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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 Paris； in the little parish of
Aubervilliers； I find 〃excessive duties on hay； straw； seeds； tallow；
candles； eggs； sugar； fish； faggots and firewood。〃＇67＇ Compiegne pays
the whole amount of its taille by means of a tax on beverages and
cattle＇68＇。 〃In Toul and in Verdun the taxes are so onerous that but
few consent to remain in the town； except those kept there by their
offices and by old habits。〃＇69＇ At Coulommiers； 〃the merchants and
the people are so severely taxed they dread undertaking any
enterprise。〃 Popular hatred everywhere is profound against octroi；
barrier and clerk。 The bourgeois oligarchy everywhere first cares for
itself before caring for those it governs。 At Nevers and at
Moulins；＇70＇ 〃all rich persons find means to escape their turn to
collect taxes by belonging to different commissions or through their
influence with the élus； to such an extent that the collectors of
Nevers； of the present and preceding year； might be mistaken for real
beggars； there is hardly any small village whose tax collectors are
solvent； since the tenant farmers （métayers） have had to be
appointed。〃 At Angers； 〃independent of presents and candles； which
annually consume 2；172 livres； the public pence are employed and
wasted in clandestine outlays according to the fancy of the municipal
officers。〃 In Provence； where the communities are free to tax
themselves and where they might be expected to show some consideration
for the poor； 〃most of the towns； and notably Aix； Marseilles and
Toulon；＇71＇ pay their impositions；〃 local and general； 〃exclusively by
the tax called the 〃piquet。〃 This is a tax 〃on all species of flour
belonging to and consumed on the territory；〃 for example； of 254；897
livres； which Toulon expends； the piquet furnishes 233；405。 Thus the
taxation falls wholly on the people； while the bishop； the marquis；
the president； the merchant of importance pay less on their dinner of
delicate fish and becaficos th