Taille

In an attempt to reform the fiscal system, new administrative divisions were created in the 16th century. The ''Recettes générales'', commonly known as ''[[généralité]]s'' 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.

In an attempt to reform the fiscal system, new administrative divisions were created in the 16th century. The ''Recettes générales'', commonly known as ''[[généralité]]s'' 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.

[[Image:Généralités in 1789.jpeg|thumb|right|300px|''[[Généralité]]s'' of France in 1789. Areas in red are ''pays d'état''; in white, ''pays d'élection''; in yellow, ''pays d'imposition''.]]

[[Image:Pays d'Etats, d'Imposition et d'Election.svg|thumb|right|300px|''[[Généralité]]s'' of France in 1789. Areas in red are "pays d'état"; in white, "pays d'élection"; in yellow, "pays d'imposition".]]

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).

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).