Welcome to Peter Harrington Books

Theorie de l'impot.
Theorie de l'impot.
Theorie de l'impot.
[MIRABEAU, Victor Riquetti, Marquis de.]

Theorie de l'impot.

Availability: In stock

Published: [No place no printer,] 1760

Stock Code: 83935

OR On display in 43 Dover Street


First edition of a spirited and able attack upon the financial administration of France, and especially upon the "fermiers généraux", whom Mirabeau regarded as parasites preying upon the vitals of the nation. The work highlights the problems and injustices of the French system of taxation, and added fuel to the fire of the coming revolution. The king disapproved of the work; Mirabeau was imprisoned on 16 December 1760, but through the efforts of Madame de Pompadour and others, was released on Christmas Eve, under orders to leave Paris for his estate at Bignon.
The work proposes a reorganization of financial administrative machinery, the abolition of the "Fermes", a reduction in the taxation upon salt, with the object of increasing the total yield, and a special tax upon tobacco farms. The domaine, the post, and the mint were to be further sources of revenue. The author ranks as one of the earliest important writers on taxation. Higgs notes that the book is "of real importance in the history of financial theory" (The Physiocrats, p. 57).

Confused? Read our glossary


Quarto (257 x 192 mm). Contemporary sprinkled calf, spine ruled and decorated gilt in compartments, red morocco label, sprinkled edges.


Additional engraved frontispiece portrait of the author.


Spine ends and corners skilfully repaired. Manuscript note to title-page "par Mr Mirabeau père" with a short verse "helas dans le Siècle ou nous sommes / pour avoir dit la vérité / Mirabeau, cet ami des hommes |vient de perdre la liberté" in a neat calligraphic hand. Occasional light foxing. A very good copy.


With the exception of framed items*, Peter Harrington offers free delivery on all UK orders of rare books, maps and prints placed through this website. Delivery to USA and the rest of the world is similarly free for orders over £200. View Full Details


Contact us with details of the book you are interested in or selling and we will contact you

Sell Old Books Help me find a book

Peter Harrington Limited. Registered office: WSM Services Limited, Connect House, 133-137 Alexandra Road, Wimbledon, LONDON SW19 7JY.
Registered in England and Wales No:3609982 Copyright © 2018, Peter Harrington. All rights reserved.

credit cards logo