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TAILLE (from Fr. tailler, to cut or d...

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Originally appearing in Volume V26, Page 360 of the 1911 Encyclopedia Britannica.
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TAILLE (from Fr. tailler, to cut or See also:divide; See also:late See also:Lat. taliare, said to come from talia, talea)  , the See also:equivalent of the See also:English See also:tallage (q.v.), was in See also:France the typical See also:direct tax of the See also:middle ages, just as the word tonlieu was the generic See also:term for an indirect tax . Other words used in certain districts in the same sense as See also:taille were queste (questa, quista), fouage (foragium), cote . The essence of the tax denoted by these names was that the amount was fixed en bloc for a whole See also:group of persons, and afterwards divided among them in various ways . In See also:ancient See also:French See also:law we find three forms of taille: the taille servile, taille seigneuriale, and taille royale . 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 . Every See also:lord who possessed See also:serfs could See also:levy the taille on them, and originally this was done arbitrarily (a volonte) both as to frequency and amount . It always remained a characteristic feature of See also:serfdom, but was limited and fixed, either by contracts or See also:con-cessions from the lord (taille abonnee), or by the customs . The taille seigneuriale was a true tax, levied by a lord on all his subjects who were neither nobles nor ecclesiastics . But, in our See also:opinion, when See also:feudalism was established, the right of levying it did not belong to every lord, but only to the lord having the haute See also:justice . But he levied it by right, without the See also:necessity for any See also:contract between him and those who paid it . He fixed the sum to be paid by each group of inhabitants, who then had to see that it was assessed, collected, and paid to the lord, electing commissaries (preud hommes) from among themselves for this purpose . This was reducing the See also:administration of See also:taxation to its simplest See also:form .

See also:

Custom, however, or an See also:order of the lord generally fixed the principle upon which the See also:division was made . It was often a " See also:hearth tax " (fouage), when each See also:fire, i.e. each See also:head of a See also:family, paid the same sum, arrived at by dividing the See also:local contingent of the taille. by the number of fires . But this equality, which took no See also:account of See also:wealth or poverty, was See also:felt to be unjust, and the See also:assessment began to be made according to the resources of each family, " the strong bearing the weak, and the weak relieving the strong." The seigniorial taille, like the servile, had the See also:character of a See also:personal tax (taille personelle), a rudimentary tax on income, every See also:man being taxed according to his See also:wages or other income . The See also:king originally had only the right of levying the taille in places where he had retained the exercise of the haute justice . At that See also:time there was no royal taille, strictly speaking; it was only the seigniorial taille transferred to the See also: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 . In the course of the 13th See also:century the See also:idea began to prevail that it was See also:fair for the king, in time of See also:war, to levy a taille upon the subjects of the lords having the haute justice in various parts of the royal domain . Moreover, tailles were often granted him by the provincial estates or the states-See also:general . Thus the general taille, raised for the benefit of the king, became more and more frequent, and naturally tended to become permanent . This transformation was confirmed, rather than effected, by the ordonnance of 1439 . Its immediate See also:object was, not the regulation of the taille, but the organization of the See also:corn pagnies d'ordonnance, i.e. the heavy See also:cavalry which the king from that time on maintained on a permanent footing . Military expenses thus becoming permanent, it was natural that the taille, the tax which had See also:long been devoted to See also:meeting the expenses of the royal See also:wars, should also become permanent . This was contained implicitly in the ordonnance of 1439, which at the same time suppressed the seigniorial taille, as competing too closely with the royal taille by imposing a See also:double See also:burden on the taxpayer .

A See also:

kind of seigniorial taille continued to exist besides the servile taille, but this kind presupposed a See also:title, a contract between the taxable roturier and the lord, or else immemorial See also:possession, which amounted to a title . 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 See also:chief characteristic being that ecclesiastics and nobles, who were exempt from the seigniorial taille, were also exempt from the royal . The royal taille, though levied by the king by right, did not fall upon the whole See also:kingdom . The pays d'elections were subject to it, the pays d'etats were not (see FRANCE: Law and Institutions) . Throughout the pays d'elections the taille was almost universally personal (taille personnelle), i.e. a tax on the whole income of the taxpayer, whatever its source . It was also a distributory tax I TAILLEFER, the surname of a See also:bard and See also:warrior of the (impot de repartition) ; every See also:year the king in his See also:council fixed the 11th century, whose exact name and See also:place of See also:birth are unknown. See also:total sum which the taille was to produce in the following year; he See also:drew up and signed the See also:brevet de la faille (See also:warrant), and the con- He accompanied the See also:Norman See also:army to See also:England in 1066, and tribution of the individual taxpayer was arrived at in the last obtained permission from See also:William to strike the first See also:blow at See also:analysis by a See also:series of subdivisions. the See also:battle of See also:Hastings . He fought with spirit and determina- The conseil du roi first divided the total sum among the various tion, and was killed in the battle . Mention of Taillefer is made generalites (the higher See also:financial divisions), again dividing the amount by Guido, See also:bishop of See also:Amiens, in his Carmen de See also:bello Hastingensi, due from each generalite among the elections of which it was com- posed. y P Then the this in each See also:election divided the contribution V . 931–44 (in Mon . Hist . Brit., 1848) and by See also:Henry of See also:Huntingdon due from it among the parishes . The final division took place in his Historia Anglorum (in Rer .

Brit. med. aevi script., p . 763, in the See also:

parish or community, among the inhabitants subject to ed . See also:Arnold, See also:London, 1879); and his prowess is depicted on the the tax . So far the See also:system remained the same as that of the old See also:Bayeux See also:tapestry . The statement of See also:Wace in the See also:Roman de seigniorial faille . The assessment and collection of it were the business of the community; the crown, in principle, had nothing See also:Rau, 3rd See also:part, v . 8035–62, ed . Andresen (See also:Heilbronn, 1879), that to do with them and did not See also:bear the cost of a local administration Taillefer went before the Norman army singing of See also:Charlemagne for the purpose . The community had to produce its contingent and of See also:Roland and the vassals who died at Roncevaux, has of the taille . In principle it was even held to be the debtor for the been considered important in demonstrating the existence of amount; hence the inhabitants were jointly responsible, a See also:state of affairs which was not suppressed till the time of See also:Turgot, and even a comparatively See also:early tradition and See also:song of Roland . then not completely . See W .

Phoenix-squares

Spatz, See also:

Die Schlacht von Hastings (See also:Berlin, 1896) ; See also:Freeman, The inhabitants subject to the taille, summoned to a general See also:History of the Norman See also:Conquest . See also:assembly by the See also:syndic, elected commissaries for the assessment (asseeurs) and collection (coliecteurs) of the tax from among them- selves . (Fr. t¢illeur, from tallier, to cut, See also:Lat. See also:tale¢, a thin selves . Originally two series were elected, both assessors and See also:rod, a cutting for planting), one who cuts out and makes clothes. collectors . But from 1600 onwards the same persons fulfilled both Formerly the tailor, or cissor, made See also:apparel for both men and functions, the object being, by giving the assessors the See also:duty of See also:women, and not merely See also:outer garments, but also articles of See also:linen See also:collecting the tax, to See also:lead to a juster and more conscientious assess- and the See also:padding and lining of See also:armour—whence the See also:style " Taylors See also:meat . The system appeared to be admirable, forming in this respect a kind of self-See also:government, but in practice it was frequently and Linen Armourers " applied to the See also:Merchant Taylors Corn-oppressive for the taxpayers . The assessors estimated the indivi- pany of the See also:City of London in their earliest charters . But the dual incomes arbitrarily, See also:village quarrels and rivalries leading them word is now generally limited to those who make the outer to over-See also:charge some and under-charge others, and complaints were (See also:cloth) garments for men, and less frequently for women, though numberless on this point . See also:Control should no doubt have been exer- cised „ by the elus, but they do not seem to have taken this part a phrase such as See also:shirt-tailor is occasionally met with . In of their duties very seriously . See also:Payment was rigorously enforced, See also:modern usage, too, it commonly has the implication that the and thus for a variety of reasons the taille was a burdensome and garments are made to the order, and to the measure, of the hated tax . It had still further vices: not only were nobles and individual purchaser, as opposed to ready-made clothing, which ecclesiastics exempt from it, but many other privileges had been introduced by law, total or partial exemption extending to a large means articles of apparel manufactured in' large quantities in a number of See also:civil and military officials and employes of the crown series of stock or See also:standard sizes, such that any purchaser may on the ferme generale .

The towns in general were not subject to it, expect to find among them one that will See also:

fit him with more or at least directly; some had been exempt from time immemorial, less accuracy . The clothing See also:trade was originally confined to others (redimees) had See also:purchased exemption for a sum of See also:money, yet others (abonnees) had compounded for the tax, i.e. instead of goods of the poorest grades, but it has come, especially in paying the taille they paid into the royal See also:treasury a sum fixed by See also:America, to include articles of See also:good, though not of the first, contract, which they generally raised by octrois, or entrance dues. quality . It probably first came into existence at seaport towns, Such was the administration of the taille until about the middle where, to meet the convenience of sailors returning from long of the 17th century, after which time, although the broad lines remained the same, important reforms were introduced . They voyages and requiring their wardrobes to be replenished at came principally from the provincial intendants, or from the See also:tours See also:short See also:notice, the " outfitters " kept See also:stocks of ready-made See also:des aides, which were animated by a liberal spirit . The intendants, garments on See also:sale; but it made no considerable progress until by an exercise of their general or See also:special See also:powers, took the place of after the middle of the 19th century, when the introduction of the elus, and delegated commissaires aux tailles (commissaries of the faille) for the assessment of the parishes, who guided and super- the sewing-See also:machine brought about the possibility of manuvised the elected collectors—for the most part ignorant and partial facturing in large quantities . Its development was attended peasants . They also endeavoured to distinguish between different with gradually increasing subdivision of labour and, to a large kinds of income, in order to arrive at a more just estimate of the extent, with the disappearance of the tailor as a skilled craftsman. total income, and fixed by See also:tariff the proportion in which each kind of income was to contribute . They sometimes settled officially The first step was for a garment, such as a coat, to be corn-and of their own authority the See also:share of certain taxpayers, and, pleted by the See also:joint efforts of a family . Then followed the " task though this was sometimes done as a favour, it was often a measure system,” which in America was the result of the influx of of justice . They also tried to limit the See also:scope of privileges . These See also:Russian See also:Jews that began about 1875 . Under it a team of three efforts were inspired by a series of scientific studies and criticisms, with a " " and a to sew on the buttons, divided chief among which were See also:Vauban's See also:Dime royale, and the Taille men, w tarifee presser girl of the See also:Abbe de St .

See also:

Pierre. the See also:work between them . Payment was made by the " task," In certain districts the taille was real (faille reelle) i.e. a tax on i.e. a specified number of garments, the money being divided real See also:property . It was not an equal tax falling on all landowners, between the members of the team in certain proportions . Often but the question as to whether a certain See also:estate was to be taxed or several teams would be run by a contractor, who naturally not was decided according to the quality of the property, and not selected the cheapest workshops he could find and them that of the owner . The biens nobles (fiefs) and the biens ecclesiastiques Ps packed were exempt; tenures roturieres, however, by whomsoever held, were as full of workers as possible; and when through stress of corn-taxed . A small part of the pays d'elections was also pays de taille See also:petition he had to accept See also:lower prices the See also:plan he adopted was rcele . But it was the chief form of tax in the pays d'etats, and even to increase the number of garments to a task; leaving the pay there an See also:attempt had generally been made to check the exemption unaltered . The result was the introduction of many of the of nobles' property . It has been shown that in these districts the y faille had originally been personal, having become real by a curious worst features of the " sweating system," the workers having to See also:evolution . In these districts there were cadastres, or compoix- work excessively long See also:hours in order to finish the task, which +iers (See also:land registers), which allowed of a non-arbitrary assessment; in some cases meant as many as twenty coats a See also:day . In the fd at the end of the ancien regime merely needed revision . In certain provinces where the royal taille was levied there were factory " or "See also:Boston " system the subdivision is still more neither elections nor generalites, and the whole administration of See also:minute, and as many as one See also:hundred persons. may be concerned the tax was in the hands of the intendants .

These were the provinces in the See also:

production of one coat . The amount of tailoring skill of the See also:east and See also:north, which were See also:united to the crown at a See also:period required in a worker is even further reduced, but the premises when the See also:power of the intendants was already fully See also:developed; come under the regulation of the factory See also:laws . The factory they were sometimes known as pays d'See also:imposition' system has also cheapened production in a legitimate way, See FRANCE: and Institutions; See also:Henri See, See also:Les Classes because it has enabled See also:mechanical power for See also:driving sewinB rurales et le e regime domanial en France an See also:Mayen See also:Age (See also:Paris, 1901); and See also:Auger, See also:Code des tailles (Paris, 1788) . (J . P . E.) See also:machines, and also expensive labour-saving machinery, to be 36o introduced to an extent not economically possible in small shops .

End of Article: TAILLE (from Fr. tailler, to cut or divide; late Lat. taliare, said to come from talia, talea)
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