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In the last century they were often partial in their operation; such of the burghers as owned farms or gardens outside the walls being allowed to bring in their produce without charge, while their poorer neighbors were obliged to pay duties on all they ate. Vauban, Dime royale, 26, 51. Necker, De l'Administration, ii. 113. Turgot, vii. 37. Mercier, xi. 100.
Cunningham's Growth of English Industry and Commerce, vol. i. p. 255. See also Delisle, L'Administration financière des Templiers, Académie des Inscriptions et Belles-Lettres, 1889, vol. xxxiii. pt. ii., and Ashley, Economic History, vol. i. pt. ii. p. 426. The Summa Pastoralis of Raymond de Pennafort analyses and demolishes many of the commoner devices which were employed to evade the usury laws.
This horse-shoe was not invented by me any more than any other part of this story, alas! and may still be seen on the table in the passage outside the stage-door-keeper's box, when you enter the Opera through the court known as the Cour de l'Administration. To return to the evening in question. "It's the ghost!" little Jammes had cried. An agonizing silence now reigned in the dressing-room.
Against this sum must be set 2,000,000 for salt and tobacco sold to foreigners; 16,000,000 for the cost of salt and tobacco, and 8,000,000 for the cost of other articles to the Farm. The amount of actual taxation collected by the Farm would therefore seem to have been about 160,000,000. Necker, De l'Administration,, i. 9, 14, iii. 122. Lemoine, Les derniers fermiers generaux, passim.
A man in blue, with a gun, came and sat by his fire, slept in his bed, and laid hands on any money that might come into the house, thus collecting the tax and his own wages. Necker, De l'Administration, i. 8. Mercier, iii. 98, xi. 96. Mercier thinks that the capitation was more feared than the dixieme, and than the entrees, because it attached more directly to the individual and to his person.
The inhabitants of some provinces, on the other hand, were thought to be overcharged. Attempts at rectification were resisted by the courts of law, the doctrine being asserted that the valuation of a man's income for the purposes of this tax could not legally be increased. De l'Administration, i. 5, 6. Compte rendu, 61.
But the nominated assemblies met twice, once for organization and once for business. They came too late to prevent a catastrophe, but lasted long enough to give well-founded hopes of usefulness. Ibid., De l'Administration, ii. 225, 292. Within a given province or district, there was no proportional equality among persons in the matter of taxation.
Outside, in the street, he passed his trembling hands over the huge stones, felt for outlets ... met with iron bars ... were those they? ... Or these? ... Or could it be that air-hole? ... He plunged his useless eyes through the bars ... How dark it was in there! ... He listened ... All was silence! ... He went round the building ... and came to bigger bars, immense gates! ... It was the entrance to the Cour de l'Administration.
"Did you know that there were three other carriages there, in addition to yours?" "I did not pay the least attention." "They were the carriages of Mlle. Sorelli, which could not find room in the Cour de l'Administration; of Carlotta; and of your brother, M. le Comte de Chagny..." "Very likely..."
Arist. Politic. lib. iv. cap. 4. De l'Administration des Finances de la France, par Mons. Necker, Vol. I. p. 288. De l'Administration des Finances de la France, par M. Necker. Vol. III. chap. 8 and chap. 9.
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