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old tax regime

The ancien régime (; French: [ɑ̃sjɛ̃ ʁeʒim] ; lit. 'old rule') was the political and social system of the Kingdom of France that the French Revolution overturned through its abolition in 1790 of the feudal system of the French nobility and in 1792 through its execution of the king and declaration of a republic. "Ancien régime" is now a common metaphor for "a system or mode no longer prevailing".
The administrative and social structures of the ancien régime in France evolved across years of state-building, legislative acts (like the Ordinance of Villers-Cotterêts), and internal conflicts. The attempts of the Valois Dynasty to reform and re-establish control over the scattered political centres of the country were hindered by the Wars of Religion from 1562 to 1598. During the Bourbon Dynasty, much of the reigns of Henry IV (r. 1589–1610) and Louis XIII (r. 1610–1643) and the early years of Louis XIV (r. 1643–1715) focused on administrative centralization. Despite the notion of "absolute monarchy" (typified by the king's right to issue orders through lettres de cachet) and efforts to create a centralized state, ancien régime France remained a country of systemic irregularities: administrative, legal, judicial, and ecclesiastic divisions and prerogatives frequently overlapped, the French nobility struggled to maintain their influence in local judiciary and state branches while the Fronde and other major internal conflicts violently contested additional centralization.
The drive for centralization related directly to questions of royal finances and the ability to wage war. The internal conflicts and dynastic crises of the 16th and the 17th centuries between Catholics and Protestants, the Habsburgs' internal family conflict, and the territorial expansion of France in the 17th century all demanded great sums, which needed to be raised by taxes, such as the land tax (taille) and the tax on salt (gabelle), and by contributions of men and service from the nobility.
One key to the centralization was the replacing of personal patronage systems, which had been organised around the king and other nobles, by institutional systems that were constructed around the state. The appointments of intendants, representatives of royal power in the provinces, greatly undermined the local control by regional nobles. The same was true of the greater reliance that was shown by the royal court on the noblesse de robe as judges and royal counselors. The creation of regional parlements had the same initial goal of facilitating the introduction of royal power into the newly assimilated territories, but as the parlements gained in self-assurance, they started to become sources of disunity.

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