"Communes of eight or ten thousand souls might be cited which have arranged matters so well amongst themselves in this respect that not a house is to be found worth more than fifty sous."--Last expedient of all, the commune defers as long as it can the preparation of its tax-rolls. On the 30th of January, 1792, out of 40,211, there are only 2,560 which are complete; on the 5th of October, 1792, the schedules are not made out in 4,800 municipalities, and it must be noted that all this relates to a term of administration which has been finished for more than nine months. At the same date, there are more than six thousand communes which have not yet begun to collect the land-tax of 1791, and more than fifteen thousand communes which have not yet begun to collect the personal tax; the Treasury and the departments have not yet received 152,000,000 francs, there being still 222,000,000 to collect. On the 1st February, 1793, there still remains due on the same period 161,000,000 francs, while of the 50,000,000 assessed in 1790, to replace the salt-tax and other suppressed duties, only 2,000,000 have been collected. Finally, at the same date, out of the two direct taxes of 1792, which should produce 300,000,000, less than 4,000,000 have been received.--It is a maxim of the debtor that he must put off payment as long as possible. Whoever the creditor may be, the State or a private individual, a leg or a wing may be saved by dint of procrastination. The maxim is true, and, on this occasion, success once more demonstrates its soundness. During the year 1792, the peasant begins to discharge a portion of his arrears, but it is with assignats. In January, February, and March, 1792, the assignats diminish thirty-four, forty-four, and forty-five per cent. in value; in January, February, and March, 1793, forty-seven and fifty percent.; in May, June, and July, 1793, fifty-four, sixty, and sixty-seven per cent. Thus has the old credit of the State melted away in its hands; those who have held on to their crowns gain fifty per cent. and more. Again, the greater their delay the more their debts diminish, and already, on the strength of this, the way to release themselves at half-price is found.