been prepared with a dispatch which, for the first time since the
revolution, enables the collections to be begun in the very year to
which they belong."]

[Footnote 3220: "Archives parlementaires," VIII., p.11. (Report by
Necker to the States-General, May 5, 1789.) "These two-fifths, although
legitimately due to the king, are always in arrears.... (To-day) these
arrears amount in full to about 80 millions."]

[Footnote 3221: De Foville, "la France economique," p.354.]

[Footnote 3222: "The Ancient Regime," p. 354. (Laff. I. p. 263.)]

[Footnote 3223: Necker, "De l'administration des finances," I., 164,
and "Rapport aux etats-generaux," May 5th, 1789. (We arrive at these
figures, 179 millions, by combining these documents, on both sides, with
the observation that the 3rd vingtieme is suppressed in 1789.)]

[Footnote 3224: Charles Nicolas, "les Budgets de la France depuis le
commencement du XIXeme siecle" (in tabular form).--De Foville, ibid.,
356.--In the year IX, the sum-total of direct taxes is 308 millions;
in the year XI. 360, and in the year XII, 376. The total income from
real-estate in France towards 1800 is 1,500 millions.]

[Footnote 3225: It is only after 1816 that the total of each of the
four direct taxes can be got at (land, individual, personal, doors and
windows). In 1821, the land-tax amounts to 265 millions, and the three
others together to 67 millions. Taking the sum of 1,580 millions,
estimated by the government as the net revenue at this date in France,
we find that, out of this revenue, 16.77 % is deducted for land, and
that, with the other three, it then abstracts from the same revenue 21
%--On the contrary, before 1789, the five corresponding direct taxes,
added to tithes and feudal privileges, abstracted 81.71 % from the net
income of the taxable party. (Cf. "The Ancient Regime," pp.346, 347, 351
et seq. Laff. I. pp. 258, 259, 261 and following pages. )]

[Footnote 3226: These figures are capital, and measure the distance
which separates the old from the new condition of the laboring and poor
class, especially in the rural districts; hence the tenacious sentiments
and judgments of the people with respect to the Ancient Regime, the
Revolution and the Empire.--All local information converges in this
sense. I have verified the above figures as well as I could: 1st, by the
"Statistiques des prefets," of the year IX and year XIII and afterwards
(printed); 2nd, by the reports of the councillors o