an old document with writing on it and a black background
Maître Sylvie DAGOT

73 - "TAXATION – MONTLUCON ELECTION – ‘FIRST AND SECOND TWENTIETH…
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Estimate €20 - €30
Description
"TAXATION – MONTLUCON ELECTION – ‘FIRST AND SECOND TWENTIETHS, TWO SOLS PER LIVRE THEREOF’ ( * ) - NOBILITY or PRIVILEGED CLASSES, PARISH of SAUGAT (note: St Marcel en Murat: Sauget). ""Fournet, tax collector acting under power of attorney from Mr Fournet, collector of the tailles... received 13 livres 4 sols from Mr Lemyre, parish priest of Saugat... on the fifth day of January 1772."" ( * ) The ‘vingtième’ is a direct tax on income introduced by the King to replenish the treasury. Each ‘vingtième’ represents 5 per cent of income. The first was introduced in 1749; the second was added in 1756 due to the Seven Years’ War. The two ‘vingtièmes’ therefore represent 10 per cent of income. – The ‘two sols per livre of the same’ is a 10 per cent surcharge to be added to the amount of the initial tax.” – Expert Mr J-P PINON
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