II. Local Conditions.
State of certain provinces on the outbreak of the
Revolution.—The taille, and other taxes.—The proportion of
these taxes in relation to income.—The sum total immense.
Direct taxation alone is here concerned, the tailles, collateral taxes, poll-tax, vingtièmes, and the pecuniary tax substituted for the corvée[5204] In Champagne, the tax-payer pays on 100 livres income fifty-four livres fifteen sous, on the average, and in many parishes,[5205] seventy-one livres thirteen sous. In the Ile-de-France, "if a taxable inhabitant of a village, the proprietor of twenty arpents of land which he himself works, and the income of which is estimated at ten livres per arpent it is supposed that he is likewise the owner of the house he occupies, the site being valued at forty livres."[5206] This tax-payer pays for his real taille, personal and industrial, thirty-five livres fourteen sous, for collateral taxes seventeen livres seventeen sous, for the poll-tax twenty-one livres eight sous, for the vingtièmes twenty-four livres four sous, in all ninety-nine livres three sous, to which must be added about five livres as the substitution for the corvée, in all 104 livres on a piece of property which he rents for 240 livres, a tax amounting to five-twelfths of his income.
It is much worse on making the same calculation for the poorer generalities. In Haute-Guyenne,[5207] "all property in land is taxed for the taille, the collateral taxes, and the vingtièmes, more than one-quarter of its revenue, the only deduction being the expenses of cultivation; also dwellings, one-third of their revenue, deducting only the cost of repairs and of maintenance; to which must be added the poll-tax, which takes about one-tenth of the revenue; the tithe, which absorbs one-seventh; the seigniorial rents which take another seventh; the tax substituted for the corvée; the costs of compulsory collections, seizures, sequestration and constraints, and all ordinary and extraordinary local charges. This being subtracted, it is evident that, in communities moderately taxed, the proprietor does not enjoy a third of his income, and that, in the communities wronged by the assessments, the proprietors are reduced to the status of simple farmers scarcely able to get enough to restore the expenses of cultivation." In Auvergne,[5208] the taille amounts to four sous on the livre net profit; the collateral taxes and the poll-tax take off four sous three deniers more; the vingtièmes, two sous and three deniers; the contribution to the royal roads, to the free gift, to local charges and the cost of levying, take again one sou one denier, the total being eleven sous and seven deniers on the livre income, without counting seigniorial dues and the tithe. "The bureau, moreover, recognizes with regret, that several of the collections pay at the rate of seventeen sous, sixteen sous, and the most moderate at the rate of fourteen sous the livre. The evidence of this is in the bureau; it is on file in the registry of the court of excise, and of the election-districts. It is still more apparent in parishes where an infinite number of assessments are found, laid on property that has been abandoned, which the collectors lease, and the product of which is often inadequate to pay the tax." Statistics of this kind are terribly eloquent. They may be summed up in one word. Putting together Normandy, the Orleans region, that of Soissons, Champagne, Ile-de-France, Berry, Poitou, Auvergne, the Lyons region, Gascony, and Haute-Guyenne, in brief the principal election sections, we find that out of every hundred francs of revenue the direct tax on the tax-payer is fifty-three francs, or more than one-half[5209]. This is about five times as much as at the present day.
III. The Common Laborer.
Four direct taxes on the common laborer.
The taxation authorities, however, in thus bearing down on taxable property has not released the taxable person without property. In the absence of land it seizes on men. In default of an income it taxes a man's wages. With the exception of the vingtièmes, the preceding taxes not only bore on those who possessed something but, again, on those who possessed nothing. In the Toulousain[5210] at St. Pierre de Barjouville, the poorest day-laborer, with nothing but his hands by which to earn his support, and getting ten sous a day, pays eight, nine and ten livres poll-tax. "In Burgundy[5211] it is common to see a poor mechanic, without any property, taxed eighteen and twenty livres for his poll-tax and the taille." In Limousin,[5212] all the money brought back by the masons in winter serves "to pay the taxes charged to their families." As to the rural day-laborers and the settlers (colons) the proprietor, even when privileged, who employs them, is obliged to take upon himself a part of their quota, otherwise, being without anything to eat, they cannot work,[5213] even in the interest of the master; man must have his ration of bread the same as an ox his ration of hay. "In Brittany,[5214] it is notorious that nine-tenths of the artisans, though poorly fed and poorly clothed, have not a crown free of debt at the end of the year," the poll-tax and others carrying off this only and last crown. At Paris[5215] "the dealer in ashes, the buyer of old bottles, the gleaner of the gutters, the peddlers of old iron and old hats," the moment they obtain a shelter pay the poll-tax of three livres and ten sous each. To ensure its payment the occupant of a house who sub-lets to them is made responsible. Moreover, in case of delay, a "blue man," a bailiff's subordinate, is sent who installs himself on the spot and whose time they have to pay for. Mercier cites a mechanic, named Quatremain, who, with four small children, lodged in the sixth story, where he had arranged a chimney as a sort of alcove in which he and his family slept. "One day I opened his door, fastened with a latch only, the room presenting to view nothing but the walls and a vice; the man, coming out from under his chimney, half sick, says to me, 'I thought it was the blue man for the poll-tax."' Thus, whatever the condition of the person subject to taxation, however stripped and destitute, the dexterous hands of the fisc take hold of him. Mistakes cannot possibly occur: it puts on no disguise, it comes on the appointed day and rudely lays its hand on his shoulder. The garret and the hut, as well as the farm and the farmhouse know the collector, the constable and the bailiff; no hovel escapes the detestable brood. The people sow, harvest their crops, work and undergo privation for their benefit; and, should the pennies so painfully saved each week amount, at the end of the year to a piece of silver, the mouth of their pouch closes over it.