As the _taille_ was an ancient tax, its assessment and collection had been formerly confided to local agents, who were all, more or less, independent of the Government by right of birth or election, or by purchase of office; they were the lords of the soil, the parochial collectors, the treasurers of France, or officers termed the _élus_. These authorities still existed in the eighteenth century, but some had altogether ceased to busy themselves about the _taille_, whilst others only did so in a very secondary and entirely subordinate manner. Even here the entire power was in the hands of the Intendant and his agents; he alone, in truth, assessed the _taille_ in the different parishes, directed and controlled the collectors, and granted delays of payments or exemptions. As the other taxes, such as the capitation tax, were of recent date, the Government was no longer embarrassed in respect to them by the remnants of former powers, but dealt with them without any intervention of the parties governed. The Comptroller-General, the Intendant, and the Council fixed the amount of each quota. Let us leave the question of money for that of men. It is sometimes a matter of astonishment how the French can have so patiently borne the yoke of the military conscription at the time of the Revolution and ever since; but it must be borne in mind that they had been already broken in to bear it for a long period of time. The conscription had been preceded by the militia, which was a heavier burden, although the amount of men required was less. From time to time the young men in the country were made to draw lots, and from among them were taken a certain number of soldiers, who were formed into militia regiments, in which they served for six years. As the militia was a comparatively modern institution, none of the ancient feudal powers meddled with it; the whole business was intrusted to the agents of the Central Government alone. The Council fixed the general amount of men and the share of each province. The Intendant regulated the number of men to be raised in each parish; his Sub-delegate superintended the drawing of the lots, decided all cases of exemption, designated those militia-men who were allowed to remain with their families and those who were to join the regiment, and finally delivered over the latter to the military authorities. There was no appeal except to the Intendant or the Council. It may be said with equal accuracy that, except in the _pays d’état_, all the public works, even those that had a very special destination, were decided upon and managed by the agents of the central power alone.