State of the Finances of France : Laid Before the King 1

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And, in- deed, in mod cities, the companies of tradefmen and ar- tificers have the power of afleiHng that tax ; or, at leafl:, . the repartition is made on their report ; but country- towns and villages are deprived 'of thefe benefits, and growing induftry, which it is fo important to promote in the country, has often been difcouraged by the undifcern- ing authority of an ignorant allcflbr.
Land I i 67 ] Lmd-T'ax, and the Capitatio?t (Poll-Tax J liable to the for?ner.
The proppfal made to your
...Majefty, that ypu would be pleafed to fix by law, the Land and Poll-tax, and every other impoft that relates to the latter, is, it is prefumed, a -meafure of the higheft importance to the welfare of your people. I could perceive that this tax, the moil grievous to the inhabitants of the country, had rofe in a greater proportion than all other impofts, and that it increafed every year. The reafon I eafily found out, by obferving, that it was the only tax that could be ralfed in a clandeftine manner, or at leaft without going through any troublefome formality, and by means only of a decree from the Council, often publiftied without the knowledge of the Sovereign.

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