Then the elus in each election divided the contribution due from it among the parishes.
Control should no doubt have been exercised'by the elus, but they do not seem to have taken this part of their duties very seriously.
The intendants, by an exercise of their general or special powers, took the place of the elus, and delegated commissaires aux tailles (commissaries of the taille) for the assessment of the parishes, who guided and supervised the elected collectors - for the most part ignorant and partial peasants.
In France, apart from the consuls elus or consuls marchands, who are mere consular agents, selected by the government from among the traders of a (scabini), &c., who had power to fine or to expel from the quarter.
The elus and the superintendents, instead of being delegates of the states, became royal functionaries like the baillis and the provosts; imposts, hearth-money (fouage), salt-tax (gabelle), sale-dues (droits de vente), voted for the war, were levied during the whole of Charles V.s reign and added to his personal revenue.