s, 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. These farms are said to bring into the
king's coffers above one hundred and twenty millions of livres yearly,
amounting to near five millions sterling: but the poor people are said
to pay about a third more than this sum, which the farmers retain to
enrich themselves, and bribe the great for their protection; which
protection of the great is the true reason why this most iniquitous,
oppressive, and absurd method of levying money is not laid aside. Over
and above those articles I have mentioned, the French king draws
considerable sums from his clergy, under the denomination of dons
gratuits, or free-gifts; as well as from the subsidies given by the
pays d'etats such as Provence, Languedoc, and Bretagne, which are
exempted from the taille. The whole revenue of the French king amounts
to between twelve and thirteen millions sterling. These are great
resources for the king: but they will always keep the people miserable,
and effectually prevent them from making such improvements as might
turn their lands to the best advantage. But besides being eased in the
article of taxes, there is something else required to make them exert
themselves for the benefit of their country. They must be free in their
persons, secure in their property, indulged with reasonable leases, and
effectually protected by law from the insolence and oppression of their
superiors.

Great as the French king's resources may appear, they are h