These two latter categories are occupied by the really opulent class .-- According to the latest statistics, instead of 684,952 dwelling rentals there are 806,187, of which 727,419 are wholly or partly free of the personal tax.

("Situation au 1ere Janvier, 1888," report by M.Lamouroux, conseiller-municipal.)] [Footnote 4220: The following appropriations for 1889 are printed on my tax-bill: "To the State, 51%.; to the Department, 21%; to the commune, 25%." On business permits: "To the State, 64%.; to the Department, 12%; to the commune, 20%.

The surplus of taxes is appropriated to the benevolent fund and for remission of taxes."] [Footnote 4221: Paul Leroy-Beaulieu, "Traite de la science des finances," I., pp.

367-368: "In communes under 5000 inhabitants the principal of the tax on doors and windows is, for houses with one opening, 0 fr.

30 per annum; for those with four openings, 1 fr.