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CHAP. XII.: That the lands belonging to the division of the Barbarians paid no taxes. - Charles Louis de Secondat, Baron de Montesquieu, Complete Works, vol. 2 The Spirit of Laws [1748]

Edition used:

The Complete Works of M. de Montesquieu (London: T. Evans, 1777), 4 vols. Vol. 2.

Part of: Complete Works of Montesquieu, 4 vols.

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CHAP. XII.

That the lands belonging to the division of the Barbarians paid no taxes.

A PEOPLE remarkable for their simplicity and poverty, a free and martial people, who lived without any other industry than that of tending their flocks, and who had nothing but rush cottages to attach them to their lands; such a people, I say, must have followed their chiefs for the sake of booty, and not to pay or to raise taxes. The art of tax-gathering is generally invented too late, and when men begin to enjoy the felicity of other arts.

The transient* tax of a pitcher of wine for every acre, which was one of the exactions of Chilperic and Fredegonda, related only to the Romans. And indeed it was not the Franks that tore the rolls of those taxes, but the clergy who in those days were all Romans. The burthen of this tax lay chiefly on the inhabitants of the towns; now these were almost all inhabited by Romans.

Gregory of Tours relates, that a certain judge was obliged after the death of Chilperic to take refuge in a church, for having under the reign of that prince ordered taxes to be levied on several Franks, who in the reign of Childebert were ingenui, or freeborn: “Multos de Francis, qui tempore Childeberti regis ingenui fuerant, publico tributo subegit.” Therefore the Franks who were not bondmen paid no taxes.

There is not a grammarian but would be ashamed to see how the Abbé du Bos§ has interpreted this passage. He observes, that in those days the freedmen were also called ingenui. Upon this supposition he renders the Latin word ingenui, by freed from taxes; a phrase, which we indeed may use, as freed from cares, freed from punishments; but in the Latin tongue, such expressions as ingenui a tributis, libertini a tributis, manumissi tributorum, would be quite monstrous.

Parthenius, says Gregory of Tours had like to have been put to death by the Franks for subjecting them to taxes. The Abbé du Bos finding himself hard pressed by this passage* very coolly supposes the thing in question: it was, he says, an extraordinary duty.

We find in the law of the Visigoths , that when a Barbarian had seized upon the estate of a Roman, the judge obliged him to sell it, to the end that this estate might continue to be tributary; consequently the Barbarians paid no taxes .

The Abbé du Bos§ who, to support his system, would fain have the Visigoths subject to taxes , quits the literal and spiritual sense of the law, and pretends upon no other indeed than an imaginary foundation, that between the establishment of the Goths and this law there had been an augmentation of taxes which related only to the Romans. But none but father Harduin are allowed thus to exercise an arbitrary power over facts.

This learned author** has rumaged Justinian’s code†† , in search of laws, to prove that among the Romans the military benefices were subject to taxes. From whence he would infer that the same held good with regard to fiefs or benefices among the Franks. But the opinion that our fiefs derive their origin from that institution of the Romans, is at present exploded; it obtained only at a time when the Roman history, but not ours, was well understood, and our ancient records lay buried in obscurity and dust.

But the Abbé is in the wrong to quote Cassiodorus, and to make use of what was transacting in Italy, and in the part of Gaul subject to Theodoric, in order to acquaint us with the practice established among the Franks; these are things which must not be confounded. I propose shewing, some time or other, in a particular work, that the plan of the monarchy of the Ostrogoths was intirely indifferent from that of any other government founded in those days by the other Barbarian nations; and so far are we entitled to affirm that a practice obtained among the Franks, because it was established among the Ostrogoths, that on the contrary we have just reason to think that a custom of the Ostrogoths was not in force among the Franks.

The hardest task for persons of extensive erudition, is to deduce their arguments from passages not foreign to the subject, and to find, if we may be allowed to express ourselves in astronomical terms, the true place of the sun.

The same author makes a wrong use of the capitularies, as well as of the historians and laws of the barbarous nations. When he wants the Franks to pay taxes, he applies to freemen what can be understood only of* bondmen; when he speaks of their military service, he applies to bondmen what can never relate but to freemen.

[]See Gregory of Tours, book ii.

[* ]Gregory of Tours, book v.

[]Quæ conditio universis urbibus per Galliam constitutis summopere est adhibita. Life of S. Aridius.

[]Book vii.

[§ ]Establishment of the French Monarchy, tom. iii. chap. 14. page 515.

[]Book iii. c. 136.

[* ]Tom. iii. p. 514.

[]Judices atque præpositi tertias Romanorum, ab illis qui occupatas tenent, auferant, & Romanis suâ exactione sine aliquâ dilatione restituant, at nihil fisco debeat deperire. Lib. x. tit. 1. cap. 14.

[]The Vandal’s paid none in Africa. Procopius, war of the Vandals, lib. 1. and 2. Historia Miscella, lib 16. p. 106. Observe that the conquerors of Africa were a mixture of Vandals, Alans, and Franks. Historia Miscella, lib. 14. p. 94.

[§ ]Establishment of the Franks in Gaul, tom. iii. chap 14. page 510.

[]He lays a stress upon another law of the Visigoths, book x. tit. 1. art xi. which proves nothing at all; it says only, that he who has received of a lord a piece of land on condition of a rent or service, ought to pay it.

[** ]Book iii. p. 511.

[†† ]Lege iii. tit. 74. lib. 11.

[* ]Establishment of the French monarchy, tom. iii. chap. 14. page 513. where he quotes the 28th article of the edict of Pistes. See farther on.

[]Ibid. tom. iii. chap. 4. page 293.