that it is the
back of the other.]

[Footnote 3237: See "The Ancient Regime," pp.358-362. (Ed. Laff. I.
266-268.)]

[Footnote 3238: See "The Revolution," vol. I., pp. 16, 38. (ED. Laff. I.
pp. 326, 342.)]

[Footnote 3239: Decree of Oct. 31--Nov. 5, 1789, abolishing the boundary
taxes between the provinces and suppressing all the collection offices
in the kingdom.--Decree of 21-30 March 1790, abolishing the salt-tax.
Decree of 1-17 March 1791, abolishing all taxes on liquors, and decree
of 19-25 Feb. 1791, abolishing all octroi taxes.--Decree of 20-27 March
1791, in relation to freedom of growing, manufacturing and selling
tobacco; customs-duties on the importation of leaf-tobacco alone are
maintained, and give but an insignificant revenue, from 1,500,000 to
1,800,000 francs in the year V.]

[Footnote 3240: Gaudin, Duc de Gaete, "Memoires," I., 215-217.--The
advantages of indirect taxation are well explained by Gaudin. "The
taxpayer pays only when he is willing and has the means. On the other
hand, when the duties imposed by the exchequer are confounded with the
price of the article, the taxpayer, in paying his due, thinks only of
satisfying a want or of procuring an enjoyment."--Decrees of March 16
and 27, and May 4, 1806 (on salt), of February 25, 1804, April 24, 1806,
Nov. 25, 1808 (on liquors), May 19, 1802, March 6, 1804, April 24, 1806,
Dec.. 29, 1810 (on tobacco).]

[Footnote 3241: Letrosne, "De l'administration des finances et de la
reforme de l'impot" (1779) pp.148, 162.--Laboulaye, "De l'administration
francaise sous Louis XVI." (Revue des cours litteraires, 1864-1865,
p.677). "I believe that, under Louis XIII., they took at least five and,
under Louis XIV, four to get two."]

[Footnote 3242: Paul Leroy-Bealieu, "Traite de la science des finances,"
I., 261. (In 1875, these costs amount to 5.20 %.)--De Foville, ibid.
(Cost of customs and salt-tax, in 1828, 16.2 %; in 1876, 10.2 %.--Cost
of indirect taxation, in 1828, 14.90 %; in 1876, 3.7 %.)--De Calonne,
"Collection des memoires presentes a l'assemblee des notables," 1787,
p.63.]

[Footnote 3243: See "The Ancient Regime," P.23, 370.--"The Revolution,"
I., 10, 16, 17. (Ed. Laff. I. pp. 23-24, 274, 322, 326-327.)]

[Footnote 3244: See "The Ancient Regime," p.361. (Ed. Laff. I. p.268.)]

[Footnote 3245: Leroy-Beaulieu, ibid., I., 643.]

[Footnote 3246: Decrees of November 25, 1808, and December 8, 1824.]

[Footnote 3247: Certain persons under the anc