The debts of France, contracted in periods anterior to those two wars, are charged on the ordinary revenue, as we shall presently see.
The fourth branch consists of two articles. The first comprehends certain perpetual taxes appropriated for certain state expences, not charged upon the ordinary revenue. The second, what is computed to be the expence of levying all the taxes, and also the profit of the farmers: or in other words, what the people pay more than the public receives from the hands of the tax-gatherers.
The fifth and last branch, comprehends the taxes paid to the court of Rome, to the clergy, and to the poor; with other duties belonging to private persons. Under one or other of these five branches, may be very properly arranged all the taxes paid by the French nation.
First general branch.
The King’s ordinary revenue, with the charges upon it for the year 1761.
| Articles of revenue. | Fr. money. | Sterling ditto. | ||||||||||||||||||
| livres. | l. | s. | d. | |||||||||||||||||
| 1. Domain (the King’s landed estate) | 6 000 000 | 266 666 | 13 | 4 | ||||||||||||||||
| 2. Taille (the land-tax) | 56 600 000 | 2 515 555 | 11 | 1¼ | ||||||||||||||||
| 3. Double capitation (the poll-tax) | 53 200 000 | 2 364 444 | 8 | 10½ | ||||||||||||||||
| 4. Ditto upon such as have civil employments, pensions, &c. | 6 700 000 | 297 777 | 15 | 6½ | ||||||||||||||||
| 5. 2s. in the pound on all civil employments. | 6 800 000 | 302 222 | 4 | 5¼ | ||||||||||||||||
| 6. The mint, or coinage | 2 400 000 | 106 666 | 13 | 4 | ||||||||||||||||
| 7. Decimes and capitation of the clergy | 12 400 000 | 551 111 | 2 | 2½ | ||||||||||||||||
| 8. Free gifts from the states of Burgundy, Provence, Languedoc, and Brittany | 10 000 000 | 444 444 | 8 | 10½ | ||||||||||||||||
| 9. Paulette, or annual tax upon hereditary offices | 2 600 000 | 115 555 | 11 | 1¼ | ||||||||||||||||
| 10. Tax on the Lutheran clergy of Alsace | 200 000 | 8 888 | 17 | 9¼ | ||||||||||||||||
| 11. Regale, or the sovereign’s right on ecclesiastical benefices | 1 400 000 | 62 222 | 4 | 5¼ | ||||||||||||||||
| 12. General farms | 112 500 000 | 5 000 000 | — | — | ||||||||||||||||
| Total of the ordinary revenue | 270 800 000 | 12 035 555 | 11 | [[31]]1¼ | ||||||||||||||||
| ||||||||||||||||||||
| The farms were increased anno 1762 by | 11 500 000 | 511 111 | 2 | 2½ | ||||||||||||||||
| Total ordinary revenue at the end of the war | } | 282 300 000 | 12 546 666 | 13 | 4 | |||||||||||||||
| Articles of Expence. | ||||||||||||||||||||
| Houshold of the King and royal family | 9 400 000 | 417 777 | 15 | 6½ | ||||||||||||||||
| Ditto, their personal expence | 4 600 000 | 204 444 | 8 | 10½ | ||||||||||||||||
| King’s stables and stud | 2 500 000 | 111 111 | 2 | 2½ | ||||||||||||||||
| Hunting equipages | 1 600 000 | 71 111 | 2 | 2½ | ||||||||||||||||
| Alms | 600 000 | 26 666 | 13 | 4 | ||||||||||||||||
| Pay of the palace guards, (gardes de la porte) &c. | 3 300 000 | 146 666 | 13 | 4 | ||||||||||||||||
| King’s buildings | 6 600 000 | 293 333 | 6 | 8 | ||||||||||||||||
| Total expence of the court | 28 600 000 | 1 271 111 | 2 | 2 | ||||||||||||||||
| Pay of all the houshold troops | 8 000 000 | 355 555 | 11 | 1¼ | ||||||||||||||||
| Pay of all the other troops of France | 48 000 000 | 2 133 333 | 6 | 8 | ||||||||||||||||
| Fortifications | 6 000 000 | 266 666 | 13 | 4 | ||||||||||||||||
| Artillery for land service | 6 600 000 | 293 333 | 6 | 8 | ||||||||||||||||
| Military gratifications, over and above the pay | 10 000 000 | 444 444 | 8 | 10½ | ||||||||||||||||
| Pay of general officers commanding in provinces and fortresses | 2 000 000 | 88 888 | 17 | 9¼ | ||||||||||||||||
| Pay, &c. of the marechaussée | 2 200 000 | 97 777 | 15 | 6½ | ||||||||||||||||
| Expence of prisoners of state | 1 200 000 | 53 333 | 6 | 8 | ||||||||||||||||
| Ordinary expence of the navy | 25 000 000 | 1 111 111 | 2 | 2½ | ||||||||||||||||
| Total regular military expence by land and sea | 109 000 000 | 4 844 444 | 8 | 10 | ||||||||||||||||
| Royal pensions | 9 000 000 | 400 000 | — | — | ||||||||||||||||
| The appointments of the King’s ministers | 310 000 | 13 777 | 15 | 6½ | ||||||||||||||||
| Ditto of the first presidents of all the parliaments in France, expence of criminal prosecutions, and many other articles of that sort | 22 000 000 | 977 777 | 15 | 6½ | ||||||||||||||||
| Appointments of the venal employments, of the robe, treasurers, receivers, comptrollers, &c. | 10 000 000 | 444 444 | 8 | 10½ | ||||||||||||||||
| Bridges, highways, dykes, &c. | 4 000 000 | 177 777 | 15 | 6½ | ||||||||||||||||
| For the royal academies | 1 400 000 | 62 222 | 4 | 5¼ | ||||||||||||||||
| To the King’s library and archives of France[library and archives of France] | 1 800 000 | 80 000 | — | — | ||||||||||||||||
| Extraordinary and casual expence upon the two last articles | 400 000 | 17 777 | 15 | 6½ | ||||||||||||||||
| For lighting and cleaning the city of Paris | 840 000 | 37 333 | 6 | 8 | ||||||||||||||||
| Appointments of the secretary of the cabinet council, for couriers, and other expence | 1 400 000 | 62 222 | 4 | 5¼ | ||||||||||||||||
| Ditto of ministers at foreign courts | 1 800 000 | 80 000 | — | — | ||||||||||||||||
| Total sum of this branch | 52 950 000 | 2 353 333 | 6 | 8 | ||||||||||||||||
| Interest at 2½ per cent. upon 990 000 000 livres, or 44 000 000l. sterl. of the late King’s debts, constituted after the bankruptcy 1720 | 24 750 000 | 1 100 000 | — | — | ||||||||||||||||
| Interest at 2½, upon 94 millions due to the company of the Indies, upon their old accompts 1720 | 2 350 000 | 104 444 | 8 | 10½ | ||||||||||||||||
| Farther allowed to the company, for paying their dividends | 2 400 000 | 106 666 | 13 | 4 | ||||||||||||||||
| Annuities on lives constituted during the last war | 16 000 000 | 711 111 | 2 | 2½ | ||||||||||||||||
| Total interest of debts | 45 500 000 | 2 022 222 | 4 | 5 | ||||||||||||||||
[31]. These reductions of French money to sterling, are computed at the rate of 22½ livres to the pound sterling. Hence 270 800 000 livres make 12 035 555l. 11s. and 1½d. sterling, or nearly 1¼d. as stated, though the amount of the partial sums differs by 1d.
This article of 16 millions of annuities on lives is the only charge cast upon the King’s ordinary revenue, in consequence of the last war.
| Articles of revenue. | Fr. money. | Sterling ditto. | |||
| livres. | l. | s. | d. | ||
| Recapitulation of the expences. | |||||
| Expence of the court | 28 600 000 | 1 271 111 | 2 | 2½ | |
| Fixed military ditto, by sea and land | 109 000 000 | 4 844 444 | 8 | 10½ | |
| Justice, pensions, &c. | 52 950 000 | 2 353 333 | 6 | 8 | |
| Interest of debts | 45 500 000 | 2 022 222 | 4 | 5¼ | |
| Total expence | 236 050 000 | 10 491 111 | 2 | 2½ | |
| Total ordinary revenue at the end of the war | 282 300 000 | 12 546 666 | 13 | 4 | |
| The first deducted from the latter, Remains free | } | 46 250 000 | 2 055 555 | 11 | 1½ |
Besides the articles of expence here stated, there are many others, to which no limit can be set. The comptant, or the King’s private orders for secret service, and many different expences, form a great article. Subsidies also to foreign courts: in short, much more, in all human probability, is spent, than all the produce of this permanent revenue can answer. So that from this no relief from debts can be expected, except so far as it may be augmented by the falling in of the annuities on lives. But public debts are to be paid only by funds appropriated for that purpose: and were this revenue to be relieved of the whole 45 millions of interest charged upon it, I have little doubt but the King’s expence would augment in proportion.