Note (XXXII.)—Page [75], line 19.
Turgot, in a report to the King, sums up in the following terms, which appear to me singularly exact, the real privileges of the noble class in regard to taxation:—
‘1. Persons of the privileged class have a claim to exemption from all taxation in money to the extent of a four-plough farm, equivalent in the neighbourhood of Paris to an assessment of 2,000 francs.
‘2. The same persons are entirely exempt from taxation in respect of woods, meadows, vineyards, fish-ponds, and for enclosed lands appurtenant to their castles, whatever their extent. In some cantons the principal culture is of meadows or vineyards: in these the noble proprietor escapes from all taxation whatever, the whole weight of which falls on the tax-paying class; another immense advantage for the privileged.’
Note (XXXIII.)—Page [76], line 7.
INDIRECT PRIVILEGES IN RESPECT OF TAXATION: DIFFERENCE IN ASSESSMENT EVEN WHEN THE TAX IS GENERAL.
Turgot has given a description of this also, which, judging by the documents, I have reason to believe exact.
‘The indirect advantages of the privileged classes in regard to the poll-tax are very great. The poll-tax is in its very nature an arbitrary impost; it cannot be distributed among the community otherwise than at random. It has been found most convenient to assess it on the tax-collector’s books, which are ready prepared. It is true that a separate list has been made out for those whose names do not appear in these books but as they resist payment, while the tax-paying classes have no organ, the poll-tax paid by the former in the provinces has gradually dwindled to an insignificant amount, while the poll-tax on the latter is almost equal in amount to the whole tax-paying capital.’