Propheticwarningandadmirableforesightinonewhomanexcessofevildoesnotblindtotheeviloftheremedy！Enlightenedbyhisfeudalandruralinstincts，theoldmanatoncejudgesboththegovernmentandthephilosophers，theAncientRegimeandtheRevolution。
IV。THEPEASANTBECOMESLANDOWNER。
Howthepeasantbecomesaproprietor。—Heisnobetteroff。—
Increaseoftaxes。—Heisthe\"mule\"oftheAncientRegime。
Miserybegetsbitternessinaman；butownershipcoupledwithmiseryrendershimstillmorebitter。Hemayhavesubmittedtoindigencebutnottospoliation—whichisthesituationofthepeasantin1789，for，duringtheeighteenthcentury，hehadbecomethepossessorofland。Buthowcouldhemaintainhimselfinsuchdestitution？Thefactisalmostincredible，butitisneverthelesstrue。WecanonlyexplainitbythecharacteroftheFrenchpeasant，byhissobriety，histenacity，hisrigorwithhimself，hisdissimulation，hishereditarypassionforpropertyandespeciallyforthatofthesoil。Hehadlivedonprivations，andeconomizedsouaftersou。Everyyearafewpiecesofsilverareaddedtohislittlestoreofcrownsburiedinthemostsecretrecessofhiscellar；Rousseau’speasant，concealinghiswineandbreadinapit，assuredlyhadayetmoresecrethiding—place；alittlemoneyinawoollenstockingorinajugescapes，morereadilythanelsewhere，thesearchoftheclerks。
Dressedinrags，goingbarefoot，eatingnothingbutcoarseblackbread，butcherishingthelittletreasureinhisbreastonwhichhebuildssomanyhopes，hewatchesfortheopportunitywhichneverfailstocome。\"Inspiteofprivileges，\"writesagentlemanin1755，[46]
\"thenoblesaredailybeingruinedandreduced，theThird—Estatemakingallthefortunes。\"Anumberofdomains，throughforcedorvoluntarysales，thuspassintothehandsoffinanciers，ofmenofthequill，ofmerchants，andofthewell—to—dobourgeois。Beforeundergoingthistotaldispossession，however，theseignior，involvedindebt，isevidentlyresignedtopartialalienationofhisproperty。
Thepeasantwhohasbribedthestewardisathandwithhishoard。\"Itispoorproperty，mylord，anditcostsyoumorethanyougetfromit。\"Thismayrefertoanisolatedpatch，oneendofafieldormeadow，sometimesafarmwhosefarmerpaysnothing，andgenerallyworkedbyamétayerwhosewantsandindolencemakehimanannualexpensetohismaster。Thelattermaysaytohimselfthatthealienatedparcelisnotlost，since，somedayorother，throughhisrightofrepurchase，hemaytakeitback，while，inthemeantime，heenjoysacens，drawbacks，andthelord’sdues。Moreover，thereisonhisdomainandaroundhim，extensiveopenspaceswhichthedeclineofcultivationanddepopulationhaveleftadesert。Torestorethevalueofthishemustsurrenderitsproprietorship。Thereisnootherwaybywhichtoattachmanpermanentlytothesoil。Andthegovernmenthelpshimalonginthismatter。Obtainingnorevenuefromtheabandonedsoil，itassentstoaprovisionalwithdrawalofitstooweightyhand。
Bytheedictof1766，apieceofclearedwastelandremainsfreeofthetailleforfifteenyears，and，thereupon，intwenty—eightprovinces400，000arpentsareclearedinthreeyears[47]。
Thisisthemodebywhichtheseigniorialdomaingraduallycrumblesawayanddecreases。Towardsthelast，inmanyplaces，withtheexceptionofthechateauandthesmalladjoiningfarmwhichbringsin2or3000francsayear，nothingislefttotheseigniorbuthisfeudaldues；[48]therestofthesoilbelongstothepeasantry。
Forbonnaisalreadyremarks，towards1750，thatmanyofthenoblesandoftheennobled\"reducedtoextremepovertybutwithtitlestoimmensepossessions，\"havesoldoffportionstosmallcultivatorsatlowprices，andoftenfortheamountofthetaille。Towards1760，one—
quarterofthesoilissaidtohavealreadypassedintothehandsoffarmers。In1772，inrelationtothevingtième，whichisleviedonthenetrevenueofrealproperty，theintendantofCaen，havingcompletedthestatementofhisquota，estimatesthatoutof150，000\"thereareperhaps50，000whoseliabilitiesdidnotexceedfivesous，andperhapsstillasmanymorenotexceedingtwentysous。\"[49]Contemporaryobserversauthenticatethispassionofthepeasantforland。\"Thesavingsofthelowerclasses，whichelsewhereareinvestedwithindividualsandinthepublicfunds，arewhollydestinedinFrancetothepurchaseofland。\"\"Accordinglythenumberofsmallruralholdingsisalwaysontheincrease。Neckersaysthatthereisanimmensityofthem。\"ArthurYoung，in1789，isastonishedattheirgreatnumberand\"inclinestothinkthattheyformathirdofthekingdom。\"Thisalreadywouldbeouractualestimate，andwestillfind，approximately，theactualfigures，onestimatingthenumberofproprietorsincomparisonwiththenumberofinhabitants。
Thesmallcultivator，however，inbecomingapossessorofthesoilassumeditscharges。Simplyasday—laborer，andwithhisarmsalone，hewasonlypartiallyaffectedbythetaxes；\"wherethereisnothingthekingloseshisdues。\"Butnow，vainlyishepooranddeclaringhimselfstillpoorer；thefischasaholdonhimandoneveryportionofhisnewpossessions。Thecollectors，peasantslikehimself，andjealous，byvirtueofbeinghisneighbors，knowhowmuchhisproperty，exposedtoview，bringsin；hencetheytakealltheycanlaytheirhandson。Vainlyhashelaboredwithrenewedenergy；hishandsremainasempty，and，attheendoftheyear，hediscoversthathisfieldhasproducedhimnothing。Themoreheacquiresandproducesthemoreburdensomedothetaxesbecome。In1715，thetailleandthepoll—tax，whichhealonepays，ornearlyalone，amountstosixty—sixmillionsoflivres；theamountisninety—threemillionsin1759andonehundredandtenmillionsin1789。[50]In1757，thechargesamountto283，156，000livres；in1789to476，294，000livres。
Theoretically，throughhumanityandthroughgoodsense，thereis，doubtless，adesiretorelievethepeasant，andpityisfeltforhim。
But，inpractice，throughnecessityandroutine，heistreatedaccordingtoCardinalRichelieu’sprecept，asabeastofburdentowhichoatsissparinglyrationedoutforfearthathemaybecometoostrongandkick，\"amulewhich，accustomedtohisload，isspoiledmorebylongreposethanbywork。\"……
Notes:
[1]Labruyère，editionofDestailleurs，II，97。Additiontothefourthed。（1689）
[2]Oppressionandmiserybeginabout1672。—Attheendoftheseventeenthcentury（l698），thereportsmadeupbytheintendantsfortheDucdeBourgogne，statethatmanyofthedistrictsandprovinceshavelostone—sixth，one—fifth，one—quarter，thethirdandeventhehalfoftheirpopulation。（Seedetailsinthe\"correspondancedescontr？leurs—générauxfrom1683to1698，\"publishedbyM。deBoislisle）。Accordingtothereportsofintendants，（Vauban，\"DimeRoyale，\"ch。VII。§2。），thepopulationofFrancein1698amountedto19，994，146inhabitants。From1698to1715itdecreases。AccordingtoForbonnais，therewerebut16or17millionsundertheRegency。Afterthisepochthepopulationnolongerdiminishesbut，forfortyyears，ithardlyincreases。In1753（Voltaire，\"DictPhil。，\"articlePopulation），thereare3，550，499hearths，besides700，000soulsinParis，whichmakesfrom16to17millionsofinhabitantsifwecountfourandone—halfpersonstoeachfireside，andfrom18to19millionsifwecountfivepersons。
[3]Floquet，\"HistoireduParlementdeNormandie，\"VII。402。
[4]Rousseau，\"Confessions，\"1stpart，ch。IV。（1732）。
[5]D’Argenson，19thand24thMay，July4，andAug。1，1739
[6]\"Résuméd’histoired’AuvergneparunAuvergnat\"（M。
Tallandier），p。313。
[7]D’Argenson，1740，Aug。7and21，September19and24，May28
andNovember7。
[8]D’Argenson，October4，1749；May20，Sept。12，Oct。28，Dec。
28，1750。
[9]D’Argenson，June21，1749；May22，1750；March19，1751；
February14，April15，1752，etc。
[10]Floquet，ibid……VII。410（April，1752，anaddresstotheParliamentofNormandy）
[11]D’Argenson，November26，1751:March15，1753。
[12]D’Argenson，IV。124；VI。165:VII。194，etc。
[13]Floquet，ibid。VI。400—430
[14]\"Correspondance，\"byMétra，I。338，341。—Hippeau，\"LeGouvernementdeNormandie，\"IV。62，199，358。
[15]\"Procès—verbauxdel’assembléeprovincialedeBasseNormandie\"
（1787），p。151。
[16]Archivesnationales，G，319。ConditionofthedirectoryofIssoudun，andH，1149，612，1418。
[17]Ibid……ThelettersofM。deCrosne，intendantofRouen（February17，1784）；ofM。deBlossac，intendantofPoitiers（May9，1784）；ofM。deVilleneuve，intendantofBourges（March28，1784）；ofM。deCypierre，intendantofOrleans（May28，1784）；ofM。deMaziron，intendantofMoulins（June28，1786）；ofM。Dupont，intendantofMoulins（Nov。16，1779），etc。
[18]Archivesnationales，H，200（AmemorandumbyM。Amelot，intendantatDijon，1786）。
[19]GautierdeBianzat，\"DoléancessurlessurchargesqueportentlesgensduTiers—Etat，\"etc。（1789），p。188。—\"Procès—verbauxdeI’assembléeprovincialed’Auvergne\"（1787），p。175。
[20]ThérondeMontaugé，\"L’AgricultureetleschoresruralesdansleToulousain，\"112。
[21]\"Procès—verbauxdeassembléeprovincialedelaHaute—Guyenne，\"
I。47，79。
[22]\"Procès—verbauxdel’assembléeprovincialeduSoissonais\"
（1787），p。457；\"del’assembléeprovincialed’Auch，\"p。24。
[23]\"Résumédescahiers，\"byPrudhomme，III。271。
[24]Hippeau，ibid。VI。74，243（grievancesdrawnupbytheChevalierdeBertin）。
[25]Seethearticle\"FermiersetGrains，\"intheEncyclopedia，byQuesnay，1756。
[26]ThérondeMontaugé，p。25。—\"Ephéméridesducitoyen，\"III。190
（1766）；IX。15（anarticlebyM。deButré，1767）。
[27]\"Procés—verbauxdel’assembléeprovincialedel’Orléanais\"
（1787），inamemoirbyM。d’Autroche。
[28]Oneissurprisedtoseesuchanumerouspeoplefedeventhoughone—half，orone—quarterofthearablelandissterilewastes。（ArthurYoung，II，137。）
[29]Archivesnationales，H，1149。AletteroftheComtessedeSaint—Georges（1772）ontheeffectsoffrost。\"Thegroundthisyearwillremainuncultivated，therebeingalreadymuchlandinthiscondition，andespeciallyinourparish。\"ThérondeMontaugé，ibid……
45，80。
[30]ArthurYoung，II。112，115。—ThérondeMontaugé，52，61。
[31]TheMarquisdeMirabeau，\"Traitédelapopulation，\"p。29。
[32]CfGaliani，\"Dialoguessurlecommercedesblés。\"（1770），p。
193。Wheatbreadatthistimecostfoursousperpound。
[33]ArthurYoung，II。200，201，260—265。—ThérondeMontaugé，59，68，75，79，81，84。
[34]\"Thepoorpeoplewhocultivatethesoilherearemétayers，thatismenwhohirethelandwithoutabilitytostockit；theproprietorisforcedtoprovidecattleandseedandheandhistenantsdividetheproduce。\"—ARTHURYOUNG。（TR。）
[35]\"Ephéméridesducitoyen，\"VI。81—94（1767），andIX。99（1767）。
[36]Turgot，\"Collectionsdeséconomistes，\"I。544，549。
[37]MarquisdeMirabeau，\"Traitédelapopulation，\"83……
[38]Hippeau，VI，91。
[39]Dulaure，\"Descriptiondel’Auvergne，\"1789。
[40]ArthurYoung，I。235。
[41]\"Ephéméridesducitoyen，\"XX。146，aletteroftheMarquisde—August17，1767。
[42]LucasdeMontigny，\"MemoiresdeMirabeau，\"I，394。
[43]ArthurYoung，I。280，289，294。
[44]Lafayette\"Mémoires，\"V。533。
[45]LucasdeMontigny，ibid。（aletterofAugust18，1777）。
[46]DeTocqueville，117。
[47]\"Procès—verbauxdel’assembléeprovincialedeBasseNormandie\"
（1787），p。205。
[48]LéoncedeLavergne，p。26（accordingtothetablesofindemnitygrantedtotheémigrésin1825）。IntheestateofBlet（seenote2attheendofthevolume），twenty—twoparcelsarealienatedin1760。—ArthurYoung，I。308（thedomainofTour—d’Aigues，inProvence），andII。198，214。—Doniol，\"Histoiredesclassesrurales，\"
p。450。—DeTocqueville，p。36。
[49]Archivesnationales，H，1463（aletterbyM。deFontette，November16，1772）。—Cf。Cochut，\"RevuedesDeuxMondes，\"
September，1848。Thesaleofthenationalpropertyseemsnottohavesensiblyincreasedsmallpropertiesnorsensiblydiminishedthenumberofthelargeones。TheRevolutiondevelopedmoderatesizedproperties。
In1848，thelargeestatesnumbered183，000（23，000familiespaying300francstaxes，andmore，andpossessingontheaverage260hectaresofland，and160，000familiespayingfrom230to500francstaxesandpossessingontheaverage75hectares。）These183，000familiespossessed18，000，000hectares。—Therearebesides700，000mediumsizedestates（payingfrom50to250francstax），andcomprising15，000，000hectares。—Andfinally3，900，000smallpropertiescomprising15，000，000hectares（900，000payingfrom25to50francstax，averagingfiveandone—halfhectareseach，and3，000，000payinglessthan25francs，averagingthreeandoneninthhectareseach）。—
AccordingtothepartialstatementofdeTocquevillethenumberofholdersofrealpropertyhadincreased，ontheaverage，tofive—
twelfths；thepopulation，atthesametime，havingincreasedfive—
thirteenths（from26to36millions）。
[50]\"Compte—généraldesrevenusetdépensesfixesau1erMai，1789
（ImprimerieRoyale，1789）。—DeLuynes，XVI。49。—RouxandBuchez，I。
206，374。（Thisrelatesonlytothecountriesofelection；intheprovinces，withassemblies，theincreaseisnolessgreat）。Archivesnationales，H2，1610（theparishofBourget，inAnjou）。Extractsfromthetaillerollsofthreemétayer—farmsbelongingtoM。deRuillé。
Thetaxesin1762are334livres，3sous；in1783，372livres，15
sous。
CHAPTERII。TAXATIONTHEPRINCIPALCAUSEOFMISERY。
I。EXTORTION。
Directtaxes。—StateofdifferentdomainsattheendofthereignofLouisXV。—Leviesofthetitheandtheowner。—Whatremainstotheproprietor。
Letuscloselyexaminetheextortionshehastoendure，whichareverygreat，muchbeyondanythatwecanimagine。Economistshadlongpreparedthebudgetofafarmandshownbystatisticstheexcessofchargeswithwhichthecultivatorisoverwhelmed。Ifhecontinuestocultivate，theysay，hemusthavehisshareinthecrops，aninviolableportion，equaltoone—halfoftheentireproduction，andfromwhichnothingcanbedeductedwithoutruininghim。Thisportion，inshort，accuratelyrepresents，andnotasoutoomuch，inthefirstplace，theinterestofthecapitalfirstexpendedonthefarmincattle，furniture，andimplementsofhusbandry；inthesecondplace，themaintenanceofthiscapital，everyyeardepreciatedbywearandtear；inthethirdplace，theadvancesmadeduringthecurrentyearforseed，wages，andfoodformenandanimals；and，inthelastplace，thecompensationduehimfortheriskshetakesandhislosses。Hereisafirstlienwhichmustbesatisfiedbeforehand，takingprecedenceofallothers，superiortothatoftheseignior，tothatofthetithe—
owner（décimateur），toeventhatoftheking，foritisanindebtednessduetothesoil。[1]Afterthisispaidback，then，andonlythen，thatwhichremains，thenetproduct，canbetouched。Now，inthethenstateofagriculture，thetithe—ownerandthekingappropriateone—halfofthisnetproduct，whentheestateislarge，andthewhole，iftheestateisasmallone[2]。AcertainlargefarminPicardy，worthtoitsowner3，600livres，pays1，800livrestotheking，and1，311livrestothetitheowner；another，intheSoissonnais，rentedfor4，500livres，pays2，200livrestaxesandmorethan1，000livrestothetithes。Anordinarymétayer—farmnearNeverspaysintothetreasury138livres，121livrestothechurch，and114
livrestotheproprietor。Onanother，inPoitou，thefisc（taxauthorities）absorbs348livres，andtheproprietorreceivesonly238。
Ingeneral，intheregionsoflargefarms，theproprietorobtainstenlivresthearpentifthecultivationisverygood，andthreelivreswhenordinary。Intheregionsofsmallfarms，andofthemétayersystem，hegetsfifteensousthearpent，eightsousandevensixsous。
TheentirenetprofitmaybesaidtogotothechurchandintotheStatetreasury。
Hiredlabor，meantime，isnolesscostly。Onthismétayer—farminPoitou，whichbringsineightsousthearpent，thirty—sixlaborersconsumeeachtwenty—sixfrancsperannuminrye，twofrancsrespectivelyinvegetables，oilandmilkpreparations，andtwofrancstensousinpork，amountingtoasumtotal，eachyear，foreachperson，ofsixteenpoundsofmeatatanexpenseofthirty—sixfrancs。
Infacttheydrinkwateronly，userape—seedoilforsoupandforlight，nevertastebutter，anddressthemselvesinmaterialsmadeofthewoolandhairofthesheepandgoatstheyraise。Theypurchasenothingsavethetoolsnecessarytomakethefabricsofwhichtheseprovidethematerial。Onanothermetayer—farm，ontheconfinesoflaMarcheandBerry，forty—sixlaborerscostasmallersum，eachoneconsumingonlythevalueoftwenty—fivefrancsperannum。WecanjudgebythisoftheexorbitantshareappropriatedtothemselvesbytheChurchandState，since，atsosmallacostofcultivation，theproprietorfindsinhispocket，attheendoftheyear，sixoreightsousperarpentoutofwhich，ifplebeian，hemuststillpaytheduestohisseignior，contributetothecommonpurseforthemilitia，buyhistaxedsaltandworkouthiscorvéeandtherest。TowardstheendofthereignofLouisXVinLimousin，saysTurgot，[3]thekingderivesforhimselfalone\"aboutasmuchfromthesoilastheproprietor。\"Inacertainelection—district，thatofTulle，whereheabstractsfifty—
sixandone—halfpercent。oftheproduct，thereremainstothelatterforty—threeandone—halfpercent。thusaccountingfor\"amultitudeofdomainsbeingabandoned。\"
Itmustnotbesupposedthattimerendersthetaxlessonerousorthat，inotherprovinces，thecultivatorisbettertreated。Inthisrespectthedocumentsareauthenticandalmostuptothelatesthour。
Wehaveonlytotakeuptheofficialstatementsoftheprovincialassembliesheldin1787，tolearnbyofficialfigurestowhatextentthefiscmayabusethemenwholabor，andtakebreadoutofthemouthsofthosewhohaveearneditbythesweatoftheirbrows。
II。LOCALCONDITIONS。
StateofcertainprovincesontheoutbreakoftheRevolution。—Thetaille，andothertaxes。—Theproportionofthesetaxesinrelationtoincome。—Thesumtotalimmense。
Directtaxationaloneishereconcerned，thetailles，collateraltaxes，poll—tax，vingtièmes，andthepecuniarytaxsubstitutedforthecorvée[4]InChampagne，thetax—payerpayson100livresincomefifty—
fourlivresfifteensous，ontheaverage，andinmanyparishes，[5]
seventy—onelivresthirteensous。IntheIle—de—France，\"ifataxableinhabitantofavillage，theproprietoroftwentyarpentsoflandwhichhehimselfworks，andtheincomeofwhichisestimatedattenlivresperarpentitissupposedthatheislikewisetheownerofthehouseheoccupies，thesitebeingvaluedatfortylivres。\"[6]Thistax—payerpaysforhisrealtaille，personalandindustrial，thirty—
fivelivresfourteensous，forcollateraltaxesseventeenlivresseventeensous，forthepoll—taxtwenty—onelivreseightsous，forthevingtièmestwenty—fourlivresfoursous，inallninety—ninelivresthreesous，towhichmustbeaddedaboutfivelivresasthesubstitutionforthecorvée，inall104livresonapieceofpropertywhichherentsfor240livres，ataxamountingtofive—twelfthsofhisincome。
Itismuchworseonmakingthesamecalculationforthepoorergeneralities。InHaute—Guyenne，[7]\"allpropertyinlandistaxedforthetaille，thecollateraltaxes，andthevingtièmes，morethanone—
quarterofitsrevenue，theonlydeductionbeingtheexpensesofcultivation；alsodwellings，one—thirdoftheirrevenue，deductingonlythecostofrepairsandofmaintenance；towhichmustbeaddedthepoll—tax，whichtakesaboutone—tenthoftherevenue；thetithe，whichabsorbsone—seventh；theseigniorialrentswhichtakeanotherseventh；thetaxsubstitutedforthecorvée；thecostsofcompulsorycollections，seizures，sequestrationandconstraints，andallordinaryandextraordinarylocalcharges。Thisbeingsubtracted，itisevidentthat，incommunitiesmoderatelytaxed，theproprietordoesnotenjoyathirdofhisincome，andthat，inthecommunitieswrongedbytheassessments，theproprietorsarereducedtothestatusofsimplefarmersscarcelyabletogetenoughtorestoretheexpensesofcultivation。\"InAuvergne，[8]thetailleamountstofoursousonthelivrenetprofit；thecollateraltaxesandthepoll—taxtakeofffoursousthreedeniersmore；thevingtièmes，twosousandthreedeniers；
thecontributiontotheroyalroads，tothefreegift，tolocalchargesandthecostoflevying，takeagainonesouonedenier，thetotalbeingelevensousandsevendeniersonthelivreincome，withoutcountingseigniorialduesandthetithe。\"Thebureau，moreover，recognizeswithregret，thatseveralofthecollectionspayattherateofseventeensous，sixteensous，andthemostmoderateattherateoffourteensousthelivre。Theevidenceofthisisinthebureau；itisonfileintheregistryofthecourtofexcise，andoftheelection—districts。Itisstillmoreapparentinparisheswhereaninfinitenumberofassessmentsarefound，laidonpropertythathasbeenabandoned，whichthecollectorslease，andtheproductofwhichisofteninadequatetopaythetax。\"Statisticsofthiskindareterriblyeloquent。Theymaybesummedupinoneword。PuttingtogetherNormandy，theOrleansregion，thatofSoissons，Champagne，Ile—de—
France，Berry，Poitou，Auvergne，theLyonsregion，Gascony，andHaute—
Guyenne，inbrieftheprincipalelectionsections，wefindthatoutofeveryhundredfrancsofrevenuethedirecttaxonthetax—payerisfifty—threefrancs，ormorethanone—half[9]。Thisisaboutfivetimesasmuchasatthepresentday。
III。THECOMMONLABORER。
Fourdirecttaxesonthecommonlaborer。
Thetaxationauthorities，however，inthusbearingdownontaxablepropertyhasnotreleasedthetaxablepersonwithoutproperty。Intheabsenceoflanditseizesonmen。Indefaultofanincomeittaxesaman’swages。Withtheexceptionofthevingtièmes，theprecedingtaxesnotonlyboreonthosewhopossessedsomethingbut，again，onthosewhopossessednothing。IntheToulousain[10]atSt。PierredeBarjouville，thepoorestday—laborer，withnothingbuthishandsbywhichtoearnhissupport，andgettingtensousaday，payseight，nineandtenlivrespoll—tax。\"InBurgundy[11]itiscommontoseeapoormechanic，withoutanyproperty，taxedeighteenandtwentylivresforhispoll—taxandthetaille。\"InLimousin，[12]allthemoneybroughtbackbythemasonsinwinterserves\"topaythetaxeschargedtotheirfamilies。\"Astotheruralday—laborersandthesettlers（colons）theproprietor，evenwhenprivileged，whoemploysthem，isobligedtotakeuponhimselfapartoftheirquota，otherwise，beingwithoutanythingtoeat，theycannotwork，[13]evenintheinterestofthemaster；manmusthavehisrationofbreadthesameasanoxhisrationofhay。\"InBrittany，[14]itisnotoriousthatnine—tenthsoftheartisans，thoughpoorlyfedandpoorlyclothed，havenotacrownfreeofdebtattheendoftheyear，\"thepoll—taxandotherscarryingoffthisonlyandlastcrown。AtParis[15]\"thedealerinashes，thebuyerofoldbottles，thegleanerofthegutters，thepeddlersofoldironandoldhats，\"themomenttheyobtainashelterpaythepoll—taxofthreelivresandtensouseach。Toensureitspaymenttheoccupantofahousewhosub—letstothemismaderesponsible。Moreover，incaseofdelay，a\"blueman，\"abailiff’ssubordinate，issentwhoinstallshimselfonthespotandwhosetimetheyhavetopayfor。Merciercitesamechanic，namedQuatremain，who，withfoursmallchildren，lodgedinthesixthstory，wherehehadarrangedachimneyasasortofalcoveinwhichheandhisfamilyslept。\"OnedayIopenedhisdoor，fastenedwithalatchonly，theroompresentingtoviewnothingbutthewallsandavice；theman，comingoutfromunderhischimney，halfsick，saystome，’Ithoughtitwasthebluemanforthepoll—tax。\"’
Thus，whatevertheconditionofthepersonsubjecttotaxation，howeverstrippedanddestitute，thedexteroushandsofthefisctakeholdofhim。Mistakescannotpossiblyoccur:itputsonnodisguise，itcomesontheappointeddayandrudelylaysitshandonhisshoulder。Thegarretandthehut，aswellasthefarmandthefarmhouseknowthecollector，theconstableandthebailiff；nohovelescapesthedetestablebrood。Thepeoplesow，harvesttheircrops，workandundergoprivationfortheirbenefit；and，shouldthepenniessopainfullysavedeachweekamount，attheendoftheyeartoapieceofsilver，themouthoftheirpouchclosesoverit。
IV。COLLECTIONSANDSEIZURES。—
Observethesystemactuallyatwork。Itisasortofshearingmachine，clumsyandbadlyputtogether，ofwhichtheactionisaboutasmischievousasitisserviceable。Theworstfeatureisthat，withitscreakinggear，thetaxable，thoseemployedasitsfinalinstruments，areequallyshornandflayed。Eachparishcontainstwo，three，five，orsevenindividualswho，underthetitleofcollectors，andundertheauthorityoftheelectiontribunal，apportionandassessthetaxes。\"Nodutyismoreonerous；\"[16]everybody，throughpatronageorfavor，triestogetridofit。Thecommunitiesareconstantlypleadingagainsttherefractory，and，thatnobodymayescapeunderthepretextofignorance，thetableoffuturecollectorsismadeupfortenandfifteenyearsinadvance。Inparishesofthesecondclasstheseconsistof\"smallproprietors，eachofwhombecomesacollectorabouteverysixyears。\"Inmanyofthevillagestheartisans，day—
laborers，andmétayer—farmersperformtheservice，althoughrequiringalltheirtimetoearntheirownliving。InAuvergne，wheretheable—
bodiedmenexpatriatethemselvesinwintertofindwork，thewomenaretaken；[17]intheelection—districtofSaint—Flour，acertainvillagehasfourcollectorsinpetticoats。—Theyareresponsibleforallclaimsentrustedtothem，theirproperty，theirfurnitureandtheirpersons；and，uptothetimeofTurgot，eachisboundfortheothers。
Wecanjudgeoftheirrisksandsufferings。In1785，[18]inonesingledistrictinChampagne，eighty—fiveareimprisonedandtwohundredofthemareontheroadeveryyear。\"Thecollector，saystheprovincialassemblyofBerry，[19]usuallypassesone—halfofthedayfortwoyearsrunningfromdoortodoortoseedelinquenttax—payers。\"\"Thisservice，\"writesTurgot，[20]\"isthedespairandalmostalwaystheruinofthoseobligedtoperformit；allfamiliesineasycircumstancesinavillagearethussuccessivelyreducedtowant。\"Inshort，thereisnocollectorwhoisnotforcedtoactandwhohasnoteachyear\"eightortenwrits\"servedonhim[21]。Sometimesheisimprisonedattheexpenseoftheparish。Sometimesproceedingsareinstitutedagainsthimandthetax—contributorsbytheinstallationof\"’bluemen’andseizures，seizuresunderarrest，seizuresinexecutionandsalesoffurniture。\"\"InthesingledistrictofVillefranche，\"saystheprovincialAssemblyofHaute—Guyenne，\"ahundredandsixwarrantofficersandotheragentsofthebailiffarecountedalwaysontheroad。\"
Thethingbecomescustomaryandtheparishsuffersinvain，foritwouldsufferyetmorewereittodootherwise。\"NearAurillac，\"saystheMarquisdeMirabeau，[22]\"thereisindustry，applicationandeconomywithoutwhichtherewouldbeonlymiseryandwant。Thisproducesapeopleequallydividedintobeing，ontheonehand，insolventandpoorandontheotherhandshamefulandrich，thelatterwho，forfearofbeingfined，createtheimpoverished。Thetailleonceassessed，everybodygroansandcomplainsandnobodypaysit。Thetermhavingexpired，atthehourandminute，constraintbegins，thecollectors，althoughable，takingnotroubletoarrestthisbymakingasettlement，notwithstandingtheinstallationofthebailiff’smeniscostly。Butthiskindofexpenseishabitualandpeopleexpectitinsteadoffearingit，for，ifitwerelessrigorous，theywouldbesuretobeadditionallyburdenedthefollowingyear。\"Thereceiver，indeed，whopaysthebailiff’sofficersafrancaday，makesthempaytwofrancsandappropriatesthedifference。Hence\"ifcertainparishesventuretopaypromptly，withoutawaitingconstraint，thereceiver，whoseeshimselfdeprivedofthebestportionofhisgains，becomesill—humored，and，atthenextdepartment（meeting），anarrangementismadebetweenhimself，messieurstheelected，thesub—delegateandothershaversofthisspecies，fortheparishtobearadoubleload，toteachithowtobehaveitself。\"
Apopulationofadministrativeblood—suckersthuslivesonthepeasant。\"Lately，\"saysanintendant，\"inthedistrictofRomorantin，[23]thecollectorsreceivednothingfromasaleoffurnitureamountingtosixhundredlivres，becausetheproceedswereabsorbedbytheexpenses。InthedistrictofChateaudunthesamethingoccurredatasaleamountingtoninehundredlivresandthereareothertransactionsofthesamekindofwhichwehavenoinformation，howeverflagrant。\"Besidesthis，thefiscitselfispitiless。Thesameintendantwrites，in1784，ayearoffamine:[24]\"Peoplehaveseen，withhorror，thecollector，inthecountry，disputingwithheadsoffamiliesoverthecostsofasaleoffurniturewhichhadbeenappropriatedtostoppingtheirchildren’scryofwant。\"Werethecollectorsnottomakeseizurestheywouldthemselvesbeseized。Urgedonbythereceiverweseethem，inthedocuments，soliciting，prosecutingandpersecutingthetax—payers。EverySundayandeveryfête—daytheyarepostedatthechurchdoortowarndelinquents；andthen，duringtheweektheygofromdoortodoortoobtaintheirdues。
\"Commonlytheycannotwrite，andtakeascribewiththem。\"OutofsixhundredandsixtraversingthedistrictofSaint—Flournottenofthemareabletoreadtheofficialsummonsandsignareceipt；henceinnumerablemistakesandfrauds。Besidesascribetheytakealongthebailiff’ssubordinates，personsofthelowestclass，laborerswithoutwork，consciousofbeinghatedandwhoactaccordingly。\"Whateverordersmaybegiventhemnottotakeanything，nottomaketheinhabitantsfeedthem，ortoentertavernswithcollectors，\"habitistoostrong\"andtheabusecontinues。\"[25]But，burdensomeasthebailiff’smenmaybe，careistakennottoevadethem。Inthisrespect，writesanintendant，\"theirobduracyisstrange。\"\"Noperson，\"areceiverreports，[26]\"paysthecollectoruntilheseesthebailiff’smaninhishouse。\"Thepeasantresembleshisass，refusingtogowithoutbeingbeaten，and，althoughinthishemayappearstupid，heisclever。Forthecollector，beingresponsible，\"naturallyinclinestoanincreaseoftheassessmentonpromptpayerstotheadvantageofthenegligent。Hencethepromptpayerbecomes，inhisturn，negligentand，althoughwithmoneyinhischest，heallowstheprocesstogoon。\"[27]Summingallup，hecalculatesthattheprocess，evenifexpensive，costslessthanextrataxation，andofthetwoevilshechoosestheleast。Hehasbutoneresourceagainstthecollectorandreceiver，hissimulatedoractualpoverty，voluntaryorinvoluntary。\"Everyonesubjecttothetaille，\"says，again，theprovincialassemblyofBerry，\"dreadstoexposehisresources；heavoidsanydisplayoftheseinhisfurniture，inhisdress，inhisfood，andineverythingopentoanother’sobservation。\"—\"M。deChoiseul—Gouffier，[28]willingtoroofhispeasants’houses，liabletotakefire，withtiles，theythankedhimforhiskindnessbutbeggedhimtoleavethemastheywere，tellinghimthatifthesewerecoveredwithtiles，insteadofwiththatch，thesubdelegateswouldincreasetheirtaxation。\"—\"Peoplework，butmerelytosatisfytheirprimenecessities……Thefearofpayinganextracrownmakesanaveragemanneglectaprofitoffourtimestheamount。\"[29]—\"……
Accordingly，leancattle，poorimplements，andbadmanure—heapsevenamongthosewhomighthavebeenbetteroff。\"[30]—\"IfIearnedanymore，\"saysapeasant，\"itwouldbeforthecollector。\"Annualandillimitablespoliation\"takesawayeventhedesireforcomforts。\"Themajority，pusillanimous，distrustful，stupefied，\"debased，\"\"differinglittlefromtheoldserfs，[31]\"resembleEgyptianfellahsandHindoopariahs。Thefisc，indeed，throughtheabsolutismandenormityofitsclaims，renderspropertyofallkindsprecarious，everyacquisitionvain，everyaccumulationdelusive；infact，proprietorsareownersonlyofthatwhichtheycanhide。
V。INDIRECTTAXES。
Thesalt—taxandtheexcise。
Thetax—man，ineverycountry，hastwohands，onewhichvisiblyanddirectlysearchesthecoffersoftax—payers，andtheotherwhichcovertlyemploysthehandofanintermediarysoasnottoincurtheodiumoffreshextortions。Here，noprecautionofthiskindistaken，theclawsofthelatterbeingasvisibleasthoseoftheformer；
accordingtoitsstructureandthecomplaintsmadeofit，Iamtemptedtobelieveitmoreoffensivethantheother。—Inthefirstplace，thesalt—tax，theexcisesandthecustomsareannuallyestimatedandsoldtoadjudicatorswho，purelyasabusinessmatter，makeasmuchprofitastheycanbytheirbargain。Inrelationtothetax—payertheyarenotadministratorsbutspeculators；theyhaveboughthimup。Hebelongstothembythetermsoftheircontract；theywillsqueezeoutofhim，notmerelytheiradvancesandtheinterestontheiradvances，but，again，everypossiblebenefit。Thissufficestoindicatethemodeoflevyingindirecttaxes。—Inthesecondplace，bymeansofthesalt—taxandtheexcises，theinquisitionenterseachhousehold。Intheprovinceswherethesearelevied，inIle—de—France，Maine，Anjou，Touraine，Orleanais，Berry，Bourbonnais，Bourgogne，Champagne，Perche，NormandyandPicardy，saltcoststhirteensousapound，fourtimesasmuchasatthepresentday，and，consideringthestandardofmoney，eighttimesasmuch[32]。And，furthermore，byvirtueoftheordinanceof1680，eachpersonoversevenyearsofageisexpectedtopurchasesevenpoundsperannum，which，withfourpersonstoafamily，makeseighteenfrancsayear，andequaltonineteendays’work:anewdirecttax，which，likethetaille，isafiscalhandinthepocketsofthetax—payers，andcompellingthem，likethetaille，totormenteachother。Manyofthem，infact，areofficiallyappointedtoassessthisobligatoryuseofsaltand，likethecollectorsofthetaille，theseare\"jointlyresponsibleforthepriceofthesalt。\"Othersbelowthem，everfollowingthesamecourseasincollectingthetaille，arelikewiseresponsible。\"Aftertheformerhavebeenseizedintheirpersonsandproperty，thespeculatorfermierisauthorizedtocommenceaction，undertheprincipleofmutualresponsibility，againsttheprincipalinhabitantsoftheparish。\"Theeffectsofthissystemhavejustbeendescribed。Accordingly，\"inNormandy，\"saystheRouenparliament，[33]\"unfortunateswithoutbreadaredailyobjectsofseizure，saleandexecution。\"
Butiftherigorisasgreatasinthematterofthetaille，thevexationsaretentimesgreater，forthesearedomestic，minuteandofdailyoccurrence。—Itisforbiddentodivertanounceofthesevenobligatorypoundstoanyusebutthatofthe\"potandthesalt—
cellar。\"Ifavillagershouldeconomizethesaltofhissouptomakebrineforapieceofpork，withaviewtowinterconsumption，lethimlookoutforthecollecting—clerks！Hisporkisconfiscatedandthefineisthreehundredlivres。Themanmustcometothewarehouseandpurchaseothersalt，makeadeclaration，carryoffacertificateandshowthisateveryvisitofinspection。Somuchtheworseforhimifhehasnotthewherewithaltopayforthissupplementarysalt；hehasonlytosellhispigandabstainfrommeatatChristmas。Thisisthemorefrequentcase，andIdaresaythat，forthemétayerswhopaytwenty—fivefrancsperannum，itistheusualcase。—Itisforbiddentomakeuseofanyothersaltforthepotandsalt—cellarthanthatofthesevenpounds。\"Iamabletocite，\"saysLetrosne，\"twosistersresidingoneleaguefromatowninwhichthewarehouseisopenonlyonSaturday。Theirsupplywasexhausted。TopassthreeorfourdaysuntilSaturdaycomestheyboilaremnantofbrinefromwhichtheyextractafewouncesofsalt。Avisitfromtheclerkensuesandaprocès—verbal。Havingfriendsandprotectorsthiscoststhemonlyforty—eightlivres。\"—Itisforbiddentotakewaterfromtheoceanandfromothersalinesources，underapenaltyoffromtwentytofortylivresfine。Itisforbiddentowatercattleinmarshesandotherplacescontainingsalt，underpenaltyofconfiscationandafineofthreehundredlivres。Itisforbiddentoputsaltintothebelliesofmackerelonreturningfromfishing，orbetweentheirsuperposedlayers。Anorderprescribesonepoundandahalftoabarrel。AnotherorderprescribesthedestructionannuallyofthenaturalsaltformedincertaincantonsinProvence。Judgesareprohibitedfrommoderatingorreducingthepenaltiesimposedinsaltcases，underpenaltyofaccountabilityandofdeposition。—Ipassoverquantitiesofordersandprohibitions，existingbyhundreds。Thislegislationencompassestax—payerslikeanetwithathousandmeshes，whiletheofficialwhocastsitisinterestedinfindingthematfault。Weseethefisherman，accordingly，unpackinghisbarrel，thehousewifeseekingacertificateforherhams，theexcisemaninspectingthebuffet，testingthebrine，peeringintothesalt—boxand，ifitisofgoodquality，declaringitcontrabandbecausethatoftheferme，theonlylegitimatesalt，isusuallyadulteratedandmixedwithplaster。
Meanwhile，otherofficials，thoseoftheexcise，descendintothecellar。Nonearemoreformidable，norwhomoreeagerlyseizeonpretextsfordelinquency[34]。\"Letacitizencharitablybestowabottleofwineonapoorfeeblecreatureandheisliabletoprosecutionandtoexcessivepenalties……Thepoorinvalidthatmayinteresthiscurateinthebeggingofabottleofwineforhimwillundergoatrial，ruiningnotalonetheunfortunatemanthatobtainsit，butagainthebenefactorwhogaveittohim。Thisisnotafanciedstory。\"Byvirtueoftherightofdeficientrevenuetheclerksmay，atanyhour，takeaninventoryofwineonhand，eventhestoresofavineyardproprietor，indicatewhathemayconsume，taxhimfortherestandforthesurplusquantityalreadydrunk，thefermethusassociatingitselfwiththewine—producerandclaimingitsportionofhisproduction。—Inavine—yardatEpernay[35]onfourcasksofwine，theaverageproductofonearpent，andworthsixhundredfrancs，itlevies，atfirst，thirtyfrancs，andthen，afterthesaleofthefourcasks，seventyfivefrancsadditionally。Naturally，\"theinhabitantsresorttotheshrewdestandbestplannedartificestoescape\"suchpotentrights。Buttheclerksarealert，watchful，andwell—informed，andtheypouncedownunexpectedlyoneverysuspecteddomicile；theirinstructionsprescribefrequentinspectionsandexactregistries\"enablingthemtoseeataglancetheconditionofthecellarofeachinhabitant。\"[36]—Themanufacturerhavingpaidup，themerchantnowhashisturn。Thelatter，onsendingthefourcaskstotheconsumer—againpaysseventy—fivefrancstotheferme。Thewineisdispatchedandthefermeprescribestheroadsbywhichitmustgo；shouldothersbetakenitisconfiscated，andateverysteponthewaysomepaymentmustbemade。\"AboatladenwithwinefromLanguedoc，[37]DauphinyorRoussillon，ascendingtheRhoneanddescendingtheLoiretoreachParis，throughtheBriarecanal，paysontheway，leavingoutchargesontheRhone，fromthirty—fivetofortykindsofduty，notcomprisingthechargesonenteringParis。\"Itpaysthese\"atfifteenorsixteenplaces，themultipliedpaymentsobligingthecarrierstodevotetwelveorfifteendaysmoretothepassagethantheyotherwisewouldiftheirdutiescouldbepaidatonebureau。\"—
Thechargesontheroutesbywaterareparticularlyheavy。\"FromPontarliertoLyonstherearetwenty—fiveorthirtytolls；fromLyonstoAigues—Mortesthereareothers，sothatwhatevercoststensousinBurgundy，amountstofifteenandeighteensousatLyons，andtoovertwenty—fivesousatAigues—Mortes。\"—Thewineatlastreachesthebarriersofthecitywhereitistobedrunk。Hereitpaysanoctroi[38]offorty—sevenfrancsperhogshead。—EnteringParisitgoesintothetapster’sorinnkeeper’scellarwhereitagainpaysfromthirtytofortyfrancsforthedutyonsellingitatretail；atRethelthedutyisfromfiftytosixtyfrancsperpuncheon，Rheimsgauge。—
Thetotalisexorbitant。\"AtRennes，[39]theduesanddutiesonahogshead（orbarrel）ofBordeauxwine，togetherwithafifthoverandabovethetax，localcharges，eightsousperpoundandtheoctroi，amounttomorethanseventy—twolivresexclusiveofthepurchasemoney；towhichmustbeaddedtheexpensesanddutiesadvancedbytheRennesmerchantandwhichherecoversfromthepurchaser，Bordeauxdrayage，freight，insurance，tollsoftheflood—gate，entrancedutyintothetown，hospitaldues，feesofgaugers，brokersandinspectors。
Thetotaloutlayforthetapsterwhosellsabarrelofwineamountstotwohundredlivres。\"Wemayimaginewhether，atthisprice，thepeopleofRennesdrinkit，whilethesechargesfallonthewine—grower，since，ifconsumersdonotpurchase，heisunabletosell。
Accordingly，amongthesmallgrowers，heisthemosttobepitied；
accordingtothetestimonyofArthurYoung，wine—growerandmiseryaretwosynonymousterms。Thecropoftenfails，\"everydoubtfulcropruiningthemanwithoutcapital。\"InBurgundy，inBerry，inSoisonnais，intheTrois—Evêche’s，inChampagne，[40]Ifindineveryreportthathelacksbreadandlivesonalms。InChampagne，thesyndicsofBar—sur—Aubewrite[41]thattheinhabitants，toescapeduties，havemorethanonceemptiedtheirwineintotheriver，theprovincialassemblydeclaringthat\"inthegreaterportionoftheprovincetheslightestaugmentationofdutieswouldcausethecultivatorstodesertthesoil。\"—Suchisthehistoryofwineundertheancientregime。Fromtheproducerwhogrowstothetapsterwhosells，whatextortionsandwhatvexations！Astothesalt—tax，accordingtothecomptroller—general，[42]thisannuallyproduces4，000
domiciliaryseizures，3，400imprisonments，500sentencestoflogging，exileandthegalleys。—
Ifevertwotaxeswerewellcombined，notonlytodespoil，butalsotoirritatethepeasantry，thepoorandthepeople，heretheywere。
VI。BURDENSANDEXEMPTIONS。
Whytaxationissoburdensome。—Exemptionsandprivileges。
Evidentlytheburdenoftaxationformsthechiefcauseofmisery；
henceanaccumulated，deep—seatedhatredagainstthefiscanditsagents，receivers，store—housekeepers，exciseofficials，customsofficersandclerks。—Butwhyistaxationsoburdensome？Asfarasthecommuneswhichannuallypleadindetailagainstcertaingentlementosubjectthemtothetailleareconcerned，thereisnodoubt。Whatrendersthechargeoppressiveisthefactthatthestrongestandthosebestabletobeartaxationsucceedinevadingit，theprimecauseofmiserybeingthevastnessoftheexemptions[43]。
Letuslookateachoftheseexemptions，onetaxafteranother。—
Inthefirstplace，notonlyarenoblesandecclesiasticsexemptfromthepersonaltaillebutagain，aswehavealreadyseen，theyareexemptfromthecultivator’staille，throughcultivatingtheirdomainsthemselvesorbyasteward。InAuvergne，[44]inthesingleelection—
districtofClermont，fiftyparishesareenumeratedinwhich，owingtothisarrangement，everyestateofaprivilegedpersonisexempt，thetaillefallingwhollyonthosesubjecttoit。Furthermore，itsufficesforaprivilegedpersontomaintainthathisfarmerisonlyasteward，whichisthecaseinPoitouinseveralparishes，thesubdelegateandtheélunotdaringtolookintothemattertooclosely。Inthiswaytheprivilegedclassesescapethetaille，theyandtheirproperty，includingtheirfarms。—Now，thetaille，everaugmenting，isthatwhichprovides，throughitsspecialdelegations，suchavastnumberofnewoffices。AmanoftheThird—Estatehasmerelytorunthroughthehistoryofitsperiodicalincreasetoseehowitalone，oralmostalone，paidandispaying[45]fortheconstructionofbridges，roads，canalsandcourtsofjustice，forthepurchaseofoffices，fortheestablishmentandsupportofhousesofrefuge，insaneasylums，nurseries，post—housesforhorses，fencingandridingschools，forpavingandsweepingParis，forsalariesoflieutenants—general，governors，andprovincialcommanders，forthefeesofbailiffs，seneschalsandvice—bailiffs，forthesalariesoffinancialandelectionofficialsandofcommissionersdispatchedtotheprovinces，forthoseofthepoliceofthewatchandIknownothowmanyotherpurposes。—Intheprovinceswhichholdassemblies，wherethetaillewouldseemtobemorejustlyapportioned，thelikeinequalityisfound。InBurgundy[46]theexpensesofthepolice，ofpublicfestivities，ofkeepinghorses，allsumsappropriatedtothecoursesoflecturesonchemistry，botany，anatomyandparturition，totheencouragementofthearts，tosubscriptionstothechancellorship，tofrankingletters，topresentsgiventothechiefsandsubalternsofcommands，tosalariesofofficialsoftheprovincialassemblies，totheministerialsecretaryship，toexpensesoflevyingtaxesandevenalms，inshort，1，800，000livresarespentinthepublicserviceatthechargeoftheThird—Estate，thetwohigherordersnotpayingacent。
Inthesecondplace，withrespecttothepoll—tax，originallydistributedamongtwenty—twoclassesandintendedtobearequallyonallaccordingtofortunes，weknowthat，fromthefirst，theclergybuythemselvesoff；and，astothenobles，theymanagesowellastohavetheirtaxreducedproportionatelywithitsincreaseattheexpenseoftheThird—Estate。Acountoramarquis，anintendantoramasterofrequests，with40，000livresincome，who，accordingtothetariffof1695，[47]shouldpayfrom1，700to2，500livres，paysonly400livres，whileabourgeoiswith6，000livresincome，andwho，accordingtothesametariff；shouldpay70livres，pays720。Thepoll—taxoftheprivilegedindividualisthusdiminishedthree—
quartersorfive—sixths，whilethatofthetaille—payerhasincreasedtenfold。IntheIle—de—France，[48]onanincomeof240livres，thetaille—payerpaystwenty—onelivreseightsous，andthenoblesthreelivres，andtheintendanthimselfstatesthathetaxesthenoblesonlyaneightiethoftheirrevenue；thatofOrléanaistaxesthemonlyahundredth，while，ontheotherhand，thosesubjecttothetailleareassessedone—eleventh。—Ifotherprivilegedpartiesareaddedtothenobles，suchasofficersofjustice，employee’softhefermes，andexemptedtownsmen，agroupisformedembracingnearlyeverybodyrichorwell—offandwhoserevenuecertainlygreatlysurpassesthatofthosewhoaresubjecttothetaille。Now，thebudgetsoftheprovincialassembliesinformushowmucheachprovinceleviesoneachofthetwogroups:intheLyonnaisdistrictthosesubjecttothetaillepay898，000livres，theprivileged，190，000；intheIle—de—
France，theformerpay2，689，000livresandthelatter232，000；inthegeneralshipofAlen？on，theformerpay1，067，000livresandthelatter122，000；inChampagne，theformerpay1，377，000livres，andthelatter199，000；inHaute—Guyenne，theformerpay1，268，000livres，andthelatter61，000；inthegeneralshipofAuch，theformerpay797，000
livres，theprivileged21，000；inAuvergnetheformerpay1，753，000
livresandthelatter86，000；inshort，summingupthetotaloftenprovinces，11，636，000livrespaidbythepoorgroupand1，450，000
livresbytherichgroup，thelatterpayingeighttimeslessthanitoughttopay。
Withrespecttothevingtièmes，thedisproportionisless，thepreciseamountsnotbeingattainable；wemayneverthelessassumethattheassessmentoftheprivilegedclassisaboutone—halfofwhatitshouldbe。\"In1772，\"says[49]M。deCalonne，\"itwasadmittedthatthevingtièmeswerenotcarriedtotheirfullvalue。Falsedeclarations，counterfeitleases，toofavorableconditionsgrantedtoalmostallthewealthyproprietorsgaverisetoinequalitiesandcountlesserrors。Averificationof4，902parishesshowsthattheproductofthetwovingtièmesamountingto54，000，000shouldhaveamountedto81，000，000。\"Aseigniorialdomainwhich，accordingtoitsownreturnofincome，shouldpay2，400livres，paysonly1，216。Thecaseismuchworsewiththeprincesoftheblood；wehaveseenthattheirdomainsareexemptandpayonly188，000livresinsteadof2，400，000。Underthissystem，whichcrushestheweaktorelievethestrong，themorecapableoneisofcontributing，thelessonecontributes。—Thesamestorycharacterizesthefourthandlastdirecttaxation，namely，thetaxsubstitutedforthecorvée。Thistax，attached，atfirst，tothevingtièmesandconsequentlyextendingtoallproprietors，throughanactoftheCouncilisattachedtothetailleand，consequently，bearsonthosethemostburdened[50]。Nowthistaxamountstoanextraofone—quarteraddedtotheprincipalofthetaille，ofwhichoneexamplemaybecited，thatofChampagne，where，onevery100livresincomethesumofsixlivresfivesousdevolvesonthetaille—payer。\"Thus，\"saystheprovincialassembly，\"everyroadusedbyactivecommerce，bythemultipliedcoursingoftherich，isrepairedwhollybythecontributionsofthepoor。\"—Asthesefiguresspreadoutbeforetheeyeweinvoluntarilyrecurtothetwoanimalsinthefable，thehorseandthemuletravelingtogetheronthesameroad；thehorse，byright，mayprancealongashepleases；
hencehisloadisgraduallytransferredtothemule，thebeastofburden，whichfinallysinksbeneaththeextraload。
Notonly，inthecorpsoftax—payers，aretheprivilegeddisburdenedtothedetrimentofthetaxable，butagain，inthecorpsofthetaxable，thericharerelievedtotheinjuryofthepoor，tosuchanextentthattheheaviestportionoftheloadfinallyfallsonthemostindigentandmostlaboriousclass，onthesmallproprietorcultivatinghisownfield，onthesimpleartisanwithnothingbuthistoolsandhishands，and，ingeneral，ontheinhabitantsofvillages。
Inthefirstplace，inthematteroftaxes，anumberofthetownsare\"abonnées，\"orfree。Compiègne，forthetailleanditsaccessories，with1，671firesides，paysonly8，000francs，whilstoneofthevillagesinitsneighborhood，Canly，with148firesides，pays4，475
francs[51]。Inthepoll—tax，Versailles，Saint—Germain，Beauvais，Etampes，Pontoise，Saint—Denis，Compiegne，Fontainebleau，taxedintheaggregateat169，000livres，aretwo—thirdsexempt，contributingbutlittlemorethanonefranc，insteadofthreefrancstensous，perheadofthepopulation；atVersaillesitisstillless，sincefor70，000
inhabitantsthepoll—taxamountstoonly51，600francs[52]。Besides，inanyevent，ontheapportionmentofatax，thebourgeoisofthetownisfavoredabovehisruralneighbors。Accordingly，\"theinhabitantsofthecountry，whodependonthetownandarecomprehendedinitsfunctions，aretreatedwitharigorofwhichitwouldbedifficulttoformanidea……Towninfluenceisconstantlythrowingtheburdenonthosewhoaretryingtoberelievedofit，therichestofcitizenspayinglesstaillethanthemostmiserableofthepeasantfarmers[53]。\"Hence，\"thehorrorofthetailledepopulatestheruraldistricts，concentratinginthetownsallthetalentsandallthecapital[54]。\"Outsideofthetownsthereisthesamedifferences。Eachyear，theélusandtheircollectors，exercisingarbitrarypower，fixthetailleoftheparishandofeachinhabitant。Intheseignorantandpartialhandsthescalesarenotheldbyequitybutbyself—interest，localhatreds，thedesireforrevenge，thenecessityoffavoringsomefriend，relative，neighbor，protector，orpatron，somepowerfulorsomedangerousperson。TheintendantofMoulins，onvisitinghisgeneralship，finds\"peopleofinfluencepayingnothing，whilethepoorareover—charged。\"ThatofDijonwritesthat\"thebasisofapportionmentisarbitrary，tosuchanextentthatthepeopleoftheprovincemustnotbeallowedtosufferanylonger。\"[55]InthegeneralshipofRouen\"someparishespayoverfoursousthelivreandothersscarcelyonesou。\"[56]\"ForthreeyearspastthatIhavelivedinthecountry，\"writesaladyofthesamedistrict，\"Ihaveremarkedthatmostofthewealthyproprietorsaretheleastpressed；theyareselectedtomaketheapportionment，andthepeoplearealwaysabused。\"[57]—\"IliveonanestatetenleaguesfromParis，\"wroted’Argenson，\"whereitwasdesiredtoassessthetailleproportionately，butonlyinjusticehasbeentheoutcomesincetheseigniorsmadeuseoftheirinfluencetorelievetheirowntenants。\"
[58]Besides，inadditiontothosewho，throughfavor，diminishtheirtaille，thereareotherswhobuythemselvesoffentirely。Anintendant，visitingthesubdelegationofBar—sur—Seine，observes\"thattherichcultivatorssucceedinobtainingpettycommissionsinconnectionwiththeking’shouseholdandenjoytheprivilegesattachedtothese，whichthrowstheburdenoftaxationontheothers。\"[59]
\"Oneoftheleadingcausesofourprodigioustaxation，\"saystheprovincialassemblyofAuvergne，\"istheinconceivablenumberoftheprivileged，whichdailyincreasesthroughtrafficinandtheassignmentofoffices；casesoccurinwhichthesehaveennobledsixfamiliesinlessthantwentyyears。\"Shouldthisabusecontinue，\"inahundredyearseverytax—payerthemostcapableofsupportingtaxationwillbeennobled。\"[60]Observe，moreover，thataninfinityofofficesandfunctions，withoutconferringnobility，exempttheirtitulariesfromthepersonaltailleandreducetheirpoll—taxtothefortiethoftheirincome；atfirst，allpublicfunctionaries，administrativeorjudicial，andnextallemploymentsinthesalt—department，inthecustoms，inthepost—office，intheroyaldomains，andintheexcise。[61]\"Therearefewparishes，\"writesanintendant，\"inwhichtheseemployeesarenotfound，whileseveralcontainasmanyastwoorthree。\"[62]Apostmasterisexemptfromthetaille，inallhispossessionsandoffices，andevenonhisfarmstotheextentofahundredarpents。ThenotariesofAngoulêmeareexemptfromthecorvée，fromcollections，andthelodgingofsoldiers，whileneithertheirsonsorchiefclerkscanbedraftedinthemilitia。Oncloselyexaminingthegreatfiscalnetinadministrativecorrespondence，wedetectateverystepsomemeshesthroughwhich，withabitofeffortandcunning，allthebigandaverage—sizedfishescape；thesmallfryaloneremainatthebottomofthescoop。Asurgeonnotanapothecary，amanofgoodfamilyforty—fiveyearsold，incommerce，butlivingwithhisparentandinaprovincewithawrittencode，escapesthecollector。Thesameimmunityisextendedtothebeggingagentsofthemonksof\"laMerci\"and\"L’EtroiteObservance。\"ThroughouttheSouthandtheEastindividualsineasycircumstancespurchasethiscommissionofbeggarfora\"louis，\"orfortencrowns，and，puttingthreelivresinacup，goaboutpresentingitinthisorthatparish:[63]tenoftheinhabitantsofasmallmountainvillageandfiveinhabitantsinthelittlevillageofTreignacobtaintheirdischargeinthisfashion。Consequently，\"thecollectionsfallonthepoor，alwayspowerlessandofteninsolvent，\"theprivilegedwhoeffecttheruinofthetax—payercausingthedeficienciesofthetreasury。
VII。MUNICIPALTAXATION。
Theoctroisoftowns。—Thepoorthegreatestsufferers。
Onewordmoretocompletethepicture。Peopleseekshelterinthetownsand，indeed，comparedwiththecountry，thetownsarearefuge。
Butmiseryaccompaniesthepoor，for，ontheonehand，theyareinvolvedindebt，and，ontheother，theclosedcirclesadministeringmunicipalaffairsimposetaxationonthepoor。Thetownsbeingoppressedbythefisc，theyintheirturnoppressthepeoplebypassingtothemtheloadwhichthekinghadimposed。Seventimesintwenty—eightyears[64]hewithdrawsandre—sellstherightofappointingtheirmunicipalofficers，and，togetridof\"thisenormousfinancialburden，\"thetownsdoubletheiroctrois。Atpresent，althoughliberated，theystillmakepayment；theannualchargehasbecomeaperpetualcharge；neverdoesthefiscreleaseitshold；oncebeginningtosuckitcontinuestosuck。\"Hence，inBrittany，\"saysanintendant，\"notatownistherewhoseexpensesarenotgreaterthanitsrevenue。\"[65]Theyareunabletomendtheirpavements，andrepairtheirstreets，\"theapproachestothembeingalmostimpracticable。\"
Whatcouldtheydoforself—support，obliged，astheyare，topayoveragainafterhavingalreadypaid？Theiraugmentedoctrois，in1748，oughttofurnishduringaperiodofelevenyearsatotalof606，000
livres；but，theelevenyearshavinglapsed，thetaxauthorities，inspiteofhavingbeenpaid，stillmaintainsitsexigencies，andtosuchanextentthat，in1774，theyhavecontributed2，071，052livres，theprovisionaloctroibeingstillmaintained。—Now，thisexorbitantoctroibearsheavilyeverywhereonthemostindispensablenecessities，theartisanbeingmoreheavilyburdenedthanthebourgeois。InParis，aswehaveseenabove，winepaysforty—sevenlivresahogsheadentrancedutywhich，atthepresentstandardofvalue，mustbedoubled。\"Aturbot，takenonthecoastatHarfleurandbroughtbypost，paysanentrancedutyofeleventimesitsvalue，thepeopleofthecapitalthereforebeingcondemnedtodispensewithfishfromthesea。\"[66]AtthegatesofParis，inthelittleparishofAubervilliers，Ifind\"excessivedutiesonhay，straw，seeds，tallow，candles，eggs，sugar，fish，faggotsandfirewood。\"[67]Compiegnepaysthewholeamountofitstaillebymeansofataxonbeveragesandcattle[68]。\"InToulandinVerdunthetaxesaresoonerousthatbutfewconsenttoremaininthetown，exceptthosekepttherebytheirofficesandbyoldhabits。\"[69]AtCoulommiers，\"themerchantsandthepeoplearesoseverelytaxedtheydreadundertakinganyenterprise。\"Popularhatredeverywhereisprofoundagainstoctroi，barrierandclerk。Thebourgeoisoligarchyeverywherefirstcaresforitselfbeforecaringforthoseitgoverns。AtNeversandatMoulins，[70]\"allrichpersonsfindmeanstoescapetheirturntocollecttaxesbybelongingtodifferentcommissionsorthroughtheirinfluencewiththeélus，tosuchanextentthatthecollectorsofNevers，ofthepresentandprecedingyear，mightbemistakenforrealbeggars；thereishardlyanysmallvillagewhosetaxcollectorsaresolvent，sincethetenantfarmers（métayers）havehadtobeappointed。\"AtAngers，\"independentofpresentsandcandles，whichannuallyconsume2，172livres，thepublicpenceareemployedandwastedinclandestineoutlaysaccordingtothefancyofthemunicipalofficers。\"InProvence，wherethecommunitiesarefreetotaxthemselvesandwheretheymightbeexpectedtoshowsomeconsiderationforthepoor，\"mostofthetowns，andnotablyAix，MarseillesandToulon，[71]paytheirimpositions，\"localandgeneral，\"exclusivelybythetaxcalledthe\"piquet。\"Thisisatax\"onallspeciesofflourbelongingtoandconsumedontheterritory；\"forexample，of254，897
livres，whichToulonexpends，thepiquetfurnishes233，405。Thusthetaxationfallswhollyonthepeople，whilethebishop，themarquis，thepresident，themerchantofimportancepaylessontheirdinnerofdelicatefishandbecaficosthanthecaulkerorporteronhistwopoundsofbreadrubbedwithapieceofgarlic！Breadinthiscountryisalreadytoodear！AndthequalityissopoorthatMalouet，theintendantofthemarine，refusestolethisworkmeneatit！
\"Sire，\"saidM。delaFare，bishopofNancy，fromhispulpit，May4th，1789，\"Sire，thepeopleoverwhichyoureignhasgivenunmistakableproofsofitspatience……Theyaremartyrsinwhomlifeseemstohavebeenallowedtoremaintoenablethemtosufferthelonger。\"
VIII。COMPLAINTSINTHEREGISTERS[72]。
\"Iammiserablebecausetoomuchistakenfromme。Toomuchistakenfrommebecausenotenoughistakenfromtheprivileged。Notonlydotheprivilegedforcemetopayintheirplace，but，again，theypreviouslydeductfrommyearningstheirecclesiasticandfeudaldues。When，outofmyincomeof100francs，Ihavepartedwithfifty—
threefrancs，andmore，tothecollector，Iamobligedagaintogivefourteenfrancstotheseignior，alsomorethanfourteenfortithes，[73]and，outoftheremainingeighteenornineteenfrancs，I
haveadditionallytosatisfytheexcisemen。Ialone，apoorman，paytwogovernments，onetheoldgovernment，localandnowabsent，useless，inconvenientandhumiliating，andactiveonlythroughannoyances，exemptionsandtaxes；andtheother，recent，centralized，everywherepresent，which，takinguponitselfallfunctions，hasvastneeds，andmakesmymeagershoulderssupportitsenormousweight。\"
These，inpreciseterms，arethevagueideasbeginningtofermentinthepopularbrainandencounteredoneverypageoftherecordsoftheStates—General。
\"WouldtoGod，\"saysaNormandyvillage，[74]\"themonarchmighttakeintohisownhandsthedefenseofthemiserablecitizenpeltedandoppressedbyclerks，seigniors，justiciaryandclergy！\"
\"Sire，\"writesavillageinChampagne，[75]\"theonlymessagetousonyourpartisademandformoney。Wewereledtobelievethatthismightcease，buteveryyearthedemandcomesformore。Wedonotholdyouresponsibleforthisbecauseweloveyou，butthosewhomyouemploy，whobetterknowhowtomanagetheirownaffairsthanyours。Webelievedthatyouweredeceivedbythemandwe，inourchagrin，saidtoourselves，Ifourgoodkingonlyknewofthis！……Wearecrusheddownwitheveryspeciesoftaxation；thusfarwehavegivenyouapartofourbread，and，shouldthiscontinue，weshallbeinwant……
Couldyouseethemiserabletenementsinwhichwelive，thepoorfoodweeat，youwouldfeelforus；thiswouldprovetoyoubetterthanwordsthatwecansupportthisnolongerandthatitmustbelessened……Thatwhichgrievesusisthatthosewhopossessthemost，paytheleast。Wepaythetaillesandforourimplements，whiletheecclesiasticsandnobleswhoownthebestlandpaynothing。Whydotherichpaytheleastandthepoorthemost？Shouldnoteachpayaccordingtohisability？Sire，weentreatthatthingsmaybesoarranged，forthatisjust……Didwedare，weshouldundertaketoplanttheslopeswithvines；butwearesopersecutedbytheclerksoftheexcisewewouldratherpullupthosealreadyplanted；thewinethatwecouldmakewouldallgotothem，scarcelyanyofitremainingforourselves。Theseexactionsareagreatscourgeand，toescapethem，wewouldratherletthegroundliewaste……Relieveusofalltheseextortionsandoftheexcisemen；wearegreatsufferersthroughallthesedevices；nowisthetimetochangethem；nevershallwebehappyaslongastheselast。Weentreatallthisofyou，Sire，alongwithothersofyoursubjectsasweariedasourselves……Wewouldentreatyetmorebutyoucannotdoallatonetime。\"
Impostsandprivileges，inthereallypopularregisters，arethetwoenemiesagainstwhichcomplaintseverywherearise[76]。
\"Weareoverwhelmedbydemandsforsubsidies，……weareburdenedwithtaxesbeyondourstrength，……wedonotfeelabletosupportanymore，weperish，overpoweredbythesacrificesdemandedofus。
Laboristaxedwhileindolenceisexempt……Feudalismisthemostdisastrousofabuses，theevilsitcausessurpassingthoseofhailandlightning……Subsistenceisimpossibleifthree—quartersofthecropsaretobetakenforfield—rents，terrage，etc……Theproprietorhasafourthpart，thedécimateuratwelfth，theharvesteratwelfth，taxationatenth，notcountingthedepredationsofvastquantitiesofgamewhichdevourthegrowingcrops:nothingisleftforthepoorcultivatorbutpainandsorrow。\"
WhyshouldtheThird—Estatealonepayforroadsonwhichthenoblesandtheclergydriveintheircarriages？Whyarethepooralonesubjecttomilitiadraft？Whydoes\"thesubdelegatecauseonlythedefenselessandtheunprotectedtobedrafted？\"Whydoesitsufficetobetheservantofaprivilegedpersontoescapethisservice？Destroythosedove—cotes，formerlyonlysmallpigeon—pensandwhichnowcontainasmanyas5，000pairs。Abolishthebarbarousrightsof\"motte，quevaiseanddomainecongéable[77]underwhichmorethan500，000personsstillsufferinLowerBrittany。\"\"Youhaveinyourarmies，Sire，morethan30，000Franche—Comtéserfs；\"shouldoneofthesebecomeanofficerandbepensionedoutoftheservicehewouldbeobligedtoreturntoandliveinthehutinwhichhewasborn，otherwise；athisdeath，theseigniorwilltakehispittance。Lettherebenomoreabsenteeprelates，norabbés—commendatory。\"Thepresentdeficitisnottobepaidbyusbutbythebishopsandbeneficiaries；deprivetheprincesofthechurchoftwo—thirdsoftheirrevenues。\"\"Letfeudalismbeabolished。Man，thepeasantespecially，istyrannicallyboweddowntotheimpoverishedgroundonwhichheliesexhausted……Thereisnofreedom，noprosperity，nohappinesswherethesoilisenthralled……Letthelord’sdues，andotherodioustaxesnotfeudal，beabolished，athousandtimesreturnedtotheprivileged。Letfeudalismcontentitselfwithitsironscepterwithoutaddingtheponiardoftherevenuespeculator。\"[78]
Here，andforsometimebeforethis，itisnottheCountrymanwhospeaksbuttheprocureur，thelawyer，whoplacesprofessionalmetaphorsandtheoriesathisservice。Butthelawyerhassimplytranslatedthecountryman’ssentimentsintoliterarydialect。