Privileges and Taxes in France at the End of the Ancien Regime said:
Net taxation on government account in France, presents, it need hardly be said, many more difficulties, since it is impossible to estimate accurately, even for any single year, because of the extreme confusion in the accounts of the French Government. It seems nevertheless possible to reach an approximate judgment, although it must be stressed that this cannot be used to convey more than an order of magnitude. The figures given below have been taken from the table which appears at the end of vol. II of Bailly's Histoire Financiere de la France. Though Bailly does not claim that his figures are accurate, they are nevertheless more comprehensive, and compiled with more care, and, it seems, with a more detailed knowledge of the subject and with more skill in handling this kind of material, than the figures given in Marion's Histoire financiere de la France. Bailly's work was published in i830 when he was In- specteur General des Finances. He chose the year I 786 for his analysis because it was the year when the accounts were least incomplete, as well as being the year which saw the Assembly of Notables and thus the beginning of the financial crisis which led directly to the summoning of the Estates General. In every case (for each of the 74 items in his table has long explanatory notes) he has explained in detail how he has arrived at the figures he gives. The principle on which he worked was, as he says, 'de ne rien omettre ni rien exagerer, et de passer sous silence tout ce qui presentait quelque incertitude.' In effect, thus, he claims that his figures are an underestimate. Though his estimate for taxation on govern- ment account (558 million livres) is larger than Marion's, this is not because of any significant differ- ences in the main items but only because he has included some items which Marion omits (but to which he refers without putting a figure on them). Bailly divided his table into three columns: taxes on government account, taxes for local purposes and taxes for the benefit of individuals, corporations or communities, for his object was to estimate the burden of the taxes on the community. The present writer, whose object is only to consider the sums raised on behalf of the Government, has therefore only made use of the first column. It seems never- theless advisable to point out, because of the emphasis always put on the burden of the poor rate, that the sums raised under the latter (about C2 million p.a. in the I 780's) were roughly the same as those which, according to Bailly, were raised in France for local purposes. Bailly does not distinguish between direct and indirect taxes, and the present writer has therefore regrouped his figures so as to make this distinction apparent. In the cases of the Rigie des domaines and the taxes levied in the Pays d'Etats the data Bailly provides is insufficient, and the writer must confess to having proceeded arbitrarily; the sums, however, are not large enough to make any likely mistakes significant. Bailly makes some (but as he himself admits an incomplete) allowance for costs of collection. The writer has subtracted these figures from his total, so as to get the French figures into line with the British. The writer has assumed that the population of France was approximately 25-5 million in 1786, and that of England, Scotland and Wales approximately 9-3 million; and that, as already explained, there were 23 livres to the C. On these assumptions - which, it must be stressed again, cannot be accurate but which could err considerably without upsetting the conclusions - direct taxation in Britain on government account was on an average 6/- per head and in France 8/-; indirect taxation was J i. 6. o in England and i o/- in France.