This is the tax which the Marechal de Vauban recommended to be raised universally over all the land-property of France, when the tithe was at the highest. To this the late reformer adheres; but proposes the twentieth instead of the tenth; and after a nice calculation of the gross produce of France, he estimates one twentieth part of it to be worth about 95 millions of livres per annum. Hence I conclude, that the twentieth part of the income, or one shilling in the pound of all the revenue of solid property in France, fairly collected, would not much exceed one third of that sum, or about 30 millions, or 1 333 333l. sterling. This first part, therefore, of the Marechal’s tithe, imposed at 1⁄20, would lay a tax equal to three shillings in the pound on the poor lessees and vassals of the nobles, while, contrary to his express intention, the whole fee-farm and noble rents of France, would escape taxation. From this we may conclude, that no tax upon land-rents can possibly be raised by way of tithe: as also that when it is taken in kind it is the most oppressive, the most unequal, and the most discouraging to industry, that ever was contrived.
The Marechal’s principal motive for proposing this mode of taxation, was to avoid the difficulty of obliging the nobles to pay the taille. He found also, that there would be great ease in collecting this revenue for the King, without demanding money of the lower classes. The consequence, however, would have been, either to ruin all lessees, if they continued to pay the same rent for the lands as formerly; or to introduce the greatest inequality imaginable among proprietors, if the tithe had been totally cast upon their rents: but as to the method of settling accounts between master and tenant, in consequence of this tithe, both the Marechal and the reformer are totally silent.
The Marechal’s Dixme royale, with all its defects, is a book of great value, from two considerations.
The first, that he had all possible access to come at the true state of the nation. The second, that he wrote with great impartiality, and with a sincere desire to serve the landed interest, without intending to hurt that of the King his master. From this book, we have an opportunity of judging of his notions of taxation; and from the consequences he himself points out, we discover the miserable state of the common people in France, whose situation at this day is not much changed for the better.
The Marechal’s scheme was to reduce the whole revenue of France under four heads.
The first, a general tithe of all the fruits of the earth, without distinction, which we have already explained.
The second, a tithe upon every income whatsoever, even upon the profits of labour, servants wages, employments, possessions, and trades of all denominations.
The third, was a modification of the gabelle, or the duty upon salt.
The fourth, which he calls the fixed revenue, was to be composed of the domain, and several other branches of taxes which he allowed to subsist, judging them, I suppose, not hurtful to the state.
I shall now shew wherein the Marechal’s plan of taxation is contrary to principles, and leave the reader to make his conclusions.