按键盘上方向键 ← 或 → 可快速上下翻页，按键盘上的 Enter 键可回到本书目录页，按键盘上方向键 ↑ 可回到本页顶部！
————未阅读完？加入书签已便下次继续阅读！
（they） are thus； in great part； deprived of the faculties with which
nature has endowed them。〃
Madame Campan； 〃Mémoires；〃 I。 58； 28。
〃Madame Louise often told me that； although twelve years of age；
she had not fully learned the alphabet。 。 。 。
〃It was necessary to decide absolutely whether a certain water…bird
was fat or lean。 Madame Victoire consulted a bishop。 。 。 。 He replied
that； in a doubt of this kind； after having the bird cooked it would
be necessary to puncture it on a very cold silver dish and； if the
juice coagulated in one…quarter of an hour； the bird might be
considered fat。 Madame Victoire immediately put it to test； the juice
did not coagulate。 The princess was highly delighted； as she was very
fond of this species of game。 Fasting （on religious grounds）； to which
Madame Victoire was addicted； put her to inconvenience； accordingly
she awaited the midnight stroke of Holy Saturday impatiently。 A dish
of chicken and rice and other succulent dishes were then at once
served up。〃
（〃Journal de Dumont d'Urville；〃 commanding the vessel on which
Charles X。 left France in 1830。 Quoted by Vaulabelle； History of the
Restoration； VIII。 p。465）。
〃The king and the Duc d'Angoulême questioned me on my various
campaigns； but especially on my voyage around the world in the
'Astrolabe。' My narrative seemed to interest them very much； their
interruptions consisting of questions of remarkable naiveté； showing
that they possessed no notions whatever； even the most superficial； on
the sciences or on voyages； being as ignorant on these points as any
of the old rentiers of the Marais。
…
Note 5。
On the rate of direct taxation。
The following figures are extracted from the proces…verbaux of the provincial assemblies （1778…1787）
______________________________________________________________________
Access… Total en
Taille。 iores de Capitation Impot des multiples
la taille。 taillable。 routes。 de la taille。
__________________________________________________________________________
Ile…de…France； 4；296；040 2；207；826 2；689；287 519；989 2；23
Lyonnais； 1；356；954 903；653 898；089 315；869 2；61
Géneralité de Rouen； 2；671；939 1；595；051 1；715；592 598；258＇1＇ 2；46
Généralité de Caen； 1；939；665 1；212；429 1；187；823 659；034 2；56
Berry； 821；921 448；431 464；955 236；900 2；50
Poitou； 2；309；681 1；113；766 1；403；402 520；000 2；30
Soissonnats； 1；062；392 911；883 734；899 462；883 2；94
Orléanais； 2；353；892 1；256；125 1；485；720 586；385 2；34
Champagne； 1；783；850 1；459；780 1；377；371 807；280 3；00
Généralité d'Alencon； 1；742；655 1；120；041 1；067；849 435；637 2；47
Auvergne 1；999；040 1；399；678 1；753；026 310；468 2；70
Généralité d'Auch； 1；440；533 931；261 797；268 316；909＇2＇ 2；35
Haute…Guyenne； 2；531；314 1；267；619 1；268；855 308；993＇3＇ 2；47
_______________________________________________________________________
The principal of the taille being one； the figures in the last
column represent； for each province； the total of the four taxes in
relation to the taille。 The average of all these is 2。53。 The
accessories of the taille； the poll…tax and the tax for roads； are
fixed for each assessable party； pro rata to his taille。 Multiply the
sum representing the portion of the taille deducted from a net income
by 2。53； to know the sum of the four taxes put together and deducted
from this income。
This part varies from province to province； from parish to parish；
and even from individual to individual。 Nevertheless we may estimate
that the taille； on the average； especially when bearing on a small
peasant proprietor； without protector or influence； abstracts one…
sixth of his net income； say 16 fr。 66 c。 on 100 francs。 For example；
according to the declarations of the provincial assemblies； in
Champagne； it deducts 3 sous and 2/3 of a denier per livre； or 15 fr。
28 c。 on 100 francs； in the Ile…de…France； 35 livres 14 sous on 240
livres； or 14 fr。 87 c。 on 100； in Auvergne； 4 sous per livre of the
net income； that is to say； 20 ％。 Finally； in the generalship of Auch；
the provincial assembly estimates that the taille and accessories
absorb three…tenths of the net revenue； by which it is evident that；
taking the amounts of the provincial budget； the taille alone absorbs
eighteen fr。 ten c。 on 100 francs of revenue。
Thus stated； if the taille as principal absorbs one…sixth of the
net income of the subject of the taille； that is to say； 16 fr。 66 c。
on 100； the total of the four taxes above mentioned； takes 16 fr。 66
c。 X 2；53 = 42 fr。 15 c。 on 100 fr。 income。 To which must be added 11
fr。 for the two vingtièmes and 4 sous per livre added to the first
vingtième； total 53 fr。 15 c。 direct tax on 100 livres income subject
to the taille。
The dime； tithe； being estimated at a seventh of the net income；
abstracts in addition 14 ft。 28 c。 The feudal dues being valued at the
same sum also take off 14 fr。 28 c。； total 28 fr。 56 c。
Sum total of deductions of the direct royal tax； of the
ecclesiastic tithes； and of feudal dues； 81 fr。 71c。 on 100 fr。
income。 There remain to the tax。 payer 18 fr。 29 C。
_____________________________________________________________________
Notes：
＇1＇ This amount is not given by the provincial assembly； to fill up
this blank I have taken the tenth of the taille； of the accessories
and of the assessable poll…tax； this being the mode followed by the
provincial assembly of Lyonnais。 By the declaration of June 2； 1717；
the tax on roads may be carried to one…sixth of the three preceding
taxes it is commonly one…tenth or； in relation to the principal of the
taille； one…quarter。
＇2＇ … Same remark。 …
＇3＇ The provincial assembly carries this amount to one…eleventh of
the taille and accessories combined。
End