The latter was first levied by Philippe le Bel (1285-1314), but was only an occasional tax until the reign of Charles VII, who converted it into a regular impost.

But although collected at stated intervals its amount varied from reign to reign, becoming intolerably burdensome under the spendthrift kings, while wise rulers, like Henri IV, considerably reduced it.

It was not abolished until the Revolution (W.S.).] [Footnote 589: _Recueil des ordonnances_, vol.xiii, p.

xcix, and the index of this volume under the word _Impots_.

Loiseleur, _Compte des depenses_, pp.