the origins of contemporary france-1-第124章

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

such　an　extent　that　the　heaviest　portion　of　the　load　finally　falls　on

the　most　indigent　and　most　laborious　class；　on　the　small　proprietor

cultivating　his　own　field；　on　the　simple　artisan　with　nothing　but　his

tools　and　his　hands；　and；　in　general；　on　the　inhabitants　of　villages。

In　the　first　place；　in　the　matter　of　taxes；　a　number　of　the　towns　are

〃abonnées；〃　or　free。　　Compiègne；　for　the　taille　and　its　accessories；

with　1；671　firesides；　pays　only　8；000　francs；　whilst　one　of　the

villages　in　its　neighborhood；　Canly；　with　148　firesides；　pays　4；475

francs＇51＇。　　In　the　poll…tax；　Versailles；　Saint…Germain；　Beauvais；

Etampes；　Pontoise；　Saint…Denis；　Compiegne；　Fontainebleau；　taxed　in　the

aggregate　at　169；000　livres；　are　two…thirds　exempt；　contributing　but

little　more　than　one　franc；　instead　of　three　francs　ten　sous；　per　head

of　the　population；　at　Versailles　it　is　still　less；　since　for　70；000

inhabitants　the　poll…tax　amounts　to　only　51；600　francs＇52＇。　　Besides；

in　any　event；　on　the　apportionment　of　a　tax；　the　bourgeois　of　the　town

is　favored　above　his　rural　neighbors。　　Accordingly；　〃the　inhabitants　of

the　country；　who　depend　on　the　town　and　are　comprehended　in　its

functions；　are　treated　with　a　rigor　of　which　it　would　be　difficult　to

form　an　idea。　　。　　。　　。　　Town　influence　is　constantly　throwing　the　burden

on　those　who　are　trying　to　be　relieved　of　it；　the　richest　of　citizens

paying　less　taille　than　the　most　miserable　of　the　peasant

farmers＇53＇。〃　Hence；　〃the　horror　of　the　taille　depopulates　the　rural

districts；　concentrating　in　the　towns　all　the　talents　and　all　the

capital＇54＇。〃　Outside　of　the　towns　there　is　the　same　differences。　　Each

year；　the　élus　and　their　collectors；　exercising　arbitrary　power；　fix

the　taille　of　the　parish　and　of　each　inhabitant。　　In　these　ignorant　and

partial　hands　the　scales　are　not　held　by　equity　but　by　self…interest；

local　hatreds；　the　desire　for　revenge；　the　necessity　of　favoring　some

friend；　relative；　neighbor；　protector；　or　patron；　some　powerful　or

some　dangerous　person。　　The　intendant　of　Moulins；　on　visiting　his

generalship；　finds　〃people　of　influence　paying　nothing；　while　the　poor

are　over…charged。〃　That　of　Dijon　writes　that　〃the　basis　of

apportionment　is　arbitrary；　to　such　an　extent　that　the　people　of　the

province　must　not　be　allowed　to　suffer　any　longer。〃＇55＇　In　the

generalship　of　Rouen　〃some　parishes　pay　over　four　sous　the　livre　and

others　scarcely　one　sou。〃＇56＇　〃For　three　years　past　that　I　have　lived

in　the　　country；〃　writes　a　lady　of　the　same　district；　〃I　have　remarked

that　most　of　the　wealthy　proprietors　are　the　least　pressed；　they　are

selected　to　make　the　apportionment；　and　the　people　are　always

abused。〃＇57＇　　…　　　〃I　live　on　an　estate　ten　leagues　from　Paris；〃　wrote

d'Argenson；　〃where　it　was　desired　to　assess　the　taille

proportionately；　but　only　injustice　has　been　the　outcome　since　the

seigniors　made　use　of　their　influence　to　relieve　their　own　tenants。〃

＇58＇　　Besides；　in　addition　to　those　who；　through　favor；　diminish　their

taille；　there　are　others　who　buy　themselves　off　entirely。　　An

intendant；　visiting　the　subdelegation　of　Bar…sur…Seine；　observes〃　that

the　rich　cultivators　succeed　in　obtaining　petty　commissions　in

connection　with　the　king's　household　and　enjoy　the　privileges　attached

to　these；　which　throws　the　burden　of　taxation　on　the　others。〃＇59＇

〃One　of　the　leading　causes　of　our　prodigious　taxation；〃　says　the

provincial　assembly　of　Auvergne；　〃is　the　inconceivable　number　of　the

privileged；　which　daily　increases　through　traffic　in　and　the

assignment　of　offices；　cases　occur　in　which　these　have　ennobled　six

families　in　less　than　twenty　years。〃　Should　this　abuse　continue；　〃in　a

hundred　years　every　tax…payer　the　most　capable　of　supporting　taxation

will　be　ennobled。〃＇60＇　Observe；　moreover；　that　an　infinity　of　offices

and　functions；　without　conferring　nobility；　exempt　their　titularies

from　the　personal　taille　and　reduce　their　poll…tax　to　the　fortieth　of

their　income；　at　first；　all　public　functionaries；　administrative　or

judicial；　and　next　all　employments　in　the　salt…department；　in　the

customs；　in　the　post…office；　in　the　royal　domains；　and　in　the

excise。＇61＇　〃There　are　few　parishes；〃　writes　an　intendant；　〃in　which

these　employees　are　not　found；　while　several　contain　as　many　as　two　or

three。〃＇62＇　A　postmaster　is　exempt　from　the　taille；　in　all　his

possessions　and　offices；　and　even　on　his　farms　to　the　extent　of　a

hundred　arpents。　　The　notaries　of　Angoulême　are　exempt　from　the　corvée；

from　collections；　and　the　lodging　of　soldiers；　while　neither　their

sons　or　chief　clerks　can　be　drafted　in　the　militia。　　On　closely

examining　the　great　fiscal　net　in　administrative　correspondence；　we

detect　at　every　step　some　meshes　through　which；　with　a　bit　of　effort

and　cunning；　all　the　big　and　average…sized　fish　escape；　the　small　fry

alone　remain　at　the　bottom　of　the　scoop。　　A　surgeon　not　an　apothecary；

a　man　of　good　family　forty…five　years　old；　in　commerce；　but　living

with　his　parent　and　in　a　province　with　a　written　code；　escapes　the

collector。　　The　same　immunity　is　extended　to　the　begging　agents　of　the

monks　of　〃la　Merci〃　and　〃L'Etroite　Observance。〃　Throughout　the　South

and　the　East　individuals　in　easy　circumstances　purchase　this

commission　of　beggar　for　a　〃louis；〃　or　for　ten　crowns；　and；　putting

three　livres　in　a　cup；　go　about　presenting　it　in　this　or　that

parish：＇63＇　ten　of　the　inhabitants　of　a　small　mountain　village　and

five　inhabitants　in　the　little　village　of　Treignac　obtain　their

discharge　in　this　fashion。　　Consequently；　〃the　collections　fall　on　the

poor；　always　powerless　and　often　insolvent；〃　the　privileged　who　effect

the　ruin　of　the　tax…payer　causing　the　deficiencies　of　the　treasury。







VII。　　MUNICIPAL　TAXATION。



The　octrois　of　towns。　　…　The　poor　the　greatest　sufferers。



One　word　more　to　complete　the　picture。　　People　seek　shelter　in　the

towns　and；　indeed；　compared　with　the　country；　the　towns　are　a　refuge。

But　misery　accompanies　the　poor；　for；　on　the　one　hand；　they　are

involved　in　debt；　and；　on　the　other；　the　closed　circles　administering

municipal　affairs　impose　taxation　on　the　poor。　　The　towns　being

oppressed　by　the　fisc；　they　in　their　turn　oppress　the　people　by

passing　to　them　the　load　which　the　king　had　imposed。　　Seven　times　in

twenty…eight　years＇64＇　he　withdraws　and　re…sells　the　right　of

appointing　their　municipal　officers；　and；　to　get　rid　of　〃this　enormous

financial　burden；〃　the　towns　double　their　octrois。　　At　present；

although　liberated；　they　still　make　payment；　the　annual　charge　has

become　a　perpetual　charge；　never　does　the　fisc　release　its　hold；　once

beginning　to　suck　it　continues　to　suck。　　〃Hence；　in　Brittany；〃　says　an

intendant；　〃not　a　town　is　there　whose　expenses　are　not　greater　than

its　revenue。〃＇65＇　　They　are　unable　to　mend　their　pavements；　and　repair

their　streets；　〃the　approaches　to　them　being　almost　impracticable。〃

What　could　they　do　for　self…support；　obliged；　as　they　are；　to　pay　over

again　after　having　already　paid？　Their　augmented　octrois；　in　1748；

ought　to　furnish　during　a　period　of　eleven　years　a　total　of　606；000

livres；　but；　the　eleven　years　having　lapsed；　the　tax　authorities；　in

spite　of　having　been　paid；　still　maintains　its　exigencies；　and　to　such

an　extent　that；　in　1774；　they　have　contributed　2；071；052　livres；　the

provisional　octroi　being　still　maintained。　　　…　　Now；　this　exorbitant

octroi　bears　heavily　everywhere　on　the　most　indispensable　necessities；

the　artisan　being　more　heavily　burdened　than　the　bourgeois。　　In　Paris；

as　we　have　seen　above；　wine　pays　forty…seven　livres　a　hogshead

entrance　duty　which；　at　the　present　standard　of　value；　must　be

doubled。　　〃A　turbot；　taken　on　the　coast　at　Harfleur　and　brought　by

post；　pays　an　entrance　duty　of　eleven　times　its　value；　the　people　of

the　capital　therefore　being　condemned　to　dispense　with　fish　from　the

sea。〃＇66＇　　At　the　gates　of　Pa