SAINT-PIERRE (Charles-Irénée Castel de).... - Lot 112 - Rossini

Lot 112
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SAINT-PIERRE (Charles-Irénée Castel de).... - Lot 112 - Rossini
SAINT-PIERRE (Charles-Irénée Castel de). Project of priced size. To put an end to the evils caused in France by the ruinous disproportions in the Arbitrary Size Distributions. Paris, Emery, Saugrain, Pierre Martin, 1723. 2 parts in one volume in-4, granite calf, triple cold fillet, gilt coat of arms in the center, spine decorated, red title coin, red edges (Binding at the time). INED, n°992. Rare first edition, dedicated to the Regent. Important tax reform text in which the abbot of Saint-Pierre (1658-1743) advocates the need to establish a size proportionate to each person's income in order to avoid begging and to favour the enrichment of the State and individuals. The book was published six years after the Mémoire sur l'établissement de la taille proportionnelle (1717), his first text on fiscal and monetary matters. In his 1723 work, the abbot went further. ...] He wanted to establish different rates according to the type of income and the taxpayer's family situation: origin of the family quotient. Income tax returns then became mandatory. Without them, it is inconceivable to set rates. Given the importance of the declarations, draft measures to combat the risks of concealment and especially underestimation are developed. ...] The measure is clever: it does no harm to the owner, on the contrary, and penalizes the fraudulent farmer (cf. Mireille Touzery, L'Invention de l'impôt sur le revenu. La taille tarifée (1715-1789), 1994 (2013), pp. 61-70). Precious copy, very well bound, with the arms of the Duke of Richelieu: Louis-François-Armand du Plessis de Wignerot (1696-1788), Marshal of France, academician and descendant of the famous cardinal. It does not contain the 117-page supplement published a few months after the work. Moulding in the bottom of several notebooks. Moisture stains on the plates, minute lack of a bit.
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