he course of centuries a large part of
the wealthier middle classes had bought or bargained themselves out of
the tax, so that to pay it was a certain mark of the lower class or
_roture_. _Taillable, roturier_, were terms of social ostracism
impatiently borne by thousands.

Other direct taxes were the capitation, bringing in over 50 millions,
the _dixieme_, the _don gratuit_. But more important than any of these
was the great Government indirect tax, the monopoly on salt, or
_gabelle_. Exemptions of all sorts made the price vary in different
parts of France, but in some cases as much as 60 francs was charged for
the annual quantity which the individual was assessed at, that same
individual as often as not earning less than 5 francs a week. So much
smuggling, fraud and resistance to the law did the _gabelle_ produce
that it took 50,000 officials, police and soldiers, to work it. In the
year 1783 no less {32} than 11,000 persons, many of them women and
children, were arrested for infraction of the _gabelle_ laws.

Last of all, the tithe and feudal dues were added to the burden. The
priest was maintained by the land. The seigneur's rights were
numerous, and varied in different parts of the country. They bore most
heavily in the central and northeastern parts of France, most lightly
in the south, where Roman law had prevailed over feudal, and along most
of the Atlantic coast line, as in Normandy. These feudal dues will be
noticed later in connection with the famous session of the
States-General on the 4th of August, 1789.

In all this system of taxation there was only one rule that was of
universal application, and that was that the burden should be thrown on
the poor man's shoulders. The clergy had compounded with the Crown.
The nobles or officials were the assessors, and whether they officiated
for the King, for the Provincial Estates or for themselves, they took
good care that their own contributions to the royal chest should be
even less proportionately than might legally be demanded of them. And
after all the money had been driven into the treasury it was but too
painfully evident what became {33} of it. The fermiers and the
favourites scrambled for the millions and flaunted their splendour in
the face of those who paid for it. The extravagance of the Court was
equalled only by its ineptitude. No proper accounts were kept, because
all but the taxpayers found their interest in squandering. Under
Madame