How did the paulette increase royal income under Henry IV?

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The paulette, introduced in 1604 under the sponsorship of Maximilien de Béthune, duke de Sully, was a royal edict designed to generate predictable revenue for the French crown.123

Under this system, government officiers (officeholders) were required to pay an annual tax—known as the droit annuel—amounting to one-sixtieth of the original purchase price of their office. In exchange for this payment, the crown granted these officials the right to make their positions hereditary, allowing them to bequeath or sell their offices at will rather than having them revert to the king upon the holder's death.1234

While the paulette successfully provided the state with a steady stream of income, it also had significant political consequences by diminishing the king's power of appointment and fostering the creation of a permanent, hereditary class of judicial magistrates known as the noblesse de robe.134