This section is from "The American Cyclopaedia", by George Ripley And Charles A. Dana. Also available from Amazon: The New American Cyclopędia. 16 volumes complete..
Farmers General, in France, financial and privileged associations which before the revolution of 1789 took upon lease various branches of the public revenue. This system originated in the 13th century, when Philip the Fair, in consideration of certain sums paid to him, several times permitted Lombard bankers and Jews to collect the taxes. The consequent exactions, cruelties, imprisonments, and even executions, often caused popular rebellions; yet in the reign of Louis XIII. the lessees had become a power in the state, and often transferred their leases to still more unscrupulous subordinates. In 1720, under the regency, the individual leases were united in a fermegenerale, which was let to a company, whose members were called fermiers generaux. Their number was originally 40, afterward increased to 60. In consideration of an annual payment of 55,-000,000 livres, they had the privilege of levying the taxes on articles of consumption; and on the renewal of this privilege in 1726, 80,000,-000 livres annually were paid. In 1774 the farmers paid 135,000,000 francs for this right, and in 1789, 180,000,000, and yet made immense fortunes. In 1759 the contracts of the farmers general were quashed by Silhouette, but the system soon revived, as it was favorable to the court and ministers.
The constituent assembly in 1790 suppressed the association. In 1794 all the farmers general then living were brought before the revolutionary tribunal, and condemned; 28, including Lavoisier the chemist, were executed May 8, 1794, and the remaining three some days afterward.
 
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