The Eve of the French RevolutionLowell, Edward J. (Edward Jackson)
History
The Eve of the French Revolution
Lowell, Edward J. (Edward Jackson)
France -- History -- Revolution, 1789-1799 -- Causes; France -- Social conditions -- 18th century
(_assemblées d'élection_) and the latter were to elect the new
members of the Provincial Assembly. The march of events after 1787
prevented these elections from taking place. But the nominated
assemblies met twice, once for organization and once for business. They
came too late to prevent a catastrophe, but lasted long enough to give
well-founded hopes of usefulness. The great National Assembly of 1789
and its successors might have had a far less stormy history, had all
France been accustomed, though only for one generation, to political
bodies restrained by law.[Footnote: Necker, _Compte rendu_, 74.
Ibid., _De l'Administration_, ii. 225, 292. Lavergne, _Les
Assemblées provinciales sous Louis XVI_. Lucay, _Les Assemblées
provinciales sous Louis XVI_., 163.]
Within a given province or district, there was no proportional equality
among persons in the matter of taxation. It was sometimes said that the
noble paid with his blood, the villein with his money. But the order of
the Nobility had come to include many persons who never thought of
shedding their blood for their country; to include, in fact, the rich
and prosperous generally. These were not (as they are sometimes
represented to have been), quite free from taxation. Something like one
half of the taxes were indirect, and might be supposed to be paid by all
classes in proportion to their consumption. Yet even for the indirect
taxes, privileged persons managed to find ways partially to escape. Some
of the direct taxes were deducted from salaries, or imposed on incomes,
but it was said that the rich and powerful often succeeded in having
their incomes lightly assessed. By way of increasing the inequality of
taxation, the government had a habit, when in need of more money than
usual, of adding a percentage to some old tax, instead of devising a new
one, thus bearing most heavily with the new impost on those classes
which were most severely taxed already.
First among French taxes, both in blundering unfairness and in evil
fame, came the Land Tax or _Taille_, producing for the twenty-four
districts a revenue of about forty-five million livres, or with its
accessory taxes, of about seventy-five millions.[Footnote: Bailly, ii.
307. Necker, _De l'Administration_, i. 6, 35, puts the taille at 91
millions, but I think he includes the tailles abonnées, paid by the Pays
d'états, although not those paid by cities.]
The taille was of feudal origin, and in the Middle Ages was paid to the
lord by his tenants. In the fifteenth century, however, it had already
been diverted to the royal treasury, and its product was employed in the
maintenance of troops. It was therefore paid only by villeins, for the
nobles served in person, and the clergy by substitute, if at all.
Public-domain text, read in full here on John Shaqi.
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