FARMERS-GENERAL (Fr. fermiers-generaux) was the name given before the revolution of 1789 to the members of a privileged association in France, who farmed or leased the public revenues of the nation. This peculiar system of tax-gathering dates from an ancient period. For each class of imposts there was a special administrative board, presided over by one of the farmers-general, or by one of his assistants. At first, the leasing of the public revenues was based on the competitive system, and determined by the estimates handed it; but latterly, every formality, every preliminary guarantee of this nature disappeared, and the leasing wholly depended on the favor or jobbery of the government officials. The minister of finance selected the farmers-general at his pleas ure, but his choice was always regulated by the present, or rather bribe (pot-de-vin) offered to him; and which, we may presume, was never inconsiderable, inasmuch as its value was fixed by the minister himself. Generally, shares in the concern were assigned by the king to his favorites, male and female. The number of farmers-general was ordi narily 40, but shortly before the revolution it had risen to 60. The lease was signed by a salaried deputy, who was responsible to the king alone. The king occupied the post tion of a creditor towards the farmers-general, and could coerce them into payment of the stipulated sum as a just debt; the farmers-general, on the other hand, occupied a similar position towards their subordinates. The entire sum which it was necessary to
place in the national treasury—or, in other words, the annual national revenues— amounted to 180 millions of livres. The rest was enormous profit, for we are certainly within the mark in estimating it at seven million of livres. The powers, rights, and duties of the farmers-general were defined by special decree; but however severe may have been the fiscal laws against fraud and contraband, it is notorious that, shortly before the revolution, abuses of the most flagrant description had demoralized the system and the men. The consequence was inevitable. During the revolution, most of these Odious tax-gatherers perished on the scaffold, the innocent among them being occasion ally confounded with the guilty —the real capitalist with the selfish and greedy adven turer. Even the virtues and the learning of the illustrious Lavoisier could not save him, Farmers of the revenue are an institution of ancient origin. The Roman publican.; (q.v.) were officers of this kind; and duties of various kinds were at one time farmed in Great Britain. See EXCISE