Year's day, what he expended (for
his household) and nobody ever dared overpass the credits he allowed."]

[Footnote 3215: "The Ancient Regime," pp. 350-357.(Laff. I. 259-266)]

[Footnote 3216: "The Revolution," I. pp. 276-281.(Laff. pp.
508-510)--Stourm, ibid., 168-171. (Speech by Benard-Lagrave to the Five
Hundred, Pluviose II, year IV.) "It cannot be concealed that, for many
years, people were willingly accustoming themselves to the non-payment
of taxes."]

[Footnote 3217: Stourm, ibid.,II., 365. (Speech of Ozanam to the Five
Hundred, Pluviose 14, year VII.) "Scandalous traffic.... Most of
the (tax) collectors in the republic are heads and managers of
banks."--(Circular of the minister of the finances, Floreal 25 year
VII.) "Stock-jobbing of the worst kind to which many collectors give
themselves up, using bonds and other public securities received in
payment of taxes."--(Report by Gros-Cassaud Florimond, Sep.19, 1799.)
"Among the corruptible and corrupting agents there are only too many
public functionaries."--Mollien, "Memoires," I., 222. (In 1800, he had
just been appointed director of the sinking-fund.) "The commonplace
compliment which was everywhere paid to me (and even by statesmen who
affected the sternest morality) was as follows--you are very fortunate
to have an office in which one may legitimately accumulate the largest
fortune in France. "--Cf. Rocquain, "Etat de la France au 18 Brumaire."
(Reports by Lacuee, Fourcroy and Barbe-Marbois.)]

[Footnote 3218: Charlotte de Sohr, "Napoleon en Belgique et en
Hollande," 1811, vol. I., 243. (On a high functionary condemned
for forgery and whom Napoleon kept in prison in spite of every
solicitation.) "Never will I pardon those who squander the public
funds.... Ah! parbleu! We should have the good old times of the
contractors worse than ever if I did not show myself inexorable for
these odious crimes."]

[Footnote 3219: Stourm, ibid., I., 177. (Report by Gaudin, Sep. 15,
1799.) "A few (tax) rolls for the year V, and one-third of those for the
year VII, are behindhand."--(Report by the same, Germinal I, year X.)
"Everything remained to do, on the advent of the consulate, for the
assessment and collection of direct taxes; 35,000 rolls for the year
VII still remained to be drawn up. With the help of the new office, the
rolls for the year VII have been completed; those of the year VIII were
made out as promptly as could be expected, and those of the year IX
have