A COMPENDIOUS HISTORY OF THE TAXES OF FRANCE, And of the OPPRESSIVE METHODS Of RAISING of them.  
LONDON: Printed by J. M. and B. B. for Richard Baldwin near the Oxford Arms in Warwick-Lane. MDCXCIV.   

To the RIGHT HONOURABLE THOMAS EARL OF STAMFORD, Lord Grace of Grooby, etc.  
MY LORD,  
THE Design of this Treatise being only to inspire the English Nation with a greater Love of their LIBERTIES, by representing (in its true Colours) the miserable Slavery to which France is reduced, it could not properly be addressed to any other then to a public Assertor of the public Liberty. But amongst the several Competitors for that glorious Title, I think, I may with justice say, no Person has so good a claim to it, as your Lordship: Your being committed to the TOWER, and a SCAFFOLD erected for your Trial, are Demonstrations that they who then conspired the Ruin of England, looked upon your Lordship as a principal Bulwark that obstructed their Designs; and theresore did their utmost to remove you, in order to their farther Progress. Your Lordship's SUFFERINGS for the Nation's safety entitled you to the General Thanks of the Kingdom; though I must not say, your Lordship was the only Nobleman that was struck at by the Persecution (not to say Tyranny) of those Times.  
But whosoever recalls to mind the Transactions of 1688, must withal remember the important Services wherewith you signalised yourself for the RESCUE of this Nation. You, my Lord, amongst the illustrious Undertakers, durst show a good Example by appearing the FIRST in Arms, and displaying in open Field the Colours of Liberty, thereby giving Life to that famous, but languishing, Association, when it had been almost cast away in a Storm at Sea.  
This is a glorious Circumstance, and (must be allowed) peculiar to your Lordship.  
There are some Persons in the World, who appear very zealous for their Country, and for their Princes; and yet have been so unhappy, as not to escape the Prejudices of having their Zeal been thought to have chief centred on their private Interests: What your Lordship has done, leaves no room for any such Suspicion: for nothing can be found more disinteressed.  
You have vigorously asserted the Right of your Country, and as vigorously expressed your Zeal to their MAJESTY'S, in contributing so much to the placing the Crown on their Heads, and afterwards, your Fidelity, in that great Share which it is well known your Lordship had in its farther Settlement by the Recognition-Bill,  
You have done all to an Eminent Degree, and all this too at your own Expense: For hitherto your Great and Noble Services have only been their own Reward.  
What I have as yet mentioned concerning your Lordship, has been only with relation to public Affairs, and the Service of their present Majesties; but what could I not say of those shining Qualities and Virtues which are conspicuous in your Lordship, and render you eminently valuable to all those who have the Honour of being personally acquainted with you.  
These are Particulars I could easily enlarge upon, without fearing any other Censure than that of your own Modesty, which I am unwilling to offend; but Justice obliges me (at least) to say, that what your Lordship has performed for the Public deserveth the Gratitude that distinguished the first Age of the Roman Commonwealth; and will be admired so long as People retain any Sense of, and Love for Liberty.  
These, my Lord, must needs be the Sentiments of all true English Men; since even Natives of other Countries are charmed with so extraordinary a Merit, for which I cannot but express the greatest Veneration, though I was born and bred up in a Country wholly infected with Servitude. Wherefore upon so just an occasion, I thought it my Duty, as it is my Ambition, to profess myself with all imaginable Respect and Sincerity,  
My LORD, Your Lordship's Most Humble, And most obedient Servant.   

A COMPENDIOUS HISTORY OF THE TAXES OF FRANCE.  
HOW very great the Tyranny is, that the French King exercises over his Subjects, I hope this English Nation, in general, are not to learn now, because so many Learned Pens have, in their various excellent Ways of Writing, endeavoured to acquaint all the World with it. This I must confess; but yet at the same time I cannot forbear to say, That, in my Opinion, none of those admirable Authors have hit upon the True Turn of it: For though it is plain and manifest, that the French King could never have built so many beautiful and costly Palaces, never have bought so many Towns, corrupted and bribed into his Interests so many Men in all the Courts of Europe, and kept such numerous Armies as he has in Pay, without vast Sums of Money; and that that Money could be no other than the Blood and Sweat of his People: Yet, in my Judgement, such a Consequence, how natural and plain soever it be in itself, is not fitted for all Capacities. This very Consideration alone, has obliged me to take another Method; and that I may the better convince all Men of the excessive Tyranny of Lewis XIV. I will not make use of the pathetical Figures of Rhetoric, but only set before the Eyes of this Nation a Compendious History of the Taxes, which the French King's Subjects are forced to pay to their insulting Master; and, if I am not extremely mistaken, these will give us a true and impartial Idea of the Gentleness of the French Government, which is so much talked of, and so much admired by the Enemies of the Felicity of England.  
Though the execution of my Design may seem at first pretty easy; yet when it is narrowly and throughly examined into, it will be found attended with innumerable Difficulties; and I dare say, that the matter I design to handle now, is not only an Original, but also a very dark Mystery, almost impenetrable to Strangers, and much unknown to the greatest part of Frenchmen themselves. 'Tis not then to be expected that I shall be nicely exact in every particular; that is what I dare not promise: But what I engage myself to do, is, to advance nothing in these Papers, but what shall be most certainly true, and which I have set down, as they have occurred to my Mind, without having any regard to the Antiquity of the Taxes I speak of. Another difficulty which has been almost insuperable to me, is a genuine Translation of the Names which the French have given to those Impositions: For as England has always vigorously preserved Her LIBERTIES, the very Words which express the Servitude and Slavery of other Nations, are wanting in her Language. O fortunate Island! may'st thou for ever continue in that happy Ignorance.  

ARTICLE I. Of the TAILLE.  
THe Taille is a Tax, or Subsidy, which was formerly granted to the Kings of France, by the Three Estates of the Kingdom, upon some extraordinary and emergent Occasions: But in process of time, it became a Tax Jure Divino, and was continued in succession by Arbitrary Power. Lewis XI. who was the first that openly invaded the Liberties of his Subjects, was also the first that raised this Tax without the Consent of the Three Estates, and who made it successive likewise. The Taille is threefold; viz. Real, Personal, and Mixed. Real, is when it is only imposed upon Lands, as in some parts of the Province of Gueinne, where a Man must pay a certain Sum to the King for every Acre of Land he is possessed of. Personal, is when it is Assessed upon any Personal Estate; that is, among the French, the Money that a Man is supposed to have in his own hands, or to be worth in Lands, and Houses in his Industry, Art, or Ability, to get Money. Lastly, the mixed is so denominated, because in some parts of that Kingdom the Lands are not only assessed so much per Acre, but the Proprietor besides is taxed for his Money, Art, and Ability. This Explanation I thought necessary for the better understanding of my Subject.  
The Real Taille, though very burdensome, yet however it is the least heavy upon the People: For if a Man has but forty Acres of Land, he cannot be assessed for fifty; whereas in all Provinces of France, except Guienne, the Taille being  Personal, or Mixed, a Man is assessed for what he has, and for what he has not, that being at the Discretion of the Intendants of the Provinces, or some other Officer, called Eleus, who are not only appointed for those things. Hence it comes to pass, abundance of People are assessed much more than what their yearly Rent is really worth; and a Cobbler, or other poor Fellow, that hath nothing in the World to live on but the benefit of his Arms, shall yet notwithstanding be taxed four or five Crowns a Year. Were it not beyond my Design, I could easily give you many instances of the extreme heaviness of this Tax; but for brevity sake I shall content myself with this: That a Baker of Gonesse near Paris, was assessed for his Personal Estate, though he had not an Inch of Land, 1200 French Crowns a Year; that is, 270 l. Sterling. This is a Pattern by which we may readily judge of the whole Piece.  
To say positively what the whole Sum amounts to, that is imposed upon the Kingdom for this Taille, it is in a manner impossible; for the French King does increase or diminish it according as he Himself pleaseth: That is to say, according to the Expenses he sees himself obliged to be at. An. 1684. when I was in France, the said Sum amounted to Forty millions of French Livres; that is, above Three millions Sterling: But if we consider, that at that time the French King had Peace with all the World, we may easily believe that this Tax exceeds now Fifty millions and above. How this Tax is imposed and levied, all inquisitive Persons, I hope, will be glad to know; and therefore for their satisfaction, I'll relate it as plainly as the darkness of the matter will permit.  
The King resolveth first in his Council what Sum of Money is to be levied on his Subjects; then Commissions are issued forth to the General Treasures of the Generalities of the Kingdom, to give them power to levy the Sum agreed upon. These Commissions being received, the Treasurers make a Division of the Sum to be levied, proportionable to the extent of the several Elections under them; which Division, or Repartition, is sent to the King, who thereupon sends a Commission to the Officers of each Election, by which they are ordered and enabled to raise such a Sum in their respective Districts. These Officers meet, and make the Registers of Taxes, wherein each Town, Borough, Hamlet, or Parish, is assessed. Each Parish has one of those Registers sent to it, whereupon the Inhabitants make choice of one or more of them to raise the Sum assessed by the Officers of the Elections. These are called Collectors, and they tax each Inhabitant according to his Estate: But though they are forbidden to do it out of any ill-will or malice, yet they will ease their Friends, though they crush the others: And this is the cause of a great many Mischiefs, and of divers Families being absolutely ruined by these unjust Stewards.  
The Kingdom of France being so very great, it is not Forty nor Fifty millions that would ruin its Inhabitants, were that Sum but equally shared; but, as I have already observed, some being eased, when others are overcharged, and this Misfortune coming upon every Man in his t●●●, the Collectors being changed so every Year, it happens that at last all become poor and miserable. Well; we have now seen how that Tax is imposed; let us in the next place see how it is levied. Should I say that the manner of collecting the Taille, is very near as grievous as the Taille itself, I should say nothing but what is very true, though at first it seems almost incredible. To clear therefore this point, I shall observe to you only, That the People being grown very poor, they cannot exactly pay all that they are assessed; and upon failure thereof, which must be Quarterly, the General Receiver, or Treasurer of each Election immediately sends an Officer, called Porteur de Contrainte, or Commissary, to quarter upon the Collectors, or Inhabitants of such a Parish, which is so in Arrear, with two or three Men, whose Pay amounts to Thirteen or Fourteen Shillings a Day, where they remain till they have other Orders from the Receiver, which he never grants but upon full payment. And tho' this way of Levying is rude and severe, yet it is very gentle, if compared with what they do in some Provinces of France, where the Receiver, instead of Commissaries, make use of Soldiers, whom they Quarter at discretion upon those who make the least default in payment. And this is nothing less than Dragooning. 'Tis also worth our Remark to observe, That when an Inhabitant is become so poor, as he is utterly unable to pay his Tax, or suppose that the Collector should prove a Rogue, and play away the King's Money, the other Inhabitants are bound to answer for each of these Disasters.  
There are some Provinces in France that are not liable to the Taille; for those of Burgundy, Britain, and Languedoc, are free from it, at least as to the Name: For truly at the bottom, they pay too as well as the rest; but with this only difference, That instead of Taille, their Subsidy is called Don Gratuity, a Free Gift of the Estates of those Provinces. What those of Burgundy give, I cannot tell at present; but the Free Gift of Britain and Languedoc amount every Year to above Six hundred thousand Pounds of our English Money. Those who are not throughly acquainted with the State of France, will likely fall into a great Mistake at the first reading of this, and fancy to themselves, That the State of those Provinces are like the Parliament of England; but lest I should give any occasion for so great an Error, I think it necessary to explain myself. The truth is, That the States of Languedoc and Britanny were formerly like those of England, but now they are only a Shadow of what they have been. They meet every Year, and upon their meeting, the Governor of the Provinces, or some other Great Lord, demands from them, in the Name of the King, Three or Four millions of Livres, more or less, as the King pleaseth. His Speech, for the Formality sake, is indeed taken into Consideration; but the Sum must be granted, with this only Shadow, or Remain of Authority, That they grant somewhat less, perhaps by Fifty Crowns, than the King hath demanded. This is all; for they have no Power to meddle with any other Affairs. After such a Digression, which I have thought necessary for my Reader's Information, give me leave to resume the Thread of my Discourse.  
Some Towns also are free from the Taille; but instead of that, they pay some other Duties, more than an Equivalent with that Horrid Tax: Those Duties are called Entries; but they deserve to be considered apart by themselves in another Article, which will be no less curious, or useful to be known. Where the Taille is Personal, the Noblemen and Chief Magistrates, as Councillors in Parliament, are also free from it, at least as to their Personal Estate; but their Lands are assessed, as well as those of other Men, except seven or eight Acres, and provided they plough them themselves, that as the King is resolved to lose nothing, it happens that their Farmers are a great deal more Taxed than other Men; and I remember thereupon, That a Farmer of a Manor at Villeneuve St. George, called Les Bergeries, about four Leagues from Paris, was Assessed every Year 
* 69 l. 4. s. 6 d. sterl.  Nine hundred Livres, though he paid but Five hundred to his Landlord, Monsieur de Commartin, Councillor of State.  
These are the Observations I have thought fit to make upon the Taille, which, I hope, will give a pretty clear Idea of it: I will now proceed to consider the Consequences of it: For it is not of this Monster, like that of the Naturals, that those die without any Issue, but this has a numerous Posterity. The first is the Taillon, which is an additional Tax, and that was raised at first by Henry II. Anno 1549. towards the increase of the Pay of his Gens d'Armes, who then lay Billetted in Villages, and to enable them to pay their Hosts whatever they had from them. The poor Countrymen thought then to have got a little ease; but soon after they became as much oppressed by their unruly Guests as ever: So that whatever had been pretended to them for their Ease, proved only a Trick to drain their Purses the more. Now every-body knows, that the custom of billeting the Gens d'Armes in Villages, has been laid aside; but for all that, the Taillon is still continued, and so the People are bound to pay it, which amounts to above the Third part of the Taille.  
The other Children of that Monster, are the Contributions which the French King raises upon his Subjects, and a Subsidy for the Winter-Quarters of his Soldiers. To explain this, it must be observed, That in time of War, the French King is obliged to Quarter his Troops upon the Frontiers, as also, or at least the greatest part of them in time of Peace, because of the numerous Garrisons he is forced to have: Now to keep them in Pay, there is a general Assessment laid upon most of the Towns of the Kingdom, whereby they are forced to pay the Subsidy called the Winter-Quarters, at the rate of Five pence a Day for each private Sentinel; and because the Countrypeople are bound to contribute Oats and Hay for the maintenance of the Horse that are Garrisoned in the Towns, when the Troops are in Flanders, or in other Frontiers, they are likewise forced to convert those Oats and Hay into Money; and this is called Contribution, which brings to the King a great Sum of Money; those Commodities being valued at the Discretion of those Officers who are appointed for that purpose. Now what Sum that Subsidy, or Contributions produce, 'tis impossible to determine; but it cannot but be very great, considering the vast number of Soldiers that the French King has in Pay, and the numbers of the Towns he has in France.  
And yet how chargeable soever that Subsidy is, the French Soldiers are such insulting and saucy Guests, that the People would pay twice as much more, if they could but free themselves from those troublesome Visits: And this Insolence is countenanced by the Government so much the more, because of the great Advantage the King receiveth by it, many Towns paying more to be free from their Winter-Quarters, than they do for the Taille; which they should not do, were these Soldiers kept under as severe a Discipline as they are in England, and only Quartered in Public Houses.   

ARTICLE II. Of the GABELLE.  
THIS is not so much a Tax laid by the French King upon his People, as it is the engrossing of a Trade to Himself, whereby his Subjects are forced to buy the Salt from him at his Granaries, and at his own Price. How great a Profit he maketh of that Commodity, few People know; and I am afraid, that few will believe what I am going to say upon that Subject: For though we are used to hear of the great and advantageous Returns, that our Merchants receive from the East and West-India's, yet they are not to be compared to what the French King gets upon his Subjects by this Gebelle.  
How common Salt is in France, those that have traveled in the Pays d'Aunix, or Xaintonge, cannot be ignorant of; but for those who have not seen the Salt-Marshes of that Country, I hope, it will be sufficient to let them know, That a certain Measure, called Muyds de Boss, weighing 5200 Pounds, is bought there, at some times, for Three shillings and Six pence, and never dearer than Four shillings and Six pence of Engglish Money. 'Tis there that the French King buys that Commodity, to sell it again to his Subjects, in all the Provinces of his Kingdom, except Poictou, Xaintonge, Guienne, and Britanny, where the Gabelle is not as yet imposed. There may be also some other Tracts of Land free from that Tax, but they are very inconsiderable.  
Now to understand what Profit he maketh upon that Merchandise, it ought to be observed, That the Muyds de Bosse contains 52 other Measures, called Minots, that is, 100 pounds' weight; and that each Minots is sold, at this time, in Paris at the King's Granaries for 64 Livres: So that there being 52 Minots in each Muyds de Boss, as I have said, it follows, That the same quantity of Salt that the French King buys for Four shillings and Six pence at utmost, is sold to his Subjects, at his Granaries in Paris, for 3328 Livres; that is, 256 l. Sterling. 'Tis true, it is not sold at that rate in all the Provinces where the Gabelle is imposed; but there is a very inconsiderable difference; and now  near Paris, as in Normandy, etc. it bears the same Price.  
I don't question, but that at the first sight of so extravagant a Price, many People will be apt to think, that I impose upon their Credulity; but there are so many considerable Witnesses of what I say in this Kingdom, 'tis very easy for any Man to inquire into the Truth of this matter: I must only give you this Caution, That in time of Peace, the Minots which is now sold for 64 Livres, was then bought for 44 l. but with this difference alone, the whole Account is but pure matter of Fact.  
How necessary soever the Commodity of Salt be, that high Price would discourage many People from making use of it; but to prevent that, there are such good Orders made, that it is impossible to avoid it. 1. The importing of foreign Salt, is forbidden upon pain of Death: So that let the Salt of the King's Granaries be never so dear, yet because it is absolutely necessary, the French are forced to buy it. 2. Salt is imposed upon the People there, as the Taille; so that each Family must take every Year a certain quantity of it, proportioned to the number of their Family and Estate; and so let them be never so willing to eat their Bread and Meat without Salt, yet the King will lose▪ nothing by it.  
This is the reason that some Provinces are said to be liable to the Salt of Granaries, and others to the Salt of Imposition. To understand this Distinction, it must be observed, That in Paris, and some other Cities and Countries, Salt is not imposed upon the Inhabitants as the Taille; and that if they buy any, it is out of necessity, and not from any other violence: But in Normandy, Picardy, Champagne, Anjou, and other Places, there are Officers appointed to examine each Family, and to assess them a Minot more or less, according to their Number and Estate. Let People say what they will, as, That they are so poor as that they are unable to pay it, they must take the quantity assessed; and if they do not pay it within six Months after, they must expect a Military Execution; and God knows how severe that is.  
A Man so compelled to buy a Commodity, which is a great deal too dear for his Purse, would gladly sell it again, could he find a favourable Opportunity. And there is nothing in this, but what is very natural; but there are such Penalties, both for the Buyer and Seller, that it is very dangerous for either of them to drive on such a Trade. The first Offence is punished with a Fine; but in case the Offender be unable to pay it, he is condemned to the Penalty of the second Offence, which is Corporal; viz. To be branded with a Red Flower-de-Luce upon the Cheek, or the Shoulder. And so hard a Punishment ought, one would think, to deter any Man from Offending twice: Yet there are some who Offend a third time; and those, upon Conviction, are sent Slaves to the Galleys, were it only for a Pound of Salt, given, sold, lent, or bartered. The same Punishment is inflicted upon the Faux Sauniers; that is, a sort of People, who invited by the high Price of Salt, convey it secretly from Poictou and Britanny, into the Provinces liable to the Gabelle.  
The Fishermen, and other Inhabitants of the Seacoasts, would have a very officious Neighbour, were they but suffered to make use of Salt-Water: But to hinder it, there are Watches appointed; and were a Man once convinced for having made use of it, he would be no less severely punished than a Faux Saunier.  
How heavy that cursed Gabelle is upon the French Nation, will appear, I hope, by what I have already said: But yet were it fairly managed, it would not however be intolerable: For it is certain, that the Cheats and Knaveries committed on that account, are more to be feared than the Imposition itself. This Tax robs a Man but of his Money; but the Managers of it can deprive him both of his Reputation, Life, and Estate: For the Tools of Slavery and Arbitrary Power being always, and  alike, I mean Covetous, Base, Unmerciful, and Treacherous, it happen, many times, that under colour of searching a Man's House upon pretence of Forbidden Salt, they will hid some themselves in a Corner, where they are sure to find it again upon a second Visit; and this is sufficient to fine a Man, perhaps, more than he is worth in the World. But if a Man should have an Enemy, who is so base as to bribe the Officers of the Salt into his Interests, and oblige them to serve that Trick thrice upon him, which he can do for a little Sum of Money; that Man shall be sent a Slave to the Galleys, which is a Punishment worse a thousand times than Death itself. This Observation is not grounded only upon a bare Peradventure, but there are many Examples of it; and were it not for fear of bringing a Disgrace upon some Families that are now in England, I could produce very good Authorities.  
I have said, that the Province of Poictou, Xaintonge, Britanny, and Guienne, are free from the Gabelle; and perhaps some will wonder at it; and should I omit to say what I know upon that point, likely enough I should be blamed. That distinction, in my Opinion, is grounded upon three Reasons: 1. Britanny being united to the Crown of France but since Charles VIII. who married the Heiress of that fine Duchy, 'tis no wonder that the Inhabitants of that Province have greater Privileges than others. And so I may say the same thing as to Poictou and Guienne, those Countries being formerly subjected to the Crown of England. But as for Xaintonge, or Pays d'Aunix, truly there is another particular Reason: For, First, Would it not be too severe, nay, and inconsistent too with the French King's Interests, to impose the Gabelle in that very Place where the Salt is made? Secondly, If we consider how common and general the Insurrections were in Britanny and Guienne, in 1674. when the French King attempted to put that burdensome Excise upon them, perhaps we shall find a reasonable Cause to conclude, That if the Gabelle be not introduced in those Provinces, 'tis purely because the Inhabitants are no ways disposed to suffer it. Their Insurrection was so great, that they were forced to give over that Design; and had the Confederates but made use of that favourable Opportunity, it might have proved a fatal Consequence to the Grandeur of that Prince. Thirdly, Though these Reasons seem very probable, and it is possible that they have in a great measure contributed to the Ease of those Provinces; yet I take the French King to be so great an Enemy to every thing that has but the Shadow of Liberty, and so jealous of his Arbitrary Power, that I do verily believe he would have crushed the pretended Privileges of those Provinces, and imposed upon them the Gabelle, had he not been kept from it by other Considerations: What they were, I can't tell, except those great Sums of Money which those Counties have, finance, from time to time presented to the King; at least I know this, That they were given for that end, that so they might be free from that terrible Tax: And I see no cause why I may not conclude, That this is the principal Reason, why they have not yet undergone a Fate that is common to all the other Provinces of France.  
Now an Excise that is so heavy and burdensome, would bring into the King's Coffers a world of Money, where he not forced to be at such vast Expenses; first, In transporting of Salt from the Place where it is made, into the other Provinces; and, secondly, in maintaining above Twenty thousand Men, that are employed about raising the Gabelle, or for watching over the Faux Sauniers, and others, who would cheat the King otherwise, in all probability.   

ARTICLE III. Des AIDES. Of AIDS.  
Less Aides, are an Excise upon Wine, which is very considerable; but for the better understanding of it, I must, in the first place, tell you something of the Measures that are used in Paris. We had so great a Trade at Bourdeaux for Wine, that, I believe, very few People are ignorant of what the Measure is the French call there a Tonneau; but in Paris and the Environs of that City, they speak only of Muyds, which is the Third part of a Tonneau, and contains about 280 Pints, Paris Measure, which is about as many London Quarts. And now after this Explanation, I will proceed.  
When the Proprietors of the Vineyards about Paris have sold their Wine, they are obliged to declare it at a certain Office, which is appointed for that purpose, in a convenient place, and to tell the Officers, or Clerks, at what Price they sold it per Muyd, and to pay One Penny per 
* The French ●●vre is 18. d. sterl.  Livre, besides an additional Duty of Sixteen Pence Halfpenny per Muyd. The Wine-coopers', or whoever have bought that Wine to be carried into Paris, are forced to make a like Declaration at the the Gates of the City, and to pay the like Sum, viz. One Penny per Livre, and Sixteen pence Halfpenny per Muyd for the Additional Duty. But here we must take notice, That this Second Office has a greater Power than the First; for by their own Authority, they may arbitrarily put what Price they please upon the Wine, which very much increases the Duties upon it; and, God knows, they seldom, if ever, fail of this. But over and above all these Impositions, they pay for the Duty of Entry 22 Livres per Muyd to the King, besides some other Duties to the Town-House. Wine being thus brought into their Cellars, they then must pay yearly to the King 8 Livers 1 Sous, or Penny halfpenny, for having the liberty to sell it again: And when they sell it, they must make again the like Declaration as before, and pay the like Sums. As these Duties and Declarations were too frequent, the Wine-coopers' used formerly to conceal the true Price of their Wine; but now they dare not do it, for fear of being catched: For the Excise-men knowing the general Price of Wine, as well as the Wine-coopers' themselves, and having Power to take it, paying to the Cooper's the Price he has put upon it in his Declaration, they would run the risk of suffering great loss and damage.  
We have hitherto seen what the Duties are that the Wine-Merchants pay; let us see now what those are that are imposed upon the Vintners, I mean, those who sell Wine by Retail. 'Tis not free for any Man in Paris to set up a Sign and sell Wine, as it is in London; I mean, after he has served an Apprenticeship, the time appointed by the Customs: This Liberty must be obtained from the French King; and for it a Man must pay yearly 8 Livers 1 Sous, or Penny halfpenny; this is called The Duty of Sign. Besides, they were formerly obliged to give the Eight Part of the Money they received for the sale of their Wine; but because this was too troublesome, as well to the King's Officers▪ as to the Vintners themselves, they made an Agreement to pay 8 Liures 1 Sous Halfpenny for every Muyd of Wine they Sell, let it be good or bad. This is what the French call Le Huitieme, and in what Duties that great Excise upon Wine doth consist, called Les Aides, I think now not improper to recapitulate, all those Duties that we may see in one view, what they amount to.  
And the better to illustrate the matter, I must put a Price upon the Muyd of Wine, and see what Money comes to the King by the Sale of that Muyd, that is, somewhat like our Hogshead, but a little larger, containing about 280 Quarts. The common Price about Paris was, in time of Peace, 18 or 20 Liures per Muyd, but now it is four times as dear again; supposing, however for our purpose, that a Muyd of Wine be Sold in the Vineyards for 18 Livres, that is, near 27 Shillings of our Money, the Proprietor must pay, in the first place, Two Shillings, and Ten Pence Halfpenny, for the first Duty of the Declaration; the like Sum must be paid by the Wine-Merchant at the Gates of the City, supposing the Officers to be honest; (but if they will put a higher Price upon it, for it absolutely depends on their Roguery, or Caprichio, I can't say nothing to that) and 22 Livres, besides for the Duty of Entry; so that it is manifest, a Hogshead of Wine, which was Sold for 27 Shillings Sterling, pays to the King, besides some Duties to the Town-House, 38 Shillings, and 9 Pence.  
These are the Duties of the first Sale; now let us suppose that the same Muyd be Sold to a Vintner: As the Wine-Merchant must get something to live, he cannot Sell it for less than Sixty Livres, having laid out Forty three already, besides the Expenses of the Carriage; upon which, he must pay again for the Declaration One Penny per Livre, and the Additional Duty, which comes to Five Shillings, and Ten Pence Halfpenny, and the Vintner besides, being obliged to pay 8 Livres, One Penny Halfpenny; it followeth, that the King receiveth from this second Sale, 12 Livres, Seven Pence, that is, 19 Shillings, Six Pence, one Farthing of our English Money, which being joined to 39 Shillings, and Nine Pence of the first Sale; it appears, that a Muyd of Wine, Sold at first for Twenty Seven Shillings, pays to the King Two Pounds, Nineteen Shillings, Three Pence Farthing.  
Now 'tis not only in Paris that these Aides are imposed, but all the Provinces of this Kingdom, except Languedoc, Guienne, Limosin and Britain, are liable to this Excise. Indeed the Entries are not so considerable in the other Towns, as they are in Paris; but they pay every where the Huitieme, that is, the Eighth part of the Price of their Wine. And as to the Countries, because there can be no Duty of Entry laid on them, they pay therefore, in lieu of it, another, which, in my Opinion, is much worse. As soon as ever the Vintage is over, the Rats de Cave, Cellar Rats, (so the People call the Officers for the Aides) go into every Man's Cellar, be he of what Sort soever, and take an exact Account of the Wine they have in them: And three Months after, they make a second Search, to see what is become of that Wine; and if any has been Sold, they must straight produce the Acquitances of the Office, which is appointed for the Declaration of the Price, and of the Additional Duty which I have already explained▪ And as for the Wine which has been drunk in the Family, they pay another Duty, called Le trop beu, that is to say, Too much drunk; and this Tax amounts to 8 Livres, or 12 Shillings, Sterling. Now this Visit coming Quarterly, must needs be very roublesom; But is this not an undeniable Proof of the Fatherly care the French King takes of his People? Perhaps they would otherwise make an immoderate use of the Creature,; but this Duty indoctrinates them to be sober, in pity to their Purses.  
I had forgot, the Province of Normandy must also be excepted; though others pay only the Eighth Part, but this pays the Fourth of all the Liquors that are Sold in Public Houses; as Wine, Beer, Cider, Aqua vitae, and the like; so that if a Quart of Wine should be Sold for Two Shillings, the King must have Six Pence out of it, besides all other Duties of Entry, etc. which I have before mentioned. These Duties of Entry, are different one from the other, almost in every Town; but at Roven, the Capital City of the Province, they amount to 15 Livres per Muyd, that is, 22 Shillings and 6 Pence Sterling. I cannot say positively what it is they pay for Cider, or Beer, but as much as I can remember of it, 'tis about the Fourth Part of what they pay for Wine. It is likewise to be observed, that because Normandy produces no Wine, and there are excessive Customs every where upon the Frontiers of that Province, as well as at the Sea Ports; therefore instead of the Quatrieme, or Fourth Part, the King receives above one Half.  
When I said that the Duty of Entry for Wine, amounts, at Paris, but to 22 Livres, or 33 s. and 9 d. Sterling, it is to be understood, of the most Common Wine; for the Best pay a great deal more. The Muscadine, for instance, pays 2 l. 10 s. and the Aqua vitae 3 l. 16 s. 6 d.: But I must observe to you, that the Aqua vitae pays a double Duty, that is, the Fourth Part instead of the Eighth.  
Though Britanny be a Pays d'Etats, as the French call it, yet it hath a terrible Excise there upon Wine, Such are the Great and Little Duties of the States, which come to a Hundred Livres, or 7 l. 13 s. 9 d. Sterling per Tonneau, Bourdeaux Measure, that is, 4 Hogsheads of Wine, containing, in all, about 840 of our London Quarts. And though this Excise is raised upon Wine, Sold only in Public Houses, and no where else, yet about six Years ago was it let to Farm for Three Millions of Livres, which amounts to 230769 l. 4 s. 6 d. Sterling, whereof Two Million, Five Hundred Thousand Livres are paid to the King, and the other Five Hundred Thousand are to bear the Charges of the States of the said Province. Over and above these Duties, there is another called Impost & Billot, belonging only to the King, which brings every Year into his Coffers 500000 Livres. This Duty consists in 34 Shillings and 7 Pence, which the King takes there upon every Tun of Wine. He hath also a Custom of 3 Shillings 9 Pence upon every Tun of Wine, brought to Britanny by Sea: So that all these Duties, when compared together, make it plainly manifest, that the Excise upon every Tun of Wine, amounts to 9 l. 4 s. 6 d. which is more than the Price of the Wine. This, I think, is sufficient to explain the Matter I was to make out, viz. Wherein consisted the Excise upon Wines, which the French call Les Aides; but to have it more clearly understood, I would again desire the Reader, to read it with Care and Attention.   

ARTICLE iv Of the ENTRIES.  
THIS is a General Excise upon every thing that comes to Paris; for nothing there is free, but Air, besides the River which runs through the middle of the City. I wish I could be as particular upon this Article, as I have been upon the others, but it cannot reasonably be expected, that the Memory of a Man is able to supply him, for such an Undertaking; however I'll do my Endeavour to explain it, as well as I can.  
In the Entries of Paris and Roven, there is included a Duty which the French call Pie-fourchie, that is, an Excise upon all Cloven-footed Beasts; as Oxen, Sheep, Swine, and the like. They pay for every Ox, at this time, 9 Shillings Sterling; for a Cow, 7 Shillings 6 Pence; 3 Shillings 4 Pence for a Calf, or a Hog: half a Crown for a Sheep, and five Groats for a Lamb. I say, at this time, for in times of Peace, this Duty was not so high by one half. There is a Duty too upon Fowls, which is 4 Pence per Livre, let unto Farm, near 25 Thousand Pounds.  
The Imposition that is laid upon Timber, and other Wood fit for Work and Service, is Let, or at least, was so some Years ago, for 15384 l. 12 s. Sterling, per Annum.  
That upon Firewood amounts to much more, but indeed I cannot now remember, nor learn, how much the just Sum is: But this I can say, that they pay One Shilling and Three Pence, for every Load of Firewood; and whosoever will consider the largeness of the City of Paris, the Numbers of Families in it, and that they burn no Seacoles, cannot but agree, that this Tax must bring in a vast Sum of Money to the Exchequer. I must plead the like Excuse, as to the Duties of Entry laid upon Charcoal, and Hay, and both Salt and Fresh Fish; but the Reader may easily guests, that they are not in any disproportion to those I have already mentioned.  
Eggs, Butter, Cheese, and all manner of Herbs pay 4 Pence per Livre, that is, 4 Shillings per Pound.  
If all the Money accreving from those Impositions, were brought into the King's Treasury, it would amount to a vast Sum; but it must be observed, that from time to time the French King Createth (to use the French Phrase) many Employments en Titre d'Office, that is, Hereditary-Imployments, to be Overseers of the Sales of certain Commodities, with a Privilege, that no Body shall Sell what they Sell themselves; and besides, they take for their own Use, one part of the Duties that are laid upon some certain Commodities. Some Years ago, there were 44 Jurez (so they call them) Created all at once, to Sell, or Appraise Fowls, and each of them paid down above 3000 Pounds, and to repay themselves, they took 3 Halfpences per Livre. A like number was Created for Fish, with the same Salary. Those for Hay are far more numerous, but then they are not altogether so dear, for they may be bought for 2307 l. 13 s. 6 d. Those upon Charcoal cost above 3000 l. but they are not many, but those upon Wood are innumerable; and I am very well informed, that the French King has received out of those Offices for Wood, near Two Millions, Four Hundred Thousand Pounds Sterling. Now to re-pay themselves, they are allowed, as I have said, some Duties; but the King, very often, demands from them some ready Money, and this increaseth their Duties so much the more, and is the Reason that all manner of things are grown gradatim in Paris, to such an excessive Price; for there is a General Excise upon all things in the World that come into that City, even to the very Ashes, and Old Lees of Wine, and the Duty laid upon them was Let at 1223 l. 1 s. 6 d.  
And this Duty of Entry is not particular only to Paris; for it is imposed upon most parts of France, with this only Difference, That the Duties are not exacted so high . One Example of this, I hope, will be sufficient:  
At Caen in Normandy, a Place well known to our Englishmen, they pay for every Pound of Butter a Halfpenny.  
For a Load of Firewood, 10 Pence.  
For a Load of Timber, 13 Shillings 4 Pence.  
For a Load of Hay, 1 Shilling 8 Pence.  
For a Horseload of Wood, as they use in that Country, 2 Pence Halfpenny.  
For a Horseload of Fish, 3 Shillings and 5 Pence.  
For the Load of a Man, or Woman, of Fish, 8 Pence. And  
For a Horseload of Corn, 1 Shilling.   

ARTICLE V Of the King's DEMESNE and CUSTOMS.  
I Have but very little to say upon these Heads; for I don't look on them to be an Effect of Arbitrary Power: All Crowns in the World must have a sufficient Revenue, either in Lands, or Customs, to support them; and so has the Crown of France. But as the French Kings have, within this last Century, very much enlarged their Primitive Power, 'tis no wonder if they have increased likewise their ancient Patrimony. The Duty joined to the Demesne, which I take to be Tyrannical, is that called Lods & Ventes; that is, a certain Sum of Money which People are forced to pay, whenever they sell their Estates, or any part of them. Indeed, this Duty is not in all Places alike; in the Country where the Customary Law of Paris is received, the Buyer is obliged to pay the King the Twelfth Penny; that is to say, Out of 12 Thousand Pound, One Thousand: But at Troy's in Champagne, they pay Three Shillings and four Pence out of every Pound; and that Duty is paid, the one half by the Buyer, and the other half by the Seller. This is very hard.  
This Tax, for truly it deserves no better a Name, is not of the Creation of this French King; but about Twelve Years ago, he created another very like it: For he ordered, That all People should pay the same Duty, whenever they Bartered their Lands, as if they had sold them for ready Money. This was harder yet than the other; and never were the French King's Subjects so much harassed and plagued upon account of any Tax, as they have been of this: For they have been forced to pay the Arrears thereof, if I may so call it, having been called to give an account for these Twenty Years last passed.  
The Traites Foraines, or Customs, are a Duty laid upon all Commodities that are exported from France, or imported into it: But this in itself is not very surprising, since some such Duty as this is generally over all the World, and is, no doubt, the slightest of all Taxes; yet the French King has raised it to such a vast degree, that it is become absolutely Tyrannical and Slavish. I'll give you but one Instance, viz. upon Sugar, which pays Three Pence per Pound. Another Observation I shall make upon these Customs, is, That the following Provinces, to wit, Britain, Poictou, Xaintonge, Guienne, Languedock, Provence, Dauphine, Lorraine, and the New Conquests, being looked upon all of them as Foreign States, there is another Custom upon all Commodities that are exported or imported into these Provinces, which is so severe and rigorous, as if they were exported into Holland. Why these Provinces should be accounted Foreign States, I could never hear any other Reason given, but that formerly they were subjected to some particular Princes, and not to the Crown of France; but pray, Was not Normandy Ruled by her own Dukes, as well as Aquitaine.   

ARTICLE VI Of several TAXES, and Creations of OFFICES.  
THE Office of Councillor in Parliament in France, are not Disposed of like those in England, for 
The Paulette.  these are given Gratis, but the others are Sold by the French King. There is also another considerable Difference between them, viz. That the Place of a Judge here is, Quam diu bene se gesserit; whereas the Employments of Councillors in Parliament in France, are Hereditary: But this must be observed, that to keep those Places to their Families, they are obliged to pay every Year a Duty, which is called Paulette, from one Paulet, who was the first that contrived this Tax. This Duty amounts to Fifty Pounds per Ann. for each Councillor; and besides all this, they are forced likewise to make a Loan, or rather, a Gift to the King, every Five Years, which is Nine times as much as the Annual Duty; and should they fail performing these Conditions, they presently lose their Right of Inheritance. When ever a Councillor dies, or by any Resignation, his Son comes into his Place, he must pay another Duty, which amounts to the Eighth Part of the Price of the Place, whatever it be, so that if the Place be valued at Fifty Thousand Crowns, he must pay above Six Thousand. There is an Office appointed for the receiving of this Money, and for the Sale of vacant Places, called Le Bureau des Parties casuelles.  
The Decimes, or Tenths of the Clergy, is a Tax which 
The Decimes of the Clergy.  all the Clergymen of the Kingdom pay to the King out of their Live. This Tax, at first, was granted the Kings of France, upon Pretence of a War against the Infidels; and, if I am not mistaken, it began in 1189. It was very inconsiderable at first, as appears by its very Name, and granted only for a certain time; but succeeding Kings have found out a way to raise it, and not only so, but to make it perpetual. This present King especially, the most ingenious and exquisite Prince in the World for increasing his Revenues, has raised it, as he hath▪ done other Taxes, according to his own Pleasure; and from the Tenth, he has brought it up now to the Fourth part, so that if a Curate hath a Living but of a Hundred Pounds per Annum, he must pay every Year to the King 25 Pounds of it, besides what he is obliged to contribute towards the Free-Gift, that the Clergy make every Five Years to the King. If the Clergy, who are Favourites, be so much Oppressed, What must be the Condition of the Laity. 
Paper and Parchment Marked.   
The Paper and Parchment Marked was imposed in the Year 1672. And they are so called from a Flower-de-Luce, wherewith they are stamped; all Indentures, Bonds, Agreements, Leases; in a word, all manner of Writings, except private Letters, and Bills of Exchange, must be written upon this Paper or Parchment only, otherwise they are void in Law. The Paper is divided into Sheets, half Sheets, and Quartes of a Sheet. The whole Sheet is sold for Three pence, the Half for three Halfpences, and the Quarter for Three Fathing. The Parchment is dearer, for you must give Twenty pence for a Skin. Now whosoever consider the great Extent of France, must needs agree that this must bring in a mighty Sum of Money. 
The Control.   
At much about the same time that this Paper-Tax was imposed, there was another Tax found out, called Control. Now to rightly understand what this is, I must observe to you, that whereas Law Suits generally gins, here in England, by Arrests, they begin in France by a Summons, to appear before the Judges. This Summons must be Controlled, that is, viewed, and Signed by an Officercalled Controller, whose Fee is Five pence.  
All the Silver and Gold Plate that is made throughout 
The King's Mark upon Gold and Silver Plate.  the Kingdom, must be also stamped with the King's Mark, and the Goldsmith pays for that 3 Shillings and 4 pence for every Mark, that is, for every Eight Ounces. This Duty was Yearly set to Farm for 25000 Pounds.  
Pewter must be also stamped with the King's Mark, 
Upon Pewter.  which Costs one Penny per Pound.  
The Stockings coming from Foreign Countries are also 
Upon Stockings.  Marked, and the King hath for his Mark Two pence per Pair.  
So are also all Hats, and the Duty upon them is 10 d. 
Upon Hats.  Pence a piece.  
Iron, Steel, Copper and Leather must be also Marked; but indeed I cannot positively say now, what the Duty is.  
Every Hackney-horse in the Kingdom, pays Yearly to the King Two Crowns.  
The new Tax upon Chocolate, Ten and Coffee, was let yearly at 30769 l. 4 s. 6 d.  
In many Provinces of France, as in Normandy, etc. the Pidgeon-Houses are Assessed in Ten Years; some of them pay 25 Crowns, others, more or less, according to the bigness of them.  
The French Nobility and Gentry, being obliged, or, at least, used to spend more than their yearly Revenue, it often happens, that they Contract so many Debts, as makes them forced to Sell their Estates. Now if their Noble Manors are sold to any Merchant, or other, under the Quality of a Nobleman, they must pay every Twentieth Year, a whole Year's Revenue to the King, and this is what the French call Francfief.  
There is another Duty all over the Kingdom, called Barrage, which is paid by the Waggoners and Carriers, and this was employed for the repairing of Bridges and Highways; now the King hath appropriated it all to his own use, under the Promise, That he himself would take care of Pavements, Bridges, etc. But he has kept his Word herein as Religiously, as he hath the Treaty of Nimeguen.  
Every House in Paris was Assessed at a certain Sum for the Poor, and the Scavengers, as they are here in London; but the King hath obliged the Proprietors of each House, to redeem that Tax, by paying a certain Sum into his Coffers, and he hath taken upon him the care of keeping the Poor, and of Cleansing the Streets; but how he hath performed what▪ he had promised, we may learn from Public Intelligences, wherein we are told, That all the Inhabitants of Paris have been now lately Assessed, upon the Account of the Poor.  
Besides the Duties of the Customhouse, there is a kind of Tax upon Tobacco, I say, a kind of Tax? because it is rather, in reality, an Engrossing of the Trade of that Commodity. There are a Company of People, that pay to the King a Sum of Money yearly, to have the Privilege of selling Tobacco, and that at their own Word. This Sum amounts to about 60000 l. Sterling.  
All People who let Lodgings Furnished in Paris, and all the Innkeepers upon Highways, have been Taxed within these three Months.  
Though the Councillors in Parliament be very numerous, yet the French King hath lately, I mean, since the beginning of this War, increased their-Number, of Eighth in each Parliament, who have paid ready Money for their Places, each of them 100000 Livres, that is 7692 l. 6 s. 1 d. 2 fart. Sterling: And over and above this Sum, they pay the Annual Duty, as well as others, and each of them have been Taxed, since that time, 12 Thousand Livres, or 976 Pounds, 18 Shillings Sterling.  
The French King hath Erected En Titre d'Office, the Mayors of all the Cities of the Kingdom; and because this Place is Hereditary, and those in possession of them, are free from Quartering of Soldiers, and other Public Charges, besides the Honour, they have been Sold very dear. I will give but an Instance, the Mayor of Caen in Normandy, which is not one of the most considerable Cities in France, has paid about 4000 l. Sterling.  
Those who sell any Brandy by Retail in their Shops, or in the Streets, at a Halfpenny a Glass, (as they use in most part of France) have been Erected also, since this War, En Titre de Office, and have paid 23 Pounds, 1 Shilling, 6 Pence.  
A very poor Sort of People, called Criers of old Shoes, Hats and Rags, have also been Erected En Titre d'Office, and each of them has paid 7 Pounds, 13 Shillings, 6 Pence.  
The Barbers, who were Perriwig-makers, were Erected En Titre d'Office in 1672, and then they paid 153 Pounds, 18 Shillings; and soon after, they were forced to pay a like Sum, and since this War, they have been Taxed anew, each of them at 38 Pounds, 7 Shillings, 6 Pence.  
I will not however say, that in all the Cities of France, they have paid so much, for I would have this be understood of Paris only, for in the other Cities, they have paid proportionable to their Trade. Another Observation I must make is, that the very Country-Village Barbers have been forced to take Letters of Licence from the King; and, I suppose, no Body will think that they are Granted gratis, when they are so forced upon them.  
The French King begun by the Perriwig-makers, to Tax Tradesmen: For in a little while after, all the other Tradesmen and Artificers throughout the Kingdom were Assessed likewise. To be particular in this point, would require a Volume, and so I must content myself, for brevity sake, with one Example, which shall be of the Weavers of Paris, the most miserable Tradesmen in France, who were Assessed at 7 Pounds, 13 Shillings, 6 Pence.  
All Officers of Justice, as Judges, Attorneys, Registers, Bailiffs, Notaries, etc. have also been Taxed, every one of them, according to the Fees of their several respective Places.  
The Packers have been also Erected En Titre d'Office, but I cannot yet tell what they have paid.  
Every Month produces some new found out Offices, and about a Year ago, the Porters were Erected En Titre d'Office, under the Title of Bouteurs a Port, that is, with the Privileges of unloading the Boats laden with Wine, and some other Commodities. They paid each of them about 800 l. Sterling, and they are allowed about Five pence per Tun. This will look somewhat Romantic, at least, very surprising; but it must be considered, that these Places being Hereditary, and of a great Revenue, a Man can make no better use of his Money, than in purchasing of them.  
Since the beginning of this War, the French King has Created some Officers for Funerals, called Criers. When any Persons die, these Officers are appointed to take care of their Funerals, which they make at what Expense they please, for no Body can oppose them, under a very great Penalty. They are allowed for their Trouble, a certain Sum of Money, and besides, they enjoy some Privileges and Immunities, as from quartering of Soldiers, and other Parish Charges.  
There is a World of other Duties, Taxes and Offices, which it would be too tedious to relate, and, in a manner, impossible. But, I hope, what I have said, is sufficient to convince any Man of Brains and Sense, that is not of a Resolved and Obstinate Inflexibility, that this French King hath carried his Tyranny, as well as his Prerogative, to a Degree unknown unto all former Ages I'll therefore leave this Subject, after this short Remark, That in the New Conquests, People are no better Treated than in France. The Brewers in Mons have been lately Erected En Titre d'Office, and have been forced to pay a Hundred Crowns a piece; a Man cannot be admitted into Holy Orders, without paying 4 Crowns, nor Contract Matrimony, without a Licence, which costs Ten Shillings.  
I had almost forgot mentioning one thing, which is even more intolerable, than the heaviest Tax I have yet spoke of, I mean, the Raising or Lessening the Current Coin. And to explain my meaning, I must observe to you, That when the French King is at a pinch for Money, than he raises his Coin, as high as he pleaseth; and afterwards he Lesseneth it, when he hath not such need. Thus Lewis' d'or are risen at this time, from Eleven to Fourteen Livres, and his Crowns in proportion; so that when ever this War shall be at an end, People will lose Four Shillings Six pence in every Lewis d'Or, and sooner too, if this War continues. For the King, by his Royal Edict, will, as he hath already done several times, set a lower Value upon the same pieces, and Command them all to be brought into the Mint, by a certain stated Time, under severe Penalties, to be new Stamped; and then afterwards he will raise the Price as high as he pleases, by which means, he will get a vast profit himself, to the Depression and Ruin of his People. One Instance will serve to clear up this; the Lewis d'Or, which are Current now at Fourteen Livres, will be Valued but at Twelve, and they must be carried to the Mint, where the King will pay them in at that Price, with his new Stamped Coin; and some time after, those very Lewis' d'Or with the new Royal Stamp, shall be worth Fourteen and Fifteen Livres, or what ever other higher Value the King is pleased to put them at.  
I must not forget neither the Five Millions of Livres, that the City of Paris is now, at this Day, obliged to pay to the King, as we may see in our Gazette. This forced Payment, which amounts near to Four Hundred Thousand Pounds Sterling, is a little hard, considering the other Taxes which that City is Charged withal.   

ARTICLE VII. Of the French King's yearly Revenues, and how it is Collected.  
NOtwithstanding all the Taxes I have already mentioned, and the many others which I have here omitted, yet the French King's yearly Revenue amounts not to so great a Sum, one would be easily tempted, at first, to imagine. I have been often told, that it came to above a Hundred and Fifty Millions of Livres; but after a narrow Inquiry into it, I found, that at the death of Monsieur Colbert, it came only to a Hundred Thirty Three Millions, Two Hundred Thousand Livres, or Ten Millions, Two Hundred Forty Six Thousand, One Hundred and Fifty Three Pounds, Sixteen Shillings and Six Pence of our English Money. Now when we consider, that since this War, the French King hath raised his Taxes higher than ever they were, and Created many Offices and Employments, we shall be apt to think, that his Revenues must needs be so much the more increased; but yet, if at the same time, we do but reflect upon the lamentable Decay of his Trade in that Kingdom, we shall find, upon a serious Examination, that the increasing of his Taxes, can hardly make amends for the loss of his Customs, and consequently that his Revenue is much about what it was at the time I speak of.  
But perhaps some Body will say, How can the French King keep such great Armies in Pay, if his yearly Revenue be no more? The Answer to this Objection is very easy, to any one who knows that 20000 Horse, stands this Nation in more, than a 100 Thousand costs the French King. Our single Troopers have near 2 s. 6d. a Day, and the French have hardly 5 d. Our Foot Soldiers have 8 d. or, at least, 6 d. in the Field, and the French have only Six Farthings, and the Munition-bread.  
Here I could very well put an end to this Discourse, but that I think myself obliged to remove one Objection more, which, I know, some People will be apt to make against me, viz. That if the French pay yearly but Ten Millions, and England Five, we lie under harder Circumstances than they do; since France is Twice as big as England at least.  
This, I confess, seems at first, to be a very specious and considerable Objection, but in Answering of it, I would desire my Reader to make, with me, these following Remarks; First, 'Tis a Truth beyond Contradiction, that the Taxes laid in England, how heavy soever they may seem to be, are but for one Year, and these too Laid on, as by our own Consent; but those in France have been made perpetual, by the Grand Imposer on his Subject's Estates and Liberties, for above these Twenty Years. This is a very notable Difference. Secondly, It must be observed, that all Taxes in France, except the Taille, are let to Farm, whereby it is manifest, that they must produce more than what the King receives: For as a Farm in any Country, must not only produce enough to make the Farmer able to pay his Landlord his Rent, but also to repay his Expenses, and to maintain himself and his Family. And just so it, is, in relation to the Taxes that are laid on the French. But with a far more comfortable Difference to the Farmers of the French King's Revenues, I mean, to those who have the least ●inger in them; for they, in a short time, become so vastly rich, that the greatest Lords in France, as the Marshal de Lorges, and several others, have thought themselves happy, in Marryrying their Daughters.  
These Farmers advance Money to the King, and then they repay themselves our of the People's Pockets, and God knoweth, with what Verations, and Tyrannical Oppressions, for they are Impowered to do what ever they please. Those who have computed, as near as possibly they could, how many Men are Employed in the Levying the King's Revenues, do assure me, that they are above 80 Thousand, who are kept at the People's Charges, the keeping of whom is dearer, by far, than the barely maintaining of a Hundred Thousand Soldiers: But a Man must have seen this, to believe it.  
Now whosoever will seriously consider these things, will no doubt, agree with me, that the French Nation Groans under a very Slavish, and worse than Egyptian Bondage, and that they pay a great deal more, than what appears in the Books of the Royal Treasury. I was one day, discoursing in France upon this Point with a very learned Man, and one that very well understood this Business, and he told me, That upon a very modest Computation, he had found that the Kingdom of France, paid Yearly above 200 Thousand Millions, upon account of the King's 〈◊〉 that is, above 15384615 l. 7 s. 6 d. Sterling, tho' I will not absolutely rely on my Friend's Account, yet this small Treatise, I hope, will be enough to convince any unprejudiced Person, that it is not altogether improbable.  
I will only now, desire my Readers to peruse this little Book with care, and then to consider how much they are obliged to those who are indefatigable in their Labour and Industry, to bring this Nation under the dreadful Tyranny of France.   
FINIS.