sum representing
the portion of the taille deducted from a net income by 2.53, to know
the sum of the four taxes put together and deducted from this income.

This part varies from province to province, from parish to parish, and
even from individual to individual. Nevertheless we may estimate that
the taille, on the average, especially when bearing on a small peasant
proprietor, without protector or influence, abstracts one-sixth of his
net income, say 16 fr. 66 c. on 100 francs. For example, according to
the declarations of the provincial assemblies, in Champagne, it deducts
3 sous and 2/3 of a denier per livre, or 15 fr. 28 c. on 100 francs; in
the Ile-de-France, 35 livres 14 sous on 240 livres, or 14 fr. 87 c. on
100; in Auvergne, 4 sous per livre of the net income, that is to say,
20 %. Finally, in the generalship of Auch, the provincial assembly
estimates that the taille and accessories absorb three-tenths of the
net revenue, by which it is evident that, taking the amounts of the
provincial budget, the taille alone absorbs eighteen fr. ten c. on 100
francs of revenue.

Thus stated, if the taille as principal absorbs one-sixth of the net
income of the subject of the taille, that is to say, 16 fr. 66 c. on
100, the total of the four taxes above mentioned, takes 16 fr. 66 c. X
2,53 = 42 fr. 15 c. on 100 fr. income. To which must be added 11 fr. for
the two vingtiemes and 4 sous per livre added to the first vingtieme,
total 53 fr. 15 c. direct tax on 100 livres income subject to the
taille.

The dime, tithe, being estimated at a seventh of the net income,
abstracts in addition 14 ft. 28 c. The feudal dues being valued at the
same sum also take off 14 fr. 28 c., total 28 fr. 56 c. Sum total of
deductions of the direct royal tax, of the ecclesiastic tithes, and of
feudal dues, 81 fr. 71c. on 100 fr. income. There remain to the tax.
payer 18 fr. 29 C.

*****

NOTES:

[Footnote 6501: This amount is not given by the provincial assembly;
to fill up this blank I have taken the tenth of the taille, of the
accessories and of the assessable poll-tax, this being the mode followed
by the provincial assembly of Lyonnais. By the declaration of June
2, 1717, the tax on roads may be carried to one-sixth of the three
preceding taxes it is commonly one-tenth or, in relation to the
principal of the taille, one-quarter.]

[Footnote 6502:--Same remark.--]

[Footnote 6503: The provincial assembly carries this amount to
one-e