[Illustration: Fig. 251.--Painting commemorative of the Union of the Merchants of Rouen at the End of the Seventeenth Century.] [Illustration: Fig. 252.--Banner of the Drapers of Caen.] Taxes, Money, and Finance. Taxes under the Roman Rule.--Money Exactions of the Merovingian Kings.--Varieties of Money.--Financial Laws under Charlemagne.--Missi Dominici.--Increase of Taxes owing to the Crusades.--Organization of Finances by Louis IX.--Extortions of Philip le Bel.--Pecuniary Embarrassaient of his Successors.--Charles V. re-establishes Order in Finances.--Disasters of France under Charles VI., Charles VII., and Jacques Coeur.--Changes in Taxation from Louis XI. to Francis I.--The great Financiers.--Florimond Robertet. If we believe Caesar's Commentaries on the Gallic War, the Gauls were groaning in his time under the pressure of taxation, and struggled hard to remove it. Rome lightened their burden; but the fiscal system of the metropolis imperceptibly took root in all the Roman provinces. There was an arbitrary personal tax, called the poll tax, and a land tax which was named _cens_, calculated according to the area of the holding. Besides these, there were taxes on articles of consumption, on salt, on the import and export of all articles of merchandise, on sales by auction; also on marriages, on burials, and on houses. There were also legacy and succession duties, and taxes on slaves, according to their number. Tolls on highways were also created; and the treasury went so far as to tax the hearth. Hence the origin of the name, _feu_, which was afterwards applied to each household or family group assembled in the same house or sitting before the same fire. A number of other taxes sprung up, called _sordides_, from which the nobility and the government functionaries were exempt.