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descending the Loire to reach Paris； through the Briare canal； pays on
the way； leaving out charges on the Rhone； from thirty…five to forty
kinds of duty； not comprising the charges on entering Paris。〃 It pays
these 〃at fifteen or sixteen places； the multiplied payments obliging
the carriers to devote twelve or fifteen days more to the passage than
they otherwise would if their duties could be paid at one bureau。〃 …
The charges on the routes by water are particularly heavy。 〃From
Pontarlier to Lyons there are twenty…five or thirty tolls； from Lyons
to Aigues…Mortes there are others； so that whatever costs ten sous in
Burgundy； amounts to fifteen and eighteen sous at Lyons； and to over
twenty…five sous at Aigues…Mortes。〃 … The wine at last reaches the
barriers of the city where it is to be drunk。 Here it pays an
octroi＇38＇ of forty…seven francs per hogshead。 … Entering Paris it
goes into the tapster's or innkeeper's cellar where it again pays from
thirty to forty francs for the duty on selling it at retail； at Rethel
the duty is from fifty to sixty francs per puncheon； Rheims gauge。 …
The total is exorbitant。 〃At Rennes；＇39＇ the dues and duties on a
hogshead （or barrel） of Bordeaux wine； together with a fifth over and
above the tax； local charges； eight sous per pound and the octroi；
amount to more than seventy…two livres exclusive of the purchase
money； to which must be added the expenses and duties advanced by the
Rennes merchant and which he recovers from the purchaser； Bordeaux
drayage； freight； insurance； tolls of the flood…gate； entrance duty
into the town； hospital dues； fees of gaugers； brokers and inspectors。
The total outlay for the tapster who sells a barrel of wine amounts to
two hundred livres。〃 We may imagine whether； at this price； the people
of Rennes drink it； while these charges fall on the wine…grower；
since； if consumers do not purchase； he is unable to sell。
Accordingly； among the small growers； he is the most to be pitied；
according to the testimony of Arthur Young； wine…grower and misery are
two synonymous terms。 The crop often fails； 〃every doubtful crop
ruining the man without capital。〃 In Burgundy； in Berry； in
Soisonnais； in the Trois…Evêche's； in Champagne；＇40＇ I find in every
report that he lacks bread and lives on alms。 In Champagne； the
syndics of Bar…sur…Aube write＇41＇ that the inhabitants； to escape
duties； have more than once emptied their wine into the river； the
provincial assembly declaring that 〃in the greater portion of the
province the slightest augmentation of duties would cause the
cultivators to desert the soil。〃 … Such is the history of wine
under the ancient regime。 From the producer who grows to the tapster
who sells； what extortions and what vexations！ As to the salt…tax；
according to the comptroller…general；＇42＇ this annually produces 4；000
domiciliary seizures； 3；400 imprisonments； 500 sentences to flogging；
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