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 30 September 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.