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The term "feu" (French for "fire" from the Latin ''focus'' meaning ''hearth'') meant, especially in the Middle Ages, the hearth, first in the strict sense (the place where the fire burns) and figuratively: the family home (cf. the expression "without fire or place"〔"sans feu ni lieu"〕) or the family itself. Very quickly, it was used as the basic unit for assessment, calculation, and collection of tax and it was called the "feu fiscal" meaning "fire tax". ==Use of Taxes in the Middle Ages== For tax allocation, the principle was to divide the total amount required to be collected by the number of fires, which necessitated a census of fires which was called "réel". The task was relatively simple to perform to the level of an urban district, however it took on a whole different scale in a rural area or across a kingdom. Thus, the King of France only made a single fire census in his territory – in 1328. Yet the result was incomplete as it excluded the great fiefs (e.g. Guyenne and Flanders) and some Appanages. In addition, it became quickly outdated due to the Black Death. In 1426, the Duke of Brittany made a "reformation of taxes" to limit exemptions (noble families had to prove their nobility) in all the provinces.〔(The Reformation of 1426 )〕 There were no records of fires by urban community or territorial division (''bailliage'' or ''sénéchaussée'' in France). Yet their accuracy should be put in perspective: the provinces did not stop asking the central government for revisions, always for reduction, due to famine or epidemic. The total number of fires was therefore subject to hard bargaining between the central government and municipalities, regardless of the reality on the ground. In addition, the poorest families were grouped at the parish level as a single fire for joint taxation. This led to rounded off counts cut off from reality. The "feu fiscal" became a purely theoretical unit, as distinguished from the "feu allumant" (fire lights) which corresponded to the family home. Its value varied depending on the year or on social status even within the same city. It could even be set arbitrarily. Thus, in 1426, the Duke of Brittany decreed that a "fire" corresponded to three "estagiers" (heads of households). The Taille roles were updated regularly during "visites de feu" (fire visits). 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Feu fiscal」の詳細全文を読む スポンサード リンク
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