Clotaire I., which was
kept in the Palace of Braine. He was, nevertheless, obliged to share his
spoil with his brothers and their followers, who came in arms to force him
to refund what he had taken. Chilperic (Fig. 254) was so much in awe of
these _Leudes_ that he did not ask them for money. His wife, the
much-feared Fredegonde, did not, however, exempt them more than Brunehaut
had done; and her judges or ministers, Audon and Mummius, having met with
an insurmountable resistance in endeavouring to force taxation on the
nobles, nearly lost their lives in consequence.

[Illustration: Fig. 254.--Tomb of Chilperic.--Sculpture of the Eleventh
Century, in the Abbey of St. Denis.]

The custom of numbering the population, such as was carried on in Rome
through the censors, appears to have been observed under the Merovingian
kings. At the request of the Bishop of Poitiers, Childebert gave orders to
amend the census taken under Sigebert, King of Austrasia. It is a most
curious document mentioned by Gregory of Tours. "The ancient division," he
says, "had been one so unequal, owing to the subdivision of properties and
other changes which time had made in the condition of the taxpayers, that
the poor, the orphans, and the helpless classes generally alone bore the
real burden of taxation." Florentius, comptroller of the King's household,
and Romulfus, count of the palace, remedied this abuse. After a closer
examination of the changes which had taken place, they relieved the
taxpayers who were too heavily rated and placed the burden on those who
could better afford it.

This direct taxation continued on this plan until the time of the kings of
the second dynasty. The Franks, who had not the privilege of exemption,
paid a poll tax and a house tax; about a tenth was charged on the produce
of highly cultivated lands, a little more on that of lands of an inferior
description, and a certain measure, a _cruche_, of wine on the produce of
every half acre of vineyard. There were assessors and royal agents charged
with levying such taxes and regulating the farming of them. In spite of
this precaution, however, an edict of Clovis II., in the year 615,
censures the mode of imposing rates and taxes; it orders that they shall
only be levied in the places where they have been authorised, and forbade
their being used under any pretext whatever for any other object than that
for which they were imposed.

[Illustration: Fig. 255.--Signature of St