Part 12 (1/2)

As it was for the advantage of individuals to be thought poor, so it was best for villages to appear squalid. The Marquis of Argenson writes in his journal: ”An officer of the _election_ has come into the village where my country-house is, and has said that the taille of the parish would be much raised this year; he had noticed that the peasants looked fatter than elsewhere, had seen hens' feathers lying about the doors, that people were living well and were comfortable, that I spent a great deal of money in the village for my household expenses, etc. This is what discourages the peasants. This is what causes the misfortunes of the kingdom. This is what Henry IV. would weep over were he living now.”

[Footnote: D'Argenson, vi. 256 (Sept. 12, 1750). See also vi. 425, vii.

55, viii. 8, 35, 53.]

The country people had grown to be very distrustful and suspicious wherever officials of the government were concerned. ”I remember a singular feature of this subject,” says Necker. ”I think it was twenty years ago that an intendant, with the laudable intention of encouraging the manufacture of honey and the cultivation of bees, began by asking for statistics as to the number of hives kept in the province. The people did not understand his intentions, they were, perhaps, suspicious of them, and in a few days almost all the hives were destroyed.”

[Footnote: _De l'Administration_, iii. 232.]

No one could be induced to pay promptly, lest he should be thought to have money. The tax was due in four payments, from the first of October to the last of April, but the collection of one instalment was seldom completed before the following one was due; that of one year seldom made before the next had come. The peasants obliged the collectors to wring out the hard-earned copper pieces one or two at a time. The tardy were vexed with fines and distraints. Furniture, doors, the very rafters and floors were sold for unpaid taxes. In the time of Louis XV., if a whole village fell too much behindhand, its four princ.i.p.al inhabitants might be seized and carried off to jail. This corporal joint-liability was ended by a law pa.s.sed under the ministry of Turgot, and apparently not repealed on his fall.[Footnote: Horn, 238; Vauban; Bailly, ii. 203; Stourm, i. 52; Turgot, vii. 119.]

The a.s.sessment and collection of the taille presented many anomalies. In some places commissioners had been appointed by the intendant, for the purpose of a.s.sessing estates and of reckoning the value of day's labor of artisans. This method worked well and gave satisfaction, but it extended only to a few provinces.[Footnote: Babeau, _Le Village_, 214.]

From the land tax we pa.s.s to the Twentieths (_vingtiemes_ [Footnote: Not to be confounded with the _Droit de vingtieme_, an indirect tax on wine. Kaufmann, 33. Notice that the two _vingtiemes_ are constantly spoken of as the _dixieme_.]), which, as their name implies, were in theory taxes of five per cent. on incomes. From these the clergy only were freed (having bought of the crown a perpetual exemption). Two twentieths and four sous in the livre of the first twentieth, or eleven per cent., was the regular rate in the reign of Louis XVI., and was expected to bring in from fifty-five to sixty million livres a year. A third twentieth was laid in 1782, to last for three years after the end of the war of the American Revolution, then in progress. This twentieth brought in twenty-one and a half millions only, on account of various exemptions that were allowed. The liability to the twentieths was not joint but individual; so that when a deduction was made from the amount charged to one tax-payer, the sum demanded of the others was not increased.

An attempt was made to levy the twentieths on the various sorts of income. The product of agriculture paid the largest part, but a percentage was retained on salaries and pensions paid by the government, and the incomes of public officers receiving fees was estimated. In spite of the desire to include every income in the operation of this tax, it was generally believed that valuations were habitually made too low, and that unfair discrimination took place. The inhabitants of some provinces, on the other hand, were thought to be overcharged. Attempts at rectification were resisted by the courts of law, the doctrine being a.s.serted that the valuation of a man's income for the purposes of this tax could not legally be increased. It is instructive to compare the interest thus shown in the rights of the upper cla.s.ses, who shared in the payment of the twentieths, with the indifference manifested to the arbitrary manner in which the common people were treated in levying the Land Tax.[Footnote: Necker reckons the two _vingtiemes_ and four sous at 55,000,000 livres. _De l'Administration_, i. 5, 6.

_Compte rendu_, 61. Ibid., _Memoire au roi sur l'establiss.e.m.e.nt des administrations provinciales_, 25. Necker abolished the _vingtieme d'industrie_ applied to manufactures and commerce.

_Compte rendu_, 64. In his later book he speaks of it as subsisting in a few provinces only. _De l'Administration_, i. 159. Turgot, iv.

289. Stourm, i. 54.]

The poll tax (_capitation_) was one only in name. It was in fact a roughly reckoned income tax, and the inhabitants of France were for its purposes divided into twenty-two cla.s.ses, according to their supposed ability to pay. In the country, the amount demanded for this tax was usually proportioned to that of the personal taille. People who paid no taille were a.s.sessed according to their public office, military rank, business, or profession. The rules were complicated, giving rise to endless disputes. In theory the very poor were exempt, but the exemption was not very generous, for maid-servants were charged at the rate of three livres and twelve sous a year, and there were yet poorer people who paid less than half that amount. If the poor man failed to pay, a garrison (_garnison_) was lodged upon him. A man in blue, with a gun, came and sat by his fire, slept in his bed, and laid hands on any money that might come into the house, thus collecting the tax and his own wages. The amount levied by the poll-tax and accessories was from thirty-six to forty-two million livres a year.[Footnote: Bailly, ii.

307. Necker, _De l'Administration_, i. 8. Mercier, iii. 98, xi. 96.

Mercier thinks that the _capitation_ was more feared than the _dixieme_, and than the _entrees_, because it attached more directly to the individual and to his person. Does this mean greater severity in collection? Notice that he writes of Paris, where there is no taille.]

The indirect taxes of France were mostly farmed. Once in six years the Controller General of the Finances for the time being entered into a contract, nominally with a man of straw, but actually with a body of rich financiers, who appeared as the man's sureties, and who were known as the Farmers General. The first operation of the Farmers, after entering into the contract, was to raise a capital sum for the purpose of buying out their predecessors, of taking over the material on hand, and of paying an advance to the government; for although many individual Farmers General held over from one contract to the next, the a.s.sociation was a new one for each lease. In 1774, just before the death of King Louis XV., a new contract was made, and the capital advanced amounted to 93,600,000 livres. The Farmers were allowed interest on this sum at the rate of ten per cent. for the first sixty millions, and of seven per cent. for the remaining 33,600,000 livres. This interest was, however, taxed by the government for the two twentieths.

The rent paid by the Farmers under this contract was 152,000,000 livres a year, for which consideration they were allowed to collect the indirect taxes and keep the product. This system, which is at least as old as the New Testament, is now generally condemned, but in the eighteenth century it found defenders even among liberal writers.

The Farmers General in the contract of 1774 were sixty in number, but they did not divide among themselves all the profits of the enterprise.

It was the habit to accord to many people a share in the operations of the farm, without any voice in its management. The people thus favored were called croupiers; king Louis XV. himself was one of them. His Controller General, the Abbe Terray, received a fee of three hundred thousand livres on concluding the contract, and the promise of one thousand livres for every million of profits. When the bargain had been struck and the advance paid, he announced to the Farmers that further croupes would be granted, and that sundry payments must be made to the treasury. The profits of the undertaking were thus materially reduced.

The Farmers at first threatened to throw up their bargain, but the Controller told them that if they did so he would not return their advances, but only pay interest on them. In spite of this swindle, the lease turned out on the whole much to the benefit of the Farmers.

In 1780, when the lease above mentioned expired, Necker was Director of the Finances. He introduced reforms into the General Farm, cutting down the number of Farmers from sixty to forty, and reducing their gains. The collection of certain taxes was taken from them, and entrusted to new companies. His contract was for a rent of 122,900,000 livres and the advance was forty-eight millions, for which the Farmers received seven per cent. Moreover, the latter were not to take the whole profit above the rent of the Farm. The first three millions of that profit went to the treasury, which also received one half of the remaining gains, but croupes and pensions on the Farm were totally abolished. Necker reckons the total sum drawn yearly by the Farmers from the people under his administration at 184,000,000 livres, and the sums collected by the two new companies of his own devising, for the collection of the excise on drinkables and for the administration of the royal domains at 92,000,000 more.

The Farmers General were the most conspicuous representatives in France of the moneyed cla.s.s, which was just rising into importance beside the old aristocracy, by whose members it was despised but courted. Many of the Farmers were of low origin and had risen to fortune by their own abilities. Others belonged to families which had long made a mark in the financial world. Their luxurious style of life was admired by the vulgar and derided by the envious. The offices of the Farm occupied several historic houses in Paris. In the chief of these the French Academy had once held its sittings under the presidency of Seguier, and the walls and ceilings shone with pictures from the brushes of Lebrun and Mignard. The warehouses and offices for the monopoly of tobacco occupied a fine building between the Louvre and the Tuileries, where once the d.u.c.h.esses of Chevreuse and of Longueville had prosecuted their political and amorous intrigues. The discontented tax-payers grumbled the louder at seeing the hated publicans so handsomely lodged.[Footnote: The total receipts of the Farm, according to Necker, were 186,000,000 livres. Against this sum must be set 2,000,000 for salt and tobacco sold to foreigners; 16,000,000 for the cost of salt and tobacco, and 8,000,000 for the cost of other articles to the Farm. The amount of actual taxation collected by the Farm would therefore seem to have been about 160,000,000. Necker, _De l'Administration,_, i. 9, 14, iii. 122.

Lemoine, _Les derniers fermiers generaux, pa.s.sim._ Bailly, ii. 185, _n_. and _pa.s.sim_. _Encyclopedie_, vi. 515 (_Fermes, Cinq grosses_) vi. 513, etc. (_Fermes du roi_). Bertin, 480. Mercier, xii. 89.]

The first and most dreaded of the indirect taxes was the Salt Tax (_gabelle_). As salt is necessary for all, it has from early days been considered by some governments a good article for a tax, no one being able to escape payment by going entirely without it. To make the revenue more secure, every householder in certain parts of France was obliged to buy seven pounds of salt a year at the warehouses of the Farm, for every member of his family more than seven years old. In spite of this, a certain economy in the use of the article became the habit of the French nation, and the traveler of the nineteenth century may bless the government of the Bourbons when for once in his life he finds himself in a country where the cooks do not habitually oversalt the soup.

The unfortunate Frenchmen of the eighteenth century had to pay dear for this culinary lesson. But in this matter as in others they did not all pay alike. The whole product of the salt tax to the treasury was about sixty million livres, of which two thirds, or forty millions, was taken from provinces containing a little more than one third of the population of the kingdom. Necker, who much desired to equalize the impost, mentions six princ.i.p.al categories of provinces in regard to the salt tax; varying from those in which the sale was free, and the article worth from two to nine livres the hundred weight, to those where it was a monopoly of the Farm, and the salt cost the consumer about sixty-two livres. Salt being thus worth thirty times as much in one province as in another, it was possible for a successful smuggler to make a living by a very few trips. The opportunity was largely used; children were trained by their parents for the illicit traffic, but the penalties were very severe. In the galleys were many salt-smugglers; people were shut up on mere suspicion, and in the crowded prisons of that day were carried off by jail-fevers.[Footnote: Necker, _De l'Administration_, ii. 1.

Ibid., _Compte rendu_, 82, and see the map of France divided according to the _gabelle_ in the same volume. Bailly, ii. 163.

Clamageran, iii. 84 _n._, 296, 406. For the numerous officers and complicated system of the _gabelle_, see _Encyclopedie_, vii.

942 (_Grenier a sel_); _Quintal_=100 French pounds; but which of the numerous French pounds, I know not.] Of all known stimulants, tobacco is perhaps the most agreeable and the least injurious to the person who takes it; but no method of taking it has yet been devised which is not liable to be offensive to the delicate nerves of some bystander. It is probably on this account that a certain discredit has always attached to this most soothing herb, and that it seldom gets fair treatment in the matter of taxation. Over a large part of France, containing some twenty-two millions of inhabitants, tobacco had been subject to monopoly for a hundred years when Louis XVI. came to the throne,[Footnote: With an interval of two years, during which it was subject to a high duty. Stourm, i. 361.] yet the use of the article had become so general that this population bought fifteen million pounds yearly, or between five eighths and three quarters of a pound per head.

Of this amount about one twelfth was used for smoking in pipes, and the remainder was consumed in the pleasant form of snuff. Three livres fifteen sous a pound was the price set by the government and collected by the Farmers, and the tobacco was often mouldy.[Footnote: Necker, _De l'Administration_, ii. 100. Babeau, _La vie rurale_, 78.]

The excise on wine and cider (_aides_) was levied not only on the producer, but also on the consumer, in a most vexatious manner, so that the revenue officers were continually forcing their way into private houses, and so that the poor peasant who quietly diluted his measure of cider with two measures of water was lucky if he got off with a triple tax, and did not undergo fine and forfeiture for having untaxed cider in his house. It was moreover a principle with the officers of the excise that wine was never given away; and as a tax was due on every sale the poor vine-dresser could not give a part of the produce of his vineyard to his married children, or even bestow a few bottles in alms on a poor, sick woman without getting into trouble, and all this notwithstanding the fact that in France in the eighteenth century, when tea and coffee were unknown to the rural cla.s.ses, and when drinking water was often taken from polluted wells, wine or cider was generally considered necessary to health and to life.

It is needless to consider in detail the duties on imports and exports (_traites_). From the beginning of the eighteenth century until three years after the end of the American War, commerce between France and England was totally prohibited as to most articles, and subjected to prohibitory duties in the case of the few that remained. This state of things was tempered by a great system of smuggling, so successfully conducted that insurance in many cases was as low as ten and even as five per cent. Goods were sometimes taken directly from one coast to the other on dark nights, and no reader of the literature of the last century will need to be reminded that the ”free traders” who brought them were favorably received by the people among whom they might come to land. Sometimes the articles were sent by circuitous routes through Holland or Germany, on whose frontiers the same walls of prohibition did not exist. But there were many things which could not conveniently be smuggled, and in their case the want of compet.i.tion, and still more the lack of standards of comparison, tended to r.e.t.a.r.d and injure production.

While improved machinery for spinning and weaving was common in England, the old spindle, wheel, and house-loom still held their own in France.