The form of the tithe in France under the ancien reǵime

The tithe as a biblical institution dates back almost 2,000 years and was well established by canon law. It should have been levied on the totality of agricultural products, on livestock, on the proceeds from fishing, hunting and from windmills, as well as on the profits of trade and industry. But in fact it quickly became a traditional means by which the Church could collect each year a percentage of the fruits of the earth, in other words, of crops and livestock. Very roughly, and allowing for the inevitable regional variations, one can distinguish between

1. (1) the major tithes, which were levied on the basic components of agricultural production, wheat, barley, oats, rye and wine;

2. (2) the lesser tithes or ‘green tithes’ on vegetables and fruit from gardens and orchards;

3. (3) the tithes on livestock, commonly known as ‘blood tithes’.

Because the tithe was based on custom rather than on rigid laws it was a living institution liable to change. In addition to the long-established tithes (the dîmes solites) others could be introduced, especially on new crops (maize, potatoes etc.). These were the so-called ‘exceptional tithes’ (dîmes insolites) which were often a source of conflict between the tithe collector and the producers. It was in the interests of the latter to prevent these new tithes from being paid continuously for forty years, since this would make them ‘long-established’ (solites) and the amount levied was then increased.