Louis le Gros endeavoured to make a re-arrangement of the taxes, and to establish them on a definite basis.  By his orders a new register of the lands throughout the kingdom was commenced, but various calamities caused this useful measure to be suspended.  In 1149, Louis le Jeune, in consequence of a disaster which had befallen the Crusaders, did what none of his predecessors had dared to attempt:  he exacted from all his subjects a sol per pound on their income.  This tax, which amounted to a twentieth part of income, was paid even by the Church, which, for example’s sake, did not take advantage of its immunities.  Forty years later, at a council, or great parliament, called by Philip Augustus, a new crusade was decided upon; and, under the name of Saladin’s tithe, an annual tax was imposed on all property, whether landed or personal, of all who did not take up the cross to go to the Holy Land.  The nobility, however, so violently resisted this, that the King was obliged to substitute for it a general tax, which, although it was still more productive, was less offensive in its mode of collection.

On returning to France in 1191, Philip Augustus rated and taxed every one—­nobility, bourgeois, and clergy—­in order to prosecute the great wars in which he was engaged, and to provide for the first paid troops ever known in France.  He began by confirming the enormous confiscations of the properties of the Jews, who had been banished from the kingdom, and afterwards sold a temporary permission to some of the richest of them to return.

The Jews at that time were the only possessors of available funds, as they were the only people who trafficked, and who lent money on interest.  On this account the Government were glad to recall them, so as to have at hand a valuable resource which it could always make use of.  As the King could not on his own authority levy taxes upon the vassals of feudal lords, on emergencies he convoked the barons, who discussed financial matters with the King, and, when the sum required was settled, an order of assessment was issued, and the barons undertook the collection of the taxes.  The assessment was always fixed higher than was required for the King’s wants, and the barons, having paid the King what was due to him, retained the surplus, which they divided amongst themselves.

The creation of a public revenue, raised by the contributions of all classes of society, with a definite sum to be kept in reserve, thus dates from the reign of Philip Augustus.  The annual income of the State at that time amounted to 36,000 marks, or 72,000 pounds’ weight of silver—­about sixteen or seventeen million francs of present currency.  The treasury, which was kept in the great tower of the temple (Fig. 262), was under the custody of seven bourgeois of Paris, and a king’s clerk kept a register of receipts and disbursements.  This treasury must have been well filled at the death of Philip Augustus, for that monarch’s legacies were very considerable.  One of his last wishes deserves to be mentioned:  and this was a formal order, which he gave to Louis VIII., to employ a certain sum, left him for that purpose, solely and entirely for the defence of the kingdom.