“Allégorie d'un Volontaire ou d'un Claisse Patriotiqueâ€

On October 6, 1789, the French Assemblée Nationale adopted legislation for a “voluntary†or “patriotic†tax as an attempt to replenish the nearly bankrupt treasury. Fiscal corruption, a mounting public debt, and unpaid taxes in the last years of the monarchy had culminated in a financial crisis of major proportions. The first order of business, therefore, for the newly formed Assemblée, was to reform the existing tax system and to bring in new revenue, which they hoped to accomplish in part with the impôt volontaire.According to the terms of the law, every citizen was expected to give a one-time “contribution†amounting to ¼ of his income, payable over 3 years, with deductions being allowed for rent, interest on debts, and other obligations. In addition, any silver plate or jewelry of gold or silver in a person's possession were taxed at 2 ½ percent of their worth. Exceptions were made for those whose income was less than 400 francs a year, and residents of hospitals and charitable institutions. All citizens were free, of course, to donate more than the amount required, especially in the form of valuables. Another feature of this legislation was that no attempt at investigation was to be made; the government hoped that by showing its faith in the patriotism of its citizens, no coercion would be necessary. The only official record required from each citizen was a signed form, stating the amount of tax paid, and a sworn statement that it was true. Upon receipt of these forms, municipal officials were to publish lists of names and amounts collected.