The long struggle by which the kings of France had transformed this loose chain of allegiance into the tightened band of almost absolute monarchy, is not to be told here. From the tenth century to the seventeenth the combat was waged with varied success. The feudal lords lost much of their power, but kept much of their wealth and many of their privileges. The dukes and counts, whose fathers, in their own domains, had been as powerful as the king himself, retained their t.i.tles, and drew their incomes, but they spent their time in attendance on their sovereign. The petty lord still held his court of justice, over which his bailiff usually presided, but its functions had been gradually usurped by the royal judges. The castle, no longer needed for protection, was transformed into a country house. But many old customs and old rights were maintained, although their origin was forgotten. The peasants still worked for several days in the year on the lands of their lord, or paid a part of their crops in rent for their farms, although these had been in the possession of their forefathers for a thousand years.

This rent, or some rent, the peasants under Louis XVI. believed to be just, for they did not claim absolute ownership, but they considered the services onerous and degrading. Their ideas on these subjects were not very definite, but of late years a general sense of wrong had been growing in their minds. The long-lived quarrels which ever exist in the country-side were envenomed by stronger suspicions of injustice. It was a common complaint that the last survey and apportionment of rent had been unfair. The lords were no longer so far removed from their poorer neighbors as to be above envy. They were no longer so useful as to be considered necessary evils, as a large part of the community everywhere is p.r.o.ne to think of its governors.

Let us look at the life of the peasant. His cottage is not attractive; a low thatched building, perhaps without a floor. The barn is close against it, and the family is not averse to seeking the warmth of the cattle and of the dunghill. The windows are without gla.s.s, and pigs and chickens wander in and out at the open door. But the house belongs to the peasant, and is his home. He dares not improve it for fear of increased taxes. He cares not much to do so. It keeps him warm at night and dry when it rains; daylight and fine weather will find him out of doors. If he can hide away a few pieces of silver in an old stocking, he will more readily bring them out to buy another bit of ground, than waste them in useless comforts and luxuries of building.

The furniture was generally better than the house. A great bedstead, with curtains of green serge, was the princ.i.p.al piece, the centre of family life, the birthplace of the children, the death-bed of the parents. It was made as high as possible, to lift the sleepers above the damp ground. A feather-bed helped to keep them warm. A few cupboards and chests stood about the walls of the room, dark with age and grime. They were made of oak, or pear wood, and sometimes rudely carved. In the eighteenth century comfort had much increased in the towns, but the country had seen little change.

The dress, again, was generally better than the furniture. The costumes of the provinces are often the copy of some long-forgotten fashion of the court, simplified or changed to adapt it to rural skill and country needs. To be well dressed is a sign of respectability; to be modestly housed may pa.s.s for a sign of thrift. On Sundays, bright coats, blue, gray, or olive, made their appearance. The women came out in good gowns and clean caps. There were flowered damask waists, sleeves of white serge, wine-colored petticoats. A gold cross was a sign of comparative wealth, but silver jewelry was common. Leather shoes were worn by both s.e.xes. On week days there were wooden shoes, or bare feet in the southern provinces, and overalls of gray linen. Under Louis XVI., cotton began to drive out the linen and woolen cloths of former years. Being cheaper and less strong, clothes were oftener renewed. The change was contrary to beauty, but favorable to cleanliness.

The food of the peasant depended much on his harvest. In good years and on good soils he was well fed; in bad years and in poor districts, ill.

Bread, the chief article of his diet, was cheaper and less good than in England, the wheat flour being mixed with rye, barley, oats, chestnuts or pease. The women made a soup, or porridge, by boiling this bread in water, adding milk perhaps, or a little bit of pork for a relish. Cheese and b.u.t.ter were fairly plenty, for common lands were extensive. Beef and mutton would be eaten at Easter-tide or at the festival of the patron saint, and most at wedding-feasts. Wine appears to have been considered a luxury, but a common one. It would seem that a peasant who did not taste it several times a week was accounted poor; one who drank it freely but temperately twice a day would have been called rich. Tobacco, the comforter of the poor, was in common use. This description of the food of the country people applies rather to the poorer peasants, or to those whose condition was not above the average, than to those who were best off. In Normandy, good bread, meat, eggs, vegetables, and fruit, with plenty of cider, formed the daily fare in prosperous farm-houses.

[Footnote: This description of the condition of the peasants is taken chiefly from Babeau, _La vie rurale._]

The peasants were not cut off from all social and political activity.

Every rural parish formed a separate little community, very restricted in its rights and functions, yet not without valuable corporate powers. [Footnote: The parish and the community were generally coterminous, but were not always so. Ibid., _Le Village_, 97.] It could hold property, both real and personal; it could sue and be sued; it could elect its own officers and manage its own affairs. In the eighteenth century it became the fashion in France, as in many other countries, to divide the common lands, but many parishes still held large tracts in the reign of Louis XVI. The sale of their woods, the letting of their pastures, of fishing rights, or of the office of wine-taster in grape-growing districts, formed the revenues of the rural community. Its expenses were many and various. It repaired the nave of the church, the choir being kept in order at the cost of the priest. The parsonage and the wall round the churchyard were maintained by the parish. The drawing for the militia was at the expense of the community. So were some of the roads. It paid the schoolmaster and the syndic. Then there were incidental expenses, such as the annual ma.s.s, the carriage of letters, the keeping in order of the church clock. Sometimes the accounts of a community show a charge for a present to some influential person, capable of helping in a lawsuit, or of effecting a reduction of the taxes a.s.sessed on the parish. It was a notable feature of the communal expenses, that the lord of the village shared them with his poorer neighbors. Into these rural matters privilege did not extend.[Footnote: But this was not always the case. See the _cahier_ of the Artignose in Provence, _Archives parlementaires_, vi. 249. "Clochers et autres batiments generaux. (Les seigneurs n'en payent rien, meme pour leurs biens roturiers, pour les differentes charges des communautes)."]

The public meetings of these little communities were held on certain Sundays of the year after ma.s.s, or after vespers. Sometimes the meeting took place in the church itself, oftener in front of it, on the green.

There the men of the village, streaming from the porch, stood or sat in groups on the gra.s.s, under the trees. Their own elected syndic presided.

Ten was a quorum for ordinary business, but two thirds of the whole number was necessary to confirm a loan. A fine could be imposed for absence, or for leaving the a.s.sembly before adjournment.

In these town meetings the affairs of the community were discussed and decided. Sales were made, land was let, repairs of public buildings or of roads were voted. The syndic was elected. A record of the proceedings was kept, and was afterwards submitted to the royal intendant for his approval, without which no action was valid. This system lasted to the eve of the Revolution, but was at that time giving way to another. Under pretense that the public meetings were disorderly, they were gradually obliged to surrender their functions to boards partly or wholly elected.

But certain important matters, such as the election of a schoolmaster, were still left to the general a.s.sembly. At the same time the right of suffrage was somewhat curtailed. Voters were required to be twenty-five years old and to pay certain taxes.

The village had its elected head, the syndic,[Footnote: So called in the north of France. In the south, _consul_. Babeau, _Le Village_, 45.] whose functions were not unlike those of an American selectman.

He was the executive officer of the community, who conducted its business and had charge of its papers. The central government of the country also laid tasks upon him. He had to attend to the drawing of the militia, to report epidemics among the cattle, to enforce the laws for the destruction of caterpillars. Beside him were other officers, also elected by the inhabitants, but more directly the servants of the central power than he. These were the collectors of taxes. The syndics and collectors had much work and responsibility, with little pay and no chance of promotion. Honest and capable men were much averse to taking such places and often tried to escape it. The dishonest acquired illicit gain in them, at the expense of their fellow-subjects. Serving the community was considered less an honor than a duty, and service could be forced on the unwilling citizen; but the inhabitants in easy circ.u.mstances often found means to avoid the task, and the syndics and collectors were then chosen from among the poorer and less educated peasants. Some of them could neither read nor write.[Footnote: The above description of the political life of the village is taken chiefly from Babeau, _Le Village_. See also the _cahier_ of the village of Pin (_Paris extra muros, Archives parlementaires_, v.

22, Section 1).] A public body that wishes to be well-served must not make public service too disagreeable. France suffered at once from overpaid courtiers, and from ill-treated syndics and collectors.

The chief layman of the village was the lord's steward (_bailli_), who exercised the judicial functions of his master. He held himself above the common peasants and his wife was called "Madame." Her kitchen showed a greater array of pots and pans than that of her neighbors; her linen and her jewelry were more abundant than theirs. The steward and the parish priest were the most important persons in the hamlet.

[Footnote: Babeau, _La vie rurale_, 156.]

The schoolmaster came far below the priest, who had over him a right of supervision. The main control of the schools, however, was in the hands of the communities, which elected the masters from candidates approved by the clergy. The latter insisted more strongly on orthodoxy than on competence. The position of the village schoolmaster was not brilliant. His house usually consisted of two rooms, one for the school and one for the family; his books were few, his clothes shabby.

He was paid in part by the scholars, at the rate of three or five sous a month for reading, higher for writing and arithmetic. In some cases a tax of a hundred and fifty livres was laid on the parish for his benefit. But school was not held during the whole year; the scholars would desert in a body early in Lent, and be kept busy in the fields until November. The master might act as surgeon, or attorney, or surveyor; he might cultivate a plot of ground. He was expected to a.s.sist the priest at divine service, to lead the choir, or even to ring the bells. Simple primary schools were abundant in the country, especially in some of the northern provinces. In some villages the boys and girls went together, but the higher civil and ecclesiastical authorities, the king and the bishops, more familiar with the manners of the court than with those of the village, looked on these mixed schools with disfavor. In general it was harder for girls to get an education than for boys.[Footnote: Babeau, _La vie rurale_, 143.

Ibid., _Le Village_, 277. Ibid., _L'Ecole de village_, 17, 18.

Mathieu, 262. _Cahier_ of the "_Inst.i.tuteurs des pet.i.tes villes, bourgs, et villages de Bourgogne," Rev. des deux Mondes_, April 15, 1881, 874. Statistics are imperfect, but from an examination of marriage registers, Babeau gathers that the proportion of persons married who could sign their names varied from nearly 89 per cent. of the men and nearly 65 per cent. of the women in Lorraine, to 13 per cent. of the men and nearly 6 per cent. of the women in the Nivernois.

The central provinces and Brittany were the most illiterate parts of the country. _L'Ecole_, 3 _n_. 187. _Le Village_, 282 _n_. 3.]

The ambitious lad found means by which to rise. In spite of the heavy and badly levied taxes, he might grow rich, add new fields to his father's farm, attain in some degree to comfort and to that consideration in his neighborhood which is perhaps the most legitimately dear to the heart of all the worldly consequences of success. Nor was it necessary to confine himself entirely to agriculture. The lower walks of the law and of medicine might be attained by the son of a peasant, and if one generation of labor were hardly long enough to reach the higher, no career, except the few reserved for the upper n.o.bility, was beyond the aspiration of the rising man for his children or his children's children. There was more modest promotion nearer at hand. The blacksmith and the innkeeper stood in the eyes of their poorer neighbors as instances of prosperity. The studious boy, with good luck, might become a schoolmaster, even a parish priest. The active and pushing might, with favor, aspire to some petty place under the central government; or to stewardship for the lord. To what eminence of fortune might not these prove the paths.[Footnote: Babeau, La vie rurale, 128, etc.]

Meanwhile for the unambitious, for the ma.s.s of rural mankind, there were simpler pleasures, the dance on the green of a Sunday afternoon, the weddings with their feasts and merry-makings, the fairs and the festival of the patron saint of the village. There were games, ploughing matches, grinning matches. Holidays were frequent,--too frequent, said the learned; but probably they did not often come amiss to the peasants. On those days they could throw off their cares and play as heartily as they had worked. It is generally believed that the Frenchman, and especially the French peasant, was livelier before the Revolution than he has ever been since.[Footnote: Ibid, 187. See Goldsmith's Traveller, the lines beginning:--

"To kinder skies, where gentler manners reign, I turn; and France displays her bright domain."]

There was much that was hard in the condition of the rural cla.s.ses, but it was better than that of the greater part of mankind. On the continent of Europe only the inhabitants of some small states equaled in prosperity those of the more fortunate of the French provinces.

[Footnote: Holland and Lombardy were the richest countries in Europe.

Tuscany was especially well governed just then. A. Young, i. 480.

Serfdom still existed in some remote French provinces, especially in the Jura mountains. Its princ.i.p.al characteristic was the escheating to the lord of the property of all serfs dying childless.] And in France prosperity was growing. The peasant's taxes were constantly getting heavier, but his means of bearing them increased faster yet. The rising tide of material prosperity, the great change of modern times, could be felt, though feebly as yet, in the provinces of France.

CHAPTER XIV.

TAXATION.[Footnote: "I must again remark that clear accounts are not to be looked for in the complex mountain of French finances." A. Young, i.

578. Young reckons the revenue at the entire command of Louis XVI. at 680,664,943 livres, i. 575. See also Stourm, ii. 182.]

The gross amount paid in taxes by the French nation before the Revolution will never be accurately known; the subject is too vast and complicated, and the accounts were too loosely kept. Necker in his work on the "Administration of the Finances" reckons the sum annually paid by the people at five hundred and eighty-five million livres. Bailly (whose book appeared in 1830 and has not been superseded) makes the gross amount eight hundred and eighty millions. But from this should be deducted feudal dues and fees for membership of trade guilds, which Bailly includes in his estimate, and which were certainly private property, however objectionable in their character. There will remain less than eight hundred and thirty-seven million livres as the amount paid by about twenty-six million Frenchmen, in general and local taxation, including t.i.thes; an average of about thirty-two livres a head. Was this amount excessive? Probably not, if the load had been rightly distributed. If we allow the franc of to-day one half of the purchasing power of the livre of 1789, the modern Frenchman yet pays more than his great-grandfather did. But there can be little doubt that he pays it more easily to himself. In the eighteenth century the Englishman was probably better off than his French neighbor, but his advantage was not undoubted. Grenville, in 1769, speaks of the comparative lightness of taxes and cheapness of living which, he says, must make France an asylum for British manufacturers and artificers.

Young, twenty years later, a.s.serts that the taxes in England are much more than double those in France, but more easily borne. Necker says that England bears as large a burden of taxation as France, in spite of a smaller number of inhabitants and a less amount of money in circulation; but bears it more readily because it is better distributed.

And Chastellux, while arriving at a similar conclusion, remarks that after all the French is, of all nations, the one that suffers most from taxation.[Footnote: Necker, _De l'Administration_, i. 35, 51.

Bailly, ii. 275. Grenville, _The Present State of the Nation_, 35; but this statement is made in a political pamphlet, answered and apparently refuted by Burke, _Observations on a Late State of the Nation._ A. Young, i. 596. Chastellux, ii. 169. For 1891 the average taxation per head amounts to 86 francs, for 1789 to 34 livres, _Statesman's Year Book_, 1891, p. 472, and Bailly.]

Under the old monarchy the taxes were unequally a.s.sessed in two ways.

There were differences of places and differences of persons. This is pretty sure to be true of all countries, but in France the differences were very large and were not sanctioned by the popular conscience. In a country which had become strongly conscious of its unity, and which was full of national feeling, some provinces were taxed much more heavily than others, not for their own local purposes, but for the support of the central government. In the first place came those provinces which were included in the general a.s.sessment of taxes. These were divided into twenty-four districts (_generalites_), over each of which was an intendant. Twenty of these districts formed the heart of old France, extending irregularly from Amiens on the north to Bordeaux on the south, and from Gren.o.ble on the east to the sea. To these were added the conquered or ceded provinces: Alsace, Lorraine, Bar, the Three Bishoprics, Franche Comte, Flanders, and Hainault, forming among them four districts and enjoying privileges superior to those of old France.

All these formed the Lands of Election (_pays d'Election_). On the other hand were the Lands of Estates (_pays d'etats_), provinces which had retained their a.s.semblies, and with them some of their ancient rights of taxing themselves, or at least of levying in their own way those taxes which the central government imposed. This was a privilege highly prized by the provinces which possessed it. These provinces formed a fringe round France, and included Languedoc, Provence, the duchy of Burgundy, Artois, Brittany, and some others. The central administration was so oppressive, at the same time that it was clumsy and inefficient, that every province and city was anxious to compound for its taxes, and to settle them at a fixed rate, though a high one.

This was accomplished on the largest scale by the Lands of Estates, but similar privileges, to a greater or less extent, were maintained by most of the cities. We must remember, here as elsewhere, that France had not sprung into being as a h.o.m.ogeneous nation with her modern boundaries.

From the accession of the House of Capet in the tenth century, province after province had been added to the dominions of the crown. Many of them had preserved ancient rights. Customs and tolls differed among them, duties were exacted in pa.s.sing from one to the other. Privileges, the prizes of old wars, rights a.s.sured in some cases by solemn treaties, had to be regarded. The wars of the Middle Ages were waged chiefly concerning legal claims. The end of the period found all Europe full of privileged territories, persons, or corporations. Privileges and rights were regarded as property. Modern struggles have been for ideas, and among the most cherished of these have been equality and uniformity. The sacredness of property and of contract have in a measure gone down before them.[Footnote: Necker, _De l'Administration_, i. ix.

Bailly, ii. 276. Horn, 258. Bois-Guillebert, 207. _(La detail de la France Partie_, ii. c. vii.); Stubbs _Lectures_, 217. Walloon Flanders was in the anomalous position of forming part of a _generalite_, but possessing Estates. _Bailly_, ii. 327.]

Although the Provincial Estates differed in the various provinces which possessed them, they included in almost every case members of the three orders. The Clergy were usually represented by bishops, abbots, and persons deputed by chapters; the n.o.bility either by all n.o.bles whose t.i.tle was not less than a hundred years old, or by the possessors of certain fiefs; the third estate, or Commons, by the mayors and deputies of the towns. The three Orders sometimes sat apart, sometimes together.

In the intervals between their sessions their powers were delegated to intermediate commissions, small boards for the regulation of current affairs. There was nothing democratic in such a const.i.tution. Even the representatives of the commonalty were taken from among the most privileged members of their order. Nor were the powers of the Estates extensive. They bargained with the royal intendants for the gross amount of the taxes to be a.s.sessed on their provinces. They divided this sum and charged it to the various subdivisions of their territory. They levied it by taxes similar to those of the general government.

[Footnote: Lucay, _Les a.s.semblees provinciales_, 111. Necker, _Memoire au roi sur l'etabliss.e.m.e.nt des administrations provinciales, pa.s.sim_.]

But in spite of all drawbacks the Provincial Estates were much valued by the provinces which possessed them. They were at least a guarantee that some local knowledge and local patriotism would be applied to local affairs. Moreover, they had the right of pet.i.tion, a right essential to good government, both for the information of rulers and for giving vent to the feelings of subjects. This right is, and has long been, so nearly free in English-speaking countries, that it is hard to realize that there are civilized lands where men may not quietly and respectfully express their wishes. Yet in old France, as in a large part of Continental Europe to-day, the citizen who publicly gave an opinion on public matters, or who pointed out a well-known public grievance, was considered a disturber of the peace. Under such circ.u.mstances, a body of men who were allowed to discuss and recommend might render a great service to their country by simply using that freedom. The complaints of the Estates of each province were transmitted to the king in council, by a doc.u.ment known as a _cahier_, and the wishes thus expressed often formed a basis of legislation, or of administrative orders.

Among the spasmodic efforts at reform made under Louis XVI. were two attempts to extend the system of local self-government. The first was made by Necker in 1778 and 1779. Provincial a.s.semblies were established in those years by way of experiment in two provinces, Berry and Haute Guyenne. These a.s.semblies were composed of forty-eight and fifty-two members respectively, one half being taken from among the clergy and n.o.bility, one half from the Third Estate of the towns and the country. A third of the members of the a.s.sembly of Berry were appointed by the king, and these elected their fellow-members, care being taken to preserve the equality of cla.s.ses. One third of the members were to be renewed by the a.s.sembly itself once in three years. The body was, therefore, in no way dependent on popular election. The a.s.sembly met and voted as one chamber. Its functions were almost purely administrative, the a.s.sessment of taxes, the care of roads and the management of charitable inst.i.tutions. All this was done under close supervision of the intendant and, through him, of the minister. The a.s.sembly sat only once in two years, for a time not exceeding one month, but an intermediate commission carried on its work between its sessions. The general plan of the a.s.sembly of Haute Guyenne was similar to that of the a.s.sembly of Berry.

Eight years pa.s.sed between the establishment of these experimental a.s.semblies and the convocation of the first a.s.sembly of Notables at Versailles,--eight important years in French history. Necker was driven from power, but the two new bodies survived the reactionary policy of his successors, and did some good service. The fallen minister kept his popularity and his influence with the public at large. His great book on the "Administration of the Finances" was in all hands, eighty thousand copies having been rapidly sold. In it he expounds his favorite scheme of Provincial a.s.semblies, and praises the working of the two that have been established. He points out that they are not representative bodies, empowered to make bargains with the king and to impede the government, but administrative boards, entrusted by the sovereign with the duty of watching over the interests of the people of their districts. The a.s.sembly of Notables of 1787 and the minister Brienne adopted Necker's views, but not completely. They established provincial a.s.semblies throughout France on a plan of their own. One half of the members of these new bodies were to be chosen in the first place by the king; the second half being elected by the first. But at the end of three years one quarter part of the a.s.sembly was to retire, and its place was to be filled by a true election. This, however, was not to be direct, but in three stages. A parochial board was to be created in every village, composed of the lord and the priest ex officio, and of several elected members. These parochial boards were to elect the district boards, (_a.s.semblees d'election_) and the latter were to elect the new members of the Provincial a.s.sembly. The march of events after 1787 prevented these elections from taking place. But the nominated a.s.semblies met twice, once for organization and once for business. They came too late to prevent a catastrophe, but lasted long enough to give well-founded hopes of usefulness. The great National a.s.sembly of 1789 and its successors might have had a far less stormy history, had all France been accustomed, though only for one generation, to political bodies restrained by law.[Footnote: Necker, _Compte rendu_, 74.

Ibid., _De l'Administration_, ii. 225, 292. Lavergne, _Les a.s.semblees provinciales sous Louis XVI_. Lucay, _Les a.s.semblees provinciales sous Louis XVI_., 163.]

Within a given province or district, there was no proportional equality among persons in the matter of taxation. It was sometimes said that the n.o.ble paid with his blood, the villein with his money. But the order of the n.o.bility had come to include many persons who never thought of shedding their blood for their country; to include, in fact, the rich and prosperous generally. These were not (as they are sometimes represented to have been), quite free from taxation. Something like one half of the taxes were indirect, and might be supposed to be paid by all cla.s.ses in proportion to their consumption. Yet even for the indirect taxes, privileged persons managed to find ways partially to escape. Some of the direct taxes were deducted from salaries, or imposed on incomes, but it was said that the rich and powerful often succeeded in having their incomes lightly a.s.sessed. By way of increasing the inequality of taxation, the government had a habit, when in need of more money than usual, of adding a percentage to some old tax, instead of devising a new one, thus bearing most heavily with the new impost on those cla.s.ses which were most severely taxed already.

First among French taxes, both in blundering unfairness and in evil fame, came the Land Tax or _Taille_, producing for the twenty-four districts a revenue of about forty-five million livres, or with its accessory taxes, of about seventy-five millions.[Footnote: Bailly, ii.

307. Necker, _De l'Administration_, i. 6, 35, puts the taille at 91 millions, but I think he includes the tailles abonnees, paid by the Pays d'etats, although not those paid by cities.]

The taille was of feudal origin, and in the Middle Ages was paid to the lord by his tenants. In the fifteenth century, however, it had already been diverted to the royal treasury, and its product was employed in the maintenance of troops. It was therefore paid only by villeins, for the n.o.bles served in person, and the clergy by subst.i.tute, if at all.

The exemption of the upper orders from liability to the taille clung to that tax after the reason for such freedom had ceased to exist. The tax itself early grew to be of two kinds, real and personal. The _taille reele_, common in the southern provinces of France, was a true land-tax, a.s.sessed according to a survey and valuation on all lands not accounted n.o.ble, nor belonging to the church, nor to the public. The distinction between n.o.ble and peasant lands was an old one; and the peasant lands paid the tax even when owned by privileged persons. [Footnote: Turgot, iv. 74.]

Over the greater part of France, however, the _taille reele_ did not exist, and only the _taille personelle_ was in force. This bore on the profits of the land and on all forms of industry; but the churchmen and the n.o.bles were exempt, at least in part.[Footnote: There appears to have been a limit to the exemption of n.o.bles cultivating their own lands.] Owing to its personal nature, the tax was payable at the residence of the person taxed. If a peasant lived in one parish and derived most of his income from land situated in another, he was taxable at the place of his residence, at a rate perhaps entirely different from that of the parish in which his farm was situated. It might happen that a large part of the lands of a parish were owned by non-residents, and that the ability of the parish to pay its taxes was thus reduced. But there were exceptions to the rule by which the tax followed the person, and the whole matter was so complicated as to be a fertile cause of dispute and of double taxation.[Footnote: Turgot, iv. 76.]

The method of a.s.sessment and levy was peculiar. The gross amount of the taille was determined twice a year by the royal council, and apportioned arbitrarily among the twenty-four districts (generalites) of France, and then subdivided by various officials among the sub-districts (elections) and the parishes. The divisions thus made were very unequal; some provinces, sub-districts, and parishes being treated much more severely than others, apparently rather by accident or custom than for any equitable reason. An influential person could often obtain a diminution of the tax of his village. When the work of subdivision was completed, the syndics and other parish officers were notified of the tax laid on their parishes, which were thenceforth liable for the amount. But the taille had still to be apportioned among the inhabitants. For this purpose from three to seven collectors were elected in every rural community by popular vote. The collectors a.s.sessed their neighbors at their own discretion, and were personally responsible to the government for the whole amount a.s.sessed on the parish. In consideration of this, and of their labor, they were allowed to collect a percentage in addition to the taille, for their own pay.[Footnote: "Six deniers par livre" = 2 1/2 per cent. Turgot, vii. 125. Sometimes 5 per cent. Babeau, Le Village, 225.] The whole process was the cause of endless bickerings and disputes, lawsuits and appeals, and the collectors were frequently ruined in spite of all their efforts. They were ignorant peasants, unused to accounts, sometimes unable to read. In some of the mountain parishes of the Pyrenees their accounts were kept on notched sticks to a period not very long before the Revolution.[Footnote: Bailly, ii. 159.

Horn, 224 Babeau, Le Village, 222, 224. Turgot, vii. 122, iv. 51.

_Encyclopedie_, xv. 841 (_Taille_). A similar practice existed in the English Court of Exchequer, to a later date.]

The liability to the taille was joint. A gross sum was laid on the parish, and if one person escaped, or was unable to pay, his share had to be borne by the rest. On the other hand, if one man were overcharged, the burden of his neighbors was lightened. Thus it was every one's interest to seem poor. And the taxes were so important a matter, taking so large a part of the yearly income, that they modified the whole conduct of life. People dared not appear at their ease, lest their shares should be increased. They hid their wealth and took their luxuries in secret. One day, Jean Jacques Rousseau, traveling on foot, as was his wont, entered a solitary farm-house, and asked for a meal. A pot of skimmed milk and some coa.r.s.e barley bread were set before him, the peasant who lived in the house saying that this was all he had. After a while, however, the man took courage on observing the manners and the appet.i.te of his guest. Telling Rousseau that he was sure he was a good, honest fellow, and no spy, he disappeared through a trap-door, and presently came back with good wheaten bread, a little dark with bran, a ham, and a bottle of wine.

An omelet was soon sizzling in the dish. When the time came for Rousseau to pay and depart, the peasant's fears returned. He refused money, he was evidently distressed. Rousseau made out that the bread and the wine were hidden for fear of the tax-gatherer; that the man believed he would be ruined, if he were known to have anything.

[Footnote: Rousseau, xvii. 281 (_Confessions_, Part i. liv. iv.).

Vauban, 51, and _pa.s.sim_. Bois-Guillebert, 191.]