In one of the memorials sent up in 1788 by the peasants--a memorial written with much clearness and in a moderate tone, in answer to an inquiry instituted by a Provincial Assembly--the following passages occur:--‘In addition to the abuses occasioned by the mode of levying the _taille_, there exists that of the _garnissaires_. These men generally arrive five times during the collection of the _taille_. They are commonly _invalides_, or Swiss soldiers. They remain every time four or five days in the parish, and are taxed at 36 sous a day by the tax-receipt office. As to the assessment of the _taille_, we will forbear to point out the too well-known abuses occasioned by the arbitrary measures employed and the bad effects produced by the officious parts played by officers who are frequently incapable and almost always partial and vindictive. They have been the cause, however, of many disturbances and quarrels, and have occasioned proceedings at law, extremely expensive for the parties pleading, and very advantageous to the courts.’ Note (LVI.)--Page 110, line 39. THE SUPERIORITY OF THE METHODS ADOPTED IN THE PROVINCES POSSESSING ASSEMBLIES (PAYS D’ÉTAT) RECOGNISED BY THE GOVERNMENT FUNCTIONARIES THEMSELVES. A confidential letter, written by the Director of the Taxes to the _Intendant_, on June 3rd, 1772, has the following:--‘In the _Pays d’États_, the tax being a fixed _tantième_ (per-centage), every taxpayer is subject to it, and really pays it. An augmentation upon this _tantième_ is made in the assessment, in proportion to the augmentation required by the King upon the total supplied--for instance, a million instead of 900,000 livres. This is a simple operation; whilst in the _Généralité_ the assessment is personal, and, so to say, arbitrary; some pay their due, others only the half, others the third, the quarter, or nothing at all. How, in this case, subject the amount of taxation to the augmentation of one-ninth?’ Note (LVII.)--Page 112, line 37. THE MANNER IN WHICH THE PRIVILEGED CLASSES UNDERSTOOD AT FIRST THE PROGRESS OF CIVILISATION IN ROAD-MAKING. Count X., in a letter to the _Intendant_, complains of the very little zeal shown in the establishment of a road in his neighbourhood. He says it is the fault of the _Subdélégué_ who does not use sufficient energy in the exercise of his functions, and will not compel the peasants to do their forced labour (_corvées_). Note (LVIII.)--Page 112, line 42. ARBITRARY IMPRISONMENT FOR THE CORVÉE. An example is given in a letter of a _Grand Prévôt_, in 1768:--‘I ordered yesterday,’ it says, ‘the imprisonment of three men (at the demand of M. C., Sub-Engineer), for not having done their _corvée_. Upon which there was a considerable agitation among the women of the village, who exclaimed, “The poor people are thought of quite enough when the _corvée_ is to be done; but nobody takes care to see they have enough to live upon.”’ Note (LIX.)--Page 113, line 20.