Adding together now the receipts from the direct taxes and the _octroi_ of Amiens in 1886, we have a sum of 2,683,183 francs, or in round numbers about 1,100,000 francs more than in 1870. But while, as I have stated, in 1870 the receipts equalled and balanced the expenses of the municipal government, this is no longer the case. In 1886 Amiens, with an income of 2,683,183 francs, spent 4,162,294 francs, giving an average municipal outlay of 56 fr. 10 c. _per capita_ and an excess of expenditure over revenue of no less than 1,479,111 francs, or very nearly the total income and outlay of the city under the Empire. No wonder that the public debt of the department of the Somme, of which Amiens is the capital, seems in 1886 to have amounted to 18,303,496 francs! What inequalities of pressure upon the people of the department this involves may be estimated from the fact that, while there are in the Somme 836 communes, only 404, or less than half of these communes, are authorised to raise money by loans, and one-eighth of them to raise money by _octrois_. Yet we are constantly told that all inequalities and privileges were abolished throughout France by a stroke of the pen in the _annus mirabilis_ 1789![5] The taxation in 20 communes is estimated at 15 centimes, or less; in 87, at from 15 to 30; in 268, at from 31 to 50; in 428, at from 51 to 100; and in 33, at 100 centimes and upwards. These are the communal taxes. To these must be added 51 centimes for the departmental taxes, ordinary and extraordinary; 2 centimes for the land-tax; 19 centimes for the personal tax and taxes on personal property; 18.8 centimes for the doors and windows tax; and 39.6 centimes for licences. For Amiens these fractions taken together mount up to 119-4/10 centimes. [5] 'Privileges' were, in fact, abolished only by Napoleon in 1804. I have no wish to weary myself or my readers with figures. But these figures tell the story of the difference between the government of France under the much reviled Empire and under the present government, which is represented to us as the natural and admirable 'evolution' of republican institutions in this country. In 1870, as I have stated, the receipts and expenditure of the city of Amiens balanced one another. The city paid its way, and lived up to, not beyond, its means.