The State of Society in France Before the Revolution of 1789: And the Causes Which Led to That EventTocqueville, Alexis de
History
The State of Society in France Before the Revolution of 1789: And the Causes Which Led to That Event
Tocqueville, Alexis de
France -- History -- Revolution, 1789-1799 -- Causes
I am convinced that no Government could have kept up the absurd and mad
inequality which existed in France at the moment of the Revolution, but
one which, like the Government of the old monarchy, aimed at finding
all its strength in its own ranks, continually recruited by remarkable
men. The slightest contact with _self-government_ would have materially
modified such inequality, and soon transformed or destroyed it.
Note (XXXI.)--Page 75, line 3.
Provincial liberties may exist for a while without national liberty,
when they are ancient, entwined with habits, manners, and early
recollections, and while despotism, on the contrary, is recent. But it
is against reason to suppose that local liberties may be created at
will, or even long maintained, when general liberty is crushed.
Note (XXXII.)--Page 75, line 19.
Turgot, in a report to the King, sums up in the following terms, which
appear to me singularly exact, the real privileges of the noble class
in regard to taxation:--
‘1. Persons of the privileged class have a claim to exemption from all
taxation in money to the extent of a four-plough farm, equivalent in
the neighbourhood of Paris to an assessment of 2,000 francs.
‘2. The same persons are entirely exempt from taxation in respect
of woods, meadows, vineyards, fish-ponds, and for enclosed lands
appurtenant to their castles, whatever their extent. In some cantons
the principal culture is of meadows or vineyards: in these the noble
proprietor escapes from all taxation whatever, the whole weight of
which falls on the tax-paying class; another immense advantage for the
privileged.’
Note (XXXIII.)--Page 76, line 7.
INDIRECT PRIVILEGES IN RESPECT OF TAXATION: DIFFERENCE IN ASSESSMENT
EVEN WHEN THE TAX IS GENERAL.
Turgot has given a description of this also, which, judging by the
documents, I have reason to believe exact.
‘The indirect advantages of the privileged classes in regard to
the poll-tax are very great. The poll-tax is in its very nature
an arbitrary impost; it cannot be distributed among the community
otherwise than at random. It has been found most convenient to assess
it on the tax-collector’s books, which are ready prepared. It is true
that a separate list has been made out for those whose names do not
appear in these books but as they resist payment, while the tax-paying
classes have no organ, the poll-tax paid by the former in the provinces
has gradually dwindled to an insignificant amount, while the poll-tax
on the latter is almost equal in amount to the whole tax-paying
capital.’
Note (XXXIV.)--Page 76, line 14.
ANOTHER INSTANCE OF INEQUALITY OF ASSESSMENT IN THE CASE OF A GENERAL
TAX.
It is well known that local rates were general: ‘which sums,’ say the
orders in council authorising the levy of such rates, ‘shall be levied
on all liable, exempt or non-exempt, privileged or non-privileged,
without any exception, together with the poll-tax, or in the
proportion of a mark to every franc payable as poll-tax.’
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