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＇4＇。 Léonce de Lavergne； 〃Les Assemblées Povinciales；〃 p。 19。 …
Consult the official statement of the provincial assemblies； and
especially the chapters treating of the vingtièmes （an old tax of one…
twentieth on incomes。…TR。）
＇5＇。 A report made by Treilhard in the name of the ecclesiastic
committee； （Moniteur； 19th December； 1789）： The religious
establishments for sale in Paris alone were valued at 150 millions。
Later （in the session of the 13th February； 1791）； Amelot estimates
the property sold and to be sold； not including forests； at 3；700
millions。 M。 de Bouillé estimates the revenue of the clergy at 180
millions。 （Mémoires； p。44）。 ＇French currency is so well known to
readers in general it is not deemed necessary to reduce statements of
this kind to the English or American standard； except in special
cases。…TR。）
＇6＇ A report by Chasset on Tithes； April； 1790。 Out of 123
millions 23 go for the costs of collection： but； in estimating the
revenue of an individual the sums he pays to his intendants； overseers
and cashiers are not deducted。 … Talleyrand （October l0； 1789）
estimates the revenue of real property at 70 millions and its value at
2；100 millions。 On examination however both capital and revenue are
found considerably larger than at first supposed。 （Reports of
Treilbard and Chasset）。 Moreover； in his valuation； Talleyrand left
out habitations and their enclosures as well as a reservation of one…
fourth of the forests。 Besides this there must be included in the
revenue before 1789 the seigniorial rights enjoyed by the Church。
Finally； according to Arthur Young； the rents which the French
proprietor received were not two and a half per cent。 as nowadays but
three and three quarters per cent … The necessity of doubling the
figures to obtain a present money valuation is supported by
innumerable facts； and among others the price of a day's labor； which
at that time was nineteen sous。 （Arthur Young）。 （Today； in 1999； in
France the minimum legal daily wage is around 300 francs。 20 sous
constituted a franc。 So the sums referred to by Taine under the
Revolution must be multiplied with at least 300 in order to compare
them with 1990 values。 To obtain dollars multiply with 50。 SR。）
＇7＇。 National archives； among the papers of the ecclesiastical
committee； box （portfolios） 10； 11； 13； 25。 … Beugnot's Memoirs； I。
49； 79。 … Delbos； 〃L'Eglise de France；〃 I。 399。 … Duc de Lévis；
〃Souvenirs et Portraits；〃 p。156。
＇8＇。 Léonce de Lavergne； 〃économie Rurale en France；〃 p。24。 …
Perin； 〃La Jeunesse de Robespierre；〃 （Statements of grievances in
Artois）； p。317。 （ In French 〃cahiers des doleances〃 … statements of
local complaints and expectations … prepared all over France for use
by their delegates for the ètats Generaux。 SR。）
＇9＇。 Boiteau； 〃état de la France en 1789；〃 p。47。 Voltaire；
〃Politique et Legislation；〃 the petition of the serfs of St。 Claude。
＇10＇。 Necker； 〃De l'Administration des Finances；〃 II。 272。
＇11＇。 De Bouillé； 〃Mémoires；〃 p。41。 It must not be forgotten that
these figures must be doubled to show corresponding sums of the
present day。 10；000 livres （francs） rental in 1766 equal in value
20；000 in 1825。 （Madame de Genlis； 〃Memoirs；〃 chap。 IX）。 Arthur
Young； visiting a chateau in Seine…et…Marne； writes： 〃I have been
speaking to Madame de Guerchy； and I have learned from this
conversation that to live in a chateau like this with six men
servants； five maids； eight horses； a garden and a regular table； with
company； but never go to Paris； might be done for 1；000 louis per
annum。 It would in England cost 2；000。 At the present day in France
24；000 francs would be 50；000 and more。〃 Arthur Young adds： 〃There are
gentlemen （noblesse） that live in this country on 6；000 or 8000 and
keep two men； two maids； three horses and a cabriolet。〃 To do this
nowadays would require from 20；000 to 25；000。 … It has become much
more expensive； especially due to the rail…ways； to live in the
provinces。 〃According to my friends du Rouergue；〃 he says again； 〃I
could live at Milhau with my family in the greatest abundance on 100
louis （2；000 francs）； there are noble families supporting themselves
on revenues of fifty and even twenty…five louis。〃 At Milhau； to day；
prices are triple and even quadruple。 … In Paris； a house in the Rue
St。 Honore which was rented for 6；000 francs in 1787 is now rented for
16；000 francs。
＇12＇。 〃Rapports de l'Agence du clergé de 1780 à 1785。〃 In
relation to the feudal rights the abolition of which is demanded in
Boncerf's work； the chancellor Séguier said in 1775： 〃Our Kings have
themselves declared that they are； fortunately； impotent to make any
attack on property。〃
＇13＇。 Léonce de Lavergne； 〃Les Assemblées provinciales；〃 p。296。
Report of M。 Schwendt on Alsace in 1787。 … Warroquier； 〃Etat de la
France en 1789；〃 I。541。 … Necker； 〃De l'Administration des Finances；〃
I。 19； 102。 … Turgot； （collection of economists）； 〃Réponse aux
observations du garde des sceaux sur la suppression des corvées；〃 I。
559。
＇14＇。 This term embraces various taxes originating in feudal times；
and rendered particularly burdensome to the peasantry through the
management of the privileged classes。 …TR。
＇15＇。 The arpent measures between one and one and a half acres。 …TR
＇16＇。 De Tocqueville； 〃L'Ancien Régime et la Révolution；〃 p。 406。
〃The inhabitants of Montbazon had subjected to taxation the stewards
of the duchy which belonged to the Prince de Rohan。 This prince caused
this abuse to be stopped and succeeded in recovering the sum of 5；344
livres which he had been made to pay unlawfully under this right〃
＇17＇。 Necker； 〃Administration des Finances：〃 ordinary taxation （la
taille） produced 91 millions； les vingtièmes 76；500；000； the
capitation tax 41；500；000。
＇18＇。 Raudot； 〃La France avant la Révolution；〃 p。 51。 … De Bouillé；
〃Mémoires；〃 p。 44。 … Necker； 〃De 1'Administration des Finances；〃 II；
p。 181。 The above relates to what was called the clergy of France；
（116 dioceses）。 The clergy called foreign； consisted of that of the
three bishoprics and of the regions conquered since Louis XIV； it had
a separate régime and paid somewhat like the nobles。 … The décimes
which the clergy of France levied on its property amounted to a sum of
10；500；000 livres。
＇19＇。 De Toqueville； ib。 104； 381； 407。 … Necker； ib。 I。 102。 …
Boiteau； ib。 362。 … De Bouillé； ib。 26； 41； and the following pages。
Turgot； ib。 passim。 … Cf。 passim。 … Cf。 Book V； ch。 2； on the
taillage。
＇20＇。 See 〃La France ecclésiastique； 1788；〃 for these details。
＇21＇。 Official statements and manuscript reports of the States…
General of 1789。 〃Archives nationales；〃 vol。 LXXXVIII pp。 23； 85； 121；
122＇； 152。 Procès…verbal of January 12； 1789。
＇22＇。 Necker； 〃De l'Administration des Finances