The clergy formed, as the philosophers were never tired of complaining, a state within a state. No accurate statistics concerning it can be obtained. The whole number of persons vowed to religion in the country, both regular and secular, would seem to have been between one hundred and one hundred and thirty thousand. They owned probably from one fifth to one quarter of the soil. The proportion was excessive, but it does not appear that the lay inhabitants of the country were thereby crowded. Like other landowners, the clergy had tenants, and they were far from being the worst of landlords. For one thing, they were seldom absentees. The abbot of a monastery might spend his time at Versailles, but the prior and the monks remained, to do their duty by their farmers. It is said that the church lands were the best cultivated in the kingdom, and that the peasants that tilled them were the best, treated.[Footnote: Barthelémy, _Erreurs et mensonges historiques, xv. 40._ Article entitled _La question des congregations il y a cent ans_, quoting largely from Féroux, _Vues d'un Solitaire Patriote_, 1784. See also Genlis, _Dictionnaire des Étiquettes,_ ii. 79. Mathieu, 324. Babeau, _La vie rurale_, 133.] In any case the church was rich. Its income from invested property, principally land, has been reckoned at one hundred and twenty-four million livres a year. It received about as much more from tithes, beside the amount, very variously reckoned, which came in as fees, on such occasions as weddings, christenings, and funerals. Tithes were imposed throughout France for the support of the clergy. They were not, however, taken upon all Articles of produce, nor did they usually amount to one tenth of the increase. Sometimes the tithe was compounded for a fixed rent in money; sometimes for a given number of sheaves, or measures of wine per acre. Oftener it was a fixed proportion of the crop, varying from one quarter to one fortieth. In some places wood, fruit, and other commodities were exempt; in other places they were charged. Tithe was in some cases taken of calves, lambs, chickens, sucking pigs, fleeces, or fish; and the clergy or the tithe owners were bound to provide the necessary bulls, rams, and boars. A distinction was usually made between the Great tithes, levied on such common articles as corn and wine, and the Small tithes, taken from less important crops. Of these the former were often paid to the bishops, the latter to the parish priest. The tithes had in some cases been alienated by the church and were owned by lay proprietors. In general, it is believed that this tax on the agricultural class in France amounted to about one eighteenth of the gross product of the soil.[Footnote: Chassin, _Les cahiers due clergé_, 36. Bailly, ii. 414, 419. Boiteau, 41. Rambaud, ii. 58 _n._ Taine, _L'ancien Régime_ (book i. chap ii.). The livre of the time of Louis XVI. is commonly reckoned to have had at least twice the purchasing power of the franc of to-day.]