over the edicts coming from the assembly of notables, and particularly over the two new taxes, the stamp duty and the land tax. The parlement of Paris refused to register them, asserting that the consent of the taxpayers, as represented by the states general, was necessary to fresh taxation. The struggle seemed to have come to an end in September; but in the following November it again broke out, in spite of the king’s promise to summon the states general. It reached its height in May 1788, when the king had created a cour plénière distinct from the parlements, the chief function of which was to register the laws in their stead. A widespread agitation arose, amounting to actual anarchy, and was only ended by the recall of Necker to power and the promise to convoke the states general for 1789.
Various Institutions.—The permanent army which, as has been stated above, was first established under Charles VII., was developed and organized during the ancien régime. The gendarmerie or heavy cavalry was continuously increased in numbers. On the other hand, the The army. francs archers fell into disuse after Louis XI.; and, after a fruitless attempt had been made under Francis I. to establish a national infantry, the system was adopted for this also of recruiting permanent bodies of mercenaries by voluntary enlistment. First there were the “old bands” (vieilles bandes), chiefly those of Picardy and Piedmont, and at the end of the 16th century appeared the first regiments, the number of which was from time to time increased. There were also in the service and pay of the king French and foreign regiments, the latter principally Swiss, Germans and Scots. The system of purchase penetrated also to the army. Each regiment was the property of a great lord; the captain was, so to speak, owner of his company, or rather a contractor, who, in return for the sums paid him by the king, recruited his men and gave them their uniform, arms and equipment. In the second half of the reign of Louis XIV. appeared the militia (milices). To this force each parish had to furnish one recruit, who was at first chosen by the assembly of the inhabitants, later by drawing lots among the bachelors or widowers without children, who were not exempt. The militia was very rarely raised from the towns. The purpose for which these men were employed varied from time to time. Sometimes, as under Louis XIV., they were formed into special active regiments. Under Louis XV. and Louis XVI. they were formed into régiments provinciaux, which constituted an organized reserve. But their chief use was during war, when they were individually incorporated into various regiments to fill up the gaps.
Under Louis XV., with the duc de Choiseul as minister of war, great and useful reforms were effected in the army. Choiseul suppressed what he called the “farming of companies” (compagnie-ferme); recruiting became a function of the state, and voluntary enlistment a contract between the recruit and the state. Arms, uniform and equipment were furnished by the king. Choiseul also equalized the numbers of the military units, and his reforms, together with a few others effected under Louis XVI., produced the army which fought the first campaigns of the Revolution.
One of the most distinctive features of the ancien régime was excessive taxation. The taxes imposed by the king were numerous, and, moreover, hardly any of them fell on all parts of the kingdom. To this territorial inequality was added the inequality arising from privileges. System of taxation. Ecclesiastics, nobles, and many of the crown officials were exempted from the heaviest imposts. The chief taxes were the taille (q.v.), the aides and the gabelle (q.v.), or monopoly of salt, the consumption of which was generally made compulsory up to the amount determined by regulations. In the 17th and 18th centuries certain important new taxes were established: from 1695 to 1698 the capitation, which was re-established in 1701 with considerable modifications, and in 1710 the tax of the dixième, which became under Louis XV. the tax of the vingtièmes. These two imposts had been established on the principle of equality, being designed to affect every subject in proportion to his income; but so strong was the system of privileges, that as a matter of fact the chief burden fell upon the roturiers. The income of a roturier who was not exempt was thus subject in turn to three direct imposts: the taille, the capitation and the vingtièmes, and the apportioning or assessment of these was extremely arbitrary. In addition to indirect taxation strictly so called, which was very extensive in the 17th and 18th centuries, France under the ancien régime was subject to the traites, or customs, which were not only levied at the frontiers on foreign trade, but also included many internal custom-houses for trade between different provinces. Their origin was generally due to historical reasons; thus, among the provinces reputées étrangères were those which in the 14th century had refused to pay the aids for the ransom of King John, also certain provinces which had refused to allow customs offices to be established on their foreign frontier. Colbert had tried to abolish these internal duties, but had only succeeded to a limited extent.
The indirect taxes, the traites and the revenues of the royal domain were farmed out by the crown. At first a separate contract had been made for each impost in each élection, but later they were combined into larger lots, as is shown by the name of one of the customs districts, l’enceinte des cinq grosses fermes. From the reign of Henry IV. on the levying of each indirect impost was farmed en bloc for the whole kingdom, a system known as the fermes générales; but the real ferme générale, including all the imposts and revenues which were farmed in the whole of France, was only established under Colbert. The ferme générale was a powerful company, employing a vast number of men, most of whom enjoyed various privileges. Besides the royal taxes, seigniorial imposts survived under the form of tolls and market dues. The lords also often possessed local monopolies, e.g. the right of the common bakehouse (four banal), which were called the banalités.
The organization of the royal courts of justice underwent but few modifications during the ancien régime. The number of parlements, of cours des aides and of cours des comptes increased; in the 17th century the name of conseil supérieur was given to some new bodies which actually Courts of law. discharged the functions of the parlement, this being the period of the decline of the parlement. In the 16th century, under Henry II., had been created présidiaux, or courts of final jurisdiction, intended to avoid numerous appeals in small cases, and above all to avoid a final appeal to the parlements. Seigniorial courts survived, but were entirely subordinate to the royal jurisdictions and were badly officered by ill-paid and ignorant judges, the lords having long ago lost the right to sit in them in person. Their chief use was to deal with cases concerning the payment of feudal dues to the lord. Both lawyers and people would have preferred only two degrees of justice; and an ordinance of May 1788 realized this desire in the main. It did not suppress the seigniorial jurisdictions, but made their extinction a certainty by allowing litigants to ignore them and go straight to the royal judges. This was, however, reversed on the recall of Necker and the temporary triumph of the parlements.
The ecclesiastical jurisdictions survived to the end, but with diminished scope. Their competency had been considerably reduced by the Ordinance of Villers Cotterets of 1539, and by an edict of 1693. But a series of ingenious legal theories had been principally efficacious in gradually Ecclesiastical courts. depriving them of most of the cases which had hitherto come under them. In the 18th century the privilege of clergy did not prevent civil suits in which the clergy were defendants from being almost always taken before secular tribunals, and ever since the first half of the 17th century, for all grave offences, or cas privilégiés, the royal judge could pronounce a sentence of corporal punishment on a guilty cleric without this necessitating his previous degradation. The inquiry into the case was, it is true, conducted jointly by the royal and the ecclesiastical judge, but each of them pronounced his sentence independently. All cases concerning benefices came before the royal judges. Finally, the officialités had no longer as a rule any jurisdiction over laymen, even in the matter of marriage, except in questions of betrothals, and sometimes in cases of opposition to marriages.
