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
The method of assessment and levy was peculiar. The gross amount of the
taille was determined twice a year by the royal council, and apportioned
arbitrarily among the twenty-four districts (generalités) of France, and
then subdivided by various officials among the sub-districts (élections)
and the parishes. The divisions thus made were very unequal; some
provinces, sub-districts, and parishes being treated much more severely
than others, apparently rather by accident or custom than for any
equitable reason. An influential person could often obtain a diminution
of the tax of his village. When the work of subdivision was completed,
the syndics and other parish officers were notified of the tax laid on
their parishes, which were thenceforth liable for the amount. But the
taille had still to be apportioned among the inhabitants. For this
purpose from three to seven collectors were elected in every rural
community by popular vote. The collectors assessed their neighbors at
their own discretion, and were personally responsible to the government
for the whole amount assessed on the parish. In consideration of this,
and of their labor, they were allowed to collect a percentage in
addition to the taille, for their own pay.[Footnote: "Six deniers par
livre" = 2 1/2 per cent. Turgot, vii. 125. Sometimes 5 per cent. Babeau,
Le Village, 225.] The whole process was the cause of endless bickerings
and disputes, lawsuits and appeals, and the collectors were frequently
ruined in spite of all their efforts. They were ignorant peasants,
unused to accounts, sometimes unable to read. In some of the mountain
parishes of the Pyrenees their accounts were kept on notched sticks to a
period not very long before the Revolution.[Footnote: Bailly, ii. 159.
Horn, 224 Babeau, Le Village, 222, 224. Turgot, vii. 122, iv. 51.
_Encyclopédie_, xv. 841 (_Taille_). A similar practice existed
in the English Court of Exchequer, to a later date.]
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