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the origins of contemporary france-1-第141章

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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 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 additi
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