The Revolution；〃 I。； 10；
16； 17。 （Ed。 Laff。 I。 pp。 23…24； 274； 322； 326…327。）
＇44＇ See 〃The Ancient Régime；〃 p。361。 （Ed。 Laff。 I。 p。268。）
＇45＇ Leroy…Beaulieu； ibid。； I。； 643。
＇46＇ Decrees of November 25； 1808； and December 8； 1824。
＇47＇ Certain persons under the ancient régime enjoyed an exemption
from the tax on salt。
＇48＇ Stourm； I。； 360； 389。 … De Foville； 382； 385； 398。
＇49＇ These figures are given by Gaudin。
＇50＇ Thiers； XIII。； pp。20 to 25。
＇51＇ Lafayette； 〃Mémoires。〃 （Letter of October 17； 1779； and notes
made in Auvergne； August 1800。） 〃You know how many beggars there were；
people dying of hunger in our country。 We see no more of them。 The
peasants are richer； the land better tilled and the women be