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.
He demanded the reform of the taille, the suppression of internal customs duties and greater freedom of trade.
But thanks to the permanent tax of the taille during this time of truce Charles VII.
The environs of Creil (Oise) and Chteau-Landon (Seine-et-Marne) are noted for their freestone (pierre de taille), which is also abundant at Euville and Lrouville in Meuse; the production of plaster is particularly important in the environs of Paris, of kaolin of fine quality at Yrieix (1-Jaute-Vienne), of hydraulic lime in Ardche (Le Teil), of lime phosphates in the department of Somme, of marble in the departments of HauteGaronne (St Beat), Hautes-Pyrnes (Campan, Sarrancolin), Isre and Pas-de-Calais, and of cement in Pas-de-Calais (vicinity of Boulogne) and Isre (Grenoble).
His first plan was to continue the work, already initiated by his predecessor Tourny, of making a fresh survey of the land (cadastre), in order to arrive at a juster assessment of the taille; he also obtained a large reduction in the contribution of the province.
He published his Avis sur l'assiette et la repartition de la taille (1762-1770), and as president of the Societe d'agriculture de Limoges offered prizes for essays on the principles of taxation.
TAILLE (from Fr.
Other words used in certain districts in the same sense as taille were queste (questa, questa), fouage (foragium), cote.
Every lord who possessed serfs could levy the taille on them, and originally this was done arbitrarily (a volonte) both as to frequency and amount.
It always remained a characteristic feature of serfdom, but was limited and fixed, either by contracts or concessions from the lord (taille abonnee), or by the customs.
The taille seigneuriale was a true tax, levied by a lord on all his subjects who were neither nobles nor ecclesiastics.
Each head of a family, paid the same sum, arrived at by dividing the local contingent of the taille by the number of fires.
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.
The king originally had only the right of levying the taille in places where he had retained the exercise of the haute justice.
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.
In the course of the 13th century the idea began to prevail that it was fair for the king, in time of war, to levy a taille upon the subjects of the lords having the haute j ustice in various parts of the royal domain.
Thus the general taille, raised for the benefit of the king, became more and more frequent, and naturally tended to become permanent.
Its immediate object was, not the regulation of the taille, but the organization of the cornpagnies d'ordonnance, i.e.
Military expenses thus becoming permanent, it was natural that the taille, the tax which had long been devoted to meeting the expenses of the royal wars, should also become permanent.
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, though levied by the king by right, did not fall upon the whole kingdom.
Throughout the pays d'elections the taille was almost universally personal (taille personnelle), i.e.
It was also a distributory tax (impot de repartition); every year the king in his council fixed the total sum which the taille was to produce in the following year; he drew up and signed the brevet de la taille (warrant), and the contribution of the individual taxpayer was arrived at in the last analysis by a series of subdivisions.
The inhabitants subject to the taille, summoned to a general assembly by the syndic, elected commissaries for the assessment (asseeurs) and collection (collecteurs) of the tax from among themselves.
Payment was rigorously enforced, and thus for a variety of reasons the taille was a burdensome and hated tax.
Instead of paying the taille they paid into the royal treasury a sum fixed by contract, which they generally raised by octrois, or entrance dues.
Such was the administration of the taille until about the middle of the 17th century, after which time, although the broad lines remained the same, important reforms were introduced.
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.
These efforts were inspired by a series of scientific studies and criticisms, chief among which were Vauban's Dime royale, and the Taille tarifee of the Abbe de St.
A small part of the pays d'elections was also pays de taille reele.
He did great good in regulating the finances by attempting to divide the taille or poll tax more equally, by abolishing the "vingtieme d'industrie," and establishing monts de piete (establishments for loaning money on security).
He kept to the old system of revenues from the demesne and from imposts that were reactionary in their effect, such as the taille, aids, salt-tax (gabelle) and customs; only he managed them better.
He demanded less of the taille, a direct impost, and more from indirect aids, of which he created the codenot, however, out of sympathy for the common people, towards whom he was very harsh, but because these aids covered a greater area and brought in larger returns.
He could never make the rights over the drink traffic uniform and equal, nor restrict privileges in the matter of the taille; while he was soon much embarrassed, not only by the coalition of particular interests and local immunities, which made despotism acceptable by tempering it, but also by Louis XIV.s two masterpassions for conquest and for building.
No doubt by the prohibition to levy the smallest taille the feudal lords escaped direct taxation; but from the day when the privileged classes selfishly allowed the taxing of the third estate, provided that they themselves were exempt, they opened the door to monarchic absolutism.
These latter prudently made conces- Th M~4 sions: reducing the taille, sacrificing some of Louis XI.s Wr creatures to the rancour of the parlement, and restoring i.#&c. a certain number of offices or lands to the hostile princes (chief of whom was the duke of Orleans), and even consenting to a convocation of the states-general at Tours (1484).
The mode of levying the taille in 18th century France and the " tenth and fifteenth " in medieval England, make it tolerably plain that in the 4th century B.C. the Athenian state had developed a mode of taxation on property which raised those questions of just distribution and effective valuation that present themselves in the latest tax systems of the modern world.
In 1481 the taille alone brought in 4,600,000 livres, and even at the peaceful close of his reign his whole budget was 4,655,000 livres - as against 1,800,000 livres at the close of his father's reign.
He also wrote short explanatory introductions and notes to a collection of copper-plate engravings, much valued by connoisseurs, called Histoires du Vieux et du Nouveau Testament, representees par des figures gravees en taille-douce par R.
Hardy's excellent work, Traite" de la taille des arbres fruitiers, will give a good idea how these dwarf trees are to be manipulated, a showing the first year's development from the maiden tree after being headed back, and b the form assumed a year or two later.
In ancient French law we find three forms of taille: the taille servile, taille seigneuriale, and taille royale.