題目 1 · essay
15 分Read the following two sources and answer the question that follows.
Source A
From a speech delivered by Charles Alexandre de Calonne, Controller-General of Finances, to the Assembly of Notables at Versailles, 22 February 1787.
"The state cannot continue upon its present course without courting total ruin. The ordinary revenue of the Crown falls short of expenditure by more than one hundred million livres each year. This enormous shortfall cannot be blamed upon administrative extravagance or wasteful court expenditure; it is the inevitable legacy of the vast loans contracted to sustain the late war of independence in America, combined with the structural vices inherent in our system of taxation. Under our present laws, the wealthiest landowners of the nobility and the Church enjoy unjust exemptions, leaving the general revenue dependent upon oppressive levies that crush the peasantry and paralyze commerce. The only remedy is a universal territorial tax levied equitably across all land without exception of rank or privilege."
Source B
From a pamphlet published anonymously in Paris, written by a magistrate of the Parlement of Paris, April 1787.
"The Minister of Finance now seeks to convince the nation that an unavoidable deficit compels us to surrender ancient rights and establish an arbitrary land tax. Yet the true cause of the treasury’s distress is not the American campaign, which was financed with public enthusiasm, but rather years of reckless borrowing, irresponsible court patronage, and ministerial secrecy. When Monsieur Necker published his accounts in 1781, he demonstrated that ordinary revenues exceeded ordinary charges. It is Monsieur de Calonne’s own lavish expenditures, fraudulent accounting, and uncontrolled concessions to royal favourites that have exhausted the public funds. The nation cannot sanction new impositions until the accounts are laid before the Estates-General for scrutiny."
Question:
Compare and contrast Source A and Source B as evidence about the causes of France’s financial difficulties in 1787.
Source A
From a speech delivered by Charles Alexandre de Calonne, Controller-General of Finances, to the Assembly of Notables at Versailles, 22 February 1787.
"The state cannot continue upon its present course without courting total ruin. The ordinary revenue of the Crown falls short of expenditure by more than one hundred million livres each year. This enormous shortfall cannot be blamed upon administrative extravagance or wasteful court expenditure; it is the inevitable legacy of the vast loans contracted to sustain the late war of independence in America, combined with the structural vices inherent in our system of taxation. Under our present laws, the wealthiest landowners of the nobility and the Church enjoy unjust exemptions, leaving the general revenue dependent upon oppressive levies that crush the peasantry and paralyze commerce. The only remedy is a universal territorial tax levied equitably across all land without exception of rank or privilege."
Source B
From a pamphlet published anonymously in Paris, written by a magistrate of the Parlement of Paris, April 1787.
"The Minister of Finance now seeks to convince the nation that an unavoidable deficit compels us to surrender ancient rights and establish an arbitrary land tax. Yet the true cause of the treasury’s distress is not the American campaign, which was financed with public enthusiasm, but rather years of reckless borrowing, irresponsible court patronage, and ministerial secrecy. When Monsieur Necker published his accounts in 1781, he demonstrated that ordinary revenues exceeded ordinary charges. It is Monsieur de Calonne’s own lavish expenditures, fraudulent accounting, and uncontrolled concessions to royal favourites that have exhausted the public funds. The nation cannot sanction new impositions until the accounts are laid before the Estates-General for scrutiny."
Question:
Compare and contrast Source A and Source B as evidence about the causes of France’s financial difficulties in 1787.
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解題
Similarities between Source A and Source B:
- Both sources acknowledge that France is experiencing a severe financial crisis / treasury deficit in 1787 that threatens the stability of the state.
- Both sources agree that massive government borrowing and debt accumulation have played a significant role in creating the financial shortfall.
- Both recognize that the administration is seeking new revenues/taxes to address the crisis.
Differences between Source A and Source B:
- On the role of the American War: Source A explicitly blames the legacy of the huge loans taken out to fund the American War of Independence for the deficit. In contrast, Source B dismisses the American War as the primary cause, asserting that public support funded it adequately and that later ministerial mismanagement was to blame.
- On the structural tax system vs. ministerial extravagance: Source A attributes the crisis to structural flaws in the French fiscal system—specifically the tax exemptions of the First and Second Estates (Church and Nobility) and the unfair burden placed on commoners. Source B, conversely, blames the personal extravagance, lavish patronage, and lack of accountability of Calonne and the royal ministry.
- On the role of Calonne / Ministry: Source A defends the royal administration against accusations of extravagance or waste, while Source B directly accuses Calonne of reckless spending, secrecy, and fraudulent handling of public funds, contrasting him unfavourably with Necker’s 1781 Compte rendu au roi.
Evaluation and Contextualisation:
- Source A (Calonne): As Controller-General, Calonne was trying to persuade the Assembly of Notables (dominated by the nobility and upper clergy) to accept a universal land tax and surrender their fiscal exemptions. His purpose was to deflect blame from his own ministerial record and convince privileged elites that the deficit was an unavoidable structural legacy of past foreign commitments (the American War) and outdated institutional privileges.
- Source B (Magistrate of the Paris Parlement): As a member of the judicial nobility (noblesse de robe), the author had an institutional and political interest in resisting royal encroachment on traditional privileges and fiscal immunities. The author uses Necker’s widely popular (though misleadingly optimistic) 1781 Compte rendu to attack Calonne’s credibility, demand transparency, and justify the Parlement’s refusal to register new taxes without calling the Estates-General.
- Conclusion: Both sources provide valuable contemporary evidence, reflecting the intense political struggle over fiscal reform in the spring of 1787. While Source A offers an economically sound structural diagnosis of France's narrow and inequitable tax base, Source B illustrates the deep political distrust and aristocratic opposition that prevented royal reform from succeeding.
- Both sources acknowledge that France is experiencing a severe financial crisis / treasury deficit in 1787 that threatens the stability of the state.
- Both sources agree that massive government borrowing and debt accumulation have played a significant role in creating the financial shortfall.
- Both recognize that the administration is seeking new revenues/taxes to address the crisis.
Differences between Source A and Source B:
- On the role of the American War: Source A explicitly blames the legacy of the huge loans taken out to fund the American War of Independence for the deficit. In contrast, Source B dismisses the American War as the primary cause, asserting that public support funded it adequately and that later ministerial mismanagement was to blame.
- On the structural tax system vs. ministerial extravagance: Source A attributes the crisis to structural flaws in the French fiscal system—specifically the tax exemptions of the First and Second Estates (Church and Nobility) and the unfair burden placed on commoners. Source B, conversely, blames the personal extravagance, lavish patronage, and lack of accountability of Calonne and the royal ministry.
- On the role of Calonne / Ministry: Source A defends the royal administration against accusations of extravagance or waste, while Source B directly accuses Calonne of reckless spending, secrecy, and fraudulent handling of public funds, contrasting him unfavourably with Necker’s 1781 Compte rendu au roi.
Evaluation and Contextualisation:
- Source A (Calonne): As Controller-General, Calonne was trying to persuade the Assembly of Notables (dominated by the nobility and upper clergy) to accept a universal land tax and surrender their fiscal exemptions. His purpose was to deflect blame from his own ministerial record and convince privileged elites that the deficit was an unavoidable structural legacy of past foreign commitments (the American War) and outdated institutional privileges.
- Source B (Magistrate of the Paris Parlement): As a member of the judicial nobility (noblesse de robe), the author had an institutional and political interest in resisting royal encroachment on traditional privileges and fiscal immunities. The author uses Necker’s widely popular (though misleadingly optimistic) 1781 Compte rendu to attack Calonne’s credibility, demand transparency, and justify the Parlement’s refusal to register new taxes without calling the Estates-General.
- Conclusion: Both sources provide valuable contemporary evidence, reflecting the intense political struggle over fiscal reform in the spring of 1787. While Source A offers an economically sound structural diagnosis of France's narrow and inequitable tax base, Source B illustrates the deep political distrust and aristocratic opposition that prevented royal reform from succeeding.
評分準則
Generic Marking Scheme for Paper 1 Part (a) (15 Marks):
- Level 5 [13–15 marks]: Compares and contrasts both sources in a sustained and balanced manner. Clear, developed analysis of both similarities and differences in source content. Uses relevant contextual knowledge and critical evaluation of provenance/purpose/audience to explain why the sources agree and/or differ, reaching a well-supported comparative judgement.
- Level 4 [10–12 marks]: Identifies and explains both similarities and differences with good source references. Evaluates at least one source effectively using provenance, tone, or historical context to account for differences/similarities, though the evaluation may not be equally developed across both sources.
- Level 3 [7–9 marks]: Identifies similarities AND differences between the sources with direct quotation/paraphrase, but evaluation of provenance is limited, asserted, or based on generic reliability/bias without developed contextual explanation.
- Level 2 [4–6 marks]: Compares similarities OR differences only, OR treats the two sources sequentially without integrated comparative links.
- Level 1 [1–3 marks]: Paraphrases or describes content from one or both sources with little or no valid direct comparison.
- Level 0 [0 marks]: No creditworthy response.
- Level 5 [13–15 marks]: Compares and contrasts both sources in a sustained and balanced manner. Clear, developed analysis of both similarities and differences in source content. Uses relevant contextual knowledge and critical evaluation of provenance/purpose/audience to explain why the sources agree and/or differ, reaching a well-supported comparative judgement.
- Level 4 [10–12 marks]: Identifies and explains both similarities and differences with good source references. Evaluates at least one source effectively using provenance, tone, or historical context to account for differences/similarities, though the evaluation may not be equally developed across both sources.
- Level 3 [7–9 marks]: Identifies similarities AND differences between the sources with direct quotation/paraphrase, but evaluation of provenance is limited, asserted, or based on generic reliability/bias without developed contextual explanation.
- Level 2 [4–6 marks]: Compares similarities OR differences only, OR treats the two sources sequentially without integrated comparative links.
- Level 1 [1–3 marks]: Paraphrases or describes content from one or both sources with little or no valid direct comparison.
- Level 0 [0 marks]: No creditworthy response.