We also find in the same documents that this affair gave rise to three inquiries: one before the notary, a second before the architect, and lastly a third, before two notaries, in order to ascertain whether the parishioners persisted in their previous declarations.
The rate of 524 liv. 10s., imposed by the decree of the 13th July, 1748, fell upon all the landowners, privileged or otherwise, as was almost always the case with respect to expenses of this kind; but the principle on which the shares were apportioned to the various persons was different. The taillables were taxed in proportion to their taille, and the privileged persons according to their supposed fortunes, which gave a great advantage to the latter over the former.
Lastly, we find that on this same occasion the division of the sum of 523 liv. 10s. was made by two collectors, who were inhabitants of the village; these were not elected, nor did they fill the post by turns, as was commonly the case, but they were chosen and appointed officially by the Sub-delegate of the Intendant.
Note (XXII.)—Page [46], line 21.
The pretext taken by Louis XIV. to destroy the municipal liberties of the towns was the bad administration of their finances. Nevertheless the same evil, as Turgot truly says, continued and increased since the reform introduced by that sovereign. Most of the towns, he adds, are greatly in debt at the present time, partly owing to the sums which they have lent to the Government, and partly owing to the expenses and decorations which the municipal officers, who have the disposal of other people’s money and have no account to render to the inhabitants, or instructions to receive from them, multiply with a view of distinguishing and sometimes of enriching themselves.
Note (XXIII.)—Page [46], line 32.
THE STATE WAS THE GUARDIAN OF THE CONVENTS AS WELL AS OF THE COMMUNES.—EXAMPLE OF THIS GUARDIANSHIP.
The Comptroller-General, on authorising the Intendant to pay 15,000 livres to the convent of Carmelites, to which indemnities were owing, desires the Intendant to assure himself that this money, which represents a capital, is advantageously re-invested. Analogous facts were constantly recurring.