3221 ([return])
[ De Foville, "la France économique," p.354.]
3222 ([return])
[ "The Ancient Régime," p. 354. (Laff. I. p. 263.)]
3223 ([return])
[ Necker, "De l'administration des finances," I., 164, and "Rapport aux états-généraux," May 5th, 1789. (We arrive at these figures, 179 millions, by combining these documents, on both sides, with the observation that the 3rd vingtième is suppressed in 1789.)]
3224 ([return])
[ Charles Nicolas, "les Budgets de la France depuis le commencement du XIXème siècle" (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.]
3225 ([return])
[ 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 Régime," pp.346, 347, 351 et seq. Laff. I. pp. 258, 259, 261 and following pages. )]