Capitation

ancient Rome

Under ancient Rome, capitation was a tax calculated starting from the number of people working in a farm. One distinguishes the capitatio plebeia on the people and the capitatio terrana , capitatio humana and capitatio animalium of the taxes on land.

Old Mode

Capitation is installation the January 18th 1695 following the economic crisis of 1692 at 1694, and of the financial problems due to the Guerre of the League of Augsburg.

Tax on the people, it touches the whole of the French, including the privileged people. However, the Clergé in is free because it repurchases as a voter the free Don (4 million books per annum and a final repurchase of 24 million in 1710). The poor, which pay less than 40 pennies of size, of it are also free. This tax was to be temporary.

The population is distributed of 22 classes established according to the row of the people and the social regard that one had some. Inside a class, each person must pay the same amount. One counts 2000 pounds for the first class and 20 pennies for the last. The first class includes/understands the dolphin, the princes of blood, the ministers and the farmer general. The sixteenth class includes/understands the professors of Droit, the Proviseur S and principal of college, the usher S of the Châtelet, the wood and wine, corn chandlers. The last class is formed by the agricultural day workers, the operations and the soldiers.

It is removed in 1697 following consecutive peace with the Traité of Ryswick.

In 1702, the War of succession of Spain brings the return of capitation. However, its amount is imposed on the general information which has in load to collect it near its population. This new system thus re-uses that of the size for the commoners, the noble ones obtain reductions, the trade associations, the courts of justice ensure themselves a car-distribution. This second capitation was to disappear at the end from the war, but it was maintained. She knew increases in 1705 and 1747 (two pennies per book), she was doubled for the non-taillables in 1760.

In 1789, capitation represents 1/11e income for the taillables, but 1/90e for the privileged people. It pays more than 41 million books.

A project is prepared to set up capitation in News-France but does not succeed.

Anecdotes

In the language of the Freemasonry, capitation corresponds to the versed annual contribution with the workshop.

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