题目 1 · essay
15 分Read Source A and Source B.
Source A
From an address by Charles Alexandre de Calonne, Controller-General of Finances, to the Assembly of Notables, February 1787.
"The state finances are afflicted by an enormous annual deficit which cannot be resolved by palliative remedies or ordinary borrowing. The privileges enjoyed by the higher orders have exempted the wealthiest lands from bearing their fair share of national burdens, leaving the crown without adequate revenue and the peasantry crushed under disproportionate impositions. I propose a universal land tax that shall fall equally upon all landed proprietors without distinction of birth, clergy, or nobility. Furthermore, internal customs barriers must be abolished to liberate commerce. These measures will restore credit, ensure public prosperity, and establish fiscal equality without violating the fundamental dignity of the sovereign's most loyal subjects."
Source B
From a private letter written by Étienne Charles de Loménie de Brienne, Archbishop of Toulouse and member of the Assembly of Notables, March 1787.
"Monsieur de Calonne demands that we surrender the ancient exemptions of the Church and nobility in exchange for vague promises of general prosperity. He attempts to conceal the true scale of his own reckless ministerial expenditure by shifting the blame onto time-honoured corporate immunities. His proposed territorial tax is an arbitrary imposition that bypasses the constitutional authority of the Parlements and reduces all estates to an indistinct mass. The Notables cannot sanction such ruinous innovations without first examining the precise accounts of the royal treasury, which the Minister stubbornly refuses to submit to our scrutiny."
Question:
Compare and contrast these sources as evidence about Calonne's proposals to resolve the financial crisis in 1787.
Source A
From an address by Charles Alexandre de Calonne, Controller-General of Finances, to the Assembly of Notables, February 1787.
"The state finances are afflicted by an enormous annual deficit which cannot be resolved by palliative remedies or ordinary borrowing. The privileges enjoyed by the higher orders have exempted the wealthiest lands from bearing their fair share of national burdens, leaving the crown without adequate revenue and the peasantry crushed under disproportionate impositions. I propose a universal land tax that shall fall equally upon all landed proprietors without distinction of birth, clergy, or nobility. Furthermore, internal customs barriers must be abolished to liberate commerce. These measures will restore credit, ensure public prosperity, and establish fiscal equality without violating the fundamental dignity of the sovereign's most loyal subjects."
Source B
From a private letter written by Étienne Charles de Loménie de Brienne, Archbishop of Toulouse and member of the Assembly of Notables, March 1787.
"Monsieur de Calonne demands that we surrender the ancient exemptions of the Church and nobility in exchange for vague promises of general prosperity. He attempts to conceal the true scale of his own reckless ministerial expenditure by shifting the blame onto time-honoured corporate immunities. His proposed territorial tax is an arbitrary imposition that bypasses the constitutional authority of the Parlements and reduces all estates to an indistinct mass. The Notables cannot sanction such ruinous innovations without first examining the precise accounts of the royal treasury, which the Minister stubbornly refuses to submit to our scrutiny."
Question:
Compare and contrast these sources as evidence about Calonne's proposals to resolve the financial crisis in 1787.
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解题
### Indicative Content
Similarities between Source A and Source B:
- Both sources agree that a severe financial crisis exists and that major fiscal changes are being discussed.
- Both acknowledge that Calonne's proposals involve abolishing traditional tax exemptions and establishing a universal land/territorial tax that impacts the nobility and clergy.
- Both recognise that Calonne's plan represents a major departure from the existing system of fiscal privilege and established custom.
Differences between Source A and Source B:
- Nature and justification of the reforms: Source A presents the proposals as fair, essential, and public-spirited ("establish fiscal equality", "restore credit", relieve the peasantry), whereas Source B condemns them as "arbitrary", "ruinous innovations", and an assault on ancient corporate rights.
- Cause of the crisis: Source A attributes the deficit to structural imbalances and unfair exemptions of wealthy estates, whereas Source B blames Calonne's own "reckless ministerial expenditure" and financial mismanagement.
- Impact on governance and authority: Source A claims the reforms preserve the "fundamental dignity" of the king's subjects, while Source B argues they undermine constitutional balance by bypassing the Parlements and withholding treasury accounts from scrutiny.
Evaluation and Contextual Explanation:
- Contextual Knowledge: In 1787, facing imminent royal bankruptcy following France's expensive participation in the American Revolutionary War, Calonne convened the Assembly of Notables hoping an handpicked body would endorse his universal subvention territoriale. However, the Notables resisted, claiming only the Estates-General or transparent accounts could authorise new taxation.
- Source A Provenance/Purpose: Calonne is speaking publicly as Minister to persuade a skeptical assembly. He uses elevated rhetoric of national interest, fairness, and commercial liberation to pressure privileged orders into accepting structural tax reform while minimising his personal responsibility for the deficit.
- Source B Provenance/Purpose: Loménie de Brienne writes privately as a leading cleric and member of the Notables. His tone reflects the entrenched defense of First and Second Estate immunities and personal political ambition (Brienne sought to replace Calonne as chief minister, which he successfully did in May 1787). He attacks both the policy and Calonne's integrity to justify the Notables' refusal to rubber-stamp the royal decrees.
Similarities between Source A and Source B:
- Both sources agree that a severe financial crisis exists and that major fiscal changes are being discussed.
- Both acknowledge that Calonne's proposals involve abolishing traditional tax exemptions and establishing a universal land/territorial tax that impacts the nobility and clergy.
- Both recognise that Calonne's plan represents a major departure from the existing system of fiscal privilege and established custom.
Differences between Source A and Source B:
- Nature and justification of the reforms: Source A presents the proposals as fair, essential, and public-spirited ("establish fiscal equality", "restore credit", relieve the peasantry), whereas Source B condemns them as "arbitrary", "ruinous innovations", and an assault on ancient corporate rights.
- Cause of the crisis: Source A attributes the deficit to structural imbalances and unfair exemptions of wealthy estates, whereas Source B blames Calonne's own "reckless ministerial expenditure" and financial mismanagement.
- Impact on governance and authority: Source A claims the reforms preserve the "fundamental dignity" of the king's subjects, while Source B argues they undermine constitutional balance by bypassing the Parlements and withholding treasury accounts from scrutiny.
Evaluation and Contextual Explanation:
- Contextual Knowledge: In 1787, facing imminent royal bankruptcy following France's expensive participation in the American Revolutionary War, Calonne convened the Assembly of Notables hoping an handpicked body would endorse his universal subvention territoriale. However, the Notables resisted, claiming only the Estates-General or transparent accounts could authorise new taxation.
- Source A Provenance/Purpose: Calonne is speaking publicly as Minister to persuade a skeptical assembly. He uses elevated rhetoric of national interest, fairness, and commercial liberation to pressure privileged orders into accepting structural tax reform while minimising his personal responsibility for the deficit.
- Source B Provenance/Purpose: Loménie de Brienne writes privately as a leading cleric and member of the Notables. His tone reflects the entrenched defense of First and Second Estate immunities and personal political ambition (Brienne sought to replace Calonne as chief minister, which he successfully did in May 1787). He attacks both the policy and Calonne's integrity to justify the Notables' refusal to rubber-stamp the royal decrees.
评分标准
Level 4 (12–15 marks):
- Direct comparison of both similarities and differences with specific supporting references.
- Sustained evaluation of both sources considering provenance, audience, purpose, and historical context.
- Reaches a clear, substantiated judgement on the extent of agreement/disagreement as historical evidence.
Level 3 (8–11 marks):
- Identifies both similarities and differences between the sources with textual support.
- Attempts evaluation of one or both sources, but evaluation may be uneven or generic.
Level 2 (4–7 marks):
- Identifies similarities OR differences only, OR identifies both in a descriptive, parallel manner without developed cross-referencing.
- Limited contextual understanding or evaluation.
Level 1 (1–3 marks):
- Basic summary or paraphrase of source content without effective comparison.
Level 0 (0 marks):
- No creditable content.
- Direct comparison of both similarities and differences with specific supporting references.
- Sustained evaluation of both sources considering provenance, audience, purpose, and historical context.
- Reaches a clear, substantiated judgement on the extent of agreement/disagreement as historical evidence.
Level 3 (8–11 marks):
- Identifies both similarities and differences between the sources with textual support.
- Attempts evaluation of one or both sources, but evaluation may be uneven or generic.
Level 2 (4–7 marks):
- Identifies similarities OR differences only, OR identifies both in a descriptive, parallel manner without developed cross-referencing.
- Limited contextual understanding or evaluation.
Level 1 (1–3 marks):
- Basic summary or paraphrase of source content without effective comparison.
Level 0 (0 marks):
- No creditable content.