, 1871.]

[Footnote 4204: The prefect, who is directed and posted by the minister
of the Interior in Paris.]

[Footnote 4205: "The Revolution," vol. I., book VIII. (Laff. I. pp.
467-559.)]

[Footnote 4206: And in 1880 it certainly excluded the female side of
human nature. (SR.)]

[Footnote 4207: It must have been evident that nature gives to each
worker, hunter, farmer or fisherman in accordance with their competence
and industry. (SR.)]

[Footnote 4208: Construction of roads, canals, sewers, highways etc and
protection against calamities.]

[Footnote 4209: Paul Leroy-Beaulieu, "Traite de la science des
finances," 4th edition, I., p. 303: "The personal tax, levied only as
principal, oscillates between the minimum of 1 fr. 50 and the maximum of
4 fr. 50 per annum, according to the communes."--Ibid., 304: "In 1806
the personal tax produced in France about sixteen millions of francs, a
little less than 0 fr. 50 per head of the inhabitants."]

[Footnote 4210: Ibid., I., 367 (on the tax on doors and windows).
According to the population of the commune, this is from 0 fr. 30 to 1
fr. for each opening, from 0 fr. 45 to 1 fr. 50 for two openings, from
0 fr. 90 to 4 fr. 50 for three openings, from 1 fr. 60 to 6 fr. 40 for
four openings, and from 2 fr. 50 to 8 fr. 50 for five openings. The
first of these rates is applied to all communes of less than 5000 souls.
We see that the poor man, especially the poor peasant, is considered;
the tax on him is progressive in an inverse sense.]

[Footnote 4211: De Foville, "La France Economique" (1887), p.59: "Our
14,500 charity bureaux gave assistance in 1883 to 1,405,500 persons;....
as, in reality, the population of the communes aided (by them) is only
22,000,000, the proportion of the registered poor amounts to over six
per cent."]

[Footnote 4212: Paul Leroy-Beaulieu, "Essai sur la repartition des
richesses," p.174, et seq.--In 1851, the number of land-owners in France
was estimated at 7,800,000. Out of these, three millions were relieved
of the land tax, as indigent, and their quotas were considered as
irrecoverable.]

[Footnote 4213: Paul Leroy-Beaulieu, "Traite de la science des
finances," p.721.]

[Footnote 4214: De Foville, p.419. (In 1889.)]

[Footnote 4215: Cf ante, on the characteristics of indirect taxation.]

[Footnote 4216: Here it is the estimated rent, which stands to the real
rent as four to five; an estimated rent of 400 francs indicates a real
rent of 500