Collectors of the revenue who had buried their gold have come and offered to pay what they owe the nation in ingots of gold and silver.

These have been refused, the Assembly having decreed the confiscation of these objects."] [Footnote 2155: Decree of Brumaire 23, year II.

On taxes and confiscations in the provinces see M.de Martel, "Etude sur Fouche et Pieces authentiques servant a l'histoire de la revolution a Strasbourg." And further on the details of this operation at Troyes .-- Meillan, 90: "At Bordeaux, merchants were heavily taxed, not on account of their incivism, but on account of their wealth."] [Footnote 2156: Decree of March 7-11, 1793.] [Footnote 2157: Moniteur, XVIII., 274, decrees of Brumaire 4, and ibid, 305, decree of Brumaire 9, year II., establishing equal partition of inheritances with retroactive effect to July 14, 1789.

Adulterous bastards are excepted.

The reporter of the bill, Cambaceres, laments this regrettable exception.] [Footnote 2158: Rights of inheritance allowed to the descendants of a deceased person who never enjoyed these rights, but who might have enjoyed them had he been living when they fell to him .-- Tr.] [Footnote 2159: Fenet, "Travaux du Code civil." (Report by Cambaceres on the Code civil, August 9, 1793).