Note 44 — BOOK V. OF TAXES, AND OF THE PROPER APPLICATION OF THEIR AMOUNT.
Reading edition
The gabelle, or salt-tax in France, is not levied in every province; because of certain privileges of exemption, which some have all along enjoyed.
This opens a door to the greatest abuse, by smuggling salt from places where it is free, into places where the tax is imposed, at many 100 per cent. above the value; and obliges the King to use great severity upon those who are loaded with this duty.
The consumption of every family is fixed to a certain quantity; and if it be found that they have not bought, from the King’s granaries, to the full extent of what is reckoned necessary for them, it is supposed that the deficiency has been made up from contraband salt, and the deficiency is exacted.