"It was necessary to decide absolutely whether a certain water-bird was fat or lean. Madame Victoire consulted a bishop. . . . He replied that， in a doubt of this kind， after having the bird cooked it would be necessary to puncture it on a very cold silver dish and， if the juice coagulated in one-quarter of an hour， the bird might be considered fat. Madame Victoire immediately put it to test； the juice did not coagulate. The princess was highly delighted， as she was very fond of this species of game. Fasting (on religious grounds)， to which Madame Victoire was addicted， put her to inconvenience； accordingly she awaited the midnight stroke of Holy Saturday impatiently. A dish of chicken and rice and other succulent dishes were then at once served up."("Journal de Dumont d'Urville，" commanding the vessel on which Charles X. left France in 1830. Quoted by Vaulabelle， History of the Restoration， VIII. p.465).
"The king and the Duc d'Angoulême questioned me on my various campaigns， but especially on my voyage around the world in the 'Astrolabe.' My narrative seemed to interest them very much， their interruptions consisting of questions of remarkable naiveté， showing that they possessed no notions whatever， even the most superficial， on the sciences or on voyages， being as ignorant on these points as any of the old rentiers of the Marais.
-------------------------------------------------------------------------Note 5.
On the rate of direct taxation.
The following figures are extracted from the proces-verbaux of the provincial assemblies (1778-1787)______________________________________________________________________Access- Total en Taille. iores de Capitation Impot des multiples la taille. taillable. routes. de la taille.
__________________________________________________________________________Ile-de-France，4，296，040 2，207，826 2，689，287 519，989 2，23Lyonnais， 1，356，954903，653898，089 315，869 2，61Géneralité de Rouen， 2，671，939 1，595，051 1，715，592 598，258[1] 2，46Généralité de Caen， 1，939，665 1，212，429 1，187，823 659，034 2，56Berry， 821，921448，431464，955 236，900 2，50Poitou， 2，309，681 1，113，766 1，403，402 520，000 2，30Soissonnats， 1，062，392911，883734，899 462，883 2，94Orléanais，2，353，892 1，256，125 1，485，720 586，385 2，34Champagne，1，783，850 1，459，780 1，377，371 807，280 3，00Généralité d'Alencon， 1，742，655 1，120，041 1，067，849 435，637 2，47Auvergne 1，999，040 1，399，678 1，753，026 310，468 2，70Généralité d'Auch，1，440，533931，261797，268 316，909[2] 2，35Haute-Guyenne，2，531，314 1，267，619 1，268，855 308，993[3] 2，47_______________________________________________________________________The principal of the taille being one， the figures in the last column represent， for each province， the total of the four taxes in relation to the taille. The average of all these is 2.53. The accessories of the taille， the poll-tax and the tax for roads， are fixed for each assessable party， pro rata to his taille. Multiply the sum representing the portion of the taille deducted from a net income by 2.53， to know the sum of the four taxes put together and deducted from this income.
This part varies from province to province， from parish to parish， and even from individual to individual. Nevertheless we may estimate that the taille， on the average， especially when bearing on a small peasant proprietor， without protector or influence， abstracts one-sixth of his net income， say 16 fr. 66 c. on 100 francs. For example， according to the declarations of the provincial assemblies， in Champagne， it deducts 3 sous and 2/3 of a denier per livre， or 15 fr.
28 c. on 100 francs； in the Ile-de-France， 35 livres 14 sous on 240livres， or 14 fr. 87 c. on 100； in Auvergne， 4 sous per livre of the net income， that is to say， 20 %. Finally， in the generalship of Auch， the provincial assembly estimates that the taille and accessories absorb three-tenths of the net revenue， by which it is evident that， taking the amounts of the provincial budget， the taille alone absorbs eighteen fr. ten c. on 100 francs of revenue.
Thus stated， if the taille as principal absorbs one-sixth of the net income of the subject of the taille， that is to say， 16 fr. 66 c.
on 100， the total of the four taxes above mentioned， takes 16 fr. 66c. X 2，53 = 42 fr. 15 c. on 100 fr. income. To which must be added 11fr. for the two vingtièmes and 4 sous per livre added to the first vingtième， total 53 fr. 15 c. direct tax on 100 livres income subject to the taille.
The dime， tithe， being estimated at a seventh of the net income， abstracts in addition 14 ft. 28 c. The feudal dues being valued at the same sum also take off 14 fr. 28 c.， total 28 fr. 56 c.
Sum total of deductions of the direct royal tax， of the ecclesiastic tithes， and of feudal dues， 81 fr. 71c. on 100 fr.
income. There remain to the tax. payer 18 fr. 29 C.
_____________________________________________________________________Notes：
[1] This amount is not given by the provincial assembly； to fill up this blank I have taken the tenth of the taille， of the accessories and of the assessable poll-tax， this being the mode followed by the provincial assembly of Lyonnais. By the declaration of June 2， 1717， the tax on roads may be carried to one-sixth of the three preceding taxes it is commonly one-tenth or， in relation to the principal of the taille， one-quarter.
[2] - Same remark. -
[3] The provincial assembly carries this amount to one-eleventh of the taille and accessories combined.
