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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 personal income； he may pay whatever seems
to him proper。 There are no proceedings against him； if he is a noble；
the greatest circumspection is used towards persons of high rank。 〃In
the provinces；〃 says Turgot； 〃 the capitation…tax of the privileged
classes has been successively reduced to an exceedingly small matter；
whilst the capitation…tax of those who are liable to the taille is
almost equal to the aggregate of that tax。〃 And finally； 〃the
collectors think that they are obliged to act towards them with marked
consideration〃 even when they owe； 〃the result of which；〃 says Necker；
〃is that very ancient； and much too large amounts； of their
capitation…tax remain unpaid。〃 Accordingly； not having been able to
repel the assault of the revenue services in front they evaded it or
diminished it until it became almost unobjectionable。 In Champagne； on
nearly 1；500；000 livres provided by the capitation…tax； they paid in
only 14；000 livres；〃 that is to say； 〃2 sous and 2 deniers for the
same purpose which costs 12 sous per livre to those chargeable with
the taille。〃 According to Calonne； 〃if concessions and privileges had
been suppressed the vingtièmes would have furnished double the
amount。〃 In this respect the most opulent were the most skillful in
protecting themselves。 〃With the intendants；〃 said the Duc d'Orleans；
〃I settle matters； and pay about what I please；〃 and he calculated
that the provincial administration； rigorously taxing him； would cause
him to lose 300；000 livres rental。 It has been proved that the princes
of the blood paid； for their two…twentieths； 188；000 instead of
2；400；000 livres。 In the main； in this régime； exception from taxation
is the last remnant of sovereignty or； at least； of independence。 The
privileged person avoids or repels taxation； not merely because it
despoils him； but because it belittles him； it is a mark of the
commoner； that is to say； of former servitude； and he resists the fisc
（the revenue services） as much through pride as through interest。
IV。 Their Feudal Rights。
These advantages are the remains of primitive sovereignty。
Let us follow him home to his own domain。 A bishop； an abbé； a
chapter of the clergy； an abbess； each has one like a lay seignior；
for； in former times； the monastery and the church were small
governments like the county and the duchy。 …Intact on the other bank
of the Rhine； almost ruined in France； the feudal structure everywhere
discloses the same plan。 In certain places； better protected or less
attacked； it has preserved all its ancient externals。 At Cahors； the
bishop…count of the town had the right； on solemnly officiating； 〃to
place his helmet； cuirass； gauntlets and sword on the altar。〃＇20＇ At
Besan？on； the archbishop…prince has six high officers； who owe him
homage for their fiefs； and who attend at his coronation and at his
obsequies。 At Mende；＇21＇ the bishop； seignior…suzerain for Gévaudan
since the eleventh century； appoints 〃the courts； ordinary judges and
judges of appeal； the commissaries and syndics of the country。〃 He
disposes of all the places； 〃municipal and judiciary。〃 Entreated to
appear in the assembly of the three orders of the province； he
〃replies that his place； his possessions and his rank exalting him
above every individual in his diocese。 He cannot sit under the
presidency of any person； that； being seignior…suzerain of all estates
and particularly of the baronies； he cannot give way to his vassals。〃
In brief that he is king； or but little short of it； in his own
province。 At Remiremont； the noble chapter of canonesses has；
〃inferior； superior； and ordinary judicature in fifty…two bans of
seigniories；〃 nominates seventy…five curacies and confers ten male
canonships。 It appoints the municipal officers of the town； and；
besides these； three lower and higher courts； and everywhere the
officials in the jurisdiction over woods and forests。 Thirty…two
bishops； without counting the chapters； are thus temporal seigniors；
in whole or in part； of their episcopal town； sometimes of the
surrounding district； and sometimes； like the bishop of St。 Claude； of
the entire country。 Here the feudal tower has been preserved。
Elsewhere it is plastered over anew； and more particularly in the
appanages。 In these domains； comprising more than twelve of our
departments； the princes of the blood appoint to all offices in the
judiciary and to all clerical livings。 Being substitutes of the king
they enjoy his serviceable and honorary rights。 They are almost
delegated kings； and for life； for they not only receive all that the
king would receive as seignior； but again a portion of that which he
would receive as monarch。 For example； the house of Orleans collects
the excises；＇22＇ that is to say the duty on liquors； on works in gold
or silver； on manufactures of iron； on steel； on cards； on paper and
starch； in short； on the entire sum…total of one of the most onerous
indirect taxes。 It is not surprising； if； having a nearly sovereign
situation； they have a council； a chancellor； an organized debt； a
court；＇23＇ a domestic ceremonial system； and that the feudal edifice
in their hands should put on the luxurious and formal trappings which
it had assumed in the hands of the king。
Let us turn to its inferior personages； to a seignior of medium
rank； on his square league of ground； amidst the thousand inhabitants
who were formerly his villeins or his serfs； within reach of the
monastery； or chapter； or bishop whose rights intermingle with his
rights。 Whatever may have been done to abase him his position is still
very high。 He is yet； as the intendants say； 〃the first inhabitant；〃 a
prince whom they have half despoiled of his public functions and
consigned to his honorary and available rights； but who nevertheless
remains a prince。＇24＇ He has his bench in the church； and his right
of sepulture in the choir； the tapestry bears his coat of arms； they
bestow on him incense； 〃holy water by distinction。〃 Often； having
founded the church； he is its patron； choosing the curate and claiming
to control him； in the rural districts we see him advancing or
retarding the hour of the parochial mass according to his fancy。 If he
bears a title he is supreme judge； and there are entire provinces；
Maine and Anjou； for example； where there is no fief without the
judge。 In this case he appoints the bailiff； the registrar； and other
legal and judicial officers； attorneys； notaries； seigniorial
sergeants； constabulary on foot or mounted； who draw up documents or
decide in his name in civil and criminal cases on the first trial。 He
appoints； moreover； a forest…warden； or decides forest offenses； and
enforces the penalties； which this officer inflicts。 He has his prison
for delinquents of various kinds； and sometimes his forked gibbets。 On
the other hand； as compens