Vingtième

The Vingtième (= twentieth) was a direct tax of the ancien régimes in absolutist France , which was requested by the general controller of finances, contrôleur général des finances Jean Baptiste de Machault d'Arnouville . He wanted to introduce this direct tax, which covered the whole of the population ( third class and nobility ). The nobility had to pay a corresponding five percent income tax.

He had designed it to replace the Dixième ( tithe ), which was omitted in May 1749 . This replacement took place on January 1, 1750 and was aimed at paying off the national debt . Contrary to fiscal practice, this new tax was introduced during a period of peace and remained permanent thereafter.

The clergy and the provinces protested violently and incited the riot. Louis XV suspended the tax on the property of the Catholic Church in December 1751 , but kept it for the provinces.

With the beginning of the Seven Years War in 1756 a second Vingtième was used. In the course of the war, a third Vingtième was introduced in 1760. At the end of the war in 1763, the last Vingtième was dropped, while the other two were replaced.

The Vingtième was levied on the proceeds of the manufactories and the trade after the tax return . He also taxed the owners who had to declare their profit according to the origin, the size and the annual net amount. A control system was introduced at the level of each généralité under the responsibility of the director.

This modern tax concept was based on the profound mentality of privileges . There are numerous owners and staff who should replace the tax lease or purchase. Many aristocrats made arrangements so as not to have to pay the Vingtième. After quarreling with controls in 1763, the Parlement of Paris decided that the cost of the Vingtième no longer needed to be reevaluated. This led to a lack of income for the finance ministry during this epoch, in which the agricultural prices began to soar. Given the financial possibilities of the monarchy, it was decided in 1787 to abolish all exceptions. But it was already too late: in 1789 the two Vingtièmes produced around 57 million livres .