Tips on Tax
[GAUDIN, Martin-Michel-Charles.]
Instruction du ministre des finances, sur la refonte générale des matrices de rôles de la contribution foncière. Du 2 Pluviôse an 9. Nîmes, ‘de l’imprimerie de la veuve Belle’, an. IX [1801].
4to, pp. 39, [1, blank]; on pale blue paper; a very good, crisp copy; disbound.
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Instruction du ministre des finances, sur la refonte générale des matrices de rôles de la contribution foncière. Du 2 Pluviôse an 9.
Unrecorded edition of a set of instructions relating to the Napoleonic reform of land and property tax assessment, issued by the French Minister of Finance Martin-Michel-Charles Gaudin (1756–1841), and printed in Nîmes by Louise-Honorade Belle.
Gaudin begins his text with procedural instructions for tax assessors and follows this with specific provisions governing, for example, gardens, vineyards, marshland, woodland and forests, ponds, houses, mills, canals, factories, and hospices.
A native of Arles, Louise-Honorade Belle (née Frachier, 1736–1821) took over the Nîmes printing house of her husband Coste Belle following his execution on a charge of conspiracy in April 1794, succeeding him as official printer to the department and prefecture of Gard.
No copies traced. OCLC and CCfr record only a Paris edition of the same year (rare).