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Tithes. Instruction adressée aux administrateurs de districts et de départemens, pour la liquidation des dîmes dont l'Assemblée nationale a ordonné le remboursement. Paris, Imprimerie Nationale, 1791. In-8, green marbled paper boards, red title page (modern binding). Decree of July 30, 1791, regulating the conditions of compensation for owners of inféodées tithes whose suppression was decreed by the assembly in 1790. A good copy.

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Tithes. Instruction adressée aux administrateurs de districts et de départemens, pour la liquidation des dîmes dont l'Assemblée nationale a ordonné le remboursement. Paris, Imprimerie Nationale, 1791. In-8, green marbled paper boards, red title page (modern binding). Decree of July 30, 1791, regulating the conditions of compensation for owners of inféodées tithes whose suppression was decreed by the assembly in 1790. A good copy.

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For sale on Wednesday 21 Aug : 11:00 (CEST) , resuming at 14:00
limoges, France
Pastaud
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VAUBAN (Jacques-Anne-Joseph Le Prestre, comte de). Projet d'une dixme royale qui, supprimant la taille, les aydes, les doüanes d'une province à l'autre, les décimes du clergé, les affaires extraordinaires & tous les autres impôts onéreux et non volontaires ; Et diminuant le prix du sel de moitié & plus, produirait au roi un revenu certain et suffisant, sans frais et sans être à charge à un de ses sujets plus qu'à l'autre, qui s'augmenterait considérablement par la meilleure culture des terres. sl [Rouen?], sn (à la sphère), 1707. In-12, viii-268 pp. 4 folding tables. Brown calf, spine ribbed and decorated (period binding). Lack of leather at head. One of the many forgeries of the date of the extremely rare original in-4 edition, reputed to be a Rouen printing, according to a handwritten note by the previous owner who adds "mais qui?...". In this work, published without royal authorization, Vauban proposed replacing the existing royal taxes with a single tax, the royal tithe, levied on the income of all the kingdom's inhabitants, in a proportion varying from a twentieth to a tenth, depending on the resources of each. Louis XIV ordered the seizure of this work on February 14, 1707. "Would the French Revolution have taken place if Louis XIV had followed Vauban's advice and implemented his royal tithe project? Even if this counter-factual question (what would have happened if?...) may seem incongruous, the hypothesis is worth posing. The tercentenary of the death of Sébastien Le Prestre de Vauban (1633-1707) thus provides an opportunity to rediscover the man's extraordinary personality and the "revolutionary" content of a "little" book which Schumpeter wrote in his History of Economic Analysis constitutes "one of the most remarkable works in the field of public finance, unequalled before and since in the clarity and force of its argument". A tireless designer and engineer of the "iron belt" surrounding the kingdom, a man of war renowned for taking cities [...] Vauban was also attentive to the economic and social realities of his time. [...] In 1706, in the wake of a new economic and financial crisis that caused fatal dysentery in Anjou, Vauban, who had become Marshal, had his Projet d'une Dixme royale printed without authorization, perhaps in Lille, and distributed in the capital in 276 copies. [...] This royal tithe, which completely overhauled the kingdom's taxation system, was threefold original. Firstly, this "general contribution", divided into "four funds", would be levied on all the kingdom's resources, in proportion to individual wealth: a "tithe of all the fruits of the earth", collected in kind; a tithe on the income from buildings, annuities and the profits of craftsmen and merchants; a uniform and generalized gabelle; a tax on customs products and the consumption of goods considered to be luxury goods (tobacco, tea, coffee...). Above all, and this was the "revolutionary" dimension of the project, this royal tithe implied the abolition of tax benefits for the two privileged orders, the nobility and the clergy. Finally, it implied the abolition of all other levies, in particular the taille personnelle and the aides, considered to be "so many public plagues". [...] " Jacques Marseille, "Vauban un fiscaliste révolutionnaire", in Les Enjeux, Les Echos, June 2007. Bookplate JM.