With respect to the vingtièmes， the disproportion is less， the precise amounts not being attainable； we may nevertheless assume that the assessment of the privileged class is about one-half of what it should be. "In 1772，" says[49] M. de Calonne， "it was admitted that the vingtièmes were not carried to their full value. False declarations， counterfeit leases， too favorable conditions granted to almost all the wealthy proprietors gave rise to inequalities and countless errors. A verification of 4，902 parishes shows that the product of the two vingtièmes amounting to 54，000，000 should have amounted to 81，000，000." A seigniorial domain which， according to its own return of income， should pay 2，400 livres， pays only 1，216. The case is much worse with the princes of the blood； we have seen that their domains are exempt and pay only 188，000 livres instead of 2，400，000. Under this system， which crushes the weak to relieve the strong， the more capable one is of contributing， the less one contributes. - The same story characterizes the fourth and last direct taxation， namely， the tax substituted for the corvée. This tax， attached， at first， to the vingtièmes and consequently extending to all proprietors， through an act of the Council is attached to the taille and， consequently， bears on those the most burdened[50]. Now this tax amounts to an extra of one-quarter added to the principal of the taille， of which one example may be cited， that of Champagne， where， on every 100 livres income the sum of six livres five sous devolves on the taille-payer. "Thus，" says the provincial assembly， "every road used by active commerce， by the multiplied coursing of the rich， is repaired wholly by the contributions of the poor." - As these figures spread out before the eye we involuntarily recur to the two animals in the fable， the horse and the mule traveling together on the same road； the horse， by right， may prance along as he pleases；hence his load is gradually transferred to the mule， the beast of burden， which finally sinks beneath the extra load.
Not only， in the corps of tax-payers， are the privileged disburdened to the detriment of the taxable， but again， in the corps of the taxable， the rich are relieved to the injury of the poor， to such an extent that the heaviest portion of the load finally falls on the most indigent and most laborious class， on the small proprietor cultivating his own field， on the simple artisan with nothing but his tools and his hands， and， in general， on the inhabitants of villages.
In the first place， in the matter of taxes， a number of the towns are "abonnées，" or free. Compiègne， for the taille and its accessories， with 1，671 firesides， pays only 8，000 francs， whilst one of the villages in its neighborhood， Canly， with 148 firesides， pays 4，475francs[51]. In the poll-tax， Versailles， Saint-Germain， Beauvais， Etampes， Pontoise， Saint-Denis， Compiegne， Fontainebleau， taxed in the aggregate at 169，000 livres， are two-thirds exempt， contributing but little more than one franc， instead of three francs ten sous， per head of the population； at Versailles it is still less， since for 70，000inhabitants the poll-tax amounts to only 51，600 francs[52]. Besides， in any event， on the apportionment of a tax， the bourgeois of the town is favored above his rural neighbors. Accordingly， "the inhabitants of the country， who depend on the town and are comprehended in its functions， are treated with a rigor of which it would be difficult to form an idea. . . . Town influence is constantly throwing the burden on those who are trying to be relieved of it， the richest of citizens paying less taille than the most miserable of the peasant farmers[53]." Hence， "the horror of the taille depopulates the rural districts， concentrating in the towns all the talents and all the capital[54]." Outside of the towns there is the same differences. Each year， the élus and their collectors， exercising arbitrary power， fix the taille of the parish and of each inhabitant. In these ignorant and partial hands the scales are not held by equity but by self-interest， local hatreds， the desire for revenge， the necessity of favoring some friend， relative， neighbor， protector， or patron， some powerful or some dangerous person. The intendant of Moulins， on visiting his generalship， finds "people of influence paying nothing， while the poor are over-charged." That of Dijon writes that "the basis of apportionment is arbitrary， to such an extent that the people of the province must not be allowed to suffer any longer."[55] In the generalship of Rouen "some parishes pay over four sous the livre and others scarcely one sou."[56] "For three years past that I have lived in the country，" writes a lady of the same district， "I have remarked that most of the wealthy proprietors are the least pressed； they are selected to make the apportionment， and the people are always abused."[57] - "I live on an estate ten leagues from Paris，" wrote d'Argenson， "where it was desired to assess the taille proportionately， but only injustice has been the outcome since the seigniors made use of their influence to relieve their own tenants."[58] Besides， in addition to those who， through favor， diminish their taille， there are others who buy themselves off entirely. An intendant， visiting the subdelegation of Bar-sur-Seine， observes" that the rich cultivators succeed in obtaining petty commissions in connection with the king's household and enjoy the privileges attached to these， which throws the burden of taxation on the others."[59]
