[Footnote 3224: Charles Nicolas, "les Budgets de la France depuis le commencement du XIXème siècle" (in tabular form).--De Foville, ibid., 356.--In the year IX, the sum-total of direct taxes is 308 millions; in the year XI. 360, and in the year XII, 376. The total income from real-estate in France towards 1800 is 1,500 millions.] [Footnote 3225: It is only after 1816 that the total of each of the four direct taxes can be got at (land, individual, personal, doors and windows). In 1821, the land-tax amounts to 265 millions, and the three others together to 67 millions. Taking the sum of 1,580 millions, estimated by the government as the net revenue at this date in France, we find that, out of this revenue, 16.77 % is deducted for land, and that, with the other three, it then abstracts from the same revenue 21 %--On the contrary, before 1789, the five corresponding direct taxes, added to tithes and feudal privileges, abstracted 81.71 % from the net income of the taxable party. (Cf. "The Ancient Régime," pp.346, 347, 351 et seq. Laff. I. pp. 258, 259, 261 and following pages. )] [Footnote 3226: These figures are capital, and measure the distance which separates the old from the new condition of the laboring and poor class, especially in the rural districts; hence the tenacious sentiments and judgments of the people with respect to the Ancient Régime, the Revolution and the Empire.--All local information converges in this sense. I have verified the above figures as well as I could: 1st, by the "Statistiques des préfets," of the year IX and year XIII and afterwards (printed); 2nd, by the reports of the councillors of state on mission during the year IX (published by Rocquam, and in manuscript in the Archives nationales); 3rd, by the reports of the senators on their sénatories and by the prefects on their departments, in 1806, 1809, 1812, 1814 and 1815, and from 1818 to 1823 (in manuscript in the Archives nationales); 4th, by the observations of foreigners travelling in France from 1802 to 1815.--For example ("A Tour through several of the Middle and Western Departments of France," 1802, p.23): "There are no tithes, no church taxes, no taxation of the poor.... All the taxes together do not go beyond one-sixth of a man's rent-roll, that is to say, three shillings and sixpence on the pound sterling."--("Travels in the South of France, 1807 and 1808," by Lieutenant-Colonel Pinkney, citizen of the United States, p.162.) At Tours a two-story house, with six or eight windows on the front, a stable, carriagehouse, garden and orchard, rents at £20 sterling per annum, with the taxes which are from £1,10, to £2, for the state and about ten shillings for the commune.--("Notes on a Journey through July, August and September, 1814," by Morris Birkbeck, p.23.) Near Cosne (Orléanais), an estate of 1,000 acres of tillable land and 500 acres of woods is rented for nine years, for about 9,000 francs a year, together with the taxes, about