4147 ([return])
[ M. de Villèle, ibid., I., 248.]
4148 ([return])
[ Rocquam, "l'État de la France au 18 Brumaire," reports of the councilors of state sent on missions, p.40.]
4149 ([return])
[ De Feville, "La France economique," 248 and 249.]
4150 ([return])
[ Pelet de la Lozère, "Opinions de Napoléon au conseil d'Etat," P. 277 (Session of March 15, 1806).—Decree of March 16, 1806, and of September 15, 1807.]
4151 ([return])
[ Ibid., 276. "To those who objected that a tax could only be made according to law, Napoleon replied that it was not a tax, since there were no other taxes than those which the law established, and that this one (the extra assessment of a quarter of the produce of timber) was established by decree. It is only a master, and an absolute master, who could reason in this way.">[