Abstract EN:

Studying the direct taxes levied by the king in the "generalite" of soissons in the 18 th century allows on to the grasp how an administration worked under the ancien regime notably as far as the relationship between the administrators and the people under their administration was concerned. The province's contribution remained about the same throughout the centuty ; nevertheless, people became more and more weighed down with taxes under the pressure of wars. Yet, the growing population, money supply, production and prices softened the effects of taxation. Taxes were shared out quite fairly between the seven "election" and between the villages, according to the geoprphic conditions and socio-economic potential ; each year, some people benefited from reduction if they or their goods had been plagued by strom, fire or an epidemic. In the villages, the tax base was worked out fairly evenly as shown by the fact that, more often than not, half or more than half of the full amount was paid off by just a few taxpayers (affluent farmers). Looking back on the carried out by administrators (ministers, intendants, officers sometimes) one can feel the idea of more equity and more fiscal justice beginning to take root. However, most of the money redistributed locally went to the privileged class, urban and rural (officers and holders of governement stocks).