50 for five openings.

The first of these rates is applied to all communes of less than 5000 souls.
We see that the poor man, especially the poor peasant, is considered; the tax on him is progressive in an inverse sense.] [Footnote 4211: De Foville, "La France Economique" (1887), p.59: "Our 14,500 charity bureaux gave assistance in 1883 to 1,405,500 persons;....
as, in reality, the population of the communes aided (by them) is only 22,000,000, the proportion of the registered poor amounts to over six per cent."] [Footnote 4212: Paul Leroy-Beaulieu, "Essai sur la repartition des richesses," p.174, et seq .-- In 1851, the number of land-owners in France was estimated at 7,800,000.

Out of these, three millions were relieved of the land tax, as indigent, and their quotas were considered as irrecoverable.] [Footnote 4213: Paul Leroy-Beaulieu, "Traite de la science des finances," p.721.] [Footnote 4214: De Foville, p.419.

(In 1889.)] [Footnote 4215: Cf ante, on the characteristics of indirect taxation.] [Footnote 4216: Here it is the estimated rent, which stands to the real rent as four to five; an estimated rent of 400 francs indicates a real rent of 500 francs.] [Footnote 4217: De Foville, p.57.] [Footnote 4218: Paul Leroy-Beaulieu," Essai sur la repartition de richesses," p.

174.] [Footnote 4219: Ibid., p.209: In 1878, in Paris, 74,000 houses with 1,022,539 rentals, 337,587 being for trade and commerce, and 684,952 for dwelling purposes.