No one could be induced to pay promptly, lest he should be thought to have money. The tax was due in four payments, from the first of October to the last of April, but the collection of one instalment was seldom completed before the following one was due; that of one year seldom made before the next had come. The peasants obliged the collectors to wring out the hard-earned copper pieces one or two at a time. The tardy were vexed with fines and distraints. Furniture, doors, the very rafters and floors were sold for unpaid taxes. In the time of Louis XV., if a whole village fell too much behindhand, its four principal inhabitants might be seized and carried off to jail. This corporal joint-liability was ended by a law passed under the ministry of Turgot, and apparently not repealed on his fall.[Footnote: Horn, 238; Vauban; Bailly, ii. 203; Stourm, i. 52; Turgot, vii. 119.] The assessment and collection of the taille presented many anomalies. In some places commissioners had been appointed by the intendant, for the purpose of assessing estates and of reckoning the value of day's labor of artisans. This method worked well and gave satisfaction, but it extended only to a few provinces.[Footnote: Babeau, _Le Village_, 214.] From the land tax we pass to the Twentieths (_vingtièmes_ [Footnote: Not to be confounded with the _Droit de vingtième_, an indirect tax on wine. Kaufmann, 33. Notice that the two _vingtièmes_ are constantly spoken of as the _dixième_.]), which, as their name implies, were in theory taxes of five per cent. on incomes. From these the clergy only were freed (having bought of the crown a perpetual exemption). Two twentieths and four sous in the livre of the first twentieth, or eleven per cent., was the regular rate in the reign of Louis XVI., and was expected to bring in from fifty-five to sixty million livres a year. A third twentieth was laid in 1782, to last for three years after the end of the war of the American Revolution, then in progress. This twentieth brought in twenty-one and a half millions only, on account of various exemptions that were allowed. The liability to the twentieths was not joint but individual; so that when a deduction was made from the amount charged to one tax-payer, the sum demanded of the others was not increased.