The capitation tax was doubled and trebled, at the will of the Intendants
of the Provinces; merchandise and all kinds of provision were taxed to
the amount of four times their value; new taxes of all kinds and upon all
sorts of things were exacted; all this crushed nobles and roturiers,
lords and clergy, and yet did not bring enough to the King, who drew the
blood of all his subjects, squeezed out their very marrow, without
distinction, and who enriched an army of tax-gatherers and officials of
all kinds, in whose hands the best part of what was collected remained.

Desmarets, in whom the King had been forced to put all his confidence in
finance matters, conceived the idea of establishing, in addition to so
many taxes, that Royal Tithe upon all the property of each community and
of each private person of the realm, that the Marechal de Vauban, on the
one hand, and Boisguilbert on the other, had formerly proposed; but, as I
have already described, as a simple and stile tax which would suffice for
all, which would all enter the coffers of the King, and by means of which
every other impost would be abolished.

We have seen what success this proposition met with; how the fanciers
trembled at it; how the ministers blushed at it, with what anathemas it
was rejected, and to what extent these two excellent and skilful citizens
were disgraced. All this must be recollected here, since Desmarets, who
had not lost sight of this system (not as relief and remedy--unpardonable
crimes in the financial doctrine), now had recourse to it.

He imparted his project to three friends, Councillors of State, who
examined it well, and worked hard to see how to overcome the obstacles
which arose in the way of its execution. In the first place, it was
necessary, in order to collect this tax, to draw from each person a clear
statement of his wealth, of his debts, and so on. It was necessary to