France -- Civilization; France -- Politics and government; France -- Social life and customs
To avoid being taxed by others it taxes itself.
It makes it appear that its payments are not compulsory contributions,
but a "free gift." It obtains then in exchange a mass of concessions,
is able to diminish this gift, sometimes not to make it, in any event
to reduce it to sixteen millions every five years, that is to say to a
little more than three millions per annum. In 1788 it is only 1,800,000
livres, and in 1789 it is refused altogether.[1218] And still better: as
it borrows to provide for this tax, and as the décimes which it raises
on its property do not suffice to reduce the capital and meet the
interest on its debt, it has the adroitness to secure, besides, a
grant from the king. Out of the royal treasury, each year, it receives
2,500,000 livres, so that, instead of paying, it receives. In 1787 it
receives in this way 1,500,000 livres. As for the nobles, they, being
unable to combine together, to have representatives, and to act in a
public way, operate instead in a private way. They contact ministers,
intendants, sub-delegates, farmer-generals, and all others clothed with
authority, their quality securing attentions, consideration and favors.
In the first place, this quality exempts themselves, their dependents,
and the dependents of their dependents, from drafting in the militia,
from lodging soldiers, from (la corvée) laboring on the highways. Next,
the capitation being fixed according to the tax system, they pay little,
because their taxation is of little account. Moreover, each one brings
all his credit to bear against assessments. "Your sympathetic heart,"
writes one of them to the intendant, "will never allow a father of my
condition to be taxed for the vingtiémes rigidly like a father of low
birth."[1219] On the other hand, as the taxpayer pays the capitation-tax
at his actual residence, often far away from his estates, and no one
having any knowledge of his personal income, he may pay whatever seems
to him proper. There are no proceedings against him, if he is a noble;
the greatest circumspection is used towards persons of high rank. "In
the provinces," says Turgot, "the capitation-tax of the privileged
classes has been successively reduced to an exceedingly small matter,
whilst the capitation-tax of those who are liable to the taille is
almost equal to the aggregate of that tax." And finally, "the
collectors think that they are obliged to act towards them with marked
consideration" even when they owe; "the result of which," says
Necker, "is that very ancient, and much too large amounts, of their
capitation-tax remain unpaid." Accordingly, not having been able to
repel the assault of the revenue services in front they evaded it or
diminished it until it became almost unobjectionable. In Champagne, on
nearly 1,500,000 livres provided by the capitation-tax, they paid in
only 14,000 livres," that is to say, "2 sous and 2 deniers for the
same purpose which costs 12 sous per livre to those chargeable with the
Public-domain text, read in full here on John Shaqi.
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