France -- Civilization; France -- Politics and government; France -- Social life and customs
In the bishop, the abbot and the count,
the king respected the proprietor while overthrowing the rival, and, in
the existing proprietor a hundred traits still indicate the annihilated
or modified sovereign.
III. Their Immunities.
Such is the total or partial exemption from taxation. The tax-collectors
halt in their presence because the king well knows that feudal property
has the same origin as his own; if royalty is one privilege seigniory
is another; the king himself is simply the most privileged among the
privileged. The most absolute, the most infatuated with his rights,
Louis XIV, entertained scruples when extreme necessity compelled him to
enforce on everybody the tax of the tenth.[1212] Treaties, precedents,
immemorial custom, reminiscences of ancient rights again restrain
the fiscal hand. The clearer the resemblance of the proprietor to the
ancient independent sovereign the greater his immunity.--In some places
a recent treaty guarantees him by his position as a stranger, by his
almost royal extraction. "In Alsace foreign princes in possession, with
the Teutonic order and the order of Malta, enjoy exemption from all real
and personal contributions." "In Lorraine the chapter of Remiremont
has the privilege of assessing itself in all state impositions."[1213]
Elsewhere he is protected by the maintenance of the provincial
Assemblies, and through the incorporation of the nobility with the
soil: in Languedoc and in Brittany the commoners alone paid the
taille[1214]--Everywhere else his quality preserved him from it, him,
his chateau and the chateau's dependencies; the taille reaches him only
through his farmers. And better still, it is sufficient that he himself
should work, or his steward, to communicate to the land his original
independence. As soon as he touches the soil, either personally or
through his agent, he exempts four plowing-areas (quatre charrues),
three hundred arpents,[1215] which in other hands would pay 2,000 francs
tax. Besides this he is exempt on "the woods, the meadows, the vines,
the ponds and the enclosed land belonging to the chateau, of whatever
extent it may be." Consequently, in Limousin and elsewhere, in regions
principally devoted to pasturage or to vineyards, he takes care to
manage himself, or to have managed, a certain portion of his domain; in
this way he exempts it from the tax collector.[1216] There is yet more.
In Alsace, through an express covenant he does not pay a cent of tax.
Thus, after the assaults of four hundred and fifty years, taxation, the
first of fiscal instrumentalities, the most burdensome of all, leaves
feudal property almost intact.[1217]--For the last century, two new
tools, the capitation-tax and the vingtièmes, appear more effective,
and yet are but little more so.--First of all, through a masterstroke of
ecclesiastical diplomacy, the clergy diverts or weakens the blow. As it
is an organization, holding assemblies, it is able to negotiate with the
king and buy itself off.
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