Let me now proceed to the fourth general branch of taxes, or of money raised upon the people of France: 1mo, To the profit of the farmers: 2do, Towards defraying the expence of collecting the three foregoing branches of revenue, which amount to about 403 millions: And 3tio, To pay what is appropriated to certain purposes within the country, here to be specified.
Fourth general branch.
| Fr. money. | Sterling ditto. | ||||
| livres. | l. | s. | d. | ||
| 1. First then, the net profits of all the farmers of the revenue are calculated to amount to about | 17 240 000 | 766 222 | 4 | 5¼ | |
| 2. The expence of levying all the revenue is calculated to amount to about 10 per cent. of the whole; inde | 40 300 000 | 1 791 111 | 2 | 2½ | |
| 3. There is a revenue appropriated for keeping up the water-works at all the royal palaces | 1 200 000 | 53 333 | 6 | 8 | |
| And to the invalids, St. Cir, and the hotel militaire | 7 300 000 | 324 444 | 8 | 10½ | |
| There are taxes imposed for clothing the militia, to the amount of | 3 800 000 | 168 888 | 17 | 9¼ | |
| All the towns in France have particular branches of taxes appropriated to themselves, for pavement, buildings, &c. and for maintaining the police; which amounts to | 15 000 000 | 666 666 | 13 | 4 | |
| And the duties levied in the courts of law for sentence money, emoluments to the judges (epices), and expence of registrations, the vast sum of | 27 000 000 | 1 200 000 | — | — | |
| 111 840 000 | 4 970 666 | 13 | 3½ | ||
Formerly, all the officers of the courts of justice had salaries paid out of the King’s revenue. These were insensibly diminished in every reign, and those court-fees were augmented in order to fill up the void; from which the greatest oppression ensues.
If to the sum in this last article we add 22 millions above stated as a charge upon the ordinary revenue for salaries to first presidents, &c. and other expences of the law, we shall find that the article of justice alone costs near 50 millions of livres, a year, to the public. The greatest part of this sum should be considered as the interest of money borrowed by the Kings of France, the capitals whereof are still outstanding; and if the capitals were paid off, a great augmentation of income would arise from it. But the bad footing upon which their credit stands, renders even this burden expedient on some occasions; because the King can oblige all those who have such hereditary offices, to lend money upon an augmentation of their salaries.
To conclude this enormous catalogue of taxes paid by the kingdom of France, we must not omit the last branch, which comprehends the heads following:
Fifth general branch.
| Fr. money. | Sterling ditto. | ||||
| livres. | l. | s. | d. | ||
| 1. What is paid for bulls, dispensations, baptisms and burials, to the pope, bishops, and inferior clergy, very near | 10 000 000 | 444 444 | 8 | 10½ | |
| 2. For the support of hospitals, a sort of poors rates | 11 500 000 | 511 111 | 2 | 2½ | |
| 3. To branches of impositions, of various kinds, belonging to private people, peers of France, governors of provinces, and officers of all the royal jurisdictions within the kingdom | 20 000 000 | 888 888 | 17 | 9¼ | |
| 41 500 000 | 1 844 444 | 8 | 10¼ | ||
General recapitulation of all the money raised in France by public authority, for whatever purpose employed.
| Fr. money. | Sterling ditto. | ||||
| livres. | l. | s. | d. | ||
| 1. The King’s ordinary revenue as it stood at the peace 1762 | 282 300 000 | 12 546 666 | 13 | 4 | |
| 2. The extraordinary revenue raised at the peace 1748 | 52 338 000 | 2 326 133 | 6 | 8 | |
| 3. The extraordinary revenue raised on account of last war, and for the payment of debts then contracted, not sold at the peace | 68 690 787 | 3 052 923 | 17 | 4 | |
| 4. The expence of raising the taxes, and emoluments of the farmers, with other branches perpetually appropriated for defraying regular expences | 111 840 000 | 4 970 666 | 13 | 4 | |
| 5. Taxes paid to the church, poor, and private persons | 41 500 000 | 1 844 444 | 8 | 10½ | |
| Sum total raised annually in France | 556 668 787 | 24 740 834 | 19 | 6½ | |
| Charges, or appropriations of it. | |||||
| 1. Charges upon the ordinary revenue per list above | 236 050 000 | 10 491 111 | 2 | 2½ | |
| 2. Ditto upon the second general branch per ditto | 55 690 000 | 2 475 111 | 2 | 2½ | |
| 3. Ditto upon the third general branch for lotteries and perpetual annuities constituted during the war: the life-annuities being already charged in article 1st | 25 219 000 | 1 120 844 | 8 | 10½ | |
| 4. Ditto upon the fourth general branch totally exhausted inde | 111 840 000 | 4 970 666 | 13 | 4 | |
| 5. Ditto upon the fifth general branch ditto | 41 500 000 | 1 844 444 | 8 | 10 | |
| There remains (unappropriated) for all extraordinary expences of state, which compleats the sum total of what is raised in France | 86 369 787 | 3 838 657 | 4 | — | |
| 556 668 787 | 24 740 834 | 19 | 6 | ||