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
Let us take the most invidious of all these privileges, that of
exemption from taxation.[38] It is easy to perceive that from the
fifteenth century until the French Revolution, this privilege was
continually increasing, and that it increased with the rapid progress
of the public burdens. When, as under Charles VII., only 1,200,000
livres were raised by the _taille_, the privilege of being exempted
from it was but small; but when, under Louis XVI., eighty millions
were raised by the same tax, the privilege of exemption became very
great. When the _taille_ was the only tax levied on the non-noble
classes, the exemption of the nobility was little felt; but when taxes
of this description were multiplied a thousandfold under various
names and shapes--when four other taxes had been assimilated with
the _taille_--when burdens unknown in the Middle Ages, such as the
application of forced labour by the Crown to all public works or
services, the militia, &c.--had been added to the _taille_ with its
accessories, and were distributed with the same inequality, then indeed
the exemption of birth appeared immense. The inequality, though great,
was indeed still more apparent than real, for the noble was often
reached through his farmer by the tax which he escaped in his own
person; but in such matters as this the inequality which is seen does
more harm than that which is felt.
Louis XIV., pressed by the financial difficulties which overwhelmed him
towards the end of his reign, had established two common taxes--the
capitation tax and the twentieths; but, as if the exemption from
taxation had been in itself a privilege so venerable that it was
necessary to respect it in the very act by which it was infringed, care
was taken to render the mode of collection different even when the tax
was common. For one class it remained harsh and degrading, for the
other indulgent and honourable.[39]
Although inequality under taxation prevailed throughout the whole
continent of Europe, there were very few countries in which it had
become so palpable or was so constantly felt as in France. Throughout
a great part of Germany most of the taxes were indirect; and even with
respect to the direct taxes, the privilege of the nobility frequently
consisted only in bearing a smaller share of the common burden.[40]
There were, moreover, certain taxes which fell only upon the nobles,
and which were intended to replace the gratuitous military service
which was no longer exacted.
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