Moreover, each one brings all his credit to bear against assessments.

"Your sympathetic heart," writes one of them to the intendant, "will never allow a father of my condition to be taxed for the vingtiemes rigidly like a father of low birth."[1219] On the other hand, as the taxpayer pays the capitation-tax at his actual residence, often far away from his estates, and no one having any knowledge of his personal income, he may pay whatever seems to him proper.

There are no proceedings against him, if he is a noble; the greatest circumspection is used towards persons of high rank.

"In the provinces," says Turgot, "the capitation-tax of the privileged classes has been successively reduced to an exceedingly small matter, whilst the capitation-tax of those who are liable to the taille is almost equal to the aggregate of that tax." And finally, "the collectors think that they are obliged to act towards them with marked consideration" even when they owe; "the result of which," says Necker, "is that very ancient, and much too large amounts, of their capitation-tax remain unpaid." Accordingly, not having been able to repel the assault of the revenue services in front they evaded it or diminished it until it became almost unobjectionable.

In Champagne, on nearly 1,500,000 livres provided by the capitation-tax, they paid in only 14,000 livres," that is to say, "2 sous and 2 deniers for the same purpose which costs 12 sous per livre to those chargeable with the taille." According to Calonne, "if concessions and privileges had been suppressed the vingtiemes would have furnished double the amount." In this respect the most opulent were the most skillful in protecting themselves.