Gregory of Tours, a writer of the sixteenth century, relates in several passages of his "History of the Franks," that they exhibited the same repugnance to compulsory taxation as the Germans of the time of Tacitus. The _Leudes_ considered that they owed nothing to the treasury, and to force them to submit to taxation was not an easy matter. About the year 465, Childéric I., father of Clovis, lost his crown for wishing all classes to submit to taxation equally. In 673, Childéric II., King of Austrasia, had one of these _Leudes_, named Bodillon, flogged with rods for daring to reproach him with the injustice of certain taxes. He, however, was afterwards assassinated by this same Bodillon, and the _Leudes_ maintained their right of immunity. A century before the _Leudes_ were already quarrelling with royalty on account of the taxes, which they refused to pay, and they sacrificed Queen Brunehaut because she attempted to enrich the treasury with the confiscated property of a few nobles who had rebelled against her authority. The wealth of the Frank kings, which was always very great, was a continual object of envy, and on one occasion Chilpéric I., King of Soissons, having the _Leudes_ in league with him, laid his hands on the wealth amassed by his father, Clotaire I., which was kept in the Palace of Braine. He was, nevertheless, obliged to share his spoil with his brothers and their followers, who came in arms to force him to refund what he had taken. Chilpéric (Fig. 254) was so much in awe of these _Leudes_ that he did not ask them for money. His wife, the much-feared Frédégonde, did not, however, exempt them more than Brunehaut had done; and her judges or ministers, Audon and Mummius, having met with an insurmountable resistance in endeavouring to force taxation on the nobles, nearly lost their lives in consequence. [Illustration: Fig. 254.--Tomb of Chilpéric.--Sculpture of the Eleventh Century, in the Abbey of St. Denis.] The custom of numbering the population, such as was carried on in Rome through the censors, appears to have been observed under the Merovingian kings. At the request of the Bishop of Poitiers, Childebert gave orders to amend the census taken under Sigebert, King of Austrasia. It is a most curious document mentioned by Gregory of Tours. "The ancient division," he says, "had been one so unequal, owing to the subdivision of properties and other changes which time had made in the condition of the taxpayers, that the poor, the orphans, and the helpless classes generally alone bore the real burden of taxation." Florentius, comptroller of the King's household, and Romulfus, count of the palace, remedied this abuse. After a closer examination of the changes which had taken place, they relieved the taxpayers who were too heavily rated and placed the burden on those who could better afford it.