Michel Chamillart
Michel Chamillart , 1652-1721, French statesman. He was named controller general of finances (1699), minister of state (1700), and minister of war (1701). To raise funds Chamillart resorted to the sale of offices and titles, loans, lotteries, manipulation of the currency, and anticipation of revenues. To these means he added a wartime capitation tax, imposed from 1695 to 1698 and again after 1701, but he could not meet the mounting expenses of the government, especially after the outbreak (1701) of the War of the Spanish Succession. The deficit and the national debt grew huge, and the marquis de Vauban censured the disorder of the tax system. Chamillart resigned the finances to Nicolas Desmarets in 1708 and gave up his other offices in 1709.
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D.C. Circuit switches position in Murphy.
Magazine article from: Journal of Accountancy; 9/1/2007; ; 546 words
; ...not a direct tax but rather an excise tax. The court agreed, finding the tax was more like a tax on a transaction than a capitation tax, and since the tax is imposed uniformly, Congress has the power to tax such damages under Article 1 of the Constitution...
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Nicolas Desmarets
Book article from: The Columbia Encyclopedia, Sixth Edition
...1648-1721, French statesman; the nephew of Jean Baptiste Colbert. He became director of finances in 1703 and succeeded Michel Chamillart as controller general of finances in 1708. He tried to meet the huge expenses of the War of the Spanish Succession...
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Pierre le Pesant Boisguilbert, sieur de
Book article from: The Columbia Encyclopedia, Sixth Edition
...Détail de la France (1695) and Factum de la France (1707). He insistently forced his advice on Michel Chamillart, controller general to Louis XIV. Chamillart had him exiled for six months in 1707. His name also appears as Boisguillebert. Bibliography...
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