Taxation in Lorraine and France: Consent versus Coercion

Two Tax Systems, Two Philosophies

Under the Ancien Régime, France and Lorraine embodied two radically different approaches to taxation. While the Kingdom of France imposed its taxes by the force of royal authority, the Duchy of Lorraine, a member of the Holy Roman Empire, practiced taxation based on the consent of the people.

The French Method: Taxation by Royal Authority

In France, the king held absolute power to levy taxes. Taxes were imposed by royal decree, without consultation of the affected populations. This practice was part of the logic of French absolutism, where the monarch embodied the State and held all powers.

The main French taxes – the taille, the gabelle, the aides – were collected authoritatively, often by tax farmers who purchased the right to collect taxes. This system generated many abuses and fueled popular discontent that culminated in the French Revolution.

The Lorraine Tradition: Consent of the Estates

Lorraine, as a member of the Holy Roman Empire, followed a different tradition inherited from Germanic law. The Duke of Lorraine had to obtain the assent of the provincial Estates – assemblies representing the nobility, clergy, and commoners – before levying new taxes.

This practice of consent to taxation reflected a more participatory conception of power, where the sovereign governed in collaboration with representatives of his subjects. Negotiations between the duke and the Estates allowed taxation to be adapted to the population’s ability to contribute.

The Shock of Attachment to France

When Lorraine was gradually attached to France in the 18th century (definitively in 1766), the Lorrainers were stunned to discover the French tax system. The shift from negotiated taxation to imposed taxation represented a major upheaval for the people of Lorraine, who were accustomed to a form of dialogue with their sovereign.

This difference in fiscal culture illustrates the deep contrasts between the French absolutist tradition and the more participatory practices of the Germanic Holy Roman Empire.

To Learn More

Discover the history of Lorraine’s attachment to France and its consequences:

📖 Further Reading:

History of Marie-Antoinette Queen of France by J.-J.-E. Roy – Discover how the fiscal crisis and the differences between Lorraine and French taxation contributed to the tragic fate of France’s last queen.

Available in digital format (immediate download) and print (print on demand with free delivery).

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