[Footnote 3240: Gaudin, Duc de Gaëte, "Mémoires," I., 215-217.--The advantages of indirect taxation are well explained by Gaudin. "The taxpayer pays only when he is willing and has the means. On the other hand, when the duties imposed by the exchequer are confounded with the price of the article, the taxpayer, in paying his due, thinks only of satisfying a want or of procuring an enjoyment."--Decrees of March 16 and 27, and May 4, 1806 (on salt), of February 25, 1804, April 24, 1806, Nov. 25, 1808 (on liquors), May 19, 1802, March 6, 1804, April 24, 1806, Dec.. 29, 1810 (on tobacco).] [Footnote 3241: Letrosne, "De l'administration des finances et de la réforme de l'impôt" (1779) pp.148, 162.--Laboulaye, "De l'administration française sous Louis XVI." (Revue des cours littéraires, 1864-1865, p.677). "I believe that, under Louis XIII., they took at least five and, under Louis XIV, four to get two."] [Footnote 3242: Paul Leroy-Bealieu, "Traité de la science des finances," I., 261. (In 1875, these costs amount to 5.20 %.)--De Foville, ibid. (Cost of customs and salt-tax, in 1828, 16.2 %; in 1876, 10.2 %.--Cost of indirect taxation, in 1828, 14.90 %; in 1876, 3.7 %.)--De Calonné, "Collection des mémoires présentés à l'assemblée des notables," 1787, p.63.] [Footnote 3243: See "The Ancient Régime," P.23, 370.--"The Revolution," I., 10, 16, 17. (Ed. Laff. I. pp. 23-24, 274, 322, 326-327.)] [Footnote 3244: See "The Ancient Régime," p.361. (Ed. Laff. I. p.268.)] [Footnote 3245: Leroy-Beaulieu, ibid., I., 643.] [Footnote 3246: Decrees of November 25, 1808, and December 8, 1824.] [Footnote 3247: Certain persons under the ancient régime enjoyed an exemption from the tax on salt.] [Footnote 3248: Stourm, I., 360, 389.--De Foville, 382, 385, 398.] [Footnote 3249: These figures are given by Gaudin.] [Footnote 3250: Thiers, XIII., pp.20 to 25.] [Footnote 3251: Lafayette, "Mémoires." (Letter of October 17, 1779, and notes made in Auvergne, August 1800.) "You know how many beggars there were, people dying of hunger in our country. We see no more of them. The peasants are richer, the land better tilled and the women better clad."--"The Ancient Régime," 340, 34, 342.--"The Revolution," III., p.366, 402.] [Footnote 3252: "The Ancient Régime," P.340. (ED. Laff. I. pp. 254, 256.)-" The Revolution," III., 212. (Ed. Laff. II. p. 271, 297.)]