 The average ordinary revenue of the republic at this time amounted to between 28 and 35 million guilders . However , since the outbreak of the war in 1793 the expenditure had been running at between 40 and 55 millions . For the year 1800 the republic had to find 78 million guilders for its expenditures . In other words , the new Agent of Finance , Gogel , was faced with a financial emergency . He needed to generate about 50 million guilders annually in ordinary revenue on a permanent basis urgently . Besides , as the Dutch tax system was heavily skewed toward highly regressive indirect taxes , which inordinately burdened the impoverished population , he wanted to change this to a system that depended more on direct ( income and wealth ) taxes . Finally , he wanted to do away with the provincial differentiation in the taxation , and construct a nationally standardized system . When he put these reform proposals to the Representative Assembly on September 30 , 1799 , they met with massive resistance . This led to so much delay in its acceptance that by the time it was to be implemented ( in 1801 ) the re @-@ federalisation of the state by the new Staatsbewind regime was already underway . Eventually , Gogel 's reforms were only implemented under the successor state of the Kingdom of Holland . 
