.91.]

[Footnote 5257: Hippeau, VI. 22 (1788).]

[Footnote 5258: D'Argenson. VI. 37.]

[Footnote 5259: Archives nationales, H. 200 (Memoir of M. Amelot,
1785).]

[Footnote 5260: "Proces-verbaux de l'ass. prov. d'Auvergne," 253.]

[Footnote 5261: Boivin-Champeaux, "Doleances de la parvisse de
Tilleul-Lambert" (Eure). "Numbers of privileged characters, Messieurs of
the elections, Messieurs the post-masters, Messieurs the presidents
and other attaches of the salt-warehouse, every individual possessing
extensive property pays but a third or a half of the taxes they ought to
pay."]

[Footnote 5262: De Tocqueville, 385.--"Proces-verbaux de l'ass. prov. de
Lyonnais," p. 56]

[Footnote 5263: Archives nationales, H, 1422. (Letters of M. d'Aine,
intendant, also of the receiver for the election of Tulle, February 23,
1783).]

[Footnote 5264: De Tocqueville, 64, 363.]

[Footnote 5265: Archives nationales, H, 612, 614. (Letters of M. de la
Bove, September 11, and Dec. 2, 1774; June 28, 1777).]

[Footnote 5266: Mercier, II. 62.]

[Footnote 5267: "Grievances" of the parish of Aubervilliers.]

[Footnote 5268: Archives nationales, G, 300; G, 322 ("Memoires" on the
excise duties).]

[Footnote 5269: "Proces-verbaux de l'ass. prov. des Trois-Eveches p.
442.]

[Footnote 5270: Archives nationales, H, 1422 (Letter of the intendant of
Moulins, April 1779).]

[Footnote 5271: Archives nationales, H. 1312 (Letters of M. D'Antheman
procureur-general of the excise court (May 19, 1783), and of the
Archbishop of Aix (June 15, 1783).)--Provence produced wheat only
sufficient for seven and a half months' consumption.]

[Footnote 5272: Abbreviation for the "cahier des doleances", in English
'register of grieviances', brought with them by the representatives of
the people to the great gathering in Paris of the "States-Generaux" in
1789. (SR.)]

[Footnote 5273: The feudal dues may be estimated at a seventh of the net
income and the dime also at a seventh. These are the figures given
by the ass. prov. of Haute-Guyenne (Proces-verbaux, p. 47).--Isolated
instances, in other provinces, indicate similar results. The dime ranges
from a tenth to the thirteenth of the gross product, and commonly the
tenth. I regard the average as about the fourteenth, and as one-half
of the gross product must be deducted for expenses of cultivation, it
amounts to one-seventh. Letrosne says a fifth and even a quarter.]

[Footnote 5274: Boivin-Champeaux, 72