"The example was found to be excellent; the address was published in the Moniteur, and sent to all the prefects....

The councils were obliged to meet, which generously disposed of other people's children, and very worthy persons, myself first of all, thought that they might join in this shameful purpose, to such an extent had imperial fanaticism fascinated them and perverted consciences!"] [Footnote 4145: Archives nationales (state of accounts of the prefects and reports of the general police commissioners, F7, 5014 and following records .-- Reports of senators on their senatoreries, AF, IV., 1051, and following records) .-- These papers disclose at different dates the state of minds and of things in the provinces.

Of all these reports, that of Roederer on the senatorerie of Caen is the most instructive, and gives the most details on the three departments composing it.

(Printed in his "aeuvres completes," vol.III.)] [Footnote 4146: The reader will find in the Archives nationales, the fullest and most precise information concerning local administration and the sentiments of the different classes of society, in the correspondence of the prefects of the first Restoration, of the hundred days, and of the second Restoration from 1814 to 1823 (Cf.
especially those of Haute-Garonne, the Rhine, Cote d'Or, Ain, Loiret, Indre-et-Loire, Indre, Loire-Inferieure and Aisne.) The letters of several prefects, M.de Chabroe, M.de Tocqueville, M.de Remusat, M.de Barante, are often worth publishing; occasionally, the minister of the interior has noted with a pencil in the margin, "To be shown to the King."] [Footnote 4147: M.de Villele, ibid., I., 248.] [Footnote 4148: Rocquam, "l'Etat de la France au 18 Brumaire," reports of the councilors of state sent on missions, p.40.] [Footnote 4149: De Feville, "La France economique," 248 and 249.] [Footnote 4150: Pelet de la Lozere, "Opinions de Napoleon au conseil d'Etat," P.277 (Session of March 15, 1806) .-- Decree of March 16, 1806, and of September 15, 1807.] [Footnote 4151: Ibid., 276.

"To those who objected that a tax could only be made according to law, Napoleon replied that it was not a tax, since there were no other taxes than those which the law established, and that this one (the extra assessment of a quarter of the produce of timber) was established by decree.