The second is composed of all the extraordinary impositions which were laid upon the people, in consequence of debts contracted in the former war, ended in 1748. The third, what was imposed during the last war, for the service of the state, and for paying off the debts then contracted. The debts of France, contracted in periods anterior to those two wars, are charged on the ordinary revenue, as we shall presently see. The fourth branch consists of two articles. The first comprehends certain perpetual taxes appropriated for certain state expences, not charged upon the ordinary revenue. The second, what is computed to be the expence of levying all the taxes, and also the profit of the farmers: or in other words, what the people pay more than the public receives from the hands of the tax-gatherers. The fifth and last branch, comprehends the taxes paid to the court of Rome, to the clergy, and to the poor; with other duties belonging to private persons. Under one or other of these five branches, may be very properly arranged all the taxes paid by the French nation. First general branch. The King’s ordinary revenue, with the charges upon it for the year 1761. Articles of revenue. Fr. money. Sterling ditto. livres. l. s. d. 1. Domain (the King’s landed estate) 6 000 000 266 666 13 4 2. Taille (the land-tax) 56 600 000 2 515 555 11 1¼ 3. Double capitation (the poll-tax) 53 200 000 2 364 444 8 10½ 4. Ditto upon such as have civil employments, pensions, &c. 6 700 000 297 777 15 6½ 5. 2s. in the pound on all civil employments. 6 800 000 302 222 4 5¼ 6. The mint, or coinage 2 400 000 106 666 13 4 7. Decimes and capitation of the clergy 12 400 000 551 111 2 2½ 8. Free gifts from the states of Burgundy, Provence, Languedoc, and Brittany 10 000 000 444 444 8 10½ 9. Paulette, or annual tax upon hereditary offices 2 600 000 115 555 11 1¼ 10. Tax on the Lutheran clergy of Alsace 200 000 8 888 17 9¼ 11. Regale, or the sovereign’s right on ecclesiastical benefices 1 400 000 62 222 4 5¼ 12. General farms 112 500 000 5 000 000 — — ——————————— ———————————————————— Total of the ordinary revenue 270 800 000 12 035 555 11 [31]1¼ Of this total the livres. l. s. d. general farms amount to 112 500 000 5 000 000 — — And the other 158 300 000 7 035 555 11 1¼ branches to