Under this plan the clerks of the court were charged with the system of loans, and the ministry of the interior with that of registration and the management of domains.

Thus Rabourdin united in one centre all divisions that were allied in nature.

The mortgage system, inheritance, and registration did not pass outside of their own sphere of action and only required three additional clerks in the justice courts and three in the royal courts.
The steady application of this principle brought Rabourdin to reforms in the finance system.

He merged the collection of revenue into one channel, taxing consumption in bulk instead of taxing property.
According to his ideas, consumption was the sole thing properly taxable in times of peace.

Land-taxes should always be held in reserve in case of war; for then only could the State justly demand sacrifices from the soil, which was in danger; but in times of peace it was a serious political fault to burden it beyond a certain limit; otherwise it could never be depended on in great emergencies.