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The article discusses the fiscal policies instituted by France's Third Republic in the late nineteenth century. Taxation was increased to pay for public programs such as education and transportation. Topics considered include the historiography of taxation and the theories of sociologist Max Weber, state-building and war, French President Adolphe Thiers, nineteenth-century taxation and theories on income tax. A comparison of the tax systems of France, Great Britain, and the U.S. is presented.