the origins of contemporary france-1-第87章

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cultivate；　they　say；　he　must　have　his　share　in　the　crops；　an

inviolable　portion；　equal　to　one…half　of　the　entire　production；　and

from　which　nothing　can　be　deducted　without　ruining　him。　　This　portion；

in　short；　accurately　represents；　and　not　a　sou　too　much；　in　the　first

place；　the　interest　of　the　capital　first　expended　on　the　farm　in

cattle；　furniture；　and　implements　of　husbandry；　in　the　second　place；

the　maintenance　of　this　capital；　every　year　depreciated　by　wear　and

tear；　in　the　third　place；　the　advances　made　during　the　current　year

for　seed；　wages；　and　food　for　men　and　animals；　and；　in　the　last　place；

the　compensation　due　him　for　the　risks　he　takes　and　his　losses。　　Here

is　a　first　lien　which　must　be　satisfied　beforehand；　taking　precedence

of　all　others；　superior　to　that　of　the　seignior；　to　that　of　the　tithe…

owner　（décimateur）；　to　even　that　of　the　king；　for　it　is　an

indebtedness　due　to　the　soil。＇1＇　After　this　is　paid　back；　then；　and

only　then；　that　which　remains；　the　net　product；　can　be　touched。　　Now；

in　the　then　state　of　agriculture；　the　tithe…owner　and　the　king

appropriate　one…half　of　this　net　product；　when　the　estate　is　large；

and　the　whole；　if　the　estate　is　a　small　one＇2＇。　　A　certain　large　farm

in　Picardy；　worth　to　its　owner　3；600　livres；　pays　1；800　livres　to　the

king；　and　1；311　livres　to　the　tithe　owner；　another；　in　the

Soissonnais；　rented　for　4；500　livres；　pays　2；200　livres　taxes　and　more

than　1；000　livres　to　the　tithes。　　An　ordinary　métayer…farm　near　Nevers

pays　into　the　treasury　138　livres；　121　livres　to　the　church；　and　114

livres　to　the　proprietor。　　On　another；　in　Poitou；　the　fisc　（tax

authorities）　absorbs　348　livres；　and　the　proprietor　receives　only　238。

In　general；　in　the　regions　of　large　farms；　the　proprietor　obtains　ten

livres　the　arpent　if　the　cultivation　is　very　good；　and　three　livres

when　ordinary。　　In　the　regions　of　small　farms；　and　of　the　métayer

system；　he　gets　fifteen　sous　the　arpent；　eight　sous　and　even　six　sous。

The　entire　net　profit　may　be　said　to　go　to　the　church　and　into　the

State　treasury。



Hired　labor；　meantime；　is　no　less　costly。　　On　this　métayer…farm　in

Poitou；　which　brings　in　eight　sous　the　arpent；　thirty…six　laborers

consume　each　twenty…six　francs　per　annum　in　rye；　two　francs

respectively　in　vegetables；　oil　and　milk　preparations；　and　two　francs

ten　sous　in　pork；　amounting　to　a　sum　total；　each　year；　for　each

person；　of　sixteen　pounds　of　meat　at　an　expense　of　thirty…six　francs。

In　fact　they　drink　water　only；　use　rape…seed　oil　for　soup　and　for

light；　never　taste　butter；　and　dress　themselves　in　materials　made　of

the　wool　and　hair　of　the　sheep　and　goats　they　raise。　　They　purchase

nothing　save　the　tools　necessary　to　make　the　fabrics　of　which　these

provide　the　material。　　On　another　metayer…farm；　on　the　confines　of　la

Marche　and　Berry；　forty…six　laborers　cost　a　smaller　sum；　each　one

consuming　only　the　value　of　twenty…five　francs　per　annum。　　We　can　judge

by　this　of　the　exorbitant　share　appropriated　to　themselves　by　the

Church　and　State；　since；　at　so　small　a　cost　of　cultivation；　the

proprietor　finds　in　his　pocket；　at　the　end　of　the　year；　six　or　eight

sous　per　arpent　out　of　which；　if　plebeian；　he　must　still　pay　the　dues

to　his　seignior；　contribute　to　the　common　purse　for　the　militia；　buy

his　taxed　salt　and　work　out　his　corvée　and　the　rest。　　Towards　the　end

of　the　reign　of　Louis　XV　in　Limousin；　says　Turgot；＇3＇　the　king　derives

for　himself　alone　〃about　as　much　from　the　soil　as　the　proprietor。〃　In

a　certain　election…district；　that　of　Tulle；　where　he　abstracts　fifty…

six　and　one…half　per　cent。　　of　the　product；　there　remains　to　the　latter

forty…three　and　one…half　per　cent。　　thus　accounting　for　〃a　multitude　of

domains　being　abandoned。〃



It　must　not　be　supposed　that　time　renders　the　tax　less　onerous　or

that；　in　other　provinces；　the　cultivator　is　better　treated。　　In　this

respect　the　documents　are　authentic　and　almost　up　to　the　latest　hour。

We　have　only　to　take　up　the　official　statements　of　the　provincial

assemblies　held　in　1787；　to　learn　by　official　figures　to　what　extent

the　fisc　may　abuse　the　men　who　labor；　and　take　bread　out　of　the　mouths

of　those　who　have　earned　it　by　the　sweat　of　their　brows。







II。　　LOCAL　CONDITIONS。



State　of　certain　provinces　on　the　outbreak　of　the　Revolution。　　…　The

taille；　and　other　taxes。…　The　proportion　of　these　taxes　in　relation　to

income。…　The　sum　total　immense。



Direct　taxation　alone　is　here　concerned；　the　tailles；　collateral

taxes；　poll…tax；　vingtièmes；　and　the　pecuniary　tax　substituted　for　the

corvée＇4＇　In　Champagne；　the　tax…payer　pays　on　100　livres　income　fifty…

four　livres　fifteen　sous；　on　the　average；　and　in　many　parishes；＇5＇

seventy…one　livres　thirteen　sous。　　In　the　Ile…de…France；　〃if　a　taxable

inhabitant　of　a　village；　the　proprietor　of　twenty　arpents　of　land

which　he　himself　works；　and　the　income　of　which　is　estimated　at　ten

livres　per　arpent　it　is　supposed　that　he　is　likewise　the　owner　of　the

house　he　occupies；　the　site　being　valued　at　forty　livres。〃＇6＇　This

tax…payer　pays　for　his　real　taille；　personal　and　industrial；　thirty…

five　livres　fourteen　sous；　for　collateral　taxes　seventeen　livres

seventeen　sous；　for　the　poll…tax　twenty…one　livres　eight　sous；　for　the

vingtièmes　twenty…four　livres　four　sous；　in　all　ninety…nine　livres

three　sous；　to　which　must　be　added　about　five　livres　as　the

substitution　for　the　corvée；　in　all　104　livres　on　a　piece　of　property

which　he　rents　for　240　livres；　a　tax　amounting　to　five…twelfths　of　his

income。



It　is　much　worse　on　making　the　same　calculation　for　the　poorer

generalities。　　In　Haute…Guyenne；＇7＇　〃all　property　in　land　is　taxed　for

the　taille；　the　collateral　taxes；　and　the　vingtièmes；　more　than　one…

quarter　of　its　revenue；　the　only　deduction　being　the　expenses　of

cultivation；　also　dwellings；　one…third　of　their　revenue；　deducting

only　the　cost　of　repairs　and　of　maintenance；　to　which　must　be　added

the　poll…tax；　which　takes　about　one…tenth　of　the　revenue；　the　tithe；

which　absorbs　one…seventh；　the　seigniorial　rents　which　take　another

seventh；　the　tax　substituted　for　the　corvée；　the　costs　of　compulsory

collections；　seizures；　sequestration　and　constraints；　and　all　ordinary

and　extraordinary　local　charges。　　This　being　subtracted；　it　is　evident

that；　in　communities　moderately　taxed；　the　proprietor　does　not　enjoy　a

third　of　his　income；　and　that；　in　the　communities　wronged　by　the

assessments；　the　proprietors　are　reduced　to　the　status　of　simple

farmers　scarcely　able　to　get　enough　to　restore　the　expenses　of

cultivation。〃　In　Auvergne；＇8＇　the　taille　amounts　to　four　sous　on　the

livre　net　profit；　the　collateral　taxes　and　the　poll…tax　take　off　four

sous　three　deniers　more；　the　vingtièmes；　two　sous　and　three　deniers；

the　contribution　to　the　royal　roads；　to　the　free　gift；　to　local

charges　and　the　cost　of　levying；　take　again　one　sou　one　denier；　the

total　being　eleven　sous　and　seven　deniers　on　the　livre　income；　without

counting　seigniorial　dues　and　the　tithe。　　〃The　bureau；　moreover；

recognizes　with　regret；　that　several　of　the　collections　pay　at　the

rate　of　seventeen　sous；　sixteen　sous；　and　the　most　moderate　at　the

rate　of　fourteen　sous　the　livre。　　The　evidence　of　this　is　in　the

bureau；　it　is　on　file　in　the　registry　of　the　court　of　excise；　and　of

the　election…districts。　　It　is　still　more　apparent　in　parishes　where　an

infinite　number　of　assessments　are　found；　laid　on　property　that　has

been　abandoned；　which　the　collectors　lease；　and　the　product　of　which

is　often　inadequate　to　pay　the　tax。〃　Statistics　of　this　kind　are

terribly　eloquent。　　They　may　be　summed　up　in　one　word。　　Putting　together

Normandy；　the　Orleans　region；　that　of　Soissons；　Champagne；　Ile…de…

France；　Berry；　Poitou；　Auvergne；　the　Lyons　region；　Gascony；　and　Haute…

Guyenne；　in　brief　the　principal　election　sections；　we　find　that　out　of

every　hundred　francs　of　revenue　the　direct　tax　on　the　tax…payer　is

fifty…three　francs；　or　more　than　one…half＇9＇。　　This　is　about　five　times

as　much　as　at　the　present　day。







III。　　THE　COMMON　LABORER。



Four　direct　taxes　on　the　common　laborer。



The　taxation　authorities；　however；　in　thus　bearing　down　on　taxable

property　has　not　released　the　taxable　person　without　property。　　In　the

absence　of　land　it　seizes　on　men。　　In　default　of　an　income　it　taxes　a

man's　wages。　　With　the　exception　of　the　vingtièmes；　the　preceding　taxes

not　only　bore　on　those　who　possessed　something　but；　again；　on　those

who　possessed　nothing。　　In　the　Toulousain＇10＇　at　St。　　Pierre　de

Barjouville；　the　poorest　day…laborer；　with　nothing　but　his　hands　by

which　to　earn　his　support；　and　getting　ten　sous　a　day；　pays　eight；

nine　and　ten　livres　poll…tax。　　〃In　Burgundy＇11＇　it　is　common　to　see　a

poor　mechanic；　without　any　property；　taxed　eighteen　and　twenty　livres

for　his　poll…tax　and　the　taille。〃　In　Limousin；＇12＇　all　the　money

brought　back　by　the　masons　in　winter　serves　〃to　pay　the　taxes　charged

to　their　families。〃　As　to　the　rural　day…laborers　and　the　settlers

（colons）　the　proprietor；　even　when　privileged；　who　employs　them；　is

obliged　to　take　upon　himself　a　part　of　their　quota；　otherwise；　being

without　anything　to　eat；　they　cannot　work；＇13＇　even　in　the　interest　of

the　master；　man　must　have　his　ration　of　bread　the　same　as　an　ox　his

ration　of　hay。　　〃In　Brittany；＇14＇　it　is　notorious　that　nine…tenths　of

the　artisans；　though　poorly　fed　and　poorly　clothed；　have　not　a　crown

free　of　debt　at　the　end　of　the　year；〃　the　poll…tax　and　others　carrying

off　this　only　and　last　crown。　　At　Paris＇15＇　〃the　dealer　in　ashes；　the

buyer　of　old　bottles；　the　gleaner　of　the　gutters；　the　peddlers　of　old

iron　and　old　hats；〃　the　moment　they　obtain　a　shelter　pay　the　poll…tax

of　three　livres　and　ten　sous　each。　　To　ensure　its　payment　the　occupant

of　a　house　who　sub…lets　to　them　is　made　responsible。　　Moreover；　in　case

of　delay；　a　〃blue　man；〃　a　bailiff's　subordinate；　is　sent　who　installs

himself　on　the　spot　and　whose　time　they　have　to　pay　for。　　Mercier　cites

a　mechanic；　named　Quatremain；　who；　with　four　small　children；　lodged　in

the　sixth　story；　where　he　had　arranged　a　chimney　as　a　sort　of　alcove

in　which　he　and　his　family　slept。　　〃One　day　I　opened　his　door；

fastened　with　a　latch　only；　the　room　presenting　to　view　nothing　but

the　walls　and　a　vice；　the　man；　coming　out　from　under　his　chimney；　half

sick；　says　to　me；　'I　thought　it　was　the　blue　man　for　the　poll…tax。〃'

Thus；　whatever　the　condition　of　the　person　subject　to　taxation；

however　stripped　and　destitute；　the　dexterous　hands　of　the　fisc　take

hold　of　him。　　Mistakes　cannot　possibly　occur：　it　puts　on　no　disguise；

it　comes　on　the　appointed　day　and　rudely　lays　its　hand　on　his

shoulder。　　The　garret　and　the　hut；　as　well　as　the　farm　and　the

farmhouse　know　the　collector；　the　constable　and　the　bailiff；　no　hovel

escapes　the　detestable　brood。　　The　people　sow；　harvest　their　crops；

work　and　undergo　privation　for