During the Bourbon Restoration in France (1814-1830), the right to vote required in part that a person paid at least 300 francs in direct taxes to the government. The four most common taxes (the quatre vieilles) were levied on real estate (both land and buildings); the doors and windows in taxpayer homes; the rental values of homes; and the businesses of artisans and merchants. (Foreign investments were either exempt from taxation or taxed lightly.) Although relatively few people paid the tax on real estate, it was the main means of voter qualification and accounted for over two-thirds of government receipts during this period, suggesting that during the Bourbon Restoration ______.
a) More people were involved in real estate transactions
b) The government was heavily reliant on taxes from real estate
c) Foreign investments were highly encouraged
d) The tax system was unfair to artisans and merchants
