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The taille was a direct land tax on the Frenchmarker peasantry and non-nobles in Ancien Régime France. The tax was imposed on each household and based on how much land it held.


Originally only an "exceptional" tax (i.e. imposed and collected in times of need, as the king was expected to survive on the revenues of the "domaine royal", or lands that belonged to him directly), the taille became permanent in 1439, when the right to collect taxes in support of a standing army was granted to Charles VII of France during the Hundred Years' War. Unlike modern income taxes, the total amount of the taille was first set (after the Estates General was suspended in 1484) by the French king from year to year, and this amount was then apportioned among the various provinces for collection.

Exempted from the tax were clergy and nobles (except for non-noble lands they held in "pays d'état" [see below]), officers of the crown, military personnel, magistrates, university professors and students, and certain cities ("villes franches") such as Paris.

The provinces were of three sorts, the "pays d'élection", the "pays d'état" and the "pays d'imposition". In the "pays d'élection" (the longest held possessions of the French crown; some of these provinces had had the equivalent autonomy of a "pays d'état" in an earlier period, but had lost it through the effects of royal reforms) the assessment and collection of taxes were trusted to elected officials (at least originally, later these positions were bought), and the tax was generally "personal", meaning it was attached to non-noble individuals. In the "pays d'état" ("provinces with provincial estates" Brittany, Languedoc, Burgundy, Auvergne, Béarn, Dauphiné, Provence and portions of Gasconymarker (such as Bigorre, Comminges and the Quatre-Vallées); these recently acquired provinces had been able to maintain a certain local autonomy in terms of taxation), the assessment of the tax was established by local councils and the tax was generally "real", meaning that it was attached to non-noble lands (meaning that nobles possessing such lands were required to pay taxes on them). "Pays d'imposition" were recently conquered lands which had their own local historical institutions (they were similar to the "pays d'état" under which they are sometimes grouped), although taxation was overseen by the royal intendant.

In an attempt to reform the fiscal system, new administrative divisions were created in the 16th century. The Recettes générales, commonly known as "généralités", and overseen in the beginning by "receveurs généraux" or "généraux conseillers" (royal tax collectors), were initially only taxation districts. Their role steadily increased and by the mid 17th century, the généralités were under the authority of a "intendant", and they became a vehicle for the expansion of royal power in matters of justice, taxation and policing. By the Revolution, there were 36 généralités; the last two were created in 1784.

Until the late 17th century, tax collectors were called receveurs royaux. In 1680, the system of the Ferme Générale was established, a franchised customs and excise operation in which individuals bought the right to collect the taille on behalf of the king, through six-years adjudications (certain taxes like the aides and the gabelle had been farmed out in this way as early as 1604). The major tax collectors in that system were known as the fermiers généraux (farmers-general in English).

Tax collection

Efficient tax collection was one of the major causes for French administrative and royal centralization in the Early Modern period. The taille became a major source of royal income (roughly half in the 1570s), the most important direct tax of pre-Revolutionary France, and provided for the growing cost of warfare in the 15th and 16th centuries. Records show the taille increasing from 2.5 million livre in 1515 to six million after 1551; in 1589 the taille reached a record 21 million livres, before dropping.

The taille was only one of a number of taxes. There also existed the "taillon" (a tax for military expenditures), a national salt tax (the gabelle), national tarifs (the "aides") on various products (including wine), local tarifs on speciality products (the "douane") or levied on products entering the city (the "octroi") or sold at fairs, and local taxes. Finally, the church benefited from a mandatory tax or tithe called the "d√ģme".

Louis XIV of France created several additional tax systems, including the "capitation" (begun in 1695) which touched every person including nobles and the clergy (although exemption could be bought for a large one-time sum) and the "dixième" (1710-1717, restarted in 1733), which was a true tax on income and on property value and was meant to support the military.

In 1749, under Louis XV, a new tax based on the "dixième", the "vingtième" (or "one-twentieth"), was enacted to reduce the royal deficit, and this tax continued through the ancien régime. This tax was based solely on revenues (5% of net earnings from land, property, commerce, industry and from official offices), and was meant to reach all citizens regardless of status, but the clergy, the regions with "pays d'état" and the parlements protested; the clergy won exemption, the "pays d'état" won reduced rates, and the parlements halted new income statements, effectively making the "vingtième" a far less efficient tax than it was designed to be. The financial needs of the Seven Years' War lead to a second (1756-1780), and then a third (1760-1763) "vingtième" being created. In 1754 the "vingtième" produced 11.7 million livres.

The taille eventually became one of the most hated taxes of the Ancien Régime.


See also

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