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the origins of contemporary france-1-第125部分
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Généralité d'Alencon; 1;742;655 1;120;041 1;067;849 435;637 2;47
Auvergne 1;999;040 1;399;678 1;753;026 310;468 2;70
Généralité d'Auch; 1;440;533 931;261 797;268 316;909'2' 2;35
Haute…Guyenne; 2;531;314 1;267;619 1;268;855 308;993'3' 2;47
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The principal of the taille being one; the figures in the last
column represent; for each province; the total of the four taxes in
relation to the taille。 The average of all these is 2。53。 The
accessories of the taille; the poll…tax and the tax for roads; are
fixed for each assessable party; pro rata to his taille。 Multiply the
sum representing the portion of the taille deducted from a net income
by 2。53; to know the sum of the four taxes put together and deducted
from this income。
This part varies from province to province; from parish to parish;
and even from individual to individual。 Nevertheless we may estimate
that the taille; on the average; especially when bearing on a small
peasant proprietor; without protector or influence; abstracts one…
sixth of his net income; say 16 fr。 66 c。 on 100 francs。 For example;
according to the declarations of the provincial assemblies; in
Champagne; it deducts 3 sous and 2/3 of a denier per livre; or 15 fr。
28 c。 on 100 francs; in the Ile…de…France; 35 livres 14 sous on 240
livres; or 14 fr。 87 c。 on 100; in Auvergne; 4 sous per livre of the
net income; that is to say; 20 %。 Finally; in the generalship of Auch;
the provincial assembly estimates that the taille and accessories
absorb three…tenths of the net revenue; by which it is evident that;
taking the amounts of the provincial budget; the taille alone absorbs
eighteen fr。 ten c。 on 100 francs of revenue。
Thus stated; if the taille as principal absorbs one…sixth of the
net income of the subject of the taille; that is to say; 16 fr。 66 c。
on 100; the total of the four taxes above mentioned; takes 16 fr。 66
c。 X 2;53 = 42 fr。 15 c。 on 100 fr。 income。 To which must be added 11
fr。 for the two vingtièmes and 4 sous per livre added to the first
vingtième; total 53 fr。 15 c。 direct tax on 100 livres income subject
to the taille。
The dime; tithe; being estimated at a seventh of the net income;
abstracts in addition 14 ft。 28 c。 The feudal dues being valued at the
same sum also take off 14 fr。 28 c。; total 28 fr。 56 c。
Sum total of deductions of the direct royal tax; of the
ecclesiastic tithes; and of feudal dues; 81 fr。 71c。 on 100 fr。
income。 There remain to the tax。 payer 18 fr。 29 C。
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Notes:
'1' This amount is not given by the provincial assembly; to fill up
this blank I have taken the tenth of the taille; of the accessories
and of the assessable poll…tax; this being the mode followed by the
provincial assembly of Lyonnais。 By the declaration of June 2; 1717;
the tax on roads may be carried to one…sixth of the three preceding
taxes it is commonly one…tenth or; in relation to the principal of the
taille; one…quarter。
'2' … Same remark。 …
'3' The provincial assembly carries this amount to one…eleventh of
the taille and accessories combined。
End
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