Travels Through France And Italy By Tobias Smollett
































































































 -  On the other hand, when I perceive such signs of 
poverty, misery and dirt, among the commonalty of France, their - Page 480
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On The Other Hand, When I Perceive Such Signs Of Poverty, Misery And Dirt, Among The Commonalty Of France, Their

Unfenced fields dug up in despair, without the intervention of meadow or fallow ground, without cattle to furnish manure, without

Horses to execute the plans of agriculture; their farm-houses mean, their furniture wretched, their apparel beggarly; themselves and their beasts the images of famine; I cannot help thinking they groan under oppression, either from their landlords, or their government; probably from both.

The principal impositions of the French government are these: first, the taille, payed by all the commons, except those that are privileged: secondly, the capitation, from which no persons (not even the nobles) are excepted: thirdly, the tenths and twentieths, called Dixiemes and Vingtiemes, which every body pays. This tax was originally levied as an occasional aid in times of war, and other emergencies; but by degrees is become a standing revenue even in time of peace. All the money arising from these impositions goes directly to the king's treasury; and must undoubtedly amount to a very great sum. Besides these, he has the revenue of the farms, consisting of the droits d'aydes, or excise on wine, brandy, &c. of the custom-house duties; of the gabelle, comprehending that most oppressive obligation on individuals to take a certain quantity of salt at the price which the farmers shall please to fix; of the exclusive privilege to sell tobacco; of the droits de controlle, insinuation, centieme denier, franchiefs, aubeine, echange et contre-echange arising from the acts of voluntary jurisdiction, as well as certain law-suits.

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