Vauban Montalembert Carnot Engineer Studies

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The ex- treme misery and destitution of the bulk of the population had pressed upon him in his constant journeys, as the extracts above given indicate ; and at the same time he was struck by the comparatively scanty resources, both in men and money, which the State obtained at the price of all this suffering. The unequal incidence of the taxes, and the wasteful mode of collecting them, were the two main causes of this ; the first he proposed to remedy by doing away with all class-exemptions, an...d the second, by substituting uniform taxes in produce or on income for arbitrarily assessed taxes on land. The Royal Tithe (not necessarily a tenth, but a proportion varying with the requirements of the State) was to be levied alike upon all the yield of land, upon rents, wages, pensions, or pro- fessional incomes, including the revenues of the clergy. Instead of a salt-tax varying in different provinces, and involving monstrous abuses, all the salt-mines were to be acquired by the Crown and the salt sold at an uniform rate.

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