[11] Archives nationales， procès-verbaux and registers of the States-General， V. 59， p. 6. Memorandum to M. Necker from M. d'Orgeux， honorary councilor to the Parliament of Bourgogne， 25 Oct. 1788..
[12] Ibid. H， 1418. A letter of the intendant of Limoges， Feb. 26， 1784.
[13] Turgot， II. 259.
[14] Archives nationales， H， 426 (remonstrances of the Parliament of Brittany， Feb. 1783).
[15] Mercier； XI. 59； X. 262.
[16] Archives nationales， H， 1422， a letter by M d'Aine， intendant of Limoges (February 17， 1782) one by the intendant of Moulins (April， 1779)； the trial of the community of Mollon (Bordelais)， and the tables of its collectors.
[17] "Procès-verbaux de l'ass. prov. d'Auvergne，" p. 266.
[18] Albert Babeau， "Histoire de Troyes，" I. 72[19] " Procés-verbaux de l'ass. prov. de Berry" (1778)， I. pp.72， 80.
[20] De Tocqueville， 187.
[21] Archives nationales， H， 1417. (A letter of M. de Cypièrre， intendant at Orleans， April 17， 1765).
[22] "Traité de Population，" 2d part， p.26.
[23] Archives nationales， H， 1417. (A letter of M. de Cypièrre， intendant at Orleans， April 17， 1765).
[24] Ibid. H， 1418. (Letter of May 28， 1784).
[25] Ibid. (Letter of the intendant of Tours， June 15， 1765.)[26] Archives Nationales， H， 1417. A report by Raudon， receiver of tailles in the election of Laon， January， 1764.
[27] "Procèx-verbaux de l'ass. prov. de Berry" (1778)， I. p.72.
[28] Champfort， 93.
[29] "Procèx-verbaux de l'ass. prov. de Berry，" I. 77.
[30] Arthur Young， II. 205.
[31] "Procès-verbaux of the ass. prov. of the generalship of Rouen"(1787)， p.271.
[32] Letrosne (1779). "De l'administration provinciale et de Ia reforme de l'imp？t，" pp. 39 to 262 and 138. - Archives nationales， H.
138 (1782). Cahier de Bugey， "Salt costs a person living in the countryside purchasing it from the retailers from 15 to 17 sous a pound， according to the way of measuring it.
[33] Floquet， VI. 367 (May 10， 1760).
[34] Boivin-Champeaux， p.44. (Cahiers of Bray and of Gamaches).
[35] Arthur Young， II. 175-178.
[36] Archives nationales， G， 300； G， 319. (Registers and instructions of various local directors of the Excise to their successors).
[37] Letrosne， ibid. 523.
[38] Octroi： a toll or tax levied at the gates of a city on articles brought in. (SR.)[39] Archives Nationales， H， 426 (Papers of the Parliament of Brittany， February， 1783).
[40] "Procès-verbaux de l'ass. prov. de Soissonnais" (1787)， p.45.
- Archives nationales， H， 1515 (Remonstrances of the Parliament of Metz， 1768). The class of indigents form more than twelve-thirteenths of the whole number of villages of laborers and generally those of the wine-growers." Ibid. G， 319 (Tableau des directions of Chateaudon and Issoudun)，[41] Albert Babeau， I. 89. p. 21.
[42] "Mémoires，" presented to the Assembly of Notables， by M. de Calonne (1787)， p.67.
[43] Here we are at the root of the reason why democratically elected politicians and their administrative staffs are today taxed even though such taxation is only a paper-exercise adding costs to the cost of government administration. (SR.)[44] Gautier de Bianzat， "Doléances，" 193， 225. "Procès-verbaux de l'ass. prov. de Poitou" (1787)， p.99.
[45] Gautier de Bianzat， ibid..
[46] Archives nationales， the procès-verbaux and cahiers of the States-General， V. 59. P. 6. (Letter of M. Orgeux to M. Necker)， V.
27. p. 560-573. (Cahiers of the Third-Estate of Arnay-le-Duc)[47] In these figures the rise of the money standard has been kept in mind， the silver "marc，" worth 59 francs in 1965， being worth 49francs during the last half of the eighteenth century.
[48] "Procès-verbaux de l'ass. prov. de Ile-de-France，" 132， 158；de l'Orléanais， 96， 387.
[49] "Mémoire，" presented to the Assembly of Notables (1787)， p. 1.
- See note 2 at the end of the volume， on the estate of Blet.