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The taille ((:taj)) was a direct land tax on the French peasantry and non-nobles in ''Ancien Régime'' France. The tax was imposed on each household and based on how much land it held. ==History== Originally only an "exceptional" tax (i.e. imposed and collected in times of need, as the king was expected to survive on the revenues of the "domaine royal", or lands that belonged to him directly), the taille became permanent in 1439, when the right to collect taxes in support of a standing army was granted to Charles VII of France during the Hundred Years' War. Unlike modern income taxes, the total amount of the taille was first set (after the Estates General was suspended in 1484) by the French king from year to year, and this amount was then apportioned among the various provinces for collection. Exempted from the tax were clergy and nobles (except for non-noble lands they held in "pays d'état" (below )), officers of the crown, military personnel, magistrates, university professors and students, and franchises (''villes franches'') such as Paris. The provinces were of three sorts, the ''pays d'élection'', the ''pays d'état'' and the ''pays d'imposition''. In the ''pays d'élection'' (the longest held possessions of the French crown; some of these provinces had had the equivalent autonomy of a ''pays d'état'' in an earlier period, but had lost it through the effects of royal reforms) the assessment and collection of taxes were entrusted to elected officials (at least originally; later, these positions were bought), and the tax was generally "personal", meaning it was attached to non-noble individuals. In the ''pays d'état'' ("provinces with provincial estates" Brittany, Languedoc, Burgundy, Auvergne, Béarn, Dauphiné, Provence, and such portions of Gascony as Bigorre, Comminges, and the Quatre-Vallées; these recently acquired provinces had been able to maintain a certain local autonomy in terms of taxation), the assessment of the tax was established by local councils and the tax was generally "real", meaning that it was attached to non-noble lands (that is, even nobles possessing such lands were required to pay taxes on them). Finally, ''pays d'imposition'' were recently conquered lands which had their own local historical institutions (they were similar to the ''pays d'état'' under which they are sometimes grouped), although taxation was overseen by the royal intendant. In an attempt to reform the fiscal system, new administrative divisions were created in the 16th century. The ''Recettes générales'', commonly known as ''généralités'' and overseen in the beginning by ''receveurs généraux'' or ''généraux conseillers'' (royal tax collectors), were initially only taxation districts. Their role steadily increased and by the mid 17th century, the généralités were under the authority of an ''intendant'', and they became a vehicle for the expansion of royal power in matters of justice, taxation, and policing. By the outbreak of the Revolution, there were 36 généralités; the last two were created as recently as 1784. Until the late 17th century, tax collectors were called ''receveurs royaux''. In 1680, the system of the ''Ferme Générale'' was established, a franchised customs and excise operation in which individuals bought the right to collect the taille on behalf of the king, through six-year adjudications (some taxes, including the ''aides'' and the ''gabelle'', had been farmed out in this way as early as 1604). The major tax collectors in that system were known as the ''fermiers généraux'' ("farmers-general", in English). 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「Taille」の詳細全文を読む スポンサード リンク
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