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1 " Yet, although many priests were extremely poor, the Church as an institution was not only very rich but also powerful. It paid no taxes, voluntarily contributing instead a grant to the state every five years, and, as the amount of this grant was decided in the quinquennial Church Assemblies, the clergy were able to exercise a considerable influence over the policies of the Government. "
― Christopher Hibbert , The Days of the French Revolution
2 " When he came to study the country’s inequitable tax system, though, Necker was faced with complicated and intractable problems which he was quite incapable of resolving. The various taxes and duties levied in France – the gabelle, the traites, the aides as well as the capitation and the vingtièmes–were all, as he discovered, subject to variations, exemptions, inequalities in distribution and abuses in collection that made the evils of the system one of the principal causes of social unrest. Yet the increasing expenses of government and public works and the costs of the country’s wars – in particular France’s participation in the War of American Independence which involved expenditure of about 2,000 million livres–rendered the collection of further and more burdensome taxes inevitable unless the state were to slide ever deeper into bankruptcy. "
