Note (LXX.)—Page [157], line 30.
ARBITRARY AUGMENTATION OF THE TAXES.
What was here said by the King respecting the taille might have been said by him, with as much reason, concerning the vingtièmes, as may be seen by the following correspondence:—In 1772 the Contrôleur-Général Terray had decided upon a considerable augmentation (as much as 100,000 livres) upon the vingtièmes of the Généralité of Tours. It is evident that this measure caused M. Ducluzel, an able administrator and an honourable man, both sorrow and embarrassment; for, in a confidential letter, he says: ‘It is probably the facility with which the 200,000 livres’ (a previous augmentation) ‘have been given, that has encouraged the cruel interpretation and the letter of the month of June.’
In a private and confidential letter, which the Director of Contributions wrote thereupon to the Intendant, he says: ‘If the augmentations which have been demanded appear to you, on account of the general distress, to be as aggravating and as revolting as you give me to understand, it would be better for the province, which can have no other defence or protection than in your generous good-feeling, that you should spare it, at least, the rôles de supplément, a retroactive tax, that is always odious.’
It may be seen by this correspondence what a complete absence there was of any solid basis, and what arbitrary measures were exercised, each with honest intentions. Both Minister and Intendant laid the weight of the increased taxation sometimes upon the agricultural rather than the manufacturing interests, sometimes upon one kind of agriculture more than another (as the growth of vines, for instance), according as they fancied that the manufacturing or any one branch of the agricultural interest ought to be more tenderly handled.
Note (LXXI.)—Page [159], line 13.
EXPRESSIONS USED BY TURGOT RESPECTING THE COUNTRY PEOPLE IN THE PREAMBLE OF A ROYAL DECLARATION.
‘The rural communities consist, throughout the greater part of the kingdom, of poor peasants, who are ignorant and brutal, and incapable of self-administration.’