France

Royal Finance

One source of income was the royal lands themselves. These produced a surplus that went directly into royal coffers, but the amount could vary substantially. A whole county such as Picardy might come under royal control, only to be granted out again some years later. Some lands, especially if they were unruly, actually drained the treasury.

Something like regular taxes were taking shape, though, and two were of particular importance. One was the taille, which was made a permanent tax under Louis XI. This was a hearth tax—not an income tax yet, but a tax on real property. The taille reached down into every household and was reasonably steady from one year to the next.

The other important tax was the gabelle, a tax on salt. This was a lucrative source of income to the crown, but it was hated by nearly everyone, as it seemed to penalize people for the basics of life: eating. It was invaluable, though, for the salt could be taxed at specific points of manufacture and sale, making it a reliable source of money.