the origins of contemporary france-1-第123章

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exile　and　the　galleys。　　　…



If　ever　two　taxes　were　well　combined；　not　only　to　despoil；　but　also

to　irritate　the　peasantry；　the　poor　and　the　people；　here　they　were。







VI。　　BURDENS　AND　EXEMPTIONS。



Why　taxation　is　so　burdensome。　　…　Exemptions　and　privileges。



Evidently　the　burden　of　taxation　forms　the　chief　cause　of　misery；

hence　an　accumulated；　deep…seated　hatred　against　the　fisc　and　its

agents；　receivers；　store…house　keepers；　excise　officials；　customs

officers　and　clerks。　　…　　But　why　is　taxation　so　burdensome？　As　far　as

the　communes　which　annually　plead　in　detail　against　certain　gentlemen

to　subject　them　to　the　taille　are　concerned；　there　is　no　doubt。　　What

renders　the　charge　oppressive　is　the　fact　that　the　strongest　and　those

best　able　to　bear　taxation　succeed　in　evading　it；　the　prime　cause　of

misery　being　the　vastness　of　the　exemptions＇43＇。



Let　us　look　at　each　of　these　exemptions；　one　tax　after　another。　　　…

In　the　first　place；　not　only　are　nobles　and　ecclesiastics　exempt　from

the　personal　taille　but　again；　as　we　have　already　seen；　they　are

exempt　from　the　cultivator's　taille；　through　cultivating　their　domains

themselves　or　by　a　steward。　　In　Auvergne；＇44＇　in　the　single　election…

district　of　Clermont；　fifty　parishes　are　enumerated　in　which；　owing　to

this　arrangement；　every　estate　of　a　privileged　person　is　exempt；　the

taille　falling　wholly　on　those　subject　to　it。　　Furthermore；　it　suffices

for　a　privileged　person　to　maintain　that　his　farmer　is　only　a　steward；

which　is　the　case　in　Poitou　in　several　parishes；　the　subdelegate　and

the　élu　not　daring　to　look　into　the　matter　too　closely。　　In　this　way

the　privileged　classes　escape　the　taille；　they　and　their　property；

including　their　farms。　　　…　　Now；　the　taille；　ever　augmenting；　is　that

which　provides；　through　its　special　delegations；　such　a　vast　number　of

new　offices。　　A　man　of　the　Third…Estate　has　merely　to　run　through　the

history　of　its　periodical　increase　to　see　how　it　alone；　or　almost

alone；　paid　and　is　paying＇45＇　for　the　construction　of　bridges；　roads；

canals　and　courts　of　justice；　for　the　purchase　of　offices；　for　the

establishment　and　support　of　houses　of　refuge；　insane　asylums；

nurseries；　post…houses　for　horses；　fencing　and　riding　schools；　for

paving　and　sweeping　Paris；　for　salaries　of　lieutenants…general；

governors；　and　provincial　commanders；　for　the　fees　of　bailiffs；

seneschals　and　vice…bailiffs；　for　the　salaries　of　financial　and

election　officials　and　of　commissioners　dispatched　to　the　provinces；

for　those　of　the　police　of　the　watch　and　I　know　not　how　many　other

purposes。　　　…　　　In　the　provinces　which　hold　assemblies；　where　the

taille　would　seem　to　be　more　justly　apportioned；　the　like　inequality

is　found。　　In　Burgundy＇46＇　the　expenses　of　the　police；　of　public

festivities；　of　keeping　horses；　all　sums　appropriated　to　the　courses

of　lectures　on　chemistry；　botany；　anatomy　and　parturition；　to　the

encouragement　of　the　arts；　to　subscriptions　to　the　chancellorship；　to

franking　letters；　to　presents　given　to　the　chiefs　and　subalterns　of

commands；　to　salaries　of　officials　of　the　provincial　assemblies；　to

the　ministerial　secretaryship；　to　expenses　of　levying　taxes　and　even

alms；　in　short；　1；800；000　livres　are　spent　in　the　public　service　at

the　charge　of　the　Third…Estate；　the　two　higher　orders　not　paying　a

cent。



In　the　second　place；　with　respect　to　the　poll…tax；　originally

distributed　among　twenty…two　classes　and　intended　to　bear　equally　on

all　according　to　fortunes；　we　know　that；　from　the　first；　the　clergy

buy　themselves　off；　and；　as　to　the　nobles；　they　manage　so　well　as　to

have　their　tax　reduced　proportionately　with　its　increase　at　the

expense　of　the　Third…Estate。　　A　count　or　a　marquis；　an　intendant　or　a

master　of　requests；　with　40；000　livres　income；　who；　according　to　the

tariff　of　1695；＇47＇　should　pay　from　1；700　to　2；500　livres；　pays　only

400　livres；　while　a　bourgeois　with　6；000　livres　income；　and　who；

according　to　the　same　tariff；　should　pay　70　livres；　pays　720。　　The

poll…tax　of　the　privileged　individual　is　thus　diminished　three…

quarters　or　five…sixths；　while　that　of　the　taille…payer　has　increased

tenfold。　　In　the　Ile…de…France；＇48＇　on　an　income　of　240　livres；　the

taille…payer　pays　twenty…one　livres　eight　sous；　and　the　nobles　three

livres；　and　the　intendant　himself　states　that　he　taxes　the　nobles　only

an　eightieth　of　their　revenue；　that　of　Orléanais　taxes　them　only　a

hundredth；　while；　on　the　other　hand；　those　subject　to　the　taille　are

assessed　one…eleventh。　　　…　　If　other　privileged　parties　are　added　to

the　nobles；　such　as　officers　of　justice；　employee's　of　the　fermes；　and

exempted　townsmen；　a　group　is　formed　embracing　nearly　everybody　rich

or　well…off　and　whose　revenue　certainly　greatly　surpasses　that　of

those　who　are　subject　to　the　taille。　　Now；　the　budgets　of　the

provincial　assemblies　inform　us　how　much　each　province　levies　on　each

of　the　two　groups：　in　the　Lyonnais　district　those　subject　to　the

taille　pay　898；000　livres；　the　privileged；　190；000；　in　the　Ile…de…

France；　the　former　pay　2；689；000　livres　and　the　latter　232；000；　in　the

generalship　of　Alen？on；　the　former　pay　1；067；000　livres　and　the　latter

122；000；　in　Champagne；　the　former　pay　1；377；000　livres；　and　the　latter

199；000；　in　Haute…Guyenne；　the　former　pay　1；268；000　livres；　and　the

latter　61；000；　in　the　generalship　of　Auch；　the　former　pay　797；000

livres；　the　privileged　21；000；　in　Auvergne　the　former　pay　1；753；000

livres　and　the　latter　86；000；　in　short；　summing　up　the　total　of　ten

provinces；　11；636；000　livres　paid　by　the　poor　group　and　1；450；000

livres　by　the　rich　group；　the　latter　paying　eight　times　less　than　it

ought　to　pay。



With　respect　to　the　vingtièmes；　the　disproportion　is　less；　the

precise　amounts　not　being　attainable；　we　may　nevertheless　assume　that

the　assessment　of　the　privileged　class　is　about　one…half　of　what　it

should　be。　　〃In　1772；〃　says＇49＇　M。　de　Calonne；　〃it　was　admitted　that

the　vingtièmes　were　not　carried　to　their　full　value。　　False

declarations；　counterfeit　leases；　too　favorable　conditions　granted　to

almost　all　the　wealthy　proprietors　gave　rise　to　inequalities　and

countless　errors。　　A　verification　of　4；902　parishes　shows　that　the

product　of　the　two　vingtièmes　amounting　to　54；000；000　should　have

amounted　to　81；000；000。〃　A　seigniorial　domain　which；　according　to　its

own　return　of　income；　should　pay　2；400　livres；　pays　only　1；216。　　The

case　is　much　worse　with　the　princes　of　the　blood；　we　have　seen　that

their　domains　are　exempt　and　pay　only　188；000　livres　instead　of

2；400；000。　　Under　this　system；　which　crushes　the　weak　to　relieve　the

strong；　the　more　capable　one　is　of　contributing；　the　less　one

contributes。　　　…　　The　same　story　characterizes　the　fourth　and　last

direct　taxation；　namely；　the　tax　substituted　for　the　corvée。　　This　tax；

attached；　at　first；　to　the　vingtièmes　and　consequently　extending　to

all　proprietors；　through　an　act　of　the　Council　is　attached　to　the

taille　and；　consequently；　bears　on　those　the　most　burdened＇50＇。　　Now

this　tax　amounts　to　an　extra　of　one…quarter　added　to　the　principal　of

the　taille；　of　which　one　example　may　be　cited；　that　of　Champagne；

where；　on　every　100　livres　income　the　sum　of　six　livres　five　sous

devolves　on　the　taille…payer。　　〃Thus；〃　says　the　provincial　assembly；

〃every　road　used　by　active　commerce；　by　the　multiplied　coursing　of　the

rich；　is　repaired　wholly　by　the　contributions　of　the　poor。〃　　…　　As

these　figures　spread　out　before　the　eye　we　involuntarily　recur　to　the

two　animals　in　the　fable；　the　horse　and　the　mule　traveling　together　on

the　same　road；　the　horse；　by　right；　may　prance　along　as　he　pleases；

hence　his　load　is　gradually　transferred　to　the　mule；　the　beast　of

burden；　which　finally　sinks　beneath　the　extra　load。



Not　only；　in　the　corps　of　tax…payers；　are　the　privileged

disburdened　to　the　detriment　of　the　taxable；　but　again；　in　the　corps

of　the　taxable；　the　rich　are　relieved　to　the　injury　of　t