Operating as a separate country, Holland was essentially "cash neutral" to the French Empire 1806-1810. French troops on Dutch soil and Dutch troops' campaign expenses were paid by the French Empire. However, these costs occurred because of imperial policy, not by the choice of nor for the benefit of the Dutch.
However, continuing the tradition * of the house of Orange, the Dutch state operated at a significant deficit under Louis Bonaparte. The cumulative Dutch national debt and related debt service attributable to Louis Bonaparte, as well as essentially all Dutch military expenses after consolidation in 1810 (both basic and incremental costs incurred on campaign), became charges to the French Empire in excess of tax receipts from Holland.
Thus quite clearly Holland was, overall, substantially "cash negative" for the Empire.
Comment :
It is perhaps interesting to note that per capita taxation was identical between the French Empire and Holland in 1806-1810, and of course also after consolidation until 1814. The greater per capita income of the Dutch might have argued for a higher tax rate. However, it seems clear that a reduction in income was envisaged, with the Dutch participating equally with the rest of the French Empire in the Continental System.
The following might serve as a very brief summary of the Dutch fiscal position and the Imperial response upon consolidation.
Annual Dutch expenses prior to consolidation in 1810 :
20 million francs army (Dutch national forces, excluding campaign expenses)
12 million francs marine (includes ports and shipyards)
32+ million francs all domestic (ministerial) expenses
80+ million francs interest on the Dutch national debt debt
~5 million francs pensions (est.)
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~150 million francs total expenses
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Tax receipts (based on same per capita as the French Empire) : 60 million francs
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Deficit : ~90 million francs per year
The deficit was being covered by allowing debts to go into arrears, and by new issues of new government debt.
As re-organized upon consolidation in 1810:
Expenses :
army & navy : to be funded from the French Imperial treasury
32+ million francs all domestic (ministerial) expenses
28 million francs interest on the Dutch national debt debt and pensions
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~60 million francs total expenses
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Tax receipts (based on same per capita as France) : 60 million francs
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Deficit : nil
To reduce annual interest costs to the above "affordable", the following methods were employed :
-- the debts attributable to the house of Orange and that of Hesse-Cassel were abrogated;
-- the arrears and then-due payments at the time consolidation were paid by issuance of about 40 million francs in new French Empire medium-term notes;
-- open market operations were employed by the Imperial Treasury to buy Dutch debt (typically trading at 50% of par) and sell equal values of existant Imperial debt issues, typically long-term "rentes" (trading at 80% of par **).
Additionally, at the time time of consolidation, two measures, which should have been previously applied under the "Continental System", were implemented aggressively by teams of French douaniers. The first was the seizure of about 50 million francs of British merchandise. The second was the imposition of 40% and 50% duties on various colonial imports, collecting another 50 million francs. These ~100 million francs were used to re-invigorate the lagging work of coastal fortification of the Dutch coast, and for enforcement of the trade blockade.
Voir:
Memoires d'un ministre du trésor public, par le comte Mollein.
Paris: Guilluamin et cie., 1898.
T.II., pages 511 et suiv.
* Holand - debt servicing cost as a percent of total expenditures 1600-1795
http://www.le.ac.uk/hi/bon/ESFDB/images/Neth/Netg012.gif
** Tableau de cours moyen des rentes 5 p. 100, par trimestre, de 1799 à 1835
http://books.google.com/books?id=MIQfAAAAYAAJ
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