In certain provinces where the royal taille was levied there were neither elections nor generalites, and the whole administration of the tax was in the hands of the intendants.
The king originally had only the right of levying the taille in places where he had retained the exercise of the haute justice.
The taille servile can scarcely be termed a tax; it was rather a tax which had degenerated into a source of profit for certain individuals.
Payment was rigorously enforced, and thus for a variety of reasons the taille was a burdensome and hated tax.
The taille seigneuriale was a true tax, levied by a lord on all his subjects who were neither nobles nor ecclesiastics.
The royal taille naturally retained the distinctive characteristics of the seigniorial, as can be seen from an examination of the way in which it was assessed and collected; the chief characteristic being that ecclesiastics and nobles, who were exempt from the seigniorial taille, were also exempt from the royal.
These efforts were inspired by a series of scientific studies and criticisms, chief among which were Vauban's Dime royale, and the Taille tarifee of the Abbe de St.
It was also a distributory tax (impot de repartition); every year the king in his council fixed the total sum which the taille was to produce in the following year; he drew up and signed the brevet de la taille (warrant), and the contribution of the individual taxpayer was arrived at in the last analysis by a series of subdivisions.
At that time there was no royal taille, strictly speaking; it was only the seigniorial taille transferred to the crown, but it was one of the first taxes his right to levy which upon all the inhabitants of the domain of the crown, whether serfs or roturiers, was recognized.
Each head of a family, paid the same sum, arrived at by dividing the local contingent of the taille by the number of fires.