A common demand is for the taxation of luxuries, such as servants, carriages, or dogs. The people of Segonzac propose a charge on rouge, "which destroys beauty," and strike at a fashionable folly of the day by suggesting a special payment by those "who allow themselves to wear two watches." This is perhaps not the place to mention the proposal to impose an additional tax on persons of both sexes who are unmarried after "a certain age." The great movement from the country to the cities was already exciting alarm. The people of Albret think that a tax on luxuries will have the double advantage of weighing on the richest and least useful citizens, and of sending the population back to the country from the cities, which will receive just limits. And the people of Domfront speak of Paris as an "awful chasm," in which the wealth, population, and morals of the provinces are swallowed up together. [Footnote: Taxation of luxuries in general, _C._, Douai, _A. P._, iii. 174, Section 19. _N._, Alençon, _A. P._, i. 715. _C._, Amiens, _A. P._, i. 735. _T._, Aix, _A. P._, i. 696. _T._, Laugon, _A. P._, ii. 270, Sections 26, 27, and many others. Bachelors, _T._, Rennes, _A. P._, v. 544, Section 115. Vicheray, _A. P._, vi. 24, Section 30. Cities, _T._, Albret, _A. P._, i. 706, Section 38. Domfront, _A. P._, i. 724, Section 14.] Theoretical attacks on luxury are common in all ages, and not very significant. Far more so are proposals for progressive taxation. These are of occasional occurrence in the cahiers. The Third Estate of Rennes, whose cahier is considered typical of the more revolutionary aspirations of the times, asks that "the tax on persons shall be established and assessed with reference to their powers, so that he that is twice as well off as the well to do people of his class shall pay three times the tax, and so following." The spirit of this demand is more clear than its application. The town of Bellocq, in the province of Béarn, is more explicit. It would pay the public debt by a special tax, justly assessed, first on farmers general and other collectors of the revenue, who have made fortunes quickly for themselves and their relations, by money drawn from the nation; next on all persons who have an income exceeding two hundred pistoles, whether from lands, contracts, or manufactures; then on the feoffees of tolls, where the amount of the tolls is more than double the rent paid for them; and lastly, if the above do not suffice, it is proposed to obtain a sum of money by seizing a part of all articles of luxury and superfluity, wherever found; and it is explained that the plate of the rich and the ornaments of churches are especially intended.[Footnote: _A. P._, ii. 275, Section 42 _n._]