towns 
by aammaliciuty paid at the entrance of these towns, on. 
every commune are authorised to apply relief... : 
Wa i ghoat France, and in 
especially in Paris, isa very expensive arti- 
though, as we have already seen, it is by no 
means scarce, is seldom used, a prejudice existing 
against it: where turf or peat is found, it is used. The 
common in general consume but little meat ; 
i 
wine, even where it is and abundant. Their 
selves, are coarse, but are better especial- 
ly with linen, than the peasantry of England. To a 
person who has been accustomed to see nearly the same 
mode of dress in all parts of England, even the most 
remote, it seems singular to observe in France-such a 
diversity of fashions: so little is the intercourse even 
and the adjacent provinces, that, in 
dress are seen which have not pre- 
the former probably for, nearly a century. 
cottages of the peasantry are in general small; but 
in many parts of France by no means destitute of con- 
or 
i 
‘ 
E 
‘3 
& 
5 
venience or taste. In ty oy sien, - 
Vignerons inhabit cottages out sides o' 
chalk hills. 
and 112 bishops in France, besides 
number of parishes at that time was 
There were 800 convents of monks, 281 nun- 
has been variously esti- 
of course varied ; but the general opinion 
of 
su ported 
for the ministers of the reformed church, either of the 
adopted, 
archbishops and 51 bishops in France proper; 
As the constitution of France is yet unfixed, or, at 
least, is liable to alteration, we shall not pretend to give 
Sete.) pen ee be semngnenete Se iwnde 
ternal government of the country will probably be pers 
FRANCE. 
The number of religious of 
733 
mitted to remain, they may be shortly mentioned; 
premising, that there are ten ministers and one secre- 
tary of state, viz. a minister for the department of the 
administration of justice, called the Great Judge; a 
minister for the foreign department—for the home de- 
ent—for the financial administration of the king- 
om—a chancellor of the exchequer—a-war minister 
—for the administration of the war department—for 
the administration of naval and colonial affairs—for 
the’ general police of the kingdom—and for the reli- 
gious institutions of the country. ‘There is an inferior 
court of justice in every district, and a justicé of the 
peace in every canton, There are a number of courts 
of appeal, and two supreme tribunals, Each’ depart- 
ment is acininibeaabl ty a prefect, and as many sub- 
prefects as it contains districts. The details of the ad« 
ministration descend from the subprefects to the mayors, 
who are not chosen by the people, but by the govern- 
ment. 
The taxes paid before the Revolution may be classed 
under the five heads of direct taxes, monopolies, du- 
ties of excise, custom and transit duties, and stamps. 
The produce of the direct taxes amounted to about 
one-third of the whole revenue. One of these, the ca« 
pitation tax, which fell very lightly on the’ nobility, 
and not at all on the clergy, yielded about one-fifth of 
this sum. The other direct taxes were the vingtiemes, 
which nearly resembled the English land-tax—and the 
taille, another species of land-tax, so unequally levied, 
that it fell almost exclusively on the poorer proprietors. 
The monopolies were that of salt, which, under the 
name of gabelle, was levied by government on about 
two-thirds of the kingdom ; that of snuff, and that of 
brandy and other spirits, which was levied only in 
certain provinces. The excise comprehended taxes on 
leather, on the manufacture of starch, and of cards, on 
iron, oil, &c. besides other contributions. “The transit 
duties included not only the customs payable on the 
export and import of merchandise at the sea ports; but 
also those which were levied at the gates of the towns, 
and a variety of tolls of different kinds. The stamp 
oe were levied on almost all kinds + be nee and 
all changes of property. Un e old mo- 
narchy, according to Neckar, the expences of collection 
amounted to 10 per cent. on all the taxes paid by the 
people. At this period, the farmers-general, the ge- 
neral and particular receivers, and all the subalterns in 
the service of the treasury, advanced sums to the’ go- 
vernment as securities for the faithful discharge of their 
trust. For these securities they were paid an interest 
of 5 per cent. and in some cases of 7. 
» The following were the taxes on land under the old 
government, according to Mr Young. 
~ Paxes om Latid French Money. | English Money. 
Vingtiemes . . . | 55,565,264 | £2,430,980 
Taille. ... .» « «| 81,000,000}... 3,543,750 
‘Local impositions ... 1,800,000 78,750 
Capitation ... . «| 22,000,000 962,500 
Decimes . . « « «| 10,600,090 463,750 4 
Sundries} 0: {e sys cena 60,000 | - 26,250 
171,565,264 | £7,505,980 
