From 1789 to 1791 the shift from provincial estates to departments in Burgundy took place in a peaceful manner, despite rising tensions between the old and new administrations. Nevertheless these people shared a common interest in the public good and for its continual improvement. In addition, vigorous debates between members of the estates and the policies they administered during the last decade of the Ancien Regime allowed for an efficient institutional transition in 1790. The key factors in this successful process were their ability to implement a whole new system of taxation and in measuring the provincial indebtment.