Question 1 · essay
15 marksRead Source A and Source B.
Source A
From a speech delivered by Charles Alexandre de Calonne, Controller-General of Finances, to the opening session of the Assembly of Notables, February 1787.
"The State cannot continue to endure the burden of an immense annual deficit that threatens the public credit and the very stability of the monarchy. The present system of fiscal privileges has cast an inequitable and crushing load upon the most vulnerable subjects, while substantial revenues escape the royal Treasury through unjust exemptions. We propose a universal land tax, levied across the kingdom in proportion to property, without distinction of clergy, nobility, or Third Estate. This measure is not designed to undermine the legitimate honour and social dignity of the privileged orders, but rather to establish a durable financial equilibrium and secure the prosperity of the realm. Without these essential reforms, and without the patriotic support of this distinguished assembly, the Crown will face imminent insolvency."
Source B
From a formal remonstrance issued by noble and clerical delegates attending the Assembly of Notables, April 1787.
"The Controller-General seeks to lay the blame for the kingdom's financial distress upon the ancient customs and lawful exemptions of the realm. However, the current disorder is not the result of legitimate privileges, but of years of unchecked ministerial extravagance, wasteful expenditure, and uncontrolled borrowing without public oversight. We cannot sanction a new, permanent territorial tax that overturns the fundamental laws of France and places arbitrary fiscal power in the hands of royal intendants. What the nation urgently requires is not the abolition of historic rights, but an exact, transparent account of the State's finances and strict economy in government. While we stand ready to make patriotic contributions, we cannot surrender the rights of our estates without the consent of a truly representative body."
Compare and contrast these sources as evidence about the proposals for financial reform in France in 1787.
Source A
From a speech delivered by Charles Alexandre de Calonne, Controller-General of Finances, to the opening session of the Assembly of Notables, February 1787.
"The State cannot continue to endure the burden of an immense annual deficit that threatens the public credit and the very stability of the monarchy. The present system of fiscal privileges has cast an inequitable and crushing load upon the most vulnerable subjects, while substantial revenues escape the royal Treasury through unjust exemptions. We propose a universal land tax, levied across the kingdom in proportion to property, without distinction of clergy, nobility, or Third Estate. This measure is not designed to undermine the legitimate honour and social dignity of the privileged orders, but rather to establish a durable financial equilibrium and secure the prosperity of the realm. Without these essential reforms, and without the patriotic support of this distinguished assembly, the Crown will face imminent insolvency."
Source B
From a formal remonstrance issued by noble and clerical delegates attending the Assembly of Notables, April 1787.
"The Controller-General seeks to lay the blame for the kingdom's financial distress upon the ancient customs and lawful exemptions of the realm. However, the current disorder is not the result of legitimate privileges, but of years of unchecked ministerial extravagance, wasteful expenditure, and uncontrolled borrowing without public oversight. We cannot sanction a new, permanent territorial tax that overturns the fundamental laws of France and places arbitrary fiscal power in the hands of royal intendants. What the nation urgently requires is not the abolition of historic rights, but an exact, transparent account of the State's finances and strict economy in government. While we stand ready to make patriotic contributions, we cannot surrender the rights of our estates without the consent of a truly representative body."
Compare and contrast these sources as evidence about the proposals for financial reform in France in 1787.
Show answer & marking schemeHide answer & marking scheme
Worked solution
### Model Answer
Similarities between Source A and Source B
Both Source A and Source B recognise that the French monarchy was experiencing a severe financial emergency in 1787. Calonne in Source A describes an 'immense annual deficit' threatening public credit and the stability of the monarchy, while the Notables in Source B acknowledge 'the kingdom’s financial distress' and 'disorder'. Furthermore, both sources agree that the crisis required some form of financial contribution or 'patriotic' sacrifice from the privileged orders; Source A calls for their 'patriotic support' through a universal land tax, while Source B states that the delegates are 'ready to make patriotic contributions' to assist the State.
Differences between Source A and Source B
However, the two sources diverge sharply on the causes of the crisis and the nature of the required solutions:
- Causes of the Deficit: Source A attributes the financial collapse to structural flaws in the tax system, specifically 'unjust exemptions' and 'fiscal privileges' that allowed vast revenues to escape the Treasury. In contrast, Source B rejects this, blaming the crisis on 'unchecked ministerial extravagance, wasteful expenditure, and uncontrolled borrowing' by the royal government.
- Proposed Solutions: Calonne in Source A advocates a radical structural reform—a universal proportional land tax levied without distinction of social rank or estate. Source B adamantly rejects this 'permanent territorial tax', arguing instead for financial transparency ('an exact, transparent account of the State's finances'), administrative retrenchment, and strict governmental economy.
- Impact on Privileges and Authority: In Source A, Calonne assures the assembly that the tax is not meant to undermine the 'honour and social dignity' of the privileged orders. Conversely, Source B views the proposal as a direct assault on the 'ancient customs and lawful exemptions' and warns that it grants 'arbitrary fiscal power' to royal intendants while violating the fundamental laws of the kingdom.
Evaluation and Contextual Explanation
The differences between the sources are best explained by the contrasting political roles, motives, and pressures facing the authors in early 1787:
- Source A reflects the desperate position of Calonne and King Louis XVI. Having inherited massive debts compounded by French involvement in the American Revolutionary War (1778–1783), and unable to secure further loans from international bankers, Calonne needed the Assembly of Notables to endorse his sweeping reforms to give them credibility and bypass the recalcitrant parlements. His tone is urgent and persuasive, seeking to frame the universal tax as an act of patriotic duty rather than an attack on noble status.
- Source B reflects the self-interest, traditional constitutionalism, and deep distrust of the Crown felt by the Notables (princes, prelates, and magistrates). The Notables distrusted Calonne personally and resented being treated as a rubber-stamp body for ministerial edicts without being allowed to audit the royal accounts. By invoking 'fundamental laws' and hinting at the necessity of a 'truly representative body' (anticipating calls for the Estates-General), the Notables sought to defend their institutional privileges against royal absolutism while deflecting blame for the deficit onto ministerial mismanagement.
In conclusion, while both sources testify to the critical state of French finances in 1787, they reflect an irreconcilable political impasse between royal ministers attempting to dismantle fiscal inequality to preserve the state and the privileged elite resisting reform to protect their traditional prerogatives.
Similarities between Source A and Source B
Both Source A and Source B recognise that the French monarchy was experiencing a severe financial emergency in 1787. Calonne in Source A describes an 'immense annual deficit' threatening public credit and the stability of the monarchy, while the Notables in Source B acknowledge 'the kingdom’s financial distress' and 'disorder'. Furthermore, both sources agree that the crisis required some form of financial contribution or 'patriotic' sacrifice from the privileged orders; Source A calls for their 'patriotic support' through a universal land tax, while Source B states that the delegates are 'ready to make patriotic contributions' to assist the State.
Differences between Source A and Source B
However, the two sources diverge sharply on the causes of the crisis and the nature of the required solutions:
- Causes of the Deficit: Source A attributes the financial collapse to structural flaws in the tax system, specifically 'unjust exemptions' and 'fiscal privileges' that allowed vast revenues to escape the Treasury. In contrast, Source B rejects this, blaming the crisis on 'unchecked ministerial extravagance, wasteful expenditure, and uncontrolled borrowing' by the royal government.
- Proposed Solutions: Calonne in Source A advocates a radical structural reform—a universal proportional land tax levied without distinction of social rank or estate. Source B adamantly rejects this 'permanent territorial tax', arguing instead for financial transparency ('an exact, transparent account of the State's finances'), administrative retrenchment, and strict governmental economy.
- Impact on Privileges and Authority: In Source A, Calonne assures the assembly that the tax is not meant to undermine the 'honour and social dignity' of the privileged orders. Conversely, Source B views the proposal as a direct assault on the 'ancient customs and lawful exemptions' and warns that it grants 'arbitrary fiscal power' to royal intendants while violating the fundamental laws of the kingdom.
Evaluation and Contextual Explanation
The differences between the sources are best explained by the contrasting political roles, motives, and pressures facing the authors in early 1787:
- Source A reflects the desperate position of Calonne and King Louis XVI. Having inherited massive debts compounded by French involvement in the American Revolutionary War (1778–1783), and unable to secure further loans from international bankers, Calonne needed the Assembly of Notables to endorse his sweeping reforms to give them credibility and bypass the recalcitrant parlements. His tone is urgent and persuasive, seeking to frame the universal tax as an act of patriotic duty rather than an attack on noble status.
- Source B reflects the self-interest, traditional constitutionalism, and deep distrust of the Crown felt by the Notables (princes, prelates, and magistrates). The Notables distrusted Calonne personally and resented being treated as a rubber-stamp body for ministerial edicts without being allowed to audit the royal accounts. By invoking 'fundamental laws' and hinting at the necessity of a 'truly representative body' (anticipating calls for the Estates-General), the Notables sought to defend their institutional privileges against royal absolutism while deflecting blame for the deficit onto ministerial mismanagement.
In conclusion, while both sources testify to the critical state of French finances in 1787, they reflect an irreconcilable political impasse between royal ministers attempting to dismantle fiscal inequality to preserve the state and the privileged elite resisting reform to protect their traditional prerogatives.
Marking scheme
Mark Scheme / Indicative Content
Level 4 (12–15 marks):
- Formulates a developed comparison identifying both similarities and differences between the two sources.
- Evaluates both sources in their historical context, considering provenance, audience, purpose, and the political/financial circumstances of early 1787.
- Explains why the sources differ/agree and reaches a clear, substantiated comparative judgement.
Level 3 (8–11 marks):
- Compares both sources, identifying both similarities and differences with direct textual support.
- Provides some contextual knowledge or basic evaluation of provenance/reliability, though this may not fully explain the reasons for the differences.
Level 2 (4–7 marks):
- Identifies similarities OR differences only, supported by source content.
- OR provides basic comparison without effective contextual grounding or evaluation.
Level 1 (1–3 marks):
- Offers a general summary or paraphrase of the sources with little or no direct comparison.
- Writes about the topic rather than addressing the specific comparison.
Level 0 (0 marks):
- No creditable response.
---
Indicative Content:
- Similarities: Both recognise the severe financial crisis/deficit facing France; both acknowledge that privileged orders have a patriotic obligation to help resolve the problem; both address the concept of the land/territorial tax.
- Differences: Source A blames structural tax exemptions and privileges, whereas Source B blames ministerial extravagance, debt, and lack of accounting; Source A proposes a universal tax applying across all estates, whereas Source B rejects this as unconstitutional; Source A presents the reform as fair and necessary, whereas Source B sees it as an arbitrary power grab by royal officials.
- Evaluation/Context: Context of the 1787 Assembly of Notables called by Calonne; royal debt exacerbated by the American War; Notables' refusal to rubber-stamp Calonne's package; distrust of Calonne leading to his dismissal in April 1787; debate over absolute monarchy versus fundamental privileges.
Accept any other valid responses.
Level 4 (12–15 marks):
- Formulates a developed comparison identifying both similarities and differences between the two sources.
- Evaluates both sources in their historical context, considering provenance, audience, purpose, and the political/financial circumstances of early 1787.
- Explains why the sources differ/agree and reaches a clear, substantiated comparative judgement.
Level 3 (8–11 marks):
- Compares both sources, identifying both similarities and differences with direct textual support.
- Provides some contextual knowledge or basic evaluation of provenance/reliability, though this may not fully explain the reasons for the differences.
Level 2 (4–7 marks):
- Identifies similarities OR differences only, supported by source content.
- OR provides basic comparison without effective contextual grounding or evaluation.
Level 1 (1–3 marks):
- Offers a general summary or paraphrase of the sources with little or no direct comparison.
- Writes about the topic rather than addressing the specific comparison.
Level 0 (0 marks):
- No creditable response.
---
Indicative Content:
- Similarities: Both recognise the severe financial crisis/deficit facing France; both acknowledge that privileged orders have a patriotic obligation to help resolve the problem; both address the concept of the land/territorial tax.
- Differences: Source A blames structural tax exemptions and privileges, whereas Source B blames ministerial extravagance, debt, and lack of accounting; Source A proposes a universal tax applying across all estates, whereas Source B rejects this as unconstitutional; Source A presents the reform as fair and necessary, whereas Source B sees it as an arbitrary power grab by royal officials.
- Evaluation/Context: Context of the 1787 Assembly of Notables called by Calonne; royal debt exacerbated by the American War; Notables' refusal to rubber-stamp Calonne's package; distrust of Calonne leading to his dismissal in April 1787; debate over absolute monarchy versus fundamental privileges.
Accept any other valid responses.