4208 ([return])
[ Construction of roads, canals, sewers, highways etc and protection against calamities.]
4209 ([return])
[ Paul Leroy-Beaulieu, "Traité 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.">[
4210 ([return])
[ 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.]
4211 ([return])
[ 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.">[
4212 ([return])
[ Paul Leroy-Beaulieu, "Essai sur la répartition 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.]