Vingtième
Encyclopedia
The vingtième was an income tax
of the ancien régime in France
. It was abolished during the French Revolution
.
had just ended, with the French government at the point of bankruptcy. A temporary income tax, the dixième, had been levied during the war, but Louis XV had promised that it would be removed with the end of the war. The comte d'Arnouville planned to introduce a new permanent tax modelled upon the dixième, to create a sinking fund
to repay the national debt. The vingtième was to be 5% of income, collected directly by the government, from all people regardless of their rank.
s for registration in 1749 and was briefly though vociferously opposed. The most determined objections came from the pays d'ètats, regions which traditionally avoided direct collection of similar taxes, the estates
paying instead abonnements, or annual lump sum payments which usually ended up being much less than the proper amount collected individually.
After registration of the vingtième edicts by the parlements, the Languedoc
estates voted to deny the government their usual annual payment, and were subsequently dissolved until 1752, the vingtième being collected directly by the royal intendant
. In Brittany
, the estates successfully prevented the collection of the new tax, leading to the imprisonment of several leading nobles.
Obtaining money from the clergy
was to prove more difficult. The comte d'Arnouville estimated the taxable income of the clergy at the time at 114 million livre
s, and the average annual contribution made by the clergy to the government over the past fifty years was 3.65 million livres, falling somewhat short of the 5.7 million the vingtième would raise. At the Assembly of the Clergy in 1750, he requested a payment of 7.5 million livres over five years, to contribute to his sinking fund. Protests ensued when Louis pressed the issue, and the assembly was dissolved.
Opposition continued until the resignation of d'Arnouville from the ministry in 1754, whereupon his successor, Jean Moreau de Séchelles
, relented and allowed the clergy to be exempt and the pays d'ètats of Brittany and Languedoc to contribute with a lump sum payment.
in 1756, in the fashion of the old dixième, and as the war continued, a third tax was levied in 1760. At the conclusion of the war both the war taxes were expected to be removed, but the ministry were pressed for funds. Finance minister Henri Léonard Jean Baptiste Bertin
not only extended the second vingtième, but attempted to instigate a land survey
for the proper assessment of the tax. Aware that this would greatly increase their payments, the parlements resisted. Louis forced the legislation through the Paris parlement with a lit de justice
, but continued opposition in the provinces led him to give way and dismiss Bertin, replacing him with Clément Charles François de Laverdy
, a judge of the Paris Parlement. Although Laverdy allowed the extension of the second vingtième, he ensured it would be on the old property assessments, meaning it would not increase over time with the national income.
Although some improvements in the assessments were managed under the radical reforming administration of Maupeou
and Terray
, the taxes remained inefficient. In 1778 the Paris Parlement had demanded, without success, that the government should accept without contest the declarations of individual taxpayer. In 1780 Jacques Necker
registered another extension of the second vingtième without difficulty.
's reform plans of 1786. After his failure to convince the Assembly of Notables
of his reforms, and his subsequent resignation, the new finance minister Étienne Charles Loménie de Brienne largely adopted his plans. After a first attempt in June 1787, Louis XVI and de Brienne forced the registration of the reforms at Paris on August 6, 1787. A public controversy ensued, with the parlement declaring the legislation illegal. Louis exiled the parlementaires to the provinces, but de Brienne eventually settled the matter with a compromise consisting of yet another extension of the second vingtième in September.
The vingtièmes were finally abolished by the National Assembly
in 1790, along with all the other vestiges of the taxation system of the ancien régime.
Income tax
An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...
of the ancien régime in France
France
The French Republic , The French Republic , The French Republic , (commonly known as France , is a unitary semi-presidential republic in Western Europe with several overseas territories and islands located on other continents and in the Indian, Pacific, and Atlantic oceans. Metropolitan France...
. It was abolished during the French Revolution
French Revolution
The French Revolution , sometimes distinguished as the 'Great French Revolution' , was a period of radical social and political upheaval in France and Europe. The absolute monarchy that had ruled France for centuries collapsed in three years...
.
First Proposition
It was first proposed by the minister of finance, Jean-Baptiste de Machault, comte d'Arnouville, in 1749. The War of the Austrian SuccessionWar of the Austrian Succession
The War of the Austrian Succession – including King George's War in North America, the Anglo-Spanish War of Jenkins' Ear, and two of the three Silesian wars – involved most of the powers of Europe over the question of Maria Theresa's succession to the realms of the House of Habsburg.The...
had just ended, with the French government at the point of bankruptcy. A temporary income tax, the dixième, had been levied during the war, but Louis XV had promised that it would be removed with the end of the war. The comte d'Arnouville planned to introduce a new permanent tax modelled upon the dixième, to create a sinking fund
Sinking fund
A sinking fund is a fund established by a government agency or business for the purpose of reducing debt by repaying or purchasing outstanding loans and securities held against the entity. It helps keep the borrower liquid so it can repay the bondholder....
to repay the national debt. The vingtième was to be 5% of income, collected directly by the government, from all people regardless of their rank.
Legislation
Legislation establishing the new tax was put before the parlementParlement
Parlements were regional legislative bodies in Ancien Régime France.The political institutions of the Parlement in Ancien Régime France developed out of the previous council of the king, the Conseil du roi or curia regis, and consequently had ancient and customary rights of consultation and...
s for registration in 1749 and was briefly though vociferously opposed. The most determined objections came from the pays d'ètats, regions which traditionally avoided direct collection of similar taxes, the estates
Estates of the realm
The Estates of the realm were the broad social orders of the hierarchically conceived society, recognized in the Middle Ages and Early Modern period in Christian Europe; they are sometimes distinguished as the three estates: the clergy, the nobility, and commoners, and are often referred to by...
paying instead abonnements, or annual lump sum payments which usually ended up being much less than the proper amount collected individually.
After registration of the vingtième edicts by the parlements, the Languedoc
Languedoc
Languedoc is a former province of France, now continued in the modern-day régions of Languedoc-Roussillon and Midi-Pyrénées in the south of France, and whose capital city was Toulouse, now in Midi-Pyrénées. It had an area of approximately 42,700 km² .-Geographical Extent:The traditional...
estates voted to deny the government their usual annual payment, and were subsequently dissolved until 1752, the vingtième being collected directly by the royal intendant
Intendant
The title of intendant has been used in several countries through history. Traditionally, it refers to the holder of a public administrative office...
. In Brittany
Brittany
Brittany is a cultural and administrative region in the north-west of France. Previously a kingdom and then a duchy, Brittany was united to the Kingdom of France in 1532 as a province. Brittany has also been referred to as Less, Lesser or Little Britain...
, the estates successfully prevented the collection of the new tax, leading to the imprisonment of several leading nobles.
Obtaining money from the clergy
Clergy
Clergy is the generic term used to describe the formal religious leadership within a given religion. A clergyman, churchman or cleric is a member of the clergy, especially one who is a priest, preacher, pastor, or other religious professional....
was to prove more difficult. The comte d'Arnouville estimated the taxable income of the clergy at the time at 114 million livre
Livré
Livré-la-Touche is a commune in the Mayenne department in north-western France. Prior to October 6, 2008, it was known as Livré....
s, and the average annual contribution made by the clergy to the government over the past fifty years was 3.65 million livres, falling somewhat short of the 5.7 million the vingtième would raise. At the Assembly of the Clergy in 1750, he requested a payment of 7.5 million livres over five years, to contribute to his sinking fund. Protests ensued when Louis pressed the issue, and the assembly was dissolved.
Opposition continued until the resignation of d'Arnouville from the ministry in 1754, whereupon his successor, Jean Moreau de Séchelles
Jean Moreau de Séchelles
Jean Moreau de Séchelles was a French official and politician.Made a maître des requêtes 13 October 1719, he was the intendant of Hainaut in Valenciennes from 1727 to 1743...
, relented and allowed the clergy to be exempt and the pays d'ètats of Brittany and Languedoc to contribute with a lump sum payment.
Second Tax
A second vingtième was levied at the beginning of the Seven Years' WarSeven Years' War
The Seven Years' War was a global military war between 1756 and 1763, involving most of the great powers of the time and affecting Europe, North America, Central America, the West African coast, India, and the Philippines...
in 1756, in the fashion of the old dixième, and as the war continued, a third tax was levied in 1760. At the conclusion of the war both the war taxes were expected to be removed, but the ministry were pressed for funds. Finance minister Henri Léonard Jean Baptiste Bertin
Henri Léonard Jean Baptiste Bertin
Henri Léonard Jean Baptiste Bertin was a French statesman, and controller general of finances of Louis XV .-Biography :...
not only extended the second vingtième, but attempted to instigate a land survey
Cadastre
A cadastre , using a cadastral survey or cadastral map, is a comprehensive register of the metes-and-bounds real property of a country...
for the proper assessment of the tax. Aware that this would greatly increase their payments, the parlements resisted. Louis forced the legislation through the Paris parlement with a lit de justice
Lit de Justice
Lit de Justice is an American Champion Thoroughbred racehorse. He was bred by Robert Sangster's Swettenham Stud, and purchased by the French racing operation Mise de Moratalla who named him for a famous Parlement of Paris known as the Lit de justice...
, but continued opposition in the provinces led him to give way and dismiss Bertin, replacing him with Clément Charles François de Laverdy
Clément Charles François de Laverdy
Clément Charles François de Laverdy was a French statesman.-Life:He was a member of the parlement of Paris when the case against the Jesuits came before that body in August 1761...
, a judge of the Paris Parlement. Although Laverdy allowed the extension of the second vingtième, he ensured it would be on the old property assessments, meaning it would not increase over time with the national income.
Although some improvements in the assessments were managed under the radical reforming administration of Maupeou
René Nicolas Charles Augustin de Maupeou
René Nicolas Charles Augustin de Maupeou was a French politician, chancellor of France, whose attempts at fiscal reform signalled the failure of enlightened despotism in France.-Biography:...
and Terray
Joseph Marie Terray
Joseph Marie Terray was a Controller-General of Finances during the reign of Louis XV of France, an agent of fiscal reform, cut short by his death....
, the taxes remained inefficient. In 1778 the Paris Parlement had demanded, without success, that the government should accept without contest the declarations of individual taxpayer. In 1780 Jacques Necker
Jacques Necker
Jacques Necker was a French statesman of Swiss birth and finance minister of Louis XVI, a post he held in the lead-up to the French Revolution in 1789.-Early life:...
registered another extension of the second vingtième without difficulty.
Abolishment of Taxes
The two vingtièmes were to be abolished and replaced with a new tax under Charles Alexandre de CalonneCharles Alexandre de Calonne
Charles Alexandre, vicomte de Calonne was a French statesman, best known for his involvement in the French Revolution.-Rise to prominence:...
's reform plans of 1786. After his failure to convince the Assembly of Notables
Assembly of Notables
The Assembly of Notables was a group of notables invited by the King of France to consult on matters of state.-History:Assemblies of Notables had met in 1583, 1596–97, 1617, 1626, 1787, and 1788. Like the Estates General, they served a consultative purpose only...
of his reforms, and his subsequent resignation, the new finance minister Étienne Charles Loménie de Brienne largely adopted his plans. After a first attempt in June 1787, Louis XVI and de Brienne forced the registration of the reforms at Paris on August 6, 1787. A public controversy ensued, with the parlement declaring the legislation illegal. Louis exiled the parlementaires to the provinces, but de Brienne eventually settled the matter with a compromise consisting of yet another extension of the second vingtième in September.
The vingtièmes were finally abolished by the National Assembly
National Constituent Assembly
The National Constituent Assembly was formed from the National Assembly on 9 July 1789, during the first stages of the French Revolution. It dissolved on 30 September 1791 and was succeeded by the Legislative Assembly.-Background:...
in 1790, along with all the other vestiges of the taxation system of the ancien régime.