Solution:It is true that Elle was the measure of cloth. Napoleon's administrative measures had created a confederation of 39 states from many small principalities. Duties were frequently levied based on the weight or measurement of the goods. This required time-consuming calculation because each region had its system of weights and measures. The Elle, for example, was a measure of cloth that represented a different length in each area. An Elle of textile material purchased in Frankfurt would yield 54.7 cm of fabric, 55.1 cm in Mainz, 65.6 cm in Nuremberg, and 53.5 cm in Freiburg.