I meant the individual income. The article by Duncker is exactly about the relation between the two reparation sums: Prussia (ca. 5 Mio. inhabitants after the peace of Tilsit) had to pay in total ca. 1 billion (= 1 Milliarde) francs war reparation (inkl. other taxes / sums) to France in the years after 1807. France (I guess 30-40 Mio. inhabitants??, the economy much more developped than in 1807) had to pay 5 billion francs to Germany after the war of 1870/71.
You would certainly be correct. The war reparations France imposed on Prussia would have been far more severe than those inflicted upon France in 1871. France's population was 35 million in 1871 and was well into the transformation to a modern economy (ie with real industry etc). The Prussian economy in 1807 on the other hand was mostly agrarian and subsistence. Per capita: Prussia 1807: 182 Francs per head. France 1871: 143 Francs per head. To take this even farther, if we assume a 1% real growth rate per annum from 1807 to 1871 the French number drops to 76 francs per head (real 1807 currency), the Prussian jumps to 344 francs per head (real 1871 currency) (NPV method). Therefore the amounts the Prussians had to pay was nearly 2.4 times as severe.