The exemption of the upper orders from liability to the taille clung to that tax after the reason for such freedom had ceased to exist. The tax itself early grew to be of two kinds, real and personal. The _taille réele_, common in the southern provinces of France, was a true land-tax, assessed according to a survey and valuation on all lands not accounted noble, nor belonging to the church, nor to the public. The distinction between noble and peasant lands was an old one; and the peasant lands paid the tax even when owned by privileged persons. [Footnote: Turgot, iv. 74.] Over the greater part of France, however, the _taille réele_ did not exist, and only the _taille personelle_ was in force. This bore on the profits of the land and on all forms of industry; but the churchmen and the nobles were exempt, at least in part.[Footnote: There appears to have been a limit to the exemption of nobles cultivating their own lands.] Owing to its personal nature, the tax was payable at the residence of the person taxed. If a peasant lived in one parish and derived most of his income from land situated in another, he was taxable at the place of his residence, at a rate perhaps entirely different from that of the parish in which his farm was situated. It might happen that a large part of the lands of a parish were owned by non-residents, and that the ability of the parish to pay its taxes was thus reduced. But there were exceptions to the rule by which the tax followed the person, and the whole matter was so complicated as to be a fertile cause of dispute and of double taxation.[Footnote: Turgot, iv. 76.]