[50] "Procès-verbeaux de l'ass. prov. d'Alsace" (1787)， p. 116；" -of Champagne，" 192. (According to a declaration of June 2， 1787， the tax substituted for the corvée may be extended to one-sixth of the taille， with accessory taxes and the poll-tax combined). "De la généralité d'Alen？con，" 179； " - du Berry，" I. 218.
[51] Archives nationales， G， 322 (Memorandum on the excise dues of Compiègne and its neighborhood， 1786)[52] "Procès-verbaux de l'ass. prov. de l'Ile-de-France，" p. 104.
[53] "Procès-verbaux de l'ass. prov. de Berry， I. 85， II. 91. " -de l'Orléanais， p. 225." "Arbitrariness， injustice， inequality， are inseparable from the taille when any change of collector takes place."[54] "Archives Nationales，" H. 615. Letter of M. de Lagourda， a noble from Bretagne， to M. Necker， dated December 4， 1780： " You are always taxing the useful and necessary people who decrease in numbers all the time： these are the workers of the land. The countryside has become deserted and no one will any longer plow the land. I testify to God and to you， Sir， that we have lost more than a third of our budding wheat of the last harvest because we did not have the necessary man-power do to the work."[55] Ibid. 1149. (letter of M. de Reverseau， March 16， 1781)； H， 200 (letter of M. Amelot， Nov. 2， 1784).
[56] "Procès-verbaux de l'ass. prov. de la généralite de Rouen，"p.91.
[57] Hippeau， VI. 22 (1788).
[58] D'Argenson. VI. 37.
[59] Archives nationales， H. 200 (Memoir of M. Amelot， 1785).
[60] Procès-verbaux de l'ass. prov. d'Auvergne，" 253.
[61] Boivin-Champeaux， "Doléances de la parvisse de Tilleul-Lambert" (Eure). "Numbers of privileged characters， Messieurs of the elections， Messieurs the post-masters， Messieurs the presidents and other attachés of the salt-warehouse， every individual possessing extensive property pays but a third or a half of the taxes they ought to pay."[62] De Tocqueville， 385. - "Procès-verbaux de l'ass. prov. de Lyonnais，" p. 56[63] Archives nationales， H， 1422. (Letters of M. d'Aine， intendant， also of the receiver for the election of Tulle， February 23， 1783).
[64] De Tocqueville， 64， 363.
[65] Archives nationales， H， 612， 614. (Letters of M. de la Bove， September 11， and Dec. 2， 1774； June 28， 1777).
[66] Mercier， II. 62.
[67] "Grievances" of the parish of Aubervilliers.
[68] Archives nationales， G， 300； G， 322 ("Mémoires" on the excise duties).
[69] "Procès-verbaux de l'ass. prov. des Trois-Evêchés p. 442.
[70] Archives nationales， H， 1422 (Letter of the intendant of Moulins， April 1779).
[71] Archives nationales， H. 1312 (Letters of M. D'Antheman procureur-général of the excise court (May 19， 1783)， and of the Archbishop of Aix (June 15， 1783).) - Provence produced wheat only sufficient for seven and a half months' consumption.
[72] Abbreviation for the "cahier des doléances"， in English 'register of grieviances'， brought with them by the representatives of the people to the great gathering in Paris of the "States-Généraux" in 1789. (SR.)[73] The feudal dues may be estimated at a seventh of the net income and the dime also at a seventh. These are the figures given by the ass. prov. of Haute-Guyenne (Procès-verbaux， p. 47). - Isolated instances， in other provinces， indicate similar results. The dime ranges from a tenth to the thirteenth of the gross product， and commonly the tenth. I regard the average as about the fourteenth， and as one-half of the gross product must he deducted for expenses of cultivation， it amounts to one-seventh. Letrosne says a fifth and even a quarter.
[74] Boivin-Champeaux， 72.
[75] Grievances of the community of Culmon (Election de Langres.)[76] Boivin-Champeaux， 34， 36， 41， 48. - Périn ("Doléances des paroisses rurales de l'Artuis，" 301， 308). - Archives nationales， procès-verbaux and cahiers of the States-Géneraux， vol. XVII. P. 12(Letter of the inhabitants of Dracy-le Viteux).
[77] Motte： a mound indicative of Seigniorial dominion； quevaise；the right of forcing a resident to remain on his property under penalty of forfeiture； domaine congéable； property held subject to capricious ejection. (TR)[78] Prud'homme， "Résumé des cahiers，" III. passim， and especially from 317 to 340.