25, 1808 (on liquors), May 19, 1802, March 6, 1804, April 24, 1806, Dec..

29, 1810 (on tobacco).] [Footnote 3241: Letrosne, "De l'administration des finances et de la reforme de l'impot" (1779) pp.148, 162 .-- Laboulaye, "De l'administration francaise sous Louis XVI." (Revue des cours litteraires, 1864-1865, p.677).

"I believe that, under Louis XIII., they took at least five and, under Louis XIV, four to get two."] [Footnote 3242: Paul Leroy-Bealieu, "Traite de la science des finances," I., 261.

(In 1875, these costs amount to 5.20 %.)--De Foville, ibid.
(Cost of customs and salt-tax, in 1828, 16.2 %; in 1876, 10.2 % .-- Cost of indirect taxation, in 1828, 14.90 %; in 1876, 3.7 %.)--De Calonne, "Collection des memoires presentes a l'assemblee des notables," 1787, p.63.] [Footnote 3243: See "The Ancient Regime," P.23, 370.--"The Revolution," I., 10, 16, 17.

(Ed.Laff.