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 Regime," pp.346, 347, 351 et seq.Laff.

I.pp.258, 259, 261 and following pages.