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The article focuses on the study concerning the financing of transport infrastructure in the French monarchy during the eighteenth century. It states that the financing issue includes a deep quandary, wherein all the people need to pay the income tax, even those who do not necessarily use the roads. It notes that the eighteenth century is described with such progressive change that sweeps away the existing feudalism vestiges and with the emersion of a capitalist financing system that gave rise to the development and improvement of infrastructures. It cites that the toll reform led by the monarchy during the eighteenth century was established because of the alterations caused by the French revolution in 1790.