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The Eve of the French Revolution by Edward J. (Edward Jackson) Lowell
page 32 of 421 (07%)
much more from tithes, beside the amount, very variously reckoned, which
came in as fees, on such occasions as weddings, christenings, and
funerals.

Tithes were imposed throughout France for the support of the clergy.
They were not, however, taken upon all Articles of produce, nor did they
usually amount to one tenth of the increase. Sometimes the tithe was
compounded for a fixed rent in money; sometimes for a given number of
sheaves, or measures of wine per acre. Oftener it was a fixed proportion
of the crop, varying from one quarter to one fortieth. In some places
wood, fruit, and other commodities were exempt; in other places they
were charged. Tithe was in some cases taken of calves, lambs, chickens,
sucking pigs, fleeces, or fish; and the clergy or the tithe owners were
bound to provide the necessary bulls, rams, and boars. A distinction was
usually made between the Great tithes, levied on such common articles as
corn and wine, and the Small tithes, taken from less important crops. Of
these the former were often paid to the bishops, the latter to the
parish priest. The tithes had in some cases been alienated by the church
and were owned by lay proprietors. In general, it is believed that this
tax on the agricultural class in France amounted to about one eighteenth
of the gross product of the soil.[Footnote: Chassin, _Les cahiers
due clerge_, 36. Bailly, ii. 414, 419. Boiteau, 41. Rambaud, ii. 58
_n._ Taine, _L'ancien Regime_ (book i. chap ii.). The livre
of the time of Louis XVI. is commonly reckoned to have had at least
twice the purchasing power of the franc of to-day.]

The whole body of the clergy, as it existed within the boundaries of the
kingdom, was not subject to the same rules and laws. The larger part of
it formed what was known as the "Clergy of France," and possessed
peculiar rights and privileges presently to be described. Those
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