liticians and their administrative staffs are today taxed even
though such taxation is only a paper-exercise adding costs to the cost
of government administration. (SR.)]

[Footnote 5244: Gautier de Bianzat, "Doleances," 193, 225.
"Proces-verbaux de l'ass. prov. de Poitou" (1787), p.99.]

[Footnote 5245: Gautier de Bianzat, ibid..]

[Footnote 5246: Archives nationales, the proces-verbaux and cahiers of
the States-General, V. 59. P. 6. (Letter of M. Orgeux to M. Necker), V.
27. p. 560-573. (Cahiers of the Third-Estate of Arnay-le-Duc)]

[Footnote 5247: In these figures the rise of the money standard has been
kept in mind, the silver "marc," worth 59 francs in 1965, being worth 49
francs during the last half of the eighteenth century.]

[Footnote 5248: "Proces-verbaux de l'ass. prov. de Ile-de-France," 132,
158; de l'Orleanais, 96, 387.]

[Footnote 5249: "Memoire," presented to the Assembly of Notables (1787),
p. 1.--See note 2 at the end of the volume, on the estate of Blet.]

[Footnote 5250: "Proces-verbeaux de l'ass. prov. d'Alsace" (1787), p.
116;"--of Champagne," 192. (According to a declaration of June 2, 1787,
the tax substituted for the corvee may be extended to one-sixth of
the taille, with accessory taxes and the poll-tax combined). "De la
generalite d'Alenccon," 179; "--du Berry," I. 218.]

[Footnote 5251: Archives nationales, G, 322 (Memorandum on the excise
dues of Compiegne and its neighborhood, 1786)]

[Footnote 5252: "Proces-verbaux de l'ass. prov. de l'Ile-de-France," p.
104.]

[Footnote 5253: "Proces-verbaux de l'ass. prov. de Berry, I. 85, II. 91.
--de l'Orleanais, p. 225." "Arbitrariness, injustice, inequality, are
inseparable from the taille when any change of collector takes place."]

[Footnote 5254: "Archives Nationales," H. 615. Letter of M. de Lagourda,
a noble from Bretagne, to M. Necker, dated December 4, 1780: "You are
always taxing the useful and necessary people who decrease in numbers
all the time: these are the workers of the land. The countryside has
become deserted and no one will any longer plow the land. I testify to
God and to you, Sir, that we have lost more than a third of our
budding wheat of the last harvest because we did not have the necessary
man-power do to the work."]

[Footnote 5255: Ibid. 1149. (letter of M. de Reverseau, March 16, 1781);
H, 200 (letter of M. Amelot, Nov. 2, 1784).]

[Footnote 5256: "Proces-verbaux de l'ass. prov. de la generalite de
Rouen," p