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＇50＇ 〃Compte…général des revenus et dépenses fixes au 1er Mai； 1789
（Imprimerie Royale； 1789）。 … De Luynes； XVI。 49。 … Roux and Buchez； I。
206； 374。 （This relates only to the countries of election； in the
provinces； with assemblies； the increase is no less great）。 Archives
nationales； H2； 1610 （the parish of Bourget； in Anjou）。 Extracts from
the taille rolls of three métayer… farms belonging to M。 de Ruillé。
The taxes in 1762 are 334 livres； 3 sous； in 1783； 372 livres； 15
sous。
CHAPTER II。 TAXATION THE PRINCIPAL CAUSE OF MISERY。
I。 EXTORTION。
Direct taxes。 … State of different domains at the end of the reign
of Louis XV。 … Levies of the tithe and the owner。 … What remains to
the proprietor。
Let us closely examine the extortions he has to endure； which are
very great； much beyond any that we can imagine。 Economists had long
prepared the budget of a farm and shown by statistics the excess of
charges with which the cultivator is overwhelmed。 If he continues to
cultivate； they say； he must have his share in the crops； an
inviolable portion； equal to one…half of the entire production； and
from which nothing can be deducted without ruining him。 This portion；
in short； accurately represents； and not a sou too much； in the first
place； the interest of the capital first expended on the farm in
cattle； furniture； and implements of husbandry； in the second place；
the maintenance of this capital； every year depreciated by wear and
tear； in the third place； the advances made during the current year
for seed； wages； and food for men and animals； and； in the last place；
the compensation due him for the risks he takes and his losses。 Here
is a first lien which must be satisfied beforehand； taking precedence
of all others； superior to that of the seignior； to that of the tithe…
owner （décimateur）； to even that of the king； for it is an
indebtedness due to the soil。＇1＇ After this is paid back； then； and
only then； that which remains； the net product； can be touched。 Now；
in the then state of agriculture； the tithe…owner and the king
appropriate one…half of this net product； when the estate is large；
and the whole； if the estate is a small one＇2＇。 A certain large farm
in Picardy； worth to its owner 3；600 livres； pays 1；800 livres to the
king； and 1；311 livres to the tithe owner； another； in the
Soissonnais； rented for 4；500 livres； pays 2；200 livres taxes and more
than 1；000 livres to the tithes。 An ordinary métayer…farm near Nevers
pays into the treasury 138 livres； 121 livres to the church； and 114
livres to the proprietor。 On another； in Poitou； the fisc （tax
authorities） absorbs 348 livres； and the proprietor receives only 238。
In general； in the regions of large farms； the proprietor obtains ten
livres the arpent if the cultivation is very good； and three livres
when ordinary。 In the regions of small farms； and of the métayer
system； he gets fifteen sous the arpent； eight sous and even six sous。
The entire net profit may be said to go to the church and into the
State treasury。
Hired labor； meantime； is no less costly。 On this métayer…farm in
Poitou； which brings in eight sous the arpent； thirty…six laborers
consume each twenty…six francs per annum in rye； two francs
respectively in vegetables； oil and milk preparations； and two francs
ten sous in pork； amounting to a sum total； each year； for each
person； of sixteen pounds of meat at an expense of thirty…six francs。
In fact they drink water only； use rape…seed oil for soup and for
light； never taste butter； and dress themselves in materials made of
the wool and hair of the sheep and goats they raise。 They purchase
nothing save the tools necessary to make the fabrics of which these
provide the material。 On another metayer…farm； on the confines of la
Marche and Berry； forty…six laborers cost a smaller sum； each one
consuming only the value of twenty…five francs per annum。 We can judge
by this of the exorbitant share appropriated to themselves by the
Church and State； since； at so small a cost of cultivation； the
proprietor finds in his pocket； at the end of the year； six or eight
sous per arpent out of which； if plebeian； he must still pay the dues
to his seignior； contribute to the common purse for the militia； buy
his taxed salt and work out his corvée and the rest。 Towards the end
of the reign of Louis XV in Limousin； says Turgot；＇3＇ the king derives
for himself alone 〃about as much from the soil as the proprietor。〃 In
a certain election…district； that of Tulle； where he abstracts fifty…
six and one…half per cent。 of the product； there remains to the latter
forty…three and one…half per cent。 thus accounting for 〃a multitude of
domains being abandoned。〃
It must not be supposed that time renders the tax less onerous or
that； in other provinces； the cultivator is better treated。 In this
respect the documents are authentic and almost up to the latest hour。
We have only to take up the official statements of the provincial
assemblies held in 1787； to learn by official figures to what extent
the fisc may abuse the men who labor； and take bread out of the mouths
of those who have earned it by the sweat of their brows。
II。 LOCAL CONDITIONS。
State of certain provinces on the outbreak of the Revolution。 … The
taille； and other taxes。… The proportion of these taxes in relation to
income。… The sum total immense。
Direct taxation alone is here concerned； the tailles； collateral
taxes； poll…tax； vingtièmes； and the pecuniary tax substituted for the
corvée＇4＇ In Champagne； the tax…payer pays on 100 livres income fifty…
four livres fifteen sous； on the average； and in many parishes；＇5＇
seventy…one livres thirteen sous。 In the Ile…de…France； 〃if a taxable
inhabitant of a village； the proprietor of twenty arpents of land
which he himself works； and the income of which is estimated at ten
livres per arpent it is supposed that he is likewise the owner of the
house he occupies； the site being valued at forty livres。〃＇6＇ This
tax…payer pays for his real taille； personal and industrial； thirty…
five livres fourteen sous； for collateral taxes seventeen livres
seventeen sous； for the poll…tax twenty…one livres eight sous； for the
vingtièmes twenty…four livres four sous； in all ninety…nine livres
three sous； to which must be added about five livres as the
substitution for the corvée； in all 104 livres on a piece of property
which he rents for 240 livres； a tax amounting to five…twelfths of his
income。
It is much worse on making the same calculation for the poorer
generalities。 In Haute…Guyenne；＇7＇ 〃all property in land is taxed for
the taille； the collateral taxes； and the vingtièmes； more than one…
quarter of its revenue； the only deduction being the expenses of
cultivation； also dwellings； one…third of their revenue； deducting
only the cost of repairs and of maintenance； to which must be added
the poll…tax； which takes about one…tenth of the revenue； the tithe；
which absorbs one…seventh； the seigniorial rents which take another
seventh； the tax substituted for the corvée； the costs of compulsory
collections； seizures； sequestration and constraints； and all ordinary
and extraordinary local charges。 This being subtracted； it is evident
that； in communities moderately taxed； the proprietor does not enjoy a
third of his income； and that； in the communities wronged by the
assessments； the proprietors are reduced to the status of simple
farmers scarcely able to get enough to restore the expenses of
cultivation。〃 In Auvergne；＇8＇ the taille amounts to four sous on the
livre net profit； the collateral taxes and the poll…tax take off four
sous three deniers more； the vingtièmes； two sous and three deniers；
the contribution to the royal roads； to the free gift； to local
charges and the cost of levying； take again one sou one denier； the
total being eleven sous and seven deniers on the livre income； without
counting seigniorial dues and the tithe。 〃The bureau； moreover；
recognizes with regret； that several of the collections pay at the
rate of seventeen sous； sixteen sous； and the most moderate at the
rate of fourteen sous the livre。 The evidence of this is in the
bureau； it is on file in the registry of the court of excise； and of
the election…districts。 It is still more apparent in parishes where an
infinite number of assessments are found； laid on property that has
been abandoned； which the collectors lease； and the product of which
is often inadequate to pay the tax。〃 Statistics of this kind are
terribly eloquent。 They may be summed up in one word。 Putting together
Normandy； the Orleans region； that of Soissons； Champagne； Ile…de…
France； Berry； Poitou； Auvergne； the Lyons region； Gascony； and Haute…
Guyenne； in brief the principal election sections； we find that out of
every hundred francs of revenue the direct