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The direct taxes of France amount to 353,136,909. These taxes are, on the land, which alone amounts to 244,873,409 frs., on the person and on furniture, on houses and windows, and on patents for the exercise of trade. The indirect taxes are estimated at
171,000,000 Registry, stamps, &c. at
160,910,000 The post brings in a revenue of 34,290,000 frs. : the lottery 8,000,000. The total amount from different resources 1,116,323,058.
According to a calculation given in the Journal Statistique, the proportion which certain of these taxes bear to the population of France, taking her population at 33 millions,* and the superficies of her territory at 53,000,000 hectares, i. e. nearly 27,000 square leagues, (French) would be;
Sams included By inhab. By square Nature of Tax. in the budget
Total 635,394,654 19 26 23,533 14 * It was in 1833_about 32,500,000— as I have said.
Average per department, 7,383,310 frs., and 1,222 inhabitants to 22 square leagues.
As all the subjects I have thus hastily touched upon are subjects to which I shall subsequently return, I only add here one or two words on the state of education.
There are in France 45,119 schools of primary instruction,* and the government now pays for instruction 8,000,000 frs. Whereas, it paid before the revolution of July only 800,000 frs.
The following are the principal provisions of the celebrated law of 28th June, 1833.
Every commune, by itself, or by uniting itself with others, must have one school of primary instruction.
All communes which have more than 6,000 inhabitants must support a higher school for superior instruction, as well as a school of primary instruction.
All the poor incapable of paying for their education, shall be educated at schools of primary instruc.. tion, gratis ; and a certain number selected after an examination shall be educated gratis at the schools of superior instruction.
There are also private schools, of course, but of these I say nothing. No man, however can be a schoolmaster without a " brevet” of capacity obtained after an examination conducted according to the kind of school over which he is to preside.
Primary, or elementary instruction, consists in reading, writing, arithmetic, and the system as established by law of weights and measures.
Superior instruction comprises, in addition to these acquirements, the elements of geometry and its application ; the elements of chemistry and natural history, as applied to the ordinary habits and pursuits of life; the elements of history and geography, and more especially the history and geogra. phy of France.
The communal schools are governed by a committee, consisting of the mayor, the “curé," and the chief inhabitants of each commune as appointed by the committee of arrondissement.'
ARRONDISSEMENT. In each arrondissement there is a committee appointed especially to watch over primary instruction.
The mayor of the “ chef-lieu," the “juge de paix,” the “ curé," a minister of each religion recognized by law within the boundaries of the 'arrondissement,' a schoolmaster or professor named by the minister of instruction, three inhabitants of the council of 'arrondissement,'any members of the council general of the département' who reside within the arrondissement,' shall form this committee.
The préfet presides at all the committees of the département;' the sous-préfet, at the committees of the ó arrondissement.'
Part of the duty of the committees of “arron
dissement is to report annually to the minister of instruction the state of the different schools of their “arrondissement, and to suggest any improvement.
Every department must have one normal school,' (school for the instruction of schoolmasters,) either by itself, or by uniting with another department.
SALARIES OF SCHOOLMASTERS.
A residence, and 400 frs. yearly for masters to a superior primary school.
A residence, and 200 frs. yearly for masters to a primary school.
FUNDS FOR SUPPORTING.
The government, by gifts and by contributions.
In 1823, out of the number of communes, viz, 38,149
there were furnished with schools In 1829