<P> The French taxation system had collapsed in the 1780s . In the 1790s the government seized and sold church lands and lands of exiles aristocrats . Napoleon instituted a modern, efficient tax system that guaranteed a steady flow of revenues and made long - term financing possible . </P> <P> Napoleon kept the system of conscription that had been created in the 1790s, so that every young man served in the army, which could be rapidly expanded even as it was based on a core of careerists and talented officers . Before the Revolution the aristocracy formed the officer corps . Now promotion was by merit and achievement--every private carried a marshal's baton, it was said . </P> <P> The modern era of French education began in the 1790s . The Revolution in the 1790s abolished the traditional universities . Napoleon sought to replace them with new institutions, the École Polytechnique, focused on technology . The elementary schools received little attention . </P> <P> Of permanent importance was the Napoleonic Code created by eminent jurists under Napoleon's supervision . Praised for its Gallic clarity, it spread rapidly throughout Europe and the world in general, and marked the end of feudalism and the liberation of serfs where it took effect . The Code recognized the principles of civil liberty, equality before the law, and the secular character of the state . It discarded the old right of primogeniture (where only the eldest son inherited) and required that inheritances be divided equally among all the children . The court system was standardized; all judges were appointed by the national government in Paris . </P>

1. what year did france begin its conquest of vietnam