HISTORY: THE FRENCH REVOLUTION - TAXES (TYPES OF TAXES) Flashcards
THE FRENCH REVOLUTION: TAXES - TAILLE
- Also known as a personal tax
- DIRECT tax on the property and income of the unprivileged classes
- Collected by royal officials
= Important…
= The G….
= Paid to…
= Abolished…
- The most IMPORTANT tax of the Pre-Revolutionary monarchy in France
- The General tax
- A type of DIRECT (and INDIRECT) tax. Paid TO the state BY members of the third estate
- IMPOSED on items: tobacco, etc
- The TAILLE was ABOLISHED with the Revolution of 1789
THE FRENCH REVOLUTION: TAXES - CORVEE
- A feudal obligation
- Work performed on public facilities (Roads, Bridges, etc)
= 14 days…
= Known as a…. paid by….
= Compulsory…
- 14 days of (UNPAID) labour
- Known as a labour tax (from the old regime). This was paid by working people.
- COMPULSORY labour service on the peasants
THE FRENCH REVOLUTION: TAXES - VINGTIEME
- Means one twentieth (Standard rate in 1749)
- 5% on income: collected by royal officials
= A direct…
= A form of…
= People had a….
= 1786…
- A DIRECT tax
- A form of income tax
- People who had a title ONLY had to pay this tax
- To FUND the WAR
- 1786: The Vingtieme was abolished
THE FRENCH REVOLUTION: TAXES - GABELLE
- The nobility, the clergy and certain other privileged persons (who have a title) were EXEMPTED
- The revenue (income) went directly to the royal treasury
- Abolished in March 1790
= An indirect.... = A tax... = A tax on con.. = Crucial to working people for preserving... = Except... had to pay
- An indirect tax
- COLLECTED: Ferme Generale
- A tax on SALT
- A tax on consumption of salt
- Salt was crucial to working people for PRESERVING food and for the care of farm animals
- Everyone except the TITLE people had to pay
THE FRENCH REVOLUTION: TAXES - TITHE
- An annual fee paid to churches by landowners
- 10% (Need to pay the CHURCH… A biblical reference)
= Required to…
= Collected by…
- Required to pay the church
- Look after the community
- Collected by churches
- This was collected FROM peasants in the eighteenth century French Society.
THE FRENCH REVOLUTION: TAXES - CAPITATION
- A poll tax or ‘tax by head’
- Introduced by the royal government in the late 1600s
- Levied on every French citizen of adult age
= A form of… ( )
= First used…
= paid by every… varied…
- A form of income tax (A head Tax)
- A major direct tax before the Revolution of 1789
- FIRST used: Wartime measures (Pay war expenses)
- Paid by every subject (By head). The amount varied according to class
THE FRENCH REVOLUTION: TAXES - OCTROIS
- Local customs
= Indirect…
= Goods being brought..
- Indirect tax
- Goods being brought into town (customs)
- Goods entering certain towns (customs)
THE FRENCH REVOLUTION: TAXES - SEIGNEURIAL DUES
- Seigneurialism
- A source of DISSATISFACTION and GRIEVANCE
= Seigneurialism - A system of rural…
= Seigneurialism - Peasants who occupied the land owned…
- Seigneurialism: A system of rural organization and land tenure. It was almost entirely economic
- Required peasants who occupied the land owned by a seigneur (lord) to PAY feudal dues to a seigneur
THE FRENCH REVOLUTION: TAXES - AIDES
- Consumption tax
= Indirect…
= Also known as…
= Example: Tax on…
- Indirect tax
- Included a wide range of taxes
- Also known as an EXCISE tax
- Tax on food and drinks
- Everyone except the TITLE people had to pay
- Example: Tax on the wine and the wine trade
THE FRENCH REVOLUTION: DEFINE: LIVRE
= The unit of…
= Discontinued…
- The unit of currency of France
- This was discontinued in 1794
THE FRENCH REVOLUTION: TAXES
* INDIRECT TAXES = Collected directly by... * DIRECT TAXES = Collected by the ferme = Collected by regie
- DIRECT TAXES:
- Collected directly by Royal Officials
- INDIRECT TAXES:
- Collected by the ferme generale (GABELLE)
- Collected by the regie generale (AIDES)
