The Ancient Regime Part 37

[Footnote 5221: Archives nationales, H, 1417. (A letter of M. de Cypierre, intendant at Orleans, April 17, 1765).]

[Footnote 5222: "Traite de Population," 2d part, p.26.]

[Footnote 5223: Archives nationales, H, 1417. (A letter of M. de Cypierre, intendant at Orleans, April 17, 1765).]

[Footnote 5224: Ibid. H, 1418. (Letter of May 28, 1784).]

[Footnote 5225: Ibid. (Letter of the intendant of Tours, June 15, 1765.)]

[Footnote 5226: Archives Nationales, H, 1417. A report by Raudon, receiver of tailles in the election of Laon, January, 1764.]

[Footnote 5227: "Procex-verbaux de l'a.s.s. prov. de Berry" (1778), I.

p.72.]

[Footnote 5228: Champfort, 93.]

[Footnote 5229: "Procex-verbaux de l'a.s.s. prov. de Berry," I. 77.]

[Footnote 5230: Arthur Young, II. 205.]

[Footnote 5231: "Proces-verbaux of the a.s.s. prov. of the generalship of Rouen" (1787), p.271.]

[Footnote 5232: Letrosne (1779). "De l'administration provinciale et de Ia reforme de l'impot," pp. 39 to 262 and 138.--Archives nationales, H. 138 (1782). Cahier de Bugey, "Salt costs a person living in the countryside purchasing it from the retailers from 15 to 17 sous a pound, according to the way of measuring it."]

[Footnote 5233: Floquet, VI. 367 (May 10, 1760).]

[Footnote 5234: Boivin-Champeaux, p.44. (Cahiers of Bray and of Gamaches).]

[Footnote 5235: Arthur Young, II. 175-178.]

[Footnote 5236: Archives nationales, G, 300; G, 319. (Registers and instructions of various local directors of the Excise to their successors).]

[Footnote 5237: Letrosne, ibid. 523.]

[Footnote 5238: Octroi: a toll or tax levied at the gates of a city on articles brought in. (SR.)]

[Footnote 5239: Archives Nationales, H, 426 (Papers of the Parliament of Brittany, February, 1783).]

[Footnote 5240: "Proces-verbaux de l'a.s.s. prov. de Soissonnais" (1787), p.45.--Archives nationales, H, 1515 (Remonstrances of the Parliament of Metz, 1768). "The cla.s.s of indigents form more than twelve-thirteenths of the whole number of villages of laborers and generally those of the wine-growers." Ibid. G, 319 (Tableau des directions of Chateaudon and Issoudun).]

[Footnote 5241: Albert Babeau, I. 89. p. 21.]

[Footnote 5242: "Memoires," presented to the a.s.sembly of Notables, by M.

de Calonne (1787), p.67.]

[Footnote 5243: Here we are at the root of the reason why democratically elected politicians and their administrative staffs are today taxed even though such taxation is only a paper-exercise adding costs to the cost of government administration. (SR.)]

[Footnote 5244: Gautier de Bianzat, "Doleances," 193, 225.

"Proces-verbaux de l'a.s.s. prov. de Poitou" (1787), p.99.]

[Footnote 5245: Gautier de Bianzat, ibid..]

[Footnote 5246: Archives nationales, the proces-verbaux and cahiers of the States-General, V. 59. P. 6. (Letter of M. Orgeux to M. Necker), V.

27. p. 560-573. (Cahiers of the Third-Estate of Arnay-le-Duc)]

[Footnote 5247: In these figures the rise of the money standard has been kept in mind, the silver "marc," worth 59 francs in 1965, being worth 49 francs during the last half of the eighteenth century.]

[Footnote 5248: "Proces-verbaux de l'a.s.s. prov. de Ile-de-France," 132, 158; de l'Orleanais, 96, 387.]

[Footnote 5249: "Memoire," presented to the a.s.sembly of Notables (1787), p. 1.--See note 2 at the end of the volume, on the estate of Blet.]

[Footnote 5250: "Proces-verbeaux de l'a.s.s. prov. d'Alsace" (1787), p.

116;"--of Champagne," 192. (According to a declaration of June 2, 1787, the tax subst.i.tuted for the corvee may be extended to one-sixth of the taille, with accessory taxes and the poll-tax combined). "De la generalite d'Alenccon," 179; "--du Berry," I. 218.]

[Footnote 5251: Archives nationales, G, 322 (Memorandum on the excise dues of Compiegne and its neighborhood, 1786)]

[Footnote 5252: "Proces-verbaux de l'a.s.s. prov. de l'Ile-de-France," p.

104.]

[Footnote 5253: "Proces-verbaux de l'a.s.s. prov. de Berry, I. 85, II. 91.

--de l'Orleanais, p. 225." "Arbitrariness, injustice, inequality, are inseparable from the taille when any change of collector takes place."]

[Footnote 5254: "Archives Nationales," H. 615. Letter of M. de Lagourda, a n.o.ble from Bretagne, to M. Necker, dated December 4, 1780: "You are always taxing the useful and necessary people who decrease in numbers all the time: these are the workers of the land. The countryside has become deserted and no one will any longer plow the land. I testify to G.o.d and to you, Sir, that we have lost more than a third of our budding wheat of the last harvest because we did not have the necessary man-power do to the work."]

[Footnote 5255: Ibid. 1149. (letter of M. de Reverseau, March 16, 1781); H, 200 (letter of M. Amelot, Nov. 2, 1784).]

[Footnote 5256: "Proces-verbaux de l'a.s.s. prov. de la generalite de Rouen," p.91.]

[Footnote 5257: Hippeau, VI. 22 (1788).]

[Footnote 5258: D'Argenson. VI. 37.]

[Footnote 5259: Archives nationales, H. 200 (Memoir of M. Amelot, 1785).]

[Footnote 5260: "Proces-verbaux de l'a.s.s. prov. d'Auvergne," 253.]

[Footnote 5261: Boivin-Champeaux, "Doleances de la parvisse de Tilleul-Lambert" (Eure). "Numbers of privileged characters, Messieurs of the elections, Messieurs the post-masters, Messieurs the presidents and other attaches of the salt-warehouse, every individual possessing extensive property pays but a third or a half of the taxes they ought to pay."]

[Footnote 5262: De Tocqueville, 385.--"Proces-verbaux de l'a.s.s. prov. de Lyonnais," p. 56]

[Footnote 5263: Archives nationales, H, 1422. (Letters of M. d'Aine, intendant, also of the receiver for the election of Tulle, February 23, 1783).]

[Footnote 5264: De Tocqueville, 64, 363.]

[Footnote 5265: Archives nationales, H, 612, 614. (Letters of M. de la Bove, September 11, and Dec. 2, 1774; June 28, 1777).]

[Footnote 5266: Mercier, II. 62.]

[Footnote 5267: "Grievances" of the parish of Aubervilliers.]