Le fermier général Helvétius en Lorraine : un projet de réforme (1744-1745)

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1986

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Persée

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MESR

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Copyright PERSEE 2003-2023. Works reproduced on the PERSEE website are protected by the general rules of the Code of Intellectual Property. For strictly private, scientific or teaching purposes excluding all commercial use, reproduction and communication to the public of this document is permitted on condition that its origin and copyright are clearly mentionned.



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Marie-Thérèse Inguenaud, « Le fermier général Helvétius en Lorraine : un projet de réforme (1744-1745) », Dix-Huitième Siècle, ID : 10.3406/dhs.1986.1596


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Marie-Thérèse Inguenaud : An unpublished plan by Helvétius for fiscal reform in Lorraine (1744-1745). Helvétius's activity as a tax-farmer (1738-51) is still little-known ; the discovery, in the Nancy Archives, of this unpublished plan for reform, written by Helvétius in 1744-5 during a tour in Lorraine, throws light on this aspect of his life. This Mémoire tendant à la suppression des péages de Lorraine... proposes the reorganisation here of the Customs and Excise system by the introduction of a single entry and exit tax. The similarity of his arguments to those in De l'Esprit shows the connection between his activities in the Royal service and his philosophy. The common principles behind Helvétius's thought are pragmatism, psychological realism, the primacy of national over individual interest, and egalitarianism.

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