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Encyclopedia Britannica



GABELLE (French, from the Med. Lat. gabulum, gablum, a tax, for the origin of which see GAVELKIND)

This article appears in Volume V11, Page 379 of the Encyclopedia Britannica.

Encyclopedia Britannica - Main :: FRA-GAE
GABELLE (French, from the Med. Lat. gabulum, gablum, a tax, for the origin of which see GAVELKIND) , a
term
  which, in France, was originally applied to taxes on all commodities, but was gradually limited to the tax on
salt
 . In process of time it became one of the most hated and most grossly unequal taxes in the country, but, though condemned by all supporters of reform, it was not abolished until 1790. First imposed in 1286, in the reign of Philip IV., as a temporary expedient, it was made a permanent tax by Charles V. Repressive as a state
monopoly
 , it was.made doubly so from the fact that the government obliged every individual above the age of eight years to purchase weekly a minimum amount of
salt
  at a fixed price. When first instituted, it was levied uniformly on all the provinces in France, but for the greater
part
  of its history the price varied in different provinces. There were five distinct groups of provinces, classified as follows:
(a) the Pays de grandes gabelles, in which the tax was heaviest;
(b) the Pays de petites gabelles, which paid a tax of about half the rate of the former; (c) the Pays de salines, in which the tax was levied on the salt extracted from the salt marshes; (d) the Pays redimes, which had
purchased
  redemption in 1549; and (e) the Pays exempts, which had stipulated for exemption on entering into
union
  with the kingdom of France. Greniers d sel (dating from 1342) were established in each province, and to these all salt had to be taken by the producer on
penalty
  of
confiscation
 . The grenier fixed the price which it paid for the salt and then sold it to retail dealers at a higher rate.
See J. J. Clamag6ran, Histoire de rim y& en France (1876) ; A. Gasquet, Precis des institutions politiques de l'ancienne France (1885) ; Necker, Compte rendu (1781).


End of Article: GABELLE (French, from the Med. Lat. gabulum, gablum, a tax, for the origin of which see GAVELKIND)


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