pays d’élection

The pays d'élection were regions in pre-Revolutionary France where provincial assemblies ceded their right to approve taxation, leading to their disappearance. This occurred as part of a broader reorganization of the monarchy's financial administration, driven by the need to fund wars and maintain a royal army.1

In these areas, the king could raise money without needing the consent of these assemblies, unlike in the pays d'état where provincial Estates retained the right to vote on royal taxation. The taille, a significant direct tax, was a key element of this system. It was levied on non-privileged individuals and lands, with nobles and clergy often exempt, making it a source of resentment. The taille was collected through various methods depending on the region, and by the 18th century, its unequal distribution placed a heavier burden on those still liable. The taille was eventually abolished with the French Revolution in 1789.12