{"product_id":"26203-bellet-memorial-alphabetique-des-choses","title":"BELLET-VERRIER (Hubert) – ALPHABETICAL MEMORIAL OF THINGS CONCERNING JUSTICE, POLICE, AND FINANCES IN FRANCE ON THE MATTER OF THE TAILLES (TAX). Containing the privileges of the Ecclesiastics, Nobles (…) with instructions for all officers who are involved","description":"\u003cp\u003e \u003cstrong\u003eBELLET-VERRIER (Hubert), Paris, 1742, 2 vols. in 1 vol. in-4, mottled calf, spine with 5 raised bands decorated, gilt title on brown paper, red edges, roll on the edges, headbands, vignettes, tailpieces, (boards slightly rubbed, corners bumped with small losses, edges rubbed, old annotations in ink on the title page, light dampstain at the beginning of the vol., some foxing, library mark), (4) CLII 337 - 315 (5) p.\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eUnder the title “Memorial,” we present here an alphabetical dictionary of 18th-century direct taxation, which served as the standard reference text, particularly for the magistrates of the Court of Aids who dealt with this type of litigation. Constantly reprinted throughout the century, we present here one of the latest editions. Its main value lies in the fact that it contains, in a classified and reasoned manner, important information on the legal framework of direct taxation, whether concerning matters relating to taxable persons (see, for example, Part 2, p. 353, on the fact that, in principle, minors are not taxable), those relating to the establishment of the tax, or those concerning the organization of the tax administration (see Part 2, p. 100 et seq., on how the receivers general of finances were remunerated and on the status applicable to the tax collectors). Thus, through the reported decrees and official texts, certain principles of modern public finance law emerge (the system of accounting, the methods of handling public funds, etc.). Naturally, this description of old tax systems also holds its share of curiosities. We learn, for example, who should bear the financial burden of restoring order after rebellions by inhabitants against the tax collectors, the system of privileges of the \"archers of the Toile,\" or even what a \"King of the Arquebus\" was. (Dupin, ref. 1784).\u003c\/p\u003e","brand":"Mémoire du Droit","offers":[{"title":"Default Title","offer_id":51963113144667,"sku":"26203","price":500.0,"currency_code":"EUR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0941\/0163\/5419\/files\/26203-1.jpg?v=1766928805","url":"https:\/\/www.memoiredudroit.fr\/en\/products\/26203-bellet-memorial-alphabetique-des-choses","provider":"La Mémoire du Droit","version":"1.0","type":"link"}