In one of the memorials sent up in 1788 by the peasants—a memorial written with much clearness and in a moderate tone, in answer to an inquiry instituted by a Provincial Assembly—the following passages occur:—‘In addition to the abuses occasioned by the mode of levying the taille, there exists that of the garnissaires. These men generally arrive five times during the collection of the taille. They are commonly invalides, or Swiss soldiers. They remain every time four or five days in the parish, and are taxed at 36 sous a day by the tax-receipt office. As to the assessment of the taille, we will forbear to point out the too well-known abuses occasioned by the arbitrary measures employed and the bad effects produced by the officious parts played by officers who are frequently incapable and almost always partial and vindictive. They have been the cause, however, of many disturbances and quarrels, and have occasioned proceedings at law, extremely expensive for the parties pleading, and very advantageous to the courts.’
Note (LVI.)—Page [110], line 39.
THE SUPERIORITY OF THE METHODS ADOPTED IN THE PROVINCES POSSESSING ASSEMBLIES (PAYS D’ÉTAT) RECOGNISED BY THE GOVERNMENT FUNCTIONARIES THEMSELVES.
A confidential letter, written by the Director of the Taxes to the Intendant, on June 3rd, 1772, has the following:—‘In the Pays d’États, the tax being a fixed tantième (per-centage), every taxpayer is subject to it, and really pays it. An augmentation upon this tantième is made in the assessment, in proportion to the augmentation required by the King upon the total supplied—for instance, a million instead of 900,000 livres. This is a simple operation; whilst in the Généralité the assessment is personal, and, so to say, arbitrary; some pay their due, others only the half, others the third, the quarter, or nothing at all. How, in this case, subject the amount of taxation to the augmentation of one-ninth?’
Note (LVII.)—Page [112], line 37.
THE MANNER IN WHICH THE PRIVILEGED CLASSES UNDERSTOOD AT FIRST THE PROGRESS OF CIVILISATION IN ROAD-MAKING.
Count X., in a letter to the Intendant, complains of the very little zeal shown in the establishment of a road in his neighbourhood. He says it is the fault of the Subdélégué who does not use sufficient energy in the exercise of his functions, and will not compel the peasants to do their forced labour (corvées).