francs.]

[Footnote 4217: De Foville, p.57.]

[Footnote 4218: Paul Leroy-Beaulieu," Essai sur la repartition de
richesses," p. 174.]

[Footnote 4219: Ibid., p.209: In 1878, in Paris, 74,000 houses with
1,022,539 rentals, 337,587 being for trade and commerce, and 684,952
for dwelling purposes. Among the latter, 468,641 have a locative value
inferior to 300 francs a year; 74,360 are between 500 and 750 francs;
21,147 are between 750 and 1000 francs. All these lodgings are more or
less exempt from the personal tax: those between 1000 and 400 francs
pay it with a more or less great reduction: those under 400 francs pay
nothing. Above 1000 francs, we find 17,202 apartments from between 1000
and 1250 francs; 6198 from between 1250 and 1500 francs; 21,453 from
1500 to 3000 francs. These apartments are occupied by more or less
well-to-do people.--14,858 apartments above 3000 francs are occupied by
the richer or the wealthy class. Among the latter 9985 are from 3000 to
6000; 3040 are from 6000 to 10,000; 1443 are from 10,000 to 20,000; 421
are above 20,000 francs. These two latter categories are occupied by the
really opulent class.--According to the latest statistics, instead of
684,952 dwelling rentals there are 806,187, of which 727,419 are wholly
or partly free of the personal tax. ("Situation au 1ere Janvier, 1888,"
report by M. Lamouroux, conseiller-municipal.)]

[Footnote 4220: The following appropriations for 1889 are printed on my
tax-bill: "To the State, 51%.; to the Department, 21%; to the commune,
25%." On business permits: "To the State, 64%.; to the Department, 12%;
to the commune, 20%. The surplus of taxes is appropriated to the
benevolent fund and for remission of taxes."]

[Footnote 4221: Paul Leroy-Beaulieu, "Traite de la science des
finances," I., pp. 367-368: "In communes under 5000 inhabitants the
principal of the tax on doors and windows is, for houses with one
opening, 0 fr. 30 per annum; for those with four openings, 1 fr. 60."
Now, "a house with five openings pays nearly nine times as much as a
house with one opening." The small taxpayers are accordingly largely
relieved at the expense of those who pay heavy and average taxes, the
magnitude of this relief being appreciable by the following figures: In
1885, out of 8,975,166 houses, 248,352 had one opening, 1,827,104 two
openings, 1,624,516 three openings, and 1,165,902 four openings. More
than one-half of the houses, all of those belonging to the p