The Ancient Regime. Taine Hippolyte

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СКАЧАТЬ 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."1219 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.

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These advantages are the remains of primitive sovereignty.

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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."1220 At Besançon, 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,1221 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,1222 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,1223 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.1224—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 intestate 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, СКАЧАТЬ