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Maître Sylvie DAGOT

94 - "TAXATION – MONTLUCON ELECTION – ‘FIRST AND SECOND TWENTIETH…
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Estimate €10 - €15
Description
"TAXATION – MONTLUCON ELECTION – ‘FIRST AND SECOND TWENTIETHS, TWO SOLS PER LIVRE THEREOF’ ( * ) - NOBILITY or PRIVILEGES, PARISH of SAUGAT (note: St Marcel en Murat: Sauget). ""Fournet, tax collector acting on behalf of 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, and 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 these’ is a 10 per cent surcharge to be added to the amount of the initial tax.” – Expert Mr J-P PINON
See original version (French)
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