77 real-estate tax, he pays only 4 fr.

01 for his three other direct taxes .-- These figures, 6 to 7 francs, can nowadays be arrived at through direct observation .-- To omit nothing, the assessment in kind, renewed in principle after 1802 on all parish and departmental roads, should be added; this tax, demanded by rural interests, laid by local authorities, adapted to the accommodation of the taxpayer, and at once accepted by the inhabitants, has nothing in common with the former covee, save in appearance; in fact, it is as easy as the corvee was burdensome.
(Stourm, I., 122.)] [Footnote 3233: They thus pay between 2 and 6% in taxes, a very low taxation if we compare with the contemporary industrial consumer welfare society, where, in Scandinavia, the average worker pay more than 50% of his income in direct and indirect taxes.

(SR.)] [Footnote 3234: Charles Nicolas, "Les Budgets de la France depuis le commencement du XIXe Siecle," and de Foville, "La France economique," p.

365, 373 .-- Returns of licenses in 1816, 40 millions; in 1820, 22 millions; in 1860, 80 millions; in 1887, 171 millions.] [Footnote 3235: The mutation tax is that levied in France on all property transmitted by inheritance.

or which changes hands through formal sale (other than in ordinary business transactions), as in the case of transfers of real-estate, effected through purchase or sale.
Timbre designates stamp duties imposed on the various kinds of legal documents.-Tr.] [Footnote 3236: Ibid.