The seigniorial taille, like the servile, had the character of a personal tax (taille personelle), a rudimentary tax on income, every man being taxed according to his wages or other income.
At that time there was no royal taille, strictly speaking; it was only the seigniorial taille transferred to the crown, but it was one of the first taxes his right to levy which upon all the inhabitants of the domain of the crown, whether serfs or roturiers, was recognized.
This was contained implicitly in the ordonnance of 1439, which at the same time suppressed the seigniorial taille, as competing too closely with the royal taille by imposing a double burden on the taxpayer.
A kind of seigniorial taille continued to exist besides the servile taille, but this kind presupposed a title, a contract between the taxable roturier and the lord, or else immemorial possession, which amounted to a title.
The royal taille naturally retained the distinctive characteristics of the seigniorial, as can be seen from an examination of the way in which it was assessed and collected; the chief characteristic being that ecclesiastics and nobles, who were exempt from the seigniorial taille, were also exempt from the royal.
So far the system remained the same as that of the old seigniorial taille.
The two great political issues of the time were the secularization of the clergy reserves in Ontario, and the abolition of seigniorial tenure in Quebec. Both of these reforms Macdonald long opposed, but when successive elections had proved that they were sup ported by public opinion, he brought about a coalition of Conservatives and moderate reformers for the purpose of carrying them.
But These Very Digressions' Give The Book Its Intimate And Abiding Charm; For They Keep The Reader In Close Personal Touch With Every Side Of Canadian Life, With Songs And Tales And Homely Forms Of Speech, With The Best Features Of Seigniorial Times And The Strong Guidance Of An Ardent Church, With Voyageurs, Coureurs De Bois, Indians,., Soldiers, Sailors And All The Strenuous Adventurers Of A Wild, New, Giant World.