In no case must "the calculation of presumable expenditure exceed the amount of presumable income." In no case must "the commune demand or obtain an extra tax for its ordinary expenses." Exact accounts and rigid economy, such are everywhere indispensable, as well as preliminary reforms, when a badly kept house has to be transformed into one which is kept in good order.

The First Consul has at heart these two reforms and he adheres to them.

Above all there must be no more indebtedness; now, more than one-half of the communes are in debt.

"Under penalty of dismissal, the prefect is to visit the communes at least twice a year, and the sub-prefect four times a year.[4133] A reward must be given to mayors who free their commune of debt in two years, and the government will appoint a special commissioner to take charge of the administration of a commune which, after a delay of five years, shall not be liberated.

The fifty mayors who, each year, shall have most contributed to unencumber their commune and assure that is has resources available, shall be summoned to Paris at the expense of the State, and presented in solemn session to the three consults.