P 29, on the assets and
liabilities of communes.]

[Footnote 4232: Schmidt, I., 144. (Two billions September 27, 1793;
one billion four hundred millions June 19, 1794.)--Decree of August 24,
September 13, 1793, on the conversion of title-deeds and the formation
of the Grand Ledger.--Decrees of July 31, August 30 and September 5,
on calling in the assignats a face royale.--Decrees of August 1 and
September 5, 1793, on the refusal to accept assignats at par.]

[Footnote 4233: Archives Nationales, F.7, 4421. (Documents on the
revolutionary taxes organized at Troyes, Brumaire 11, year II.) Three
hundred and seventy-three persons are taxed, especially manufacturers,
merchants and land-owners; the minimum of the tax is one hundred francs,
the maximum fifty thousand francs, the total being one million seven
hundred and sixty-two thousand seven hundred francs. Seventy-six
petitions attached to the papers show exactly the situation of things in
relation to trade, manufactures and property, the state of fortunes and
credit of the upper and lower bourgeois class.]

[Footnote 4234: Mallet-Dupan, "Memoires," II., 17. "I have seen the
thirty-second list of emigres at Marseilles, merely of those whose
possessions have been confiscated and sold; there are twelve thousand
of them, and the lists were not finished."--Reports of prefets. (Var by
Fanchet, year IX.) "The emigration of 1793 throws upon Leghorn and
the whole Italian coast a very large number of Marseilles and Toulon
traders. These men, generally industrious, have established (there) more
than one hundred and sixty soap factories and opened a market for the
oil of this region. This event may be likened to the Revocation of the
Edict of Nantes."--Cf. the reports on the departments of the Rhone,
Aude, Lot and Garonne, Lower Pyrenees, Orme, etc.]

[Footnote 4235: Archives des Affaires Etrangeres, vol. 332. (Letter of
Desgranges, Bordeaux, Brumaire 12, year II.) "Nobody here talks about
trade any more than if it had never existed."]

[Footnote 4236: Dr. Jain, "Choix de documents et lettres privees
trouvees dans des papiers de famille," p.144. (Letter of Gedeon
Jain, banker at Paris, November 18, 1793.) "Business carried on with
difficulty and at a great risk occasion frequent and serious losses,
credit and resources being almost nothing."]

[Footnote 4237: Archives Nationales, F.7, 2475. (Letters of Thullier,
procureur-syndic of the Paris department, September 7 and 10,
179