Following the death of Bérenger Saunière in 1917, Marie Dénarnaud would have had to pay substantial taxes on the Villa Bethanie and the Tour Magdala in Rennes-le-Château. Bérenger Saunière had unsuccessfully tried to sell the estate and planned to move to Lourdes.

Living in abject poverty, Marie Dénarnaud had no choice but to borrow money to pay tax bills on her estate (called ‘mortgages’ in France).

There are two property taxes in France. The French Residence Tax (taxe d'habitation) and the Property Ownership Tax, or Land Tax (taxe foncière).

The details of Marie Dénarnaud's debts when they were finally settled by Noël Corbu in 1946 were published by Claire Corbu and Antoine Captier in their book L'Héritage de l'Abbé Saunière in 1985 – 30 years ago. Their book gave the names of the people she borrowed money from and how much money she owed.

Corbu & Captier's book also contains a letter from an impatient taxman to Marie Dénarnaud dated 30 April 1925.

Below, letter from Maître Pierre Girard, Notary from Espéraza dated 24 August 1946, outlining Marie Dénarnaud's debts of over 31,000 Frs – from Corbu & Captier's book L'Héritage de l'Abbé Saunière: