farming (in taxation)

The Columbia Encyclopedia, 6th ed.
Save to active project

farming (in taxation)

farming, in the history of taxation, collection of taxes through private contractors. Usually, the tax farmer paid a lump sum to the public treasury; the difference between that sum and the sum actually collected represented his profit or loss. Although tax farming is no longer practiced, it was common in the cities of ancient Greece and in republican Rome, where the collection of direct taxes was farmed out to publicans; in the Roman Empire only indirect taxes were farmed. In the past, tax farming was practiced in most countries of Europe and Asia. In England the system was tried briefly but played no important part. It was most fully applied in France after 1681, when Jean Baptiste Colbert founded the general farms as an agency of royal administration. The collection of certain indirect taxes was leased by the king to the company of farmers general, a chartered body of 40 financiers (at one time they numbered 60) that guaranteed a fixed sum of revenue in advance. Popular hatred soon developed against the huge profits and extortionist practices of the farmers general, whose organization was abolished (1791) in the French Revolution; some 30 former members of the farm—Antoine Lavoisier among them—were guillotined in the Reign of Terror.

See G. T. Matthews, The Royal General Farms in Eighteenth-Century France (1958).

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
Loading One moment ...
Project items
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

Cited article

farming (in taxation)
Settings

Settings

Typeface
Text size Smaller Larger
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

While we understand printed pages are helpful to our users, this limitation is necessary to help protect our publishers' copyrighted material and prevent its unlawful distribution. We are sorry for any inconvenience.
Full screen

matching results for page

Cited passage

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

Cited passage

Welcome to the new Questia Reader

The Questia Reader has been updated to provide you with an even better online reading experience.  It is now 100% Responsive, which means you can read our books and articles on any sized device you wish.  All of your favorite tools like notes, highlights, and citations are still here, but the way you select text has been updated to be easier to use, especially on touchscreen devices.  Here's how:

1. Click or tap the first word you want to select.
2. Click or tap the last word you want to select.

OK, got it!

Thanks for trying Questia!

Please continue trying out our research tools, but please note, full functionality is available only to our active members.

Your work will be lost once you leave this Web page.

For full access in an ad-free environment, sign up now for a FREE, 1-day trial.

Already a member? Log in now.

Are you sure you want to delete this highlight?