Mirabeau - Théorie de l'impôt

Fascinating work on the Theory of Taxation (1760) by the Marquis de Mirabeau with the collaboration of François Quesnay, which is a major work of the physiocracy - Mirabeau denounces the French tax system of the Ancien Régime, deemed arbitrary, costly and unjust, notably because of the Ferme générale, which he regards as parasitic intermediaries hoarding an excessive share of royal revenues. He proposes a radical reform: eliminate the multiple indirect taxes — gabelle, duties on tobacco, excise taxes — and establish a single, direct and proportional tax, levied on the “net product” of the land, i.e., the income of landowners. According to the physiocrats, only agriculture truly creates wealth; taxing commerce or industry ends up weighing on consumers and slowing the economy. Mirabeau also defends consent to taxation and more transparent public administration, ideas that foreshadow some demands of 1789. The work, highly critical of the Ferme générale, earned its author a short imprisonment and then exile. This volume brings together this text with legal and administrative pieces from 1721 to 1779 concerning the clergy, parish manufactories, marriages and duels: a typical collection of old treatises mixing political economy, royal law and ecclesiastical affairs. Mirabeau - Theory of Taxation, Followed by a Royal Declaration concerning the clergy, given at Fontainebleau on 8 October 1726 / Arrest of the Parliament Court arranging for the treasuries & Fabrics of the Parishes / Notable Arrests of the Great Council of the King given in favor of the Primates against the Vicars Perpetual / Notable Arrest of the Parliament Court in favor of the Ecclesiastical Jurisdiction against the Royal Judges concerning Marriages / King’s Edict laying down general regulations on Duels - 1721/1760/1779 - Sebastien-Mabre Cramoisy & Jacques Vincent - 520 Pages. Good binding condition, the volume in its full period calf, wear from use, some minor defects on covers and spine, missing headcap, split spine, worn corners, red edges, spine with gilded cords, decorative title on Morocco leather piece - Good interior condition, browning, beautiful vignette on title page, pretty headbands, nice initial, marbled endpapers in acceptable condition, a pleasing copy - Delivery service guaranteed within a few days –

Schätzpreis:€375

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