By direct and semi-direct taxation about L25,000,000 was produced in 1912. These taxes include a levy on windows and doors, varying according to the density of the population, the more closely inhabited areas paying more than the less populous. There is a tax on land not built upon, assessed in accordance with its net yearly revenue based on the register of property drawn up in the earlier half of last century and kept up to date. The Building tax is 3.2 per cent on the rental value, and is paid by the owner. The Personal tax places a fixed capitation on every citizen, varying from 1s. 3d. to 3s. 9d. according to the department. The Habitation tax is paid by every one occupying a house or apartments in proportion to the rent. The Trade License tax embraces all trades, and consists of a fixed duty levied on the extent of business as revealed by the number of employes, and population, and the locality, and so on, and also an assessment on the letting value of the premises. By indirect taxation a little over L100,000,000 was raised in 1912. The sum was realised by stamps of all sorts (excluding postage), by registration duties on the transfer of property in business ways and general changes of ownership, and by customs, including a tax on Stock Exchange transactions, a tax of 4 per cent on dividends from stocks and shares, taxes on alcohol, wine, beer, cider, and alcoholic liquors generally, on home-produced salt and sugar, and on railway passenger and goods traffic. The State monopolies of tobacco, matches, and gunpowder produced the large sum of L38,000,000, but even this did not meet the charges for interest on the National Debt, which were about 51-1/2 millions, the accumulated sum for which this is required being (1912) L1,301,718,302. This is almost double as great as the British national indebtedness. Over each of the 86 Departments is a prefect chosen by the Minister of the Interior, and through him the minor officials are kept in touch with the Government. The arrondissement and the canton are administrative divisions into which each Department is divided, each canton including about a dozen communes. The commune is controlled by the mayor, who is chief magistrate and, as in England, is the head of the municipal body. According to the size of the commune deputy mayors are elected. The great city of Lyons requires 17 of these officials, and when one remembers that the presence of the mayor or a deputy mayor is required at every marriage in order that it may become legal, the number does not seem excessive.