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movable property of their churches and houses at 24；000；000； and their
net revenue at 8 millions； 〃without including that which accrues to
Messieurs the abbots and priors commendatory；〃 which means as much and
perhaps more。 Dom Rocourt； abbot of Clairvaux； has from 300；000 to
400；000 livres income； the Cardinal de Rohan； archbishop of
Strasbourg； more than 1；000；000。＇7＇ In Franche…Comté； Alsace and
Roussillon the clergy own one…half of the territory； in Hainaut and
Artois； three…quarters； in Cambrésis fourteen hundred plow…areas out
of seventeen hundred。＇8＇ Almost the whole of Le Velay belongs to the
Bishop of Puy； the abbot of La Chaise…Dieu； the noble chapter of
Brionde； and to the seigniors of Polignac。 The canons of St。 Claude；
in the Jura； are the proprietors of 12；000 serfs or 'mainmorts。'＇9＇ …
Through fortunes of the first class we can imagine those of the
second。 As along with the noble it comprises the ennobled。 As the
magistrates for two centuries； and the financiers for one century had
acquired or purchased nobility； it is clear that here are to be found
almost all the great fortunes of France； old or new； transmitted by
inheritance； obtained through court favors； or acquired in business。
When a class reaches the summit it is recruited out of those who are
mounting or clambering up。 Here； too； there is colossal wealth。 It has
been calculated that the possessions of the princes of the royal
family； the Comtés of Artois and of Provence； the Ducs d'Orléans and
de Penthiévre then covered one…seventh of the territory。＇10＇ The
princes of the blood have together a revenue of from 24 to 25
millions； the Duc d'Orléans alone has a rental of 11；500；000。＇11＇
These are the vestiges of the feudal régime。 Similar vestiges are
found in England； in Austria； in Germany and in Russia。
Proprietorship； indeed； survives a long time survives the
circumstances on which it is founded。 Sovereignty had constituted
property； divorced from sovereignty it has remained in the hands
formerly sovereign。 In the bishop； the abbot and the count； the king
respected the proprietor while overthrowing the rival； and； in the
existing proprietor a hundred traits still indicate the annihilated or
modified sovereign。
III。 Their Immunities。
Such is the total or partial exemption from taxation。 The tax…
collectors halt in their presence because the king well knows that
feudal property has the same origin as his own； if royalty is one
privilege seigniory is another； the king himself is simply the most
privileged among the privileged。 The most absolute； the most
infatuated with his rights； Louis XIV； entertained scruples when
extreme necessity compelled him to enforce on everybody the tax of the
tenth。＇12＇ Treaties； precedents； immemorial custom； reminiscences of
ancient rights again restrain the fiscal hand。 The clearer the
resemblance of the proprietor to the ancient independent sovereign
the greater his immunity。 … In some places a recent treaty guarantees
him by his position as a stranger； by his almost royal extraction。 〃In
Alsace foreign princes in possession； with the Teutonic order and the
order of Malta； enjoy exemption from all real and personal
contributions。〃 〃In Lorraine the chapter of Remiremont has the
privilege of assessing itself in all state impositions。〃＇13＇ Elsewhere
he is protected by the maintenance of the provincial Assemblies； and
through the incorporation of the nobility with the soil： in Languedoc
and in Brittany the commoners alone paid the taille＇14＇ …Everywhere
else his quality preserved him from it； him； his chateau and the
chateau's dependencies； the taille reaches him only through his
farmers。 And better still； it is sufficient that he himself should
work； or his steward； to communicate to the land his original
independence。 As soon as he touches the soil； either personally or
through his agent； he exempts four plowing…areas （quatre charrues）；
three hundred arpents；＇15＇ which in other hands would pay 2；000 francs
tax。 Besides this he is excempt on 〃the woods； the meadows； the vines；
the ponds and the enclosed land belonging to the chateau； of whatever
extent it may be。〃 Consequently； in Limousin and elsewhere； in regions
principally devoted to pasturage or to vineyards； he takes care to
manage himself； or to have managed； a certain portion of his domain；
in this way he exempts it from the tax collector。＇16＇ There is yet
more。 In Alsace； through an express covenant he does not pay a cent of
tax。 Thus； after the assaults of four hundred and fifty years；
taxation； the first of fiscal instrumentalities； the most burdensome
of all； leaves feudal property almost intact。＇17＇ For the last
century； two new tools； the capitation…tax and the vingtièmes； appear
more effective； and yet are but little more so。 … First of all；
through a masterstroke of ecclesiastical diplomacy； the clergy diverts
or weakens the blow。 As it is an organization； holding assemblies； it
is able to negotiate with the king and buy itself off。 To avoid being
taxed by others it taxes itself。 It makes it appear that its payments
are not compulsory contributions； but a 〃free gift。〃 It obtains then
in exchange a mass of concessions； is able to diminish this gift；
sometimes not to make it； in any event to reduce it to sixteen
millions every five years； that is to say to a little more than three
millions per annum。 In 1788 it is only 1；800；000 livres； and in 1789
it is refused altogether。＇18＇ And still better： as it borrows to
provide for this tax； and as the décimes which it raises on its
property do not suffice to reduce the capital and meet the interest on
its debt； it has the adroitness to secure； besides； a grant from the
king。 Out of the royal treasury； each year； it receives 2；500；000
livres； so that； instead of paying； it receives。 In 1787 it receives
in this way 1；500；000 livres。…As for the nobles； they； being unable to
combine together； to have representatives； and to act in a public way；
operate instead in a private way。 They contact ministers； intendants；
sub…delegates； farmer…generals； and all others clothed with authority；
their quality securing attentions； consideration and favors。 In the
first place； this quality exempts themselves； their dependents； and
the dependents of their dependents； from drafting in the militia； from
lodging soldiers； from （la corvée） laboring on the highways。 Next； the
capitation being fixed according to the tax system； they pay little；
because their taxation is of little account。 Moreover； each one brings
all his credit to bear against assessments。 〃Your sympathetic heart；〃
writes one of them to the intendant； 〃will never allow a father of my
condition to be taxed for the vingtiémes rigidly like a father of low
birth。〃＇19＇ On the other hand； as the taxpayer pays the capitation…tax
at his actual residence； often far away from his estates； and no one
having any knowledge of his per