Judicial organization had also been fundamentally altered. The system of election was preserved for a time in the case of the _juges de paix_ and the members of the court of cassation, but finally disappeared there, even where it had already been no more than a form. The magistrates were in principle appointed for life, but under the Empire a device was found for evading the rule of irremovability. For the judgment of civil cases there was a court of first instance in every arrondissement, and above these a certain number of courts of appeal, each of which had within its province several departments. The separate criminal tribunals were abolished in 1809 by the _Code d'Instruction Criminelle_, and the magistrates forming the _cour d'assises_, which judged crimes with the aid of a jury, were drawn from the courts of appeal and from the civil tribunals. The _jury d'accusation_ was also abolished by the _Code d'Instruction Criminelle_, and the right of pronouncing the indictment was transferred to a chamber of the court of appeal. The correctional tribunals were amalgamated with the civil tribunals of the first instance. The _tribunal de cassation_, which took under the Empire the name of _cour de cassation_, consisted of magistrates appointed for life, and still kept its powers. The _ministere public_ (consisting of imperial _avocats_ and _procureurs_) was restored in practically the same form as under the _ancien regime_. Taxation. The former system of taxation was preserved in principle, but with one considerable addition: Napoleon re-established indirect taxation on articles of consumption, which had been abolished by the Constituent Assembly; the chief of these were the duties on liquor (_droits reunis_, or excise) and the monopoly of tobacco. The Concordat.