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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 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 t