The State of Society in France Before the Revolution of 1789 / And the Causes Which Led to That Event

by Alexis de Tocqueville

This Council was not composed of men of rank, but of personages of middling or even low extraction, former Intendants or other men of that class thoroughly versed in the management of business, all of whom were liable to dismissal by the Crown. It generally proceeded in its course quietly and discreetly, displaying less pretension than real power; and thus it had but little lustre of its own, or, rather, it was lost in the splendour of the throne to which it stood so near; at once so powerful that everything came within its scope, and so obscure that it has scarcely been remarked by history.

As the whole administration of the country was directed by a single body, so nearly the entire management of home affairs was entrusted to the care of one single agent—the Comptroller-General. On opening an almanack of France before the Revolution, it will be found that each province had its special minister; but on studying the administration itself in the legal records of the time, it will soon be seen that the minister of the province had but few occasions of any importance for exercising his authority. The common course of business was directed by the Comptroller-General, who gradually took upon himself all the affairs that had anything to do with money, that is to say, almost the whole public administration; and who thus performed successively the duties of minister of finance, minister of the interior, minister of public works, and minister of trade.

As, in truth, the central administration had but one agent in Paris, so it had likewise but a single agent in each province. Nobles were still to be found in the eighteenth century bearing the titles of governors of provinces; they were the ancient and often the hereditary representatives of feudal royalty. Honours were still bestowed upon them, but they no longer had any power. The Intendant was in possession of the whole reality of government.

This Intendant was a man of humble extraction, always a stranger to the province, and a young man who had his fortune to make. He never exercised his functions by any right of election, birth, or purchase of office; he was chosen by the government among the inferior members of the Council of State, and was always subject to dismissal. He represented the body from which he was thus severed, and, for that reason, was called, in the administrative language of the time, a Detached Commissioner. All the powers which the Council itself possessed were accumulated in his hands, and he exercised them all in the first instance. Like the Council, he was at once administrator and judge. He corresponded with all the ministers, and in the province was the sole agent of all the measures of the government.

In each canton was placed below him an officer nominated by himself, and removable at will, called the Sub-delegate. The Intendant was very commonly a newly-created noble; the Sub-delegate was always a plebeian. He nevertheless represented the entire Government in the small, circumscribed space assigned to him as much as the Intendant did in the whole; and he was amenable to the Intendant as the Intendant was to the minister.

The Marquis d’Argenson relates in his ‘Memoirs,’ that one day Law said to him, ‘“I never could have believed what I saw, when I was Comptroller of Finance. Do you know that this kingdom of France is governed by thirty Intendants? You have neither parliament, nor estates, nor governors. It is upon thirty Masters of Requests, despatched into the provinces, that their evil or their good, their fertility or their sterility, entirely depends.”’

These powerful officers of the Government were, however, completely eclipsed by the remnants of the ancient aristocracy, and lost in the brilliancy which that body still shed around it. So that, even in their own time, they were scarcely seen, although their finger was already on everything. In society the nobles had over such men the advantages of rank, wealth, and the consideration always attached to what is ancient. In the Government the nobility were immediately about the person of the Prince, and formed his Court, commanded the fleets, led the armies, and, in short, did all that most attracts the observation of contemporaries, and too often absorbs the attention of posterity. A man of high rank would have been insulted by the proposal to appoint him an Intendant. The poorest man of family would generally have disdained the offer. In his eyes the Intendants were the representatives of an upstart power, new men appointed to govern the middle classes and the peasantry, and, as for the rest, very sorry company. Yet, as Law said, and as we shall see, these were the men who governed France.

To commence with the right of taxation, which includes, as it were, all other rights. It is well known a part of the taxes were farmed. In these cases the King’s Council negotiated with the financial companies, fixed the terms of the contract, and regulated the mode of collection. All the other taxes, such as the taille, the capitation-tax, and the vingtièmes were fixed and levied by the agents of the central administration or under their all-powerful control.

The Council, every year, by a secret decision, fixed the amount of the taille and its numerous accessories, and likewise its distribution among the provinces. The taille had thus increased from year to year, though public attention was never called to the fact, no noise being made about it.

As the taille was an ancient tax, its assessment and collection had been formerly confided to local agents, who were all, more or less, independent of the Government by right of birth or election, or by purchase of office; they were the lords of the soil, the parochial collectors, the treasurers of France, or officers termed the élus. These authorities still existed in the eighteenth century, but some had altogether ceased to busy themselves about the taille, whilst others only did so in a very secondary and entirely subordinate manner. Even here the entire power was in the hands of the Intendant and his agents; he alone, in truth, assessed the taille in the different parishes, directed and controlled the collectors, and granted delays of payments or exemptions.