]
[Sidenote: The Taille or Land Tax]
The most important and hated direct tax was the _taille_ or land
tax,--practically a tax on peasants alone. The total amount to be
raised was apportioned among the intendants by the Royal Council, and
by the intendants among the villages of their respective districts. At
the village assembly collectors were elected, who were thereby
authorized to demand from each villager a share of the tax, according
to his ability to pay. As a result of this method, each villager tried
to appear poor so as to be taxed lightly; whole villages looked run-
down in order to be held for only a small share; and influential
politicians often obtained alleviation for parts of the country.
[Sidenote: Indirect Taxes]
[Sidenote: "Tax Farming"]
The indirect taxes were not so heavy, but they were bitterly detested.
There were taxes on alcohol, metal-ware, cards, paper, and starch, but
most disliked of all was that on salt (the _gabelle_). Every
person above seven years of age was supposed annually to buy from the
government salt-works seven pounds of salt at about ten times its real
value.
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