the origins of contemporary france-1-第110节

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of　the　two　groups：　in　the　Lyonnais　district　those　subject　to　the

taille　pay　898；000　livres；　the　privileged；　190；000；　in　the　Ile…de…

France；　the　former　pay　2；689；000　livres　and　the　latter　232；000；　in　the

generalship　of　Alen？on；　the　former　pay　1；067；000　livres　and　the　latter

122；000；　in　Champagne；　the　former　pay　1；377；000　livres；　and　the　latter

199；000；　in　Haute…Guyenne；　the　former　pay　1；268；000　livres；　and　the

latter　61；000；　in　the　generalship　of　Auch；　the　former　pay　797；000

livres；　the　privileged　21；000；　in　Auvergne　the　former　pay　1；753；000

livres　and　the　latter　86；000；　in　short；　summing　up　the　total　of　ten

provinces；　11；636；000　livres　paid　by　the　poor　group　and　1；450；000

livres　by　the　rich　group；　the　latter　paying　eight　times　less　than　it

ought　to　pay。



With　respect　to　the　vingtièmes；　the　disproportion　is　less；　the

precise　amounts　not　being　attainable；　we　may　nevertheless　assume　that

the　assessment　of　the　privileged　class　is　about　one…half　of　what　it

should　be。　　〃In　1772；〃　says＇49＇　M。　de　Calonne；　〃it　was　admitted　that

the　vingtièmes　were　not　carried　to　their　full　value。　　False

declarations；　counterfeit　leases；　too　favorable　conditions　granted　to

almost　all　the　wealthy　proprietors　gave　rise　to　inequalities　and

countless　errors。　　A　verification　of　4；902　parishes　shows　that　the

product　of　the　two　vingtièmes　amounting　to　54；000；000　should　have

amounted　to　81；000；000。〃　A　seigniorial　domain　which；　according　to　its

own　return　of　income；　should　pay　2；400　livres；　pays　only　1；216。　　The

case　is　much　worse　with　the　princes　of　the　blood；　we　have　seen　that

their　domains　are　exempt　and　pay　only　188；000　livres　instead　of

2；400；000。　　Under　this　system；　which　crushes　the　weak　to　relieve　the

strong；　the　more　capable　one　is　of　contributing；　the　less　one

contributes。　　　…　　The　same　story　characterizes　the　fourth　and　last

direct　taxation；　namely；　the　tax　substituted　for　the　corvée。　　This　tax；

attached；　at　first；　to　the　vingtièmes　and　consequently　extending　to

all　proprietors；　through　an　act　of　the　Council　is　attached　to　the

taille　and；　consequently；　bears　on　those　the　most　burdened＇50＇。　　Now

this　tax　amounts　to　an　extra　of　one…quarter　added　to　the　principal　of

the　taille；　of　which　one　example　may　be　cited；　that　of　Champagne；

where；　on　every　100　livres　income　the　sum　of　six　livres　five　sous

devolves　on　the　taille…payer。　　〃Thus；〃　says　the　provincial　assembly；

〃every　road　used　by　active　commerce；　by　the　multiplied　coursing　of　the

rich；　is　repaired　wholly　by　the　contributions　of　the　poor。〃　　…　　As

these　figures　spread　out　before　the　eye　we　involuntarily　recur　to　the

two　animals　in　the　fable；　the　horse　and　the　mule　traveling　together　on

the　same　road；　the　horse；　by　right；　may　prance　along　as　he　pleases；

hence　his　load　is　gradually　transferred　to　the　mule；　the　beast　of

burden；　which　finally　sinks　beneath　the　extra　load。



Not　only；　in　the　corps　of　tax…payers；　are　the　privileged

disburdened　to　the　detriment　of　the　taxable；　but　again；　in　the　corps

of　the　taxable；　the　rich　are　relieved　to　the　injury　of　the　poor；　to

such　an　extent　that　the　heaviest　portion　of　the　load　finally　falls　on

the　most　indigent　and　most　laborious　class；　on　the　small　proprietor

cultivating　his　own　field；　on　the　simple　artisan　with　nothing　but　his

tools　and　his　hands；　and；　in　general；　on　the　inhabitants　of　villages。

In　the　first　place；　in　the　matter　of　taxes；　a　number　of　the　towns　are

〃abonnées；〃　or　free。　　Compiègne；　for　the　taille　and　its　accessories；

with　1；671　firesides；　pays　only　8；000　francs；　whilst　one　of　the

villages　in　its　neighborhood；　Canly；　with　148　firesides；　pays　4；475

francs＇51＇。　　In　the　poll…tax；　Versailles；　Saint…Germain；　Beauvais；

Etampes；　Pontoise；　Saint…Denis；　Compiegne；　Fontainebleau；　taxed　in　the

aggregate　at　169；000　livres；　are　two…thirds　exempt；　contributing　but

little　more　than　one　franc；　instead　of　three　francs　ten　sous；　per　head

of　the　population；　at　Versailles　it　is　still　less；　since　for　70；000

inhabitants　the　poll…tax　amounts　to　only　51；600　francs＇52＇。　　Besides；

in　any　event；　on　the　apportionment　of　a　tax；　the　bourgeois　of　the　town

is　favored　above　his　rural　neighbors。　　Accordingly；　〃the　inhabitants　of

the　country；　who　depend　on　the　town　and　are　comprehended　in　its

functions；　are　treated　with　a　rigor　of　which　it　would　be　difficult　to

form　an　idea。　　。　　。　　。　　Town　influence　is　constantly　throwing　the　burden

on　those　who　are　trying　to　be　relieved　of　it；　the　richest　of　citizens

paying　less　taille　than　the　most　miserable　of　the　peasant

farmers＇53＇。〃　Hence；　〃the　horror　of　the　taille　depopulates　the　rural

districts；　concentrating　in　the　towns　all　the　talents　and　all　the

capital＇54＇。〃　Outside　of　the　towns　there　is　the　same　differences。　　Each

year；　the　élus　and　their　collectors；　exercising　arbitrary　power；　fix

the　taille　of　the　parish　and　of　each　inhabitant。　　In　these　ignorant　and

partial　hands　the　scales　are　not　held　by　equity　but　by　self…interest；

local　hatreds；　the　desire　for　revenge；　the　necessity　of　favoring　some

friend；　relative；　neighbor；　protector；　or　patron；　some　powerful　or

some　dangerous　person。　　The　intendant　of　Moulins；　on　visiting　his

generalship；　finds　〃people　of　influence　paying　nothing；　while　the　poor

are　over…charged。〃　That　of　Dijon　writes　that　〃the　basis　of

apportionment　is　arbitrary；　to　such　an　extent　that　the　people　of　the

province　must　not　be　allowed　to　suffer　any　longer。〃＇55＇　In　the

generalship　of　Rouen　〃some　parishes　pay　over　four　sous　the　livre　and

others　scarcely　one　sou。〃＇56＇　〃For　three　years　past　that　I　have　lived

in　the　　country；〃　writes　a　lady　of　the　same　district；　〃I　have　remarked

that　most　of　the　wealthy　proprietors　are　the　least　pressed；　they　are

selected　to　make　the　apportionment；　and　the　people　are　always

abused。〃＇57＇　　…　　　〃I　live　on　an　estate　ten　leagues　from　Paris；〃　wrote

d'Argenson；　〃where　it　was　desired　to　assess　the　taille

proportionately；　but　only　injustice　has　been　the　outcome　since　the

seigniors　made　use　of　their　influence　to　relieve　their　own　tenants。〃

＇58＇　　Besides；　in　addition　to　those　who；　through　favor；　diminish　their

taille；　there　are　others　who　buy　themselves　off　entirely。　　An

intendant；　visiting　the　subdelegation　of　Bar…sur…Seine；　observes〃　that

the　rich　cultivators　succeed　in　obtaining　petty　commissions　in

connection　with　the　king's　household　and　enjoy　the　privileges　attached

to　these；　which　throws　the　burden　of　taxation　on　the　others。〃＇59＇

〃One　of　the　leading　causes　of　our　prodigious　taxation；〃　says　the

provincial　assembly　of　Auvergne；　〃is　the　inconceivable　number　of　the

privileged；　which　daily　increases　through　traffic　in　and　the

assignment　of　offices；　cases　occur　in　which　these　have　ennobled　six

families　in　less　than　twenty　years。〃　Should　this　abuse　continue；　〃in　a

hundred　years　every　tax…payer　the　most　capable　of　supporting　taxation

will　be　ennobled。〃＇60＇　Observe；　moreover；　that　an　infinity　of　offices

and　functions；　without　conferring　nobility；　exempt　their　titularies

from　the　personal　taille　and　reduce　their　poll…tax　to　the　fortieth　of

their　income；　at　first；　all　public　functionaries；　administrative　or

judicial；　and　next　all　employments　in　the　salt…department；　in　the

customs；　in　the　post…office；　in　the　royal　domains；　and　in　the

excise。＇61＇　〃There　are　few　parishes；〃　writes　an　intendant；　〃in　which

these　employees　are　not　found；　while　several　contain　as　many　as　two　or

three。〃＇62＇　A　postmaster　is　exempt　from　the　taille；　in　all　his

possessions　and　offices；　and　even　on　his　farms　to　the　extent　of　a

hundred　arpents。　　The　notaries　of　Angoulême　are　exempt　from　the　corvée；

from　collections；　and　the　lodging　of　soldiers；　while　neither　their

sons　or　chief　clerks　can　be　drafted　in　the　militia。　　On　closely

examining　the　great　fiscal　net　in　administrative　correspondence；　we

detect　at　every　step　some　meshes　through　which；　with　a　bit　of　effort

and　cunning；　all　the　big　and　average…sized　fish　escape；　the　small　fry

alone　remain　at　the　bottom　of　the　scoop。　　A　surgeon　not　an　apothecary；

a　man　of　good　family　forty…five　years　old；　in　commerce；　but　living

with　his　parent　and　in　a　province　with　a　written　code；　escapes　the

collector。　　The　same　immunity　is　extended　to　the　begging　agents　of　the

monks　of　〃la　Merci〃　and　〃L'Etroite　Observance。〃　Throughout　the　South

and　the　East　individuals　in　easy　circumstances　purchase　this

commission　of　beggar　for　a　〃louis；〃　or　for　ten　crowns；　and；　putting

three　livres　in　a　cup；　go　about　presenting　it　in　this　or　that

parish：＇63＇　ten　of　the　inhabitants　of　a　small　mountain　village　and

five　inhabitants　in　the　little　village　of　Treignac　obtain　their

discharge　in　this　fashion。　　Consequently；　〃the　collections　fall　on　the

poor；　always　powerless　and　often　insolvent；〃　the　privileged　who　effect

the　ruin　of　the　tax…payer　causing　the　deficiencies　of　the　treasury。







VII。　　MUNICIPAL　TAXATION。



The　octrois　of　towns。　　…　The　poor　the　greatest　sufferers。



One　word　more　to　complete　the　picture。　　People　seek　shelter　in　t