Part 28

Fig. 258.--Parisivs Fit. Head of King. Rev., Eligivs Mone. Cross; above, omega; under, a ball.

Fig. 259.--Mon. Palati. Head of King. Rev., Scolare. I. A. Cross with anchor; under the arms of the cross, Eligi. ]

From the time that Clovis became a Christian, he loaded the Church with favours, and it soon possessed considerable revenues, and enjoyed many valuable immunities. The sons of Clovis contested these privileges; but the Church resisted for a time, though she was eventually obliged to give way to the iron hand of Charles Martel. In 732 this great military chieftain, after his struggle with Rainfroy, and after his brilliant victories over the Saxons, the Bavarians, the Swiss, and the Saracens, stripped the clergy of their landed possessions, in order to distribute them amongst his Leudes, who by this means he secured as his creatures, and who were, therefore, ever willing and eager to serve him in arms.

On ascending the throne, King Pepin, who wanted to pacify the Church, endeavoured as far as possible to obliterate the recollection of the wrongs of which his father had been guilty towards her; he ordered the dîmes and the nones (tenth and ninth denier levied on the value of lands) to be placed to the account of the possessors of each ecclesiastical domain, on their under-taking to repair the buildings (churches, châteaux, abbeys, and presbyteries), and to restore to the owners the properties on which they held mortgages. The nobles long resented this, and it required the authority and the example of Charlemagne to soothe the contending parties, and to make Church and State act in harmony.

Charlemagne renounced the arbitrary rights established by the Mayors of the Palace, and retained only those which long usage had legitimatised. He registered them clearly in a code called the Capitulaires, into which he introduced the ancient laws of the Ripuaires, the Burgundians, and the Franks, arranging them so as to suit the organization and requirements of his vast empire. From that time each freeman subscribed to the military service according to the amount of his possessions. The great vassal, or fiscal judge, was no longer allowed to practise extortion on those citizens appointed to defend the State. Freemen could legally refuse all servile or obligatory work imposed on them by the nobles, and the amount of labour to be performed by the serfs was lessened. Without absolutely abolishing the authority of local customs in matters of finance, or penalties which had been illegally exacted, they were suspended by laws decided at the Champs de Mai, by the Counts and by the Leudes, in presence of the Emperor. Arbitrary taxes were abolished, as they were no longer required. Food, and any articles of consumption, and military munitions, were exempted from taxation; and the revenues derived from tolls on road gates, on bridges, and on city gates, &c., were applied to the purposes for which they were imposed, namely, to the repair of the roads, the bridges, and the fortified enclosures. The heriban, a fine of sixty sols--which in those days would amount to more than 6,000 francs--was imposed on any holder of a fief who refused military service, and each noble was obliged to pay this for every one of his vassals who was absent when summoned to the King's banner. These fines must have produced considerable sums. A special law exempted ecclesiastics from bearing arms, and Charlemagne decreed that their possessions should be sacred and untouched, and everything was done to ensure the payment of the indemnity--dîme and none--which was due to them.

Charlemagne also superintended the coining and circulation of money. He directed that the silver sou should exactly contain the twenty-second part by weight of the pound. He also directed that money should only be coined in the Imperial palaces. He forbade the circulation of spurious coin; he ordered base coiners to be severely punished, and imposed heavy fines upon those who refused to accept the coin in legal circulation. The tithe due to the Church (Fig. 260), which was imposed at the National Assembly in 779, and disbursed by the diocesan bishops, gave rise to many complaints and much opposition. This tithe was in addition to that paid to the King, which was of itself sufficiently heavy. The right of claiming the two tithes, however, had a common origin, so that the sovereign defended his own rights in protecting those of the Church. This is set forth in the text of the Capitulaires, from the year 794 to 829. "What had originally been only a voluntary and pious offering of a few of the faithful," says the author of the "Histoire Financière de la France," "became thus a perpetual tax upon agriculture, custom rather than law enforcing its payment; and a tithe which was at first limited to the produce of the soil, soon extended itself to cattle and other live stock."

Royal delegates (missi dominici), who were invested with complex functions, and with very extensive power, travelled through the empire exercising legal jurisdiction over all matters of importance. They assembled all the placites, or provincial authorities, and inquired particularly into the collection of the public revenue. During their tours, which took place four times a year, they either personally annulled unjust sentences, or submitted them to the Emperor. They denounced any irregularities on the part of the Counts, punished the negligences of their assessors, and often, in order to replace unworthy judges, they had to resort to a system of election of assessors, chosen from among the people. They verified the returns for the census; superintended the keeping up of the royal domains; corrected frauds in matters of taxation; and punished usurers as much as base coiners, for at that time money was not considered a commercial article, nor was it thought right that a money-lender should be allowed to carry on a trade which required a remuneration proportionate to the risk which he incurred.

These missi dominici were too much hated by the great vassals to outlive the introduction of the feudal system. Their royal masters, as they themselves gradually lost a part of their own privileges and power, could not sustain the authority of these officers. Dukes, counts, and barons, having become magistrates, arbitrarily levied new taxes, imposed new fines, and appropriated the King's tributes to such an extent that, towards the end of the tenth century, the laws of Charlemagne had no longer any weight. We then find a number of new taxes levied for the benefit of the nobles, the very names of which have fallen into disuse with the feudal claims which they represented. Among these new taxes were those of escorte and entrée, of mortmain, of lods et ventes, of relief, the champarts, the taille, the fouage, and the various fees for wine-pressing, grinding, baking, &c., all of which were payable without prejudice to the tithes due to the King and the Church. However, as the royal tithe was hardly ever paid, the kings were obliged to look to other means for replenishing their treasuries; and coining false money was a common practice. Unfortunately each great vassal vied with the kings in this, and to such an extent, that the enormous quantity of bad money coined during the ninth century completed the public ruin, and made this a sad period of social chaos. The freeman was no longer distinguishable from the villain, nor the villain from the serf. Serfdom was general; men found themselves, as it were, slaves, in possession of land which they laboured at with the sweat of their brow, only to cultivate for the benefit of others. The towns even--with the exception of a few privileged cities, as Florence, Paris, Lyons, Rheims, Metz, Strasburg, Marseilles, Hamburg, Frankfort, and Milan--were under the dominion of some ecclesiastical or lay lord, and only enjoyed liberty of a more or less limited character.

Towards the end of the eleventh century, under Philip I., the enthusiasm for Crusades became general, and, as all the nobles joined in the holy mission of freeing the tomb of Jesus Christ from the hands of the infidels, large sums of money were required to defray the costs. New taxes were accordingly imposed; but, as these did not produce enough at once, large sums were raised by the sale of some of the feudal rights. Certain franchises were in this way sold by the nobles to the boroughs, towns, and abbeys, though, in not a few instances, these very privileges had been formerly plundered from the places to which they were now sold. Fines were exacted from any person declining to go to Palestine; and foreign merchants--especially the Jews--were required to subscribe large sums. A number of the nobles holding fiefs were reduced to the lowest expedients with a view to raising money, and even sold their estates at a low price, or mortgaged them to the very Jews whom they taxed so heavily. Every town in which the spirit of Gallo-Roman municipality was preserved took advantage of these circumstances to extend its liberties. Each monarch, too, found this a favourable opportunity to add new fiefs to the crown, and to recall as many great vassals as possible under his dominion. It was at this period that communities arose, and that the first charters of freedom which were obligatory and binding contracts between the King and the people, date their origin. Besides the annual fines due to the King and the feudal lords, and in addition to the general subsidies, such as the quit-rent and the tithes, these communities had to provide for the repair of the walls or ramparts, for the paving of the streets, the cleaning of the pits, the watch on the city gates, and the various expenses of local administration.

Louis le Gros endeavoured to make a re-arrangement of the taxes, and to establish them on a definite basis. By his orders a new register of the lands throughout the kingdom was commenced, but various calamities caused this useful measure to be suspended. In 1149, Louis le Jeune, in consequence of a disaster which had befallen the Crusaders, did what none of his predecessors had dared to attempt: he exacted from all his subjects a sol per pound on their income. This tax, which amounted to a twentieth part of income, was paid even by the Church, which, for example's sake, did not take advantage of its immunities. Forty years later, at a council, or great parliament, called by Philip Augustus, a new crusade was decided upon; and, under the name of Saladin's tithe, an annual tax was imposed on all property, whether landed or personal, of all who did not take up the cross to go to the Holy Land. The nobility, however, so violently resisted this, that the King was obliged to substitute for it a general tax, which, although it was still more productive, was less offensive in its mode of collection.

On returning to France in 1191, Philip Augustus rated and taxed every one--nobility, bourgeois, and clergy--in order to prosecute the great wars in which he was engaged, and to provide for the first paid troops ever known in France. He began by confirming the enormous confiscations of the properties of the Jews, who had been banished from the kingdom, and afterwards sold a temporary permission to some of the richest of them to return.

The Jews at that time were the only possessors of available funds, as they were the only people who trafficked, and who lent money on interest. On this account the Government were glad to recall them, so as to have at hand a valuable resource which it could always make use of. As the King could not on his own authority levy taxes upon the vassals of feudal lords, on emergencies he convoked the barons, who discussed financial matters with the King, and, when the sum required was settled, an order of assessment was issued, and the barons undertook the collection of the taxes. The assessment was always fixed higher than was required for the King's wants, and the barons, having paid the King what was due to him, retained the surplus, which they divided amongst themselves.

The creation of a public revenue, raised by the contributions of all classes of society, with a definite sum to be kept in reserve, thus dates from the reign of Philip Augustus. The annual income of the State at that time amounted to 36,000 marks, or 72,000 pounds' weight of silver--about sixteen or seventeen million francs of present currency. The treasury, which was kept in the great tower of the temple (Fig. 262), was under the custody of seven bourgeois of Paris, and a king's clerk kept a register of receipts and disbursements. This treasury must have been well filled at the death of Philip Augustus, for that monarch's legacies were very considerable. One of his last wishes deserves to be mentioned: and this was a formal order, which he gave to Louis VIII., to employ a certain sum, left him for that purpose, solely and entirely for the defence of the kingdom.

Fig. 263.--Mérovée, Son of Chilperic I.

Fig. 264.--Dagobert I.

Fig. 265.--Clotaire III.]

Fig 266.--Pepin the Short.

Fig. 267.--Charlemagne.

Fig. 268.--Henri I.]

Fig. 269.--Gold Florin of Louis IX.

Fig. 270.--Silver Gros of Tours.--Philip III.]

When Louis IX., in 1242, at Taillebourg and at Saintes, had defeated the great vassals who had rebelled against him, he hastened to regulate the taxes by means of a special code which bore the name of the Établissements. The taxes thus imposed fell upon the whole population, and even lands belonging to the Church, houses which the nobles did not themselves occupy, rural properties and leased holdings, were all subjected to them. There were, however, two different kinds of rates, one called the occupation rate, and the other the rate of exploitation; and they were both collected according to a register, kept in the most regular and systematic manner possible. Ancient custom had maintained a tax exceptionally in the following cases: when a noble dubbed his son a knight, or gave his daughter in marriage, when he had to pay a ransom, and when he set out on a campaign against the enemies of the Church, or for the defence of the country. These taxes were called l'aide aux quatre cas. At this period despotism too often overruled custom, and the good King Louis IX., by granting legal power to custom, tried to bring it back to the true principles of justice and humanity. He was, however, none the less jealous of his own personal privileges, especially as regarded coining (Figs. 263 to 270). He insisted that coining should be exclusively carried on in his palace, as in the times of the Carlovingian kings, and he required every coin to be made of a definite standard of weight, which he himself fixed. In this way he secured the exclusive control over the mint. For the various localities, towns, or counties directly under the crown, Louis IX. settled the mode of levying taxes. Men of integrity were elected by the vote of the General Assembly, consisting of the three orders--namely, of the nobility, the clergy, and the tiers état--to assess the taxation of each individual; and these assessors themselves were taxed by four of their own number. The custom of levying proprietary subsidies in each small feudal jurisdiction could not be abolished, notwithstanding the King's desire to do so, owing to the power still held by the nobles. Nobles were forbidden to levy a rate under any consideration, without previously holding a meeting of the vassals and their tenants. The tolls on roads, bridges (Fig. 271), fairs, and markets, and the harbour dues were kept up, notwithstanding their obstruction to commerce, with the exception that free passage was given to corn passing from one province to another. The exemptions from taxes which had been dearly bought were removed; and the nobles were bound not to divert the revenue received from tolls for any purposes other than those for which they were legitimately intended. The nobles were also required to guard the roads "from sunrise to sunset," and they were made responsible for robberies committed upon travellers within their domains.

Louis IX., by refunding the value of goods which had been stolen through the carelessness of his officers, himself showed an example of the respect due to the law. Those charged with collecting the King's dues, as well as the mayors whose duty it was to take custody of the money contributed, and to receive the taxes on various articles of consumption, worked under the eye of officials appointed by the King, who exercised a financial jurisdiction which developed later into the department or office called the Chamber of Accounts. A tax, somewhat similar to the tithe on funds, was imposed for the benefit of the nobles on property held by corporations or under charter, in order to compensate the treasury for the loss of the succession duties. This tax represented about the fifth part of the value of the estate. To cover the enormous expenses of the two crusades, Louis IX., however, was obliged to levy two new taxes, called decimes, from his already overburdened people. It does not, however, appear that this excessive taxation alienated the affection of his subjects. Their minds were entirely taken up with the pilgrimages to the East, and the pious monarch, notwithstanding his fruitless sacrifices and his disastrous expeditions, earned for himself the title of Prince of Peace and of Justice.

From the time of Louis IX. down to that of Philippe le Bel, who was the most extravagant of kings, and at the same time the most ingenious in raising funds for the State treasury, the financial movement of Europe took root, and eventually became centralised in Italy. In Florence was presented an example of the concentration of the most complete municipal privileges which a great flourishing city could desire. Pisa, Genoa, and Venice attracted a part of the European commerce towards the Adriatic and the Mediterranean. Everywhere the Jews and Lombards--already well initiated into the mysterious System of credit, and accustomed to lend money--started banks and pawn establishments, where jewels, diamonds, glittering arms, and paraphernalia of all kinds were deposited by princes and nobles as security for loans (Fig. 272).

The tax collectors (maltôtiers, a name derived from the Italian mala tolta, unjust tax), receivers, or farmers of taxes, paid dearly for exercising their calling, which was always a dishonourable one, and was at times exercised with a great amount of harshness and even of cruelty. The treasury required a certain number of deniers, oboles, or pittes (a small coin varying in value in each province) to be paid by these men for each bank operation they effected, and for every pound in value of merchandise they sold, for they and the Jews were permitted to carry on trades of all kinds without being subject to any kind of rates, taxes, work, military service, or municipal dues.

Philippe le Bel, owing to his interminable wars against the King of Castille, and against England, Germany, and Flanders, was frequently so embarrassed as to be obliged to resort to extraordinary subsidies in order to carry them on. In 1295, he called upon his subjects for a forced loan, and soon after he shamelessly required them to pay the one-hundredth part of their incomes, and after but a short interval he demanded another fiftieth part. The king assumed the exclusive right to debase the value of the coinage, which caused him to be commonly called the base coiner, and no sovereign ever coined a greater quantity of base money. He changed the standard or name of current coin with a view to counterbalance the mischief arising from the illicit coinage of the nobles, and especially to baffle the base traffic of the Jews and Lombards, who occasionally would obtain possession of a great part of the coin, and mutilate each piece before restoring it to circulation; in this way they upset the whole monetary economy of the realm, and secured immense profits to themselves (Figs. 273 to 278).

In 1303, the aide au leur, which was afterwards called the aide de l'ost, or the army tax, was invented by Philippe le Bel for raising an army without opening his purse. It was levied without distinction upon dukes, counts, barons, ladies, damsels, archbishops, bishops, abbots, chapters, colleges, and, in fact, upon all classes, whether noble or not. Nobles were bound to furnish one knight mounted, equipped, and in full armour, for every five hundred marks of land which they possessed; those who were not nobles had to furnish six foot-soldiers for every hundred households. By another enactment of this king the privilege was granted of paying money instead of complying with these demands for men, and a sum of 100 livres--about 10,000 francs of present currency--was exacted for each armed knight; and two sols--about ten francs per diem--for each soldier which any one failed to furnish. An outcry was raised throughout France at this proceeding, and rebellions broke out in several provinces: in Paris the mob destroyed the house of Stephen Barbette, master of the mint, and insulted the King in his palace. It was necessary to enforce the royal authority with vigour, and, after considerable difficulty, peace was at last restored, and Philip learned, though too late, that in matters of taxation the people should first be consulted. In 1313, for the first time, the bourgeoisie, syndics, or deputies of communities, under the name of tiers état--third order of the state--were called to exercise the right of freely voting the assistance or subsidy which it pleased the King to ask of them. After this memorable occasion an edict was issued ordering a levy of six deniers in the pound on every sort of merchandise sold in the kingdom. Paris paid this without hesitation, whereas in the provinces there was much discontented murmuring. But the following year, the King having tried to raise the six deniers voted by the assembly of 1313 to twelve, the clergy, nobility, and tiers état combined to resist the extortions of the government. Philippe le Bel died, after having yielded to the opposition of his indignant subjects, and in his last moments he recommended his son to exercise moderation in taxing and honesty in coining.

Fig. 273.--Masse d'Or. Philip IV.