f state on mission
during the year IX (published by Rocquam, and in manuscript in the
Archives nationales); 3rd, by the reports of the senators on their
senatories and by the prefects on their departments, in 1806, 1809,
1812, 1814 and 1815, and from 1818 to 1823 (in manuscript in the
Archives nationales); 4th, by the observations of foreigners travelling
in France from 1802 to 1815.--For example ("A Tour through several of
the Middle and Western Departments of France," 1802, p.23): "There are
no tithes, no church taxes, no taxation of the poor.... All the taxes
together do not go beyond one-sixth of a man's rent-roll, that is to
say, three shillings and sixpence on the pound sterling."--("Travels
in the South of France, 1807 and 1808," by Lieutenant-Colonel Pinkney,
citizen of the United States, p.162.) At Tours a two-story house, with
six or eight windows on the front, a stable, carriagehouse, garden and
orchard, rents at L20 sterling per annum, with the taxes which are
from L1,10, to L2, for the state and about ten shillings for the
commune.--("Notes on a Journey through July, August and September,
1814," by Morris Birkbeck, p.23.) Near Cosne (Orleanais), an estate of
1,000 acres of tillable land and 500 acres of woods is rented for nine
years, for about 9,000 francs a year, together with the taxes, about
1,600 francs more.--(Ibid., p.91.) "Visited the Brie. Well cultivated
on the old system of wheat, oats and fallow. Average rent 16 francs
the acre with taxes, which are about one-fifth of the rent."--Roederer,
III., 474 (on the senatorerie of Caen, Dec.. 1, 1803): "The direct tax
is here in very moderate proportion to the income, it being paid without
much inconvenience.--The travellers above quoted and many others are
unanimous in stating the new prosperity of the peasant, the cultivation
of the entire soil and the abundance and cheapness of provisions.
(Morris Birkbeck, p.11.) "Everybody assures me that the riches
and comfort of the cultivators of the soil have been doubled since
twenty-five years." (Ibid., p.43, at Tournon-sur-le-Rhone.) "I had no
conception of a country so entirely cultivated as we have found from
Dieppe to this place."--(Ibid., P.51,, at Montpellier.) "From Dieppe to
this place we have not seen among the laboring people one such famished,
worn-out, wretched figure as may be met in every parish of England, I
had almost said on almost every farm.... A really rich country, and
yet there are few ric