The men of the wealthy class were drawn to the government by the repeal of the law called the Forced Loan. This was really an income tax, the purpose of which was to compel the capitalists to contribute to the support of the State. The Directors, fearing that the rich men who were subject to the tax might not make true estimates and returns, assessed it by means of a jury. Dismal and resonant wails arose from among the stricken capitalists. Although the government created the tax as a loan, to be repaid from the proceeds of the national domain, the antagonism it excited was intense. In England, Mr. Pitt had (1798) imposed a tax upon incomes,--very heavy in its demands, and containing the progressive principle of the larger tax for the larger income,--but the Directors were too feeble to mould the same instrument to their purpose in France. Faultily assessed, stubbornly resisted, irregularly collected, it yielded the Directory more odium than cash. The five per cent funds which had fallen to one and a half per cent of their par value before the 18th of Brumaire, had risen at once to twelve per cent, and were soon quoted at seventeen. Confidence having returned, Napoleon was able to borrow 12,000,000 francs for the immediate necessities of the State. The income tax having been abolished, an advance of twenty-five per cent was made in the taxes on realty, personalty, and polls. Heretofore, these taxes had been badly assessed, badly collected, imperfectly paid into the treasury. Napoleon at once remodelled the methods of assessment, collection, and accounting. Tax collectors were required to give bonds in cash; were made responsible for the amount of the taxes legally assessed; were given a certain time within which to make collection, and were required to give their own bills for the amount assessed. These bills, backed by the cash deposit of the collectors, became good commercial paper immediately, and thus the government was supplied with funds even before the taxes had been paid. It was with this cash deposit of the collectors that Napoleon paid for the stock which the government took in the Bank of France which he organized in January, 1800. There yet remained in the hands of the government a large amount of the confiscated land, and some of this was sold. To these sources of revenue were soon added the contributions levied upon neighboring and dependent states, such as Genoa, Holland, and the Hanse towns.