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in this way 1;500;000 livres。…As for the nobles; they; being unable to

combine together; to have representatives; and to act in a public way;

operate instead in a private way。  They contact ministers; intendants;

sub…delegates; farmer…generals; and all others clothed with authority;

their quality securing attentions; consideration and favors。  In the

first place; this quality exempts themselves; their dependents; and

the dependents of their dependents; from drafting in the militia; from

lodging soldiers; from (la corvée) laboring on the highways。  Next; the

capitation being fixed according to the tax system; they pay little;

because their taxation is of little account。  Moreover; each one brings

all his credit to bear against assessments。  〃Your sympathetic heart;〃

writes one of them to the intendant; 〃will never allow a father of my

condition to be taxed for the vingtiémes rigidly like a father of low

birth。〃'19' On the other hand; as the taxpayer pays the capitation…tax

at his actual residence; often far away from his estates; and no one

having any knowledge of his personal income; he may pay whatever seems

to him proper。  There are no proceedings against him; if he is a noble;

the greatest circumspection is used towards persons of high rank。  〃In

the provinces;〃 says Turgot; 〃 the capitation…tax of the privileged

classes has been successively reduced to an exceedingly small matter;

whilst the capitation…tax of those who are liable to the taille is

almost equal to the aggregate of that tax。〃 And finally; 〃the

collectors think that they are obliged to act towards them with marked

consideration〃 even when they owe; 〃the result of which;〃 says Necker;

〃is that very ancient; and much too large amounts; of their

capitation…tax remain unpaid。〃 Accordingly; not having been able to

repel the assault of the revenue services in front they evaded it or

diminished it until it became almost unobjectionable。  In Champagne; on

nearly 1;500;000 livres provided by the capitation…tax; they paid in

only 14;000 livres;〃 that is to say; 〃2 sous and 2 deniers for the

same purpose which costs 12 sous per livre to those chargeable with

the taille。〃 According to Calonne; 〃if concessions and privileges had

been suppressed the vingtièmes would have furnished double the

amount。〃 In this respect the most opulent were the most skillful in

protecting themselves。  〃With the intendants;〃 said the Duc d'Orleans;

〃I settle matters; and pay about what I please;〃 and he calculated

that the provincial administration; rigorously taxing him; would cause

him to lose 300;000 livres rental。  It has been proved that the princes

of the blood paid; for their two…twentieths; 188;000 instead of

2;400;000 livres。  In the main; in this régime; exception from taxation

is the last remnant of sovereignty or; at least; of independence。  The

privileged person avoids or repels taxation; not merely because it

despoils him; but because it belittles him; it is a mark of the

commoner; that is to say; of former servitude; and he resists the fisc

(the revenue services) as much through pride as through interest。



IV。  Their Feudal Rights。



These advantages are the remains of primitive sovereignty。



Let us follow him home to his own domain。  A bishop; an abbé; a

chapter of the clergy; an abbess; each has one like a lay seignior;

for; in former times; the monastery and the church were small

governments like the county and the duchy。  …Intact on the other bank

of the Rhine; almost ruined in France; the feudal structure everywhere

discloses the same plan。  In certain places; better protected or less

attacked; it has preserved all its ancient externals。  At Cahors; the

bishop…count of the town had the right; on solemnly officiating; 〃to

place his helmet; cuirass; gauntlets and sword on the altar。〃'20'  At

Besan?on; the archbishop…prince has six high officers; who owe him

homage for their fiefs; and who attend at his coronation and at his

obsequies。  At Mende;'21' the bishop; seignior…suzerain for Gévaudan

since the eleventh century; appoints 〃the courts; ordinary judges and

judges of appeal; the commissaries and syndics of the country。〃 He

disposes of all the places; 〃municipal and judiciary。〃 Entreated to

appear in the assembly of the three orders of the province; he

〃replies that his place; his possessions and his rank exalting him

above every individual in his diocese。  He cannot sit under the

presidency of any person; that; being seignior…suzerain of all estates

and particularly of the baronies; he cannot give way to his vassals。〃

In brief that he is king; or but little short of it; in his own

province。  At Remiremont; the noble chapter of canonesses has;

〃inferior; superior; and ordinary judicature in fifty…two bans of

seigniories;〃 nominates seventy…five curacies and confers ten male

canonships。  It appoints the municipal officers of the town; and;

besides these; three lower and higher courts; and everywhere the

officials in the jurisdiction over woods and forests。  Thirty…two

bishops; without counting the chapters; are thus temporal seigniors;

in whole or in part; of their episcopal town; sometimes of the

surrounding district; and sometimes; like the bishop of St。  Claude; of

the entire country。  Here the feudal tower has been preserved。

Elsewhere it is plastered over anew; and more particularly in the

appanages。  In these domains; comprising more than twelve of our

departments; the princes of the blood appoint to all offices in the

judiciary and to all clerical livings。  Being substitutes of the king

they enjoy his serviceable and honorary rights。  They are almost

delegated kings; and for life; for they not only receive all that the

king would receive as seignior; but again a portion of that which he

would receive as monarch。  For example; the house of Orleans collects

the excises;'22' that is to say the duty on liquors; on works in gold

or silver; on manufactures of iron; on steel; on cards; on paper and

starch; in short; on the entire sum…total of one of the most onerous

indirect taxes。  It is not surprising; if; having a nearly sovereign

situation; they have a council; a chancellor; an organized debt; a

court;'23' a domestic ceremonial system; and that the feudal edifice

in their hands should put on the luxurious and formal trappings which

it had assumed in the hands of the king。



Let us turn to its inferior personages; to a seignior of medium

rank; on his square league of ground; amidst the thousand inhabitants

who were formerly his villeins or his serfs; within reach of the

monastery; or chapter; or bishop whose rights intermingle with his

rights。  Whatever may have been done to abase him his position is still

very high。  He is yet; as the intendants say; 〃the first inhabitant;〃 a

prince whom they have half despoiled of his public functions and

consigned to his honorary and available rights; but who nevertheless

remains a prince。'24'  He has his bench in the church; and his right

of sepulture in the choir; the tapestry bears his coat of arms; they

bestow on him incense; 〃holy water by distinction。〃 Often; having

founded the church; he is its patron; choosing the curate and claiming

to control him; in the rural districts we see him advancing or

retarding the hour of the parochial mass according to his fancy。  If he

bears a title he is supreme judge; and there are entire provinces;

Maine and Anjou; for example; where there is no fief without the

judge。  In this case he appoints the bailiff; the registrar; and other

legal and judicial officers; attorneys; notaries; seigniorial

sergeants; constabulary on foot or mounted; who draw up documents or

decide in his name in civil and criminal cases on the first trial。  He

appoints; moreover; a forest…warden; or decides forest offenses; and

enforces the penalties; which this officer inflicts。  He has his prison

for delinquents of various kinds; and sometimes his forked gibbets。  On

the other hand; as compensation for his judicial costs; he obtains the

property of the man condemned to death and the confiscation of his

estate。  He succeeds to the bastard born and dying in his seigniory

without leaving a testament or legitimate children。  He inherits from

the possessor; legitimately born; dying in testate in his house

without apparent heirs。  He appropriates to himself movable objects;

animate or inanimate; which are found astray and of which the owner is

unknown; he claims one…half or one…third of treasure…trove; and; on

the coast; he takes for himself the waif of wrecks。  And finally; what

is more fruitful; in these times of misery; he becomes the possessor

of abandoned lands that have remained untilled for ten years。…Other

advantages demonstrate still more clearly that he formerly possessed

the government of the canton。  Such are; in Auvergne; in Flanders; in

Hainaut; in Artois; in Picardy; Alsace; and Lorraine; the dues de

poursoin ou de sauvement (care or safety within the walls of a town);

paid to him for providing general protection。  The dues of de guet et

de garde (watch and guard); claimed by him for military protection; of

afforage; are exacted of those who sell beer; wine and other

beverages; whole…sale or retail。  The dues of fouage; dues on fires; in

money or grain; which; according to many common…law systems; he levies

on each fireside; house or family。  The dues of pulvérage; quite common

in Dauphiny…and Provence; are levied on passing flocks of sheep。  Those

of the lods et ventes (lord's due); an almost universal tax; consist

of the deduction of a sixth; often of a fifth or even a fourth; of the

price of every piece of ground sold; and of every lease exceeding nine

years。  The dues for redemption or relief are equivalent to one year's

income; aid that he receives from collateral heirs; and often from

direct heirs。  Finally; a rarer due; but the most burdensome of all; is

that of acapte ou de plaid…a…merci; which is a double rent; or a

year's yield of fruits; payable as well on the death of the seignior

as on that of the copyholder。  These are veritable taxes; on land; on

movables; personal; for licenses; for traffic; for mutations; for

successions; established formerly on the condition of performing a

public service which he is no longer obliged to perform。



Other dues are also ancient taxes; but he still performs the

service for which they are a quittance。  The king; in fact; suppresses

many of the tolls; twelve hundred in 1724; and the suppression is kept

up。  A good many still remain to the profit of the seignior; … on

bridges; on highways; on fords; on boats ascending   or descending;

several being very lucrative; one of them producing 90;000 livres'25'。

He pays for the expense of keeping up bridge; road; ford and towpath。

In like manner; on condition of maintaining the market…place and of

providing scales and weights gratis; he levies a tax on provis

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