31--Nov.

5, 1789, abolishing the boundary taxes between the provinces and suppressing all the collection offices in the kingdom .-- Decree of 21-30 March 1790, abolishing the salt-tax.
Decree of 1-17 March 1791, abolishing all taxes on liquors, and decree of 19-25 Feb.

1791, abolishing all octroi taxes .-- Decree of 20-27 March 1791, in relation to freedom of growing, manufacturing and selling tobacco; customs-duties on the importation of leaf-tobacco alone are maintained, and give but an insignificant revenue, from 1,500,000 to 1,800,000 francs in the year V.] [Footnote 3240: Gaudin, Duc de Gaete, "Memoires," I., 215-217 .-- The advantages of indirect taxation are well explained by Gaudin.

"The taxpayer pays only when he is willing and has the means.

On the other hand, when the duties imposed by the exchequer are confounded with the price of the article, the taxpayer, in paying his due, thinks only of satisfying a want or of procuring an enjoyment."-- Decrees of March 16 and 27, and May 4, 1806 (on salt), of February 25, 1804, April 24, 1806, Nov.