Chapter 18

TAXATION.[Footnote: "I must again remark that clear accounts are not to be looked for in the complex mountain of French finances." A. Young, i. 578. Young reckons the revenue at the entire command of Louis XVI. at 680,664,943 livres, i. 575. See also Stourm, ii. 182.]

The gross amount paid in taxes by the French nation before the Revolution will never be accurately known; the subject is too vast and complicated, and the accounts were too loosely kept. Necker in his work on the "Administration of the Finances" reckons the sum annually paid by the people at five hundred and eighty-five million livres. Bailly (whose book appeared in 1830 and has not been superseded) makes the gross amount eight hundred and eighty millions. But from this should be deducted feudal dues and fees for membership of trade guilds, which Bailly includes in his estimate, and which were certainly private property, however objectionable in their character. There will remain less than eight hundred and thirty-seven million livres as the amount paid by about twenty-six million Frenchmen, in general and local taxation, including tithes; an average of about thirty-two livres a head. Was this amount excessive? Probably not, if the load had been rightly distributed. If we allow the franc of to-day one half of the purchasing power of the livre of 1789, the modern Frenchman yet pays more than his great-grandfather did. But there can be little doubt that he pays it more easily to himself. In the eighteenth century the Englishman was probably better off than his French neighbor, but his advantage was not undoubted. Grenville, in 1769, speaks of the comparative lightness of taxes and cheapness of living which, he says, must make France an asylum for British manufacturers and artificers. Young, twenty years later, asserts that the taxes in England are much more than double those in France, but more easily borne. Necker says that England bears as large a burden of taxation as France, in spite of a smaller number of inhabitants and a less amount of money in circulation; but bears it more readily because it is better distributed. And Chastellux, while arriving at a similar conclusion, remarks that after all the French is, of all nations, the one that suffers most from taxation.[Footnote: Necker, _De l'Administration_, i. 35, 51. Bailly, ii. 275. Grenville, _The Present State of the Nation_, 35; but this statement is made in a political pamphlet, answered and apparently refuted by Burke, _Observations on a Late State of the Nation._ A. Young, i. 596. Chastellux, ii. 169. For 1891 the average taxation per head amounts to 86 francs, for 1789 to 34 livres, _Statesman's Year Book_, 1891, p. 472, and Bailly.]

Under the old monarchy the taxes were unequally assessed in two ways. There were differences of places and differences of persons. This is pretty sure to be true of all countries, but in France the differences were very large and were not sanctioned by the popular conscience. In a country which had become strongly conscious of its unity, and which was full of national feeling, some provinces were taxed much more heavily than others, not for their own local purposes, but for the support of the central government. In the first place came those provinces which were included in the general assessment of taxes. These were divided into twenty-four districts (_generalités_), over each of which was an intendant. Twenty of these districts formed the heart of old France, extending irregularly from Amiens on the north to Bordeaux on the south, and from Grenoble on the east to the sea. To these were added the conquered or ceded provinces: Alsace, Lorraine, Bar, the Three Bishoprics, Franche Comté, Flanders, and Hainault, forming among them four districts and enjoying privileges superior to those of old France. All these formed the Lands of Election (_pays d'Election_). On the other hand were the Lands of Estates (_pays d'États_), provinces which had retained their assemblies, and with them some of their ancient rights of taxing themselves, or at least of levying in their own way those taxes which the central government imposed. This was a privilege highly prized by the provinces which possessed it. These provinces formed a fringe round France, and included Languedoc, Provence, the duchy of Burgundy, Artois, Brittany, and some others. The central administration was so oppressive, at the same time that it was clumsy and inefficient, that every province and city was anxious to compound for its taxes, and to settle them at a fixed rate, though a high one. This was accomplished on the largest scale by the Lands of Estates, but similar privileges, to a greater or less extent, were maintained by most of the cities. We must remember, here as elsewhere, that France had not sprung into being as a homogeneous nation with her modern boundaries. From the accession of the House of Capet in the tenth century, province after province had been added to the dominions of the crown. Many of them had preserved ancient rights. Customs and tolls differed among them, duties were exacted in passing from one to the other. Privileges, the prizes of old wars, rights assured in some cases by solemn treaties, had to be regarded. The wars of the Middle Ages were waged chiefly concerning legal claims. The end of the period found all Europe full of privileged territories, persons, or corporations. Privileges and rights were regarded as property. Modern struggles have been for ideas, and among the most cherished of these have been equality and uniformity. The sacredness of property and of contract have in a measure gone down before them.[Footnote: Necker, _De l'Administration_, i. ix. Bailly, ii. 276. Horn, 258. Bois-Guillebert, 207. _(La détail de la France Partie_, ii. c. vii.); Stubbs _Lectures_, 217. Walloon Flanders was in the anomalous position of forming part of a _généralité_, but possessing Estates. _Bailly_, ii. 327.]

Although the Provincial Estates differed in the various provinces which possessed them, they included in almost every case members of the three orders. The Clergy were usually represented by bishops, abbots, and persons deputed by chapters; the Nobility either by all nobles whose title was not less than a hundred years old, or by the possessors of certain fiefs; the third estate, or Commons, by the mayors and deputies of the towns. The three Orders sometimes sat apart, sometimes together. In the intervals between their sessions their powers were delegated to intermediate commissions, small boards for the regulation of current affairs. There was nothing democratic in such a constitution. Even the representatives of the commonalty were taken from among the most privileged members of their order. Nor were the powers of the Estates extensive. They bargained with the royal intendants for the gross amount of the taxes to be assessed on their provinces. They divided this sum and charged it to the various subdivisions of their territory. They levied it by taxes similar to those of the general government. [Footnote: Lucay, _Les assemblées provinciales_, 111. Necker, _Mémoire au roi sur l'établissement des administrations provinciales, passim_.]

But in spite of all drawbacks the Provincial Estates were much valued by the provinces which possessed them. They were at least a guarantee that some local knowledge and local patriotism would be applied to local affairs. Moreover, they had the right of petition, a right essential to good government, both for the information of rulers and for giving vent to the feelings of subjects. This right is, and has long been, so nearly free in English-speaking countries, that it is hard to realize that there are civilized lands where men may not quietly and respectfully express their wishes. Yet in old France, as in a large part of Continental Europe to-day, the citizen who publicly gave an opinion on public matters, or who pointed out a well-known public grievance, was considered a disturber of the peace. Under such circumstances, a body of men who were allowed to discuss and recommend might render a great service to their country by simply using that freedom. The complaints of the Estates of each province were transmitted to the king in council, by a document known as a _cahier_, and the wishes thus expressed often formed a basis of legislation, or of administrative orders.

Among the spasmodic efforts at reform made under Louis XVI. were two attempts to extend the system of local self-government. The first was made by Necker in 1778 and 1779. Provincial assemblies were established in those years by way of experiment in two provinces, Berry and Haute Guyenne. These assemblies were composed of forty-eight and fifty-two members respectively, one half being taken from among the clergy and nobility, one half from the Third Estate of the towns and the country. A third of the members of the Assembly of Berry were appointed by the king, and these elected their fellow-members, care being taken to preserve the equality of classes. One third of the members were to be renewed by the assembly itself once in three years. The body was, therefore, in no way dependent on popular election. The assembly met and voted as one chamber. Its functions were almost purely administrative, the assessment of taxes, the care of roads and the management of charitable institutions. All this was done under close supervision of the intendant and, through him, of the minister. The assembly sat only once in two years, for a time not exceeding one month, but an intermediate commission carried on its work between its sessions. The general plan of the Assembly of Haute Guyenne was similar to that of the Assembly of Berry.

Eight years passed between the establishment of these experimental assemblies and the convocation of the first Assembly of Notables at Versailles,--eight important years in French history. Necker was driven from power, but the two new bodies survived the reactionary policy of his successors, and did some good service. The fallen minister kept his popularity and his influence with the public at large. His great book on the "Administration of the Finances" was in all hands, eighty thousand copies having been rapidly sold. In it he expounds his favorite scheme of Provincial Assemblies, and praises the working of the two that have been established. He points out that they are not representative bodies, empowered to make bargains with the king and to impede the government, but administrative boards, entrusted by the sovereign with the duty of watching over the interests of the people of their districts. The Assembly of Notables of 1787 and the minister Brienne adopted Necker's views, but not completely. They established provincial assemblies throughout France on a plan of their own. One half of the members of these new bodies were to be chosen in the first place by the king; the second half being elected by the first. But at the end of three years one quarter part of the assembly was to retire, and its place was to be filled by a true election. This, however, was not to be direct, but in three stages. A parochial board was to be created in every village, composed of the lord and the priest ex officio, and of several elected members. These parochial boards were to elect the district boards, (_assemblées d'élection_) and the latter were to elect the new members of the Provincial Assembly. The march of events after 1787 prevented these elections from taking place. But the nominated assemblies met twice, once for organization and once for business. They came too late to prevent a catastrophe, but lasted long enough to give well-founded hopes of usefulness. The great National Assembly of 1789 and its successors might have had a far less stormy history, had all France been accustomed, though only for one generation, to political bodies restrained by law.[Footnote: Necker, _Compte rendu_, 74. Ibid., _De l'Administration_, ii. 225, 292. Lavergne, _Les Assemblées provinciales sous Louis XVI_. Lucay, _Les Assemblées provinciales sous Louis XVI_., 163.]

Within a given province or district, there was no proportional equality among persons in the matter of taxation. It was sometimes said that the noble paid with his blood, the villein with his money. But the order of the Nobility had come to include many persons who never thought of shedding their blood for their country; to include, in fact, the rich and prosperous generally. These were not (as they are sometimes represented to have been), quite free from taxation. Something like one half of the taxes were indirect, and might be supposed to be paid by all classes in proportion to their consumption. Yet even for the indirect taxes, privileged persons managed to find ways partially to escape. Some of the direct taxes were deducted from salaries, or imposed on incomes, but it was said that the rich and powerful often succeeded in having their incomes lightly assessed. By way of increasing the inequality of taxation, the government had a habit, when in need of more money than usual, of adding a percentage to some old tax, instead of devising a new one, thus bearing most heavily with the new impost on those classes which were most severely taxed already.

First among French taxes, both in blundering unfairness and in evil fame, came the Land Tax or _Taille_, producing for the twenty-four districts a revenue of about forty-five million livres, or with its accessory taxes, of about seventy-five millions.[Footnote: Bailly, ii. 307. Necker, _De l'Administration_, i. 6, 35, puts the taille at 91 millions, but I think he includes the tailles abonnées, paid by the Pays d'états, although not those paid by cities.]

The taille was of feudal origin, and in the Middle Ages was paid to the lord by his tenants. In the fifteenth century, however, it had already been diverted to the royal treasury, and its product was employed in the maintenance of troops. It was therefore paid only by villeins, for the nobles served in person, and the clergy by substitute, if at all.

The exemption of the upper orders from liability to the taille clung to that tax after the reason for such freedom had ceased to exist. The tax itself early grew to be of two kinds, real and personal. The _taille réele_, common in the southern provinces of France, was a true land-tax, assessed according to a survey and valuation on all lands not accounted noble, nor belonging to the church, nor to the public. The distinction between noble and peasant lands was an old one; and the peasant lands paid the tax even when owned by privileged persons. [Footnote: Turgot, iv. 74.]

Over the greater part of France, however, the _taille réele_ did not exist, and only the _taille personelle_ was in force. This bore on the profits of the land and on all forms of industry; but the churchmen and the nobles were exempt, at least in part.[Footnote: There appears to have been a limit to the exemption of nobles cultivating their own lands.] Owing to its personal nature, the tax was payable at the residence of the person taxed. If a peasant lived in one parish and derived most of his income from land situated in another, he was taxable at the place of his residence, at a rate perhaps entirely different from that of the parish in which his farm was situated. It might happen that a large part of the lands of a parish were owned by non-residents, and that the ability of the parish to pay its taxes was thus reduced. But there were exceptions to the rule by which the tax followed the person, and the whole matter was so complicated as to be a fertile cause of dispute and of double taxation.[Footnote: Turgot, iv. 76.]

The method of assessment and levy was peculiar. The gross amount of the taille was determined twice a year by the royal council, and apportioned arbitrarily among the twenty-four districts (generalités) of France, and then subdivided by various officials among the sub-districts (élections) and the parishes. The divisions thus made were very unequal; some provinces, sub-districts, and parishes being treated much more severely than others, apparently rather by accident or custom than for any equitable reason. An influential person could often obtain a diminution of the tax of his village. When the work of subdivision was completed, the syndics and other parish officers were notified of the tax laid on their parishes, which were thenceforth liable for the amount. But the taille had still to be apportioned among the inhabitants. For this purpose from three to seven collectors were elected in every rural community by popular vote. The collectors assessed their neighbors at their own discretion, and were personally responsible to the government for the whole amount assessed on the parish. In consideration of this, and of their labor, they were allowed to collect a percentage in addition to the taille, for their own pay.[Footnote: "Six deniers par livre" = 2 1/2 per cent. Turgot, vii. 125. Sometimes 5 per cent. Babeau, Le Village, 225.] The whole process was the cause of endless bickerings and disputes, lawsuits and appeals, and the collectors were frequently ruined in spite of all their efforts. They were ignorant peasants, unused to accounts, sometimes unable to read. In some of the mountain parishes of the Pyrenees their accounts were kept on notched sticks to a period not very long before the Revolution.[Footnote: Bailly, ii. 159. Horn, 224 Babeau, Le Village, 222, 224. Turgot, vii. 122, iv. 51. _Encyclopédie_, xv. 841 (_Taille_). A similar practice existed in the English Court of Exchequer, to a later date.]

The liability to the taille was joint. A gross sum was laid on the parish, and if one person escaped, or was unable to pay, his share had to be borne by the rest. On the other hand, if one man were overcharged, the burden of his neighbors was lightened. Thus it was every one's interest to seem poor. And the taxes were so important a matter, taking so large a part of the yearly income, that they modified the whole conduct of life. People dared not appear at their ease, lest their shares should be increased. They hid their wealth and took their luxuries in secret. One day, Jean Jacques Rousseau, traveling on foot, as was his wont, entered a solitary farm-house, and asked for a meal. A pot of skimmed milk and some coarse barley bread were set before him, the peasant who lived in the house saying that this was all he had. After a while, however, the man took courage on observing the manners and the appetite of his guest. Telling Rousseau that he was sure he was a good, honest fellow, and no spy, he disappeared through a trap-door, and presently came back with good wheaten bread, a little dark with bran, a ham, and a bottle of wine. An omelet was soon sizzling in the dish. When the time came for Rousseau to pay and depart, the peasant's fears returned. He refused money, he was evidently distressed. Rousseau made out that the bread and the wine were hidden for fear of the tax-gatherer; that the man believed he would be ruined, if he were known to have anything. [Footnote: Rousseau, xvii. 281 (_Confessions_, Part i. liv. iv.). Vauban, 51, and _passim_. Bois-Guillebert, 191.]

As it was for the advantage of individuals to be thought poor, so it was best for villages to appear squalid. The Marquis of Argenson writes in his journal: "An officer of the _élection_ has come into the village where my country-house is, and has said that the taille of the parish would be much raised this year; he had noticed that the peasants looked fatter than elsewhere, had seen hens' feathers lying about the doors, that people were living well and were comfortable, that I spent a great deal of money in the village for my household expenses, etc. This is what discourages the peasants. This is what causes the misfortunes of the kingdom. This is what Henry IV. would weep over were he living now." [Footnote: D'Argenson, vi. 256 (Sept. 12, 1750). See also vi. 425, vii. 55, viii. 8, 35, 53.]

The country people had grown to be very distrustful and suspicious wherever officials of the government were concerned. "I remember a singular feature of this subject," says Necker. "I think it was twenty years ago that an intendant, with the laudable intention of encouraging the manufacture of honey and the cultivation of bees, began by asking for statistics as to the number of hives kept in the province. The people did not understand his intentions, they were, perhaps, suspicious of them, and in a few days almost all the hives were destroyed." [Footnote: _De l'Administration_, iii. 232.]

No one could be induced to pay promptly, lest he should be thought to have money. The tax was due in four payments, from the first of October to the last of April, but the collection of one instalment was seldom completed before the following one was due; that of one year seldom made before the next had come. The peasants obliged the collectors to wring out the hard-earned copper pieces one or two at a time. The tardy were vexed with fines and distraints. Furniture, doors, the very rafters and floors were sold for unpaid taxes. In the time of Louis XV., if a whole village fell too much behindhand, its four principal inhabitants might be seized and carried off to jail. This corporal joint-liability was ended by a law passed under the ministry of Turgot, and apparently not repealed on his fall.[Footnote: Horn, 238; Vauban; Bailly, ii. 203; Stourm, i. 52; Turgot, vii. 119.]

The assessment and collection of the taille presented many anomalies. In some places commissioners had been appointed by the intendant, for the purpose of assessing estates and of reckoning the value of day's labor of artisans. This method worked well and gave satisfaction, but it extended only to a few provinces.[Footnote: Babeau, _Le Village_, 214.]

From the land tax we pass to the Twentieths (_vingtièmes_ [Footnote: Not to be confounded with the _Droit de vingtième_, an indirect tax on wine. Kaufmann, 33. Notice that the two _vingtièmes_ are constantly spoken of as the _dixième_.]), which, as their name implies, were in theory taxes of five per cent. on incomes. From these the clergy only were freed (having bought of the crown a perpetual exemption). Two twentieths and four sous in the livre of the first twentieth, or eleven per cent., was the regular rate in the reign of Louis XVI., and was expected to bring in from fifty-five to sixty million livres a year. A third twentieth was laid in 1782, to last for three years after the end of the war of the American Revolution, then in progress. This twentieth brought in twenty-one and a half millions only, on account of various exemptions that were allowed. The liability to the twentieths was not joint but individual; so that when a deduction was made from the amount charged to one tax-payer, the sum demanded of the others was not increased.

An attempt was made to levy the twentieths on the various sorts of income. The product of agriculture paid the largest part, but a percentage was retained on salaries and pensions paid by the government, and the incomes of public officers receiving fees was estimated. In spite of the desire to include every income in the operation of this tax, it was generally believed that valuations were habitually made too low, and that unfair discrimination took place. The inhabitants of some provinces, on the other hand, were thought to be overcharged. Attempts at rectification were resisted by the courts of law, the doctrine being asserted that the valuation of a man's income for the purposes of this tax could not legally be increased. It is instructive to compare the interest thus shown in the rights of the upper classes, who shared in the payment of the twentieths, with the indifference manifested to the arbitrary manner in which the common people were treated in levying the Land Tax.[Footnote: Necker reckons the two _vingtièmes_ and four sous at 55,000,000 livres. _De l'Administration_, i. 5, 6. _Compte rendu_, 61. Ibid., _Mémoire au roi sur l'establissement des administrations provinciales_, 25. Necker abolished the _vingtième d'industrie_ applied to manufactures and commerce. _Compte rendu_, 64. In his later book he speaks of it as subsisting in a few provinces only. _De l'Administration_, i. 159. Turgot, iv. 289. Stourm, i. 54.]

The poll tax (_capitation_) was one only in name. It was in fact a roughly reckoned income tax, and the inhabitants of France were for its purposes divided into twenty-two classes, according to their supposed ability to pay. In the country, the amount demanded for this tax was usually proportioned to that of the personal taille. People who paid no taille were assessed according to their public office, military rank, business, or profession. The rules were complicated, giving rise to endless disputes. In theory the very poor were exempt, but the exemption was not very generous, for maid-servants were charged at the rate of three livres and twelve sous a year, and there were yet poorer people who paid less than half that amount. If the poor man failed to pay, a garrison (_garnison_) was lodged upon him. A man in blue, with a gun, came and sat by his fire, slept in his bed, and laid hands on any money that might come into the house, thus collecting the tax and his own wages. The amount levied by the poll-tax and accessories was from thirty-six to forty-two million livres a year.[Footnote: Bailly, ii. 307. Necker, _De l'Administration_, i. 8. Mercier, iii. 98, xi. 96. Mercier thinks that the _capitation_ was more feared than the _dixième_, and than the _entrées_, because it attached more directly to the individual and to his person. Does this mean greater severity in collection? Notice that he writes of Paris, where there is no taille.]

The indirect taxes of France were mostly farmed. Once in six years the Controller General of the Finances for the time being entered into a contract, nominally with a man of straw, but actually with a body of rich financiers, who appeared as the man's sureties, and who were known as the Farmers General. The first operation of the Farmers, after entering into the contract, was to raise a capital sum for the purpose of buying out their predecessors, of taking over the material on hand, and of paying an advance to the government; for although many individual Farmers General held over from one contract to the next, the association was a new one for each lease. In 1774, just before the death of King Louis XV., a new contract was made, and the capital advanced amounted to 93,600,000 livres. The Farmers were allowed interest on this sum at the rate of ten per cent. for the first sixty millions, and of seven per cent. for the remaining 33,600,000 livres. This interest was, however, taxed by the government for the two twentieths.

The rent paid by the Farmers under this contract was 152,000,000 livres a year, for which consideration they were allowed to collect the indirect taxes and keep the product. This system, which is at least as old as the New Testament, is now generally condemned, but in the eighteenth century it found defenders even among liberal writers.

The Farmers General in the contract of 1774 were sixty in number, but they did not divide among themselves all the profits of the enterprise. It was the habit to accord to many people a share in the operations of the farm, without any voice in its management. The people thus favored were called croupiers; king Louis XV. himself was one of them. His Controller General, the Abbé Terray, received a fee of three hundred thousand livres on concluding the contract, and the promise of one thousand livres for every million of profits. When the bargain had been struck and the advance paid, he announced to the Farmers that further croupes would be granted, and that sundry payments must be made to the treasury. The profits of the undertaking were thus materially reduced. The Farmers at first threatened to throw up their bargain, but the Controller told them that if they did so he would not return their advances, but only pay interest on them. In spite of this swindle, the lease turned out on the whole much to the benefit of the Farmers.

In 1780, when the lease above mentioned expired, Necker was Director of the Finances. He introduced reforms into the General Farm, cutting down the number of Farmers from sixty to forty, and reducing their gains. The collection of certain taxes was taken from them, and entrusted to new companies. His contract was for a rent of 122,900,000 livres and the advance was forty-eight millions, for which the Farmers received seven per cent. Moreover, the latter were not to take the whole profit above the rent of the Farm. The first three millions of that profit went to the treasury, which also received one half of the remaining gains, but croupes and pensions on the Farm were totally abolished. Necker reckons the total sum drawn yearly by the Farmers from the people under his administration at 184,000,000 livres, and the sums collected by the two new companies of his own devising, for the collection of the excise on drinkables and for the administration of the royal domains at 92,000,000 more.

The Farmers General were the most conspicuous representatives in France of the moneyed class, which was just rising into importance beside the old aristocracy, by whose members it was despised but courted. Many of the Farmers were of low origin and had risen to fortune by their own abilities. Others belonged to families which had long made a mark in the financial world. Their luxurious style of life was admired by the vulgar and derided by the envious. The offices of the Farm occupied several historic houses in Paris. In the chief of these the French Academy had once held its sittings under the presidency of Séguier, and the walls and ceilings shone with pictures from the brushes of Lebrun and Mignard. The warehouses and offices for the monopoly of tobacco occupied a fine building between the Louvre and the Tuileries, where once the duchesses of Chevreuse and of Longueville had prosecuted their political and amorous intrigues. The discontented tax-payers grumbled the louder at seeing the hated publicans so handsomely lodged.[Footnote: The total receipts of the Farm, according to Necker, were 186,000,000 livres. Against this sum must be set 2,000,000 for salt and tobacco sold to foreigners; 16,000,000 for the cost of salt and tobacco, and 8,000,000 for the cost of other articles to the Farm. The amount of actual taxation collected by the Farm would therefore seem to have been about 160,000,000. Necker, _De l'Administration,_, i. 9, 14, iii. 122. Lemoine, _Les derniers fermiers généraux, passim._ Bailly, ii. 185, _n_. and _passim_. _Encyclopédie_, vi. 515 (_Fermes, Cinq grosses_) vi. 513, etc. (_Fermes du roi_). Bertin, 480. Mercier, xii. 89.]

The first and most dreaded of the indirect taxes was the Salt Tax (_gabelle_). As salt is necessary for all, it has from early days been considered by some governments a good article for a tax, no one being able to escape payment by going entirely without it. To make the revenue more secure, every householder in certain parts of France was obliged to buy seven pounds of salt a year at the warehouses of the Farm, for every member of his family more than seven years old. In spite of this, a certain economy in the use of the article became the habit of the French nation, and the traveler of the nineteenth century may bless the government of the Bourbons when for once in his life he finds himself in a country where the cooks do not habitually oversalt the soup.

The unfortunate Frenchmen of the eighteenth century had to pay dear for this culinary lesson. But in this matter as in others they did not all pay alike. The whole product of the salt tax to the treasury was about sixty million livres, of which two thirds, or forty millions, was taken from provinces containing a little more than one third of the population of the kingdom. Necker, who much desired to equalize the impost, mentions six principal categories of provinces in regard to the salt tax; varying from those in which the sale was free, and the article worth from two to nine livres the hundred weight, to those where it was a monopoly of the Farm, and the salt cost the consumer about sixty-two livres. Salt being thus worth thirty times as much in one province as in another, it was possible for a successful smuggler to make a living by a very few trips. The opportunity was largely used; children were trained by their parents for the illicit traffic, but the penalties were very severe. In the galleys were many salt-smugglers; people were shut up on mere suspicion, and in the crowded prisons of that day were carried off by jail-fevers.[Footnote: Necker, _De l'Administration_, ii. 1. Ibid., _Compte rendu_, 82, and see the map of France divided according to the _gabelle_ in the same volume. Bailly, ii. 163. Clamageran, iii. 84 _n._, 296, 406. For the numerous officers and complicated system of the _gabelle_, see _Encyclopédie_, vii. 942 (_Grenier a sel_); _Quintal_=100 French pounds; but which of the numerous French pounds, I know not.] Of all known stimulants, tobacco is perhaps the most agreeable and the least injurious to the person who takes it; but no method of taking it has yet been devised which is not liable to be offensive to the delicate nerves of some bystander. It is probably on this account that a certain discredit has always attached to this most soothing herb, and that it seldom gets fair treatment in the matter of taxation. Over a large part of France, containing some twenty-two millions of inhabitants, tobacco had been subject to monopoly for a hundred years when Louis XVI. came to the throne,[Footnote: With an interval of two years, during which it was subject to a high duty. Stourm, i. 361.] yet the use of the article had become so general that this population bought fifteen million pounds yearly, or between five eighths and three quarters of a pound per head. Of this amount about one twelfth was used for smoking in pipes, and the remainder was consumed in the pleasant form of snuff. Three livres fifteen sous a pound was the price set by the government and collected by the Farmers, and the tobacco was often mouldy.[Footnote: Necker, _De l'Administration_, ii. 100. Babeau, _La vie rurale_, 78.]

The excise on wine and cider (_aides_) was levied not only on the producer, but also on the consumer, in a most vexatious manner, so that the revenue officers were continually forcing their way into private houses, and so that the poor peasant who quietly diluted his measure of cider with two measures of water was lucky if he got off with a triple tax, and did not undergo fine and forfeiture for having untaxed cider in his house. It was moreover a principle with the officers of the excise that wine was never given away; and as a tax was due on every sale the poor vine-dresser could not give a part of the produce of his vineyard to his married children, or even bestow a few bottles in alms on a poor, sick woman without getting into trouble, and all this notwithstanding the fact that in France in the eighteenth century, when tea and coffee were unknown to the rural classes, and when drinking water was often taken from polluted wells, wine or cider was generally considered necessary to health and to life.

It is needless to consider in detail the duties on imports and exports (_traites_). From the beginning of the eighteenth century until three years after the end of the American War, commerce between France and England was totally prohibited as to most articles, and subjected to prohibitory duties in the case of the few that remained. This state of things was tempered by a great system of smuggling, so successfully conducted that insurance in many cases was as low as ten and even as five per cent. Goods were sometimes taken directly from one coast to the other on dark nights, and no reader of the literature of the last century will need to be reminded that the "free traders" who brought them were favorably received by the people among whom they might come to land. Sometimes the articles were sent by circuitous routes through Holland or Germany, on whose frontiers the same walls of prohibition did not exist. But there were many things which could not conveniently be smuggled, and in their case the want of competition, and still more the lack of standards of comparison, tended to retard and injure production. While improved machinery for spinning and weaving was common in England, the old spindle, wheel, and house-loom still held their own in France. In the year 1786, a commercial treaty was signed between the two countries. By its provisions French wines were put on a better footing, and many manufactured articles, as hardware, cutlery, linen, gauze, and millinery were to pay but ten or twelve per cent. The confusion of business which was the natural result of so great a change had not ceased to be felt when the great Revolution began to disturb all commercial relations.

It was not at the frontiers alone that commerce was subject to tolls and duties. Trade was hampered on every road and river in the kingdom, and so complicated were these local dues that it was said that not more than two or three men in a generation understood them thoroughly.

Duties on food were then as now collected at the entrance of many French cities (_octrois_). In the last century they were often partial in their operation; such of the burghers as owned farms or gardens outside the walls being allowed to bring in their produce without charge, while their poorer neighbors were obliged to pay duties on all they ate. In Paris some kinds of food, and notably fish, were both bad and dear, because the charges at the city gate were many times as great as the original value.[Footnote: See the pathetic _cahier_ of the village of Pavaut, _Archives parlementaires_, v. 9. Vauban, _Dîme royale_, 26, 51. Montesquieu, iv. 122 (_Esprit des Lois,_, liv. xiii. c. 7). Necker, _De l'Administration_, ii. 113. _Encyclopédie méthodique, Finance_, iii. 709 (_Traites_). Turgot, vii. 37. Mercier, xi. 100. Stourm, i. 325.]

There was another burden which shared with the taille and the gabelle the especial hatred of the French peasantry. This was the villein service (_corvée_) which was exacted of the farmers and agricultural laborers. The service was of feudal origin, and, while still demanded in many cases by the lords, in accordance with ancient charters or customs, was now also required by the state for the building of roads and the transportation of soldiers' baggage. The demand was based on no general law, but was imposed arbitrarily by intendants and military commanders. The amount due by every parish was settled without appeal by the same authorities. The peasant and his draft-cattle were ordered away from home, perhaps just at the time of harvest. On the roads might be seen the overloaded carts, where the tired soldiers had piled themselves on top of their baggage, while their comrades goaded the slow teams with swords and bayonets, and jeered at the remonstrances of the unhappy owner. The oxen were often injured by unusual labor and harsh treatment, and one sick ox would throw a whole team out of work. The burden, imposed on the parish collectively, was distributed among the peasants by their syndics, political officers, often partial, who were sometimes accompanied in their work of selection by files of soldiers, equally rough and impatient with the refractory peasants and the wretched official. Turgot, who was keenly alive to the hardships of the _corvée_, abolished it during his short term of power, substituting a tax, but it was restored by his successor immediately on his fall, and was not discontinued until the end of the monarchy. [Footnote: The _corvées_ owned by the lords were limited by legal custom to twelve days a year. _Encyclopédie_, iv. 280 (_Corvée_). I can find no such limitations of _corvées_ imposed by the government. Some regard seems to have been paid to peasants' convenience in fixing the season of _corvées_ of road building, but none in those of military transportation. Compensation was given for the latter, but it was inadequate, hardly amounting to one fourth of the market price of such labor. Turgot, iv. 367. Bailly, ii. 215.]

It is entirely impossible to discover, even approximately, what proportion of a Frenchman's income was taken in taxes by the government of Louis XVI. We may guess that the burden was too large, we may be sure that it was ill distributed, yet under it prosperity and population were slowly increasing.

Let us take the figures of Necker, as the most moderate. It is the fashion to make light of Necker, and he certainly was not a man of sufficient strength and genius to overcome all the difficulties with which he was surrounded, but he probably knew more about the condition of France than any other man then living. Let us then take his figures and suppose that the two twentieths, and the four sous per livre of the first twentieth, produced the eleven per cent. which they should theoretically have given. In that case eleven per cent. of the country's income was equal to fifty-five million livres. But at that rate the direct taxes and tithes would have taken more than half the income, and the indirect taxes more than the other half, and French subjects would have been left with less than nothing to live on. Clearly, then, the twentieths did not produce anything like the theoretical eleven per cent.

M. Taine has gone into the question with apparent care, and his figures are adopted by recent writers, but they would seem to be open to the same objection. He reckons that some of the peasants paid over eighty per cent. of their income. But if a man could pay that proportion to the government year after year and not die of want, how very prosperous a man living on the same land must be to-day if his taxes amount only to one quarter or one third of his income. The real difficulty is one of assessment. We can tell approximately how much the country paid; we can never know the amount of its wealth.

How far did the rich escape taxation? The clergy of France as a body did so in a great measure. They paid none of the direct taxes levied on their fellow subjects. They made gifts and loans to the state, however, and borrowed money for the purpose. For this money they paid interest, which must be looked on as their real contribution to the expenses of the state. But in this again they were assisted by the treasury. The amount which finally came out of the pockets of the clergy by direct taxation would appear to have been less than ten per cent. of their income from invested property.

The nobility bore a larger share. The only great tax from which the members of that order were exempted was the taille, forming less than one half of the direct taxation, less than one sixth of the whole. But in the other direct taxes, their wealth and influence sometimes enabled them to escape a fair assessment.

The indirect taxes also bore heavily on the poor. They were levied largely on necessaries, such as salt and food, or on those simple luxuries, wine and tobacco, on which Frenchmen of all classes depend for their daily sense of well-being. The gabelle, with its obligatory seven pounds of salt, approached a poll-tax in its operation.

The worst features of French taxation were the arbitrary spirit which pervaded the financial administration, the regulations never submitted to public criticism, and the tyranny and fraud of subordinates, for which redress was seldom attainable.[Footnote: Horn, 254.] We groan sometimes, and with reason, at the publicity with which all life is carried on to-day. We turn wearily from the wilderness of printed words which surrounds the simplest matters. But only publicity and free discussion will prevent every unscrupulous assessor and every arbitrary clerk in the custom-house from being a petty tyrant. They will not by themselves procure good government, but they will prevent bad government from growing intolerable. In France, as we have seen, to print anything which might stir the public mind was a capital offense; and while the writer of an abstract treatise subversive of religion and government might hope to escape punishment, the citizen who earned the resentment of a petty official was likely to be prosecuted with virulence.