BARINQUE (Béarn). - Lot 44

Lot 44
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80 - 150 EUR
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BARINQUE (Béarn). - Lot 44
BARINQUE (Béarn). Handwritten memorandum concerning the distribution of public expenses and municipal administration. An important manuscript on paper, 4 folio pages, dated January 4, 1790, concerning the community of Barinque (Béarn). Very dense and regular handwriting. Signature at the end of the document. In good overall condition despite a few minor imperfections in the margins. A lengthy administrative and fiscal memorandum devoted to the distribution of municipal taxes, the burdens borne by residents, and the difficulties of administering communal property. The text examines taxpayers’ obligations, local customs, rights attached to land, and the methods of tax collection. The author presents a detailed argument concerning public burdens, cultivated lands, the relationships between landowners and farmers, and the economic consequences of tax distribution systems. Several passages discuss the administration of the community, land revenues, and the difficulties encountered in enforcing regulations. The document was written at a pivotal moment, a few months after the convening of the Estates-General and at the outset of the French Revolution, when the fiscal structures of the Ancien Régime were being profoundly challenged.
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