‎[PESSELIER, Charles-Étienne].‎
‎Doutes proposés à l'auteur de la Théorie de l'impôt.‎

‎Théorie de l'impôt. (Paris), 1760. - (Bound with:) (PESSELIER, C.E.) Doutes proposés à l'auteur de la Théorie de l'impôt.‎

‎(Paris), 1761. Two works bound in one volume. viii, 336 pp.; viii, 148 pp. 4to. Contemporary polished calf, spine gilt with raised bands, red label with gilt lettering, gilt triple fillet on sides, all edges gilt, a bit rubbed, small damage to head of spine. First work: Kress 5883; Goldsmiths 9602; INED 3209; Higgs 2297; McCulloch 346, Carpenter, Economic Bestsellers, XXI, (2); Einaudi 3946. First edition, the very rare 4to edition. 'Ce fut la première oeuvre vraiment personelle de Mirabeau depuis sa conversion (to Physiocratic doctrines). Le succès en fut très vif. Mirabeau développe les principes de la nouvelle école, avec un franc-parler qui lui attira de nombreux suffrages ..... et le fit emprissoner. Il s'élève nottamment contre les fermiers-généraux, fait une critique sévère du régime fiscal alors en vigueur, et énonce trois conditions nécaissaires à une judicieuse imposition' (INED). The collaboration between Mirabeau and Quesnay seems evident as the Archives Nationales have the manuscript of the text to which lengthy notes by Quesnay have been added. It is one of the principal works of the Physiocratic school and established it in the public eye, which was also due to the ensuing emprisonment of Mirabeau following his very frank manner of expression used in the book. 'Always in strict collaboration with the master, Mirabeau wrote a treatise on one of the major economic problems of the time: the reform of the fiscal system. The Théorie de l'Impot appeared in 1760 and presented one of the Physiocrats' most famous proposals: the single tax on rent' (New Palgrave, iii, p. 870).This is a spirited and able attack on the financial administration of France and especially the Fermiers-généraux, whom Mirabeau regarded as parasites preying upon the vitals of the nation. The work proposes a reorganisation of financial administrative machinery, the abolition of the 'Fermes', a reduction in the taxation upon salt, with the object of increasing the total yield, and a special tax upon tobacco farms. The domaine, the post and the mint were to be further sources of revenue. The author ranks as one of the earliest important writers on taxation. Higgs notes that the book is 'of real importance in the history of financial theory' (Higgs, The Physiocrats, p. 57).Second work: Kress 5963; Goldsmiths 9695; Einaudi 4409; Higgs 3524; INED 3524; Weulersse, i, p. xxvii, all citing the 12mo edition only; Mattioli 2790 (the 4to edition).First edition, the very rare 4to edition.Pesselier was one of the most forceful critics of the physiocrats and here attacks Mirabeau and his Théorie de l'Impôt of the previous year. The work is notable, however, for its affirmation of the characteristically physiocratic doctrine that agriculture holds a priviliged place in the economic system. ‎

‎Doutes proposés à l'auteur de la Théorie de l'impôt. (Paris) 1761. - (Bound with:) RIVIERE. L'ami de la paix.‎

‎A Amsterdam, (Paris), 1761. 2 works bound in 1 volume. x, (2), 204 pp.; 254, (2) pp. 12mo. Contemporary marbled calf, gilt triple fillet on sides, spine gilt with raised bands, red label with gilt lettering, red edges, front joint starting to split. First work: Kress 5963; Goldsmiths 9695; Einaudi 4409; Higgs 3524; INED 3524; Weulersse, i, p. xxvii; Mattioli 2790. One of the 12mo issues of the first edition. The other issue has 6 lines on page x, whereas this issue has 4 lines on page x.Pesselier was one of the most forceful critics of the physiocrats and here attacks Mirabeau and his Théorie de l'Impôt of the previous year. The work is notable, however, for its affirmation of the characteristically physiocratic doctrine that agriculture holds a priviliged place in the economic system. Second work: Kress 5974; Higgs 2544; INED 3851; Mattioli 3048; not in Goldsmiths; not in Einaudi. First edition. Criticizes in 21 letters mainly Mirabeau's Théorie de l'impôt. 'Ouvrage très général sur les finances. Des ressources de l'État, des impôts, de leur perception et de leur emploi. Critique des ouvrages de Mirabeau (en particulier 'Les grandes dépenses ont toujours contribué à la gloire et aux richesses d'un grand état'). D'ailleurs, il est dangereux d'écrire ou de lire des ouvrages sur la finance et l'administration; tout est pour le mieux dans le meilleur des mondes, il faut supporter le joug sans discuter: 'Les impôts ont une cause juste, nécessaire, indispensable, dès qu'ils sont ordonnés' (INED). Pages 26, 27 & 29 with contemporary handwritten notes in the margins. ‎

‎Doutes proposés à l'Auteur de la Théorie de l'Impôt.‎

‎1761 In-12 de (2) ff., VI pp., (1) f. de table, 269 pp., broché non rogné, sous couverture d'attente de papier gris-bleu.‎

‎"Édition originale de cette adresse directe au marquis de Mirabeau. L'année précédente, ""L'Ami des hommes"" avait publié Théorie de l'impôt, ""première œuvre vraiment personnelle depuis sa conversion"" dans laquelle il s'en prenait aux fermiers généraux, ce qui lui valut, outre la célébrité, d'être enfermé à Vincennes, puis exilé. ""Pesselier réfute chacune de ses propositions ; notamment celle qui consiste à asseoir l'impôt sur la terre exclusivement, celle qui confie aux États le consentement de l'impôt, celle qui demande la suppression des fermes et recettes générales"" (Leblanc). ""Bien qu'adversaire des physiocrates, Pesselier donne la formule la plus décisive relative au privilège naturel des productions du sols : elles procurent un profit net et durable puisqu'elles sont à l'abri de l'imitation"" (I.N.E.D.). Exemplaire broché, tel que paru. I.N.E.D., 3524. - Kress, 5963. - Leblanc, 141."‎

‎Doutes proposés à l'auteur de la Théorie de l'impôt.‎

‎(Paris), 1761. viii, 148 pp. 4to. Modern half morocco, spine gilt in compartments, gilt lettering, marbled boards. Kress 5963; Goldsmiths 9695; Einaudi 4409; Higgs 3524; INED 3524; Weulersse, i, p. xxvii, all citing the 12mo edition only; Mattioli 2790 (the 4to edition). First edition, the very rare 4to edition, copy with wide margins. Pesselier was one of the most forceful critics of the physiocrats and here attacks Mirabeau and his Théorie de l'Impôt of the previous year. The work is notable, however, for its affirmation of the characteristically physiocratic doctrine that agriculture holds a priviliged place in the economic system. Higgs notes that the book is 'of real importance in the history of financial theory' (Higgs, The Physiocrats, p. 57.) - A few pages browned. ‎

‎Doutes proposés à l'auteur de la Théorie de l'impôt.‎

‎(Paris), 1761. x, (2), 204 pp. 12mo. Contemporary half calf, marbled boards (a bit scuffed), spine gilt in compartments, label with gilt lettering. Kress 5963; Goldsmiths 9695; Higgs 2534; Einaudi 4409; INED 3524; Weulersse, i, xxvii; Mattioli 2790. One of the 12mo issues of the first edition with 4 lines on page x. The other issue has 6 lines on page x. Pesselier was one of the most forceful critics of the physiocrats and here attacks Mirabeau and his Théorie de l'Impôt of the previous year. The work is notable, however, for its affirmation of the characteristically physiocratic doctrine that agriculture holds a priviliged place in the economic system. - Armorial bookplate on the front paste-down. ‎