)] [Footnote 3226: These figures are capital, and measure the distance which separates the old from the new condition of the laboring and poor class, especially in the rural districts; hence the tenacious sentiments and judgments of the people with respect to the Ancient Regime, the Revolution and the Empire .-- All local information converges in this sense.

I have verified the above figures as well as I could: 1st, by the "Statistiques des prefets," of the year IX and year XIII and afterwards (printed); 2nd, by the reports of the councillors of state on mission during the year IX (published by Rocquam, and in manuscript in the Archives nationales); 3rd, by the reports of the senators on their senatories and by the prefects on their departments, in 1806, 1809, 1812, 1814 and 1815, and from 1818 to 1823 (in manuscript in the Archives nationales); 4th, by the observations of foreigners travelling in France from 1802 to 1815 .-- For example ("A Tour through several of the Middle and Western Departments of France," 1802, p.23): "There are no tithes, no church taxes, no taxation of the poor....

All the taxes together do not go beyond one-sixth of a man's rent-roll, that is to say, three shillings and sixpence on the pound sterling."-- ("Travels in the South of France, 1807 and 1808," by Lieutenant-Colonel Pinkney, citizen of the United States, p.162.) At Tours a two-story house, with six or eight windows on the front, a stable, carriagehouse, garden and orchard, rents at L20 sterling per annum, with the taxes which are from L1,10, to L2, for the state and about ten shillings for the commune .-- ("Notes on a Journey through July, August and September, 1814," by Morris Birkbeck, p.23.) Near Cosne (Orleanais), an estate of 1,000 acres of tillable land and 500 acres of woods is rented for nine years, for about 9,000 francs a year, together with the taxes, about 1,600 francs more .-- (Ibid., p.91.) "Visited the Brie.

Well cultivated on the old system of wheat, oats and fallow.

Average rent 16 francs the acre with taxes, which are about one-fifth of the rent."-- Roederer, III., 474 (on the senatorerie of Caen, Dec..