Commercial Licenses as Political Contracts

From 1791 to 1793 and again from 1795 to 1798, the deputies taxed work through occupational licenses called the patente. This chapter reveals how the revolutionaries refracted the relationship among work, property, and autonomous citizenship through this tax. To replace the revenue generated by guild fees, the deputies created graduated tax brackets to target the wealth generated by an individual’s occupation. By exchanging fees for permissions, the patente created a fiscal contract between citizens and the state that mirrored the social contract. Legislators assessed the patente according to criteria for full citizenship including independence and immobile property. From 1796 to 1798, the patente fashioned a type of economic citizenship not predicated on gender and enabled the Dames to form a fiscal contract with the nation, unlike all male wage laborers. In patente hearings before justices of the peace, the Dames articulated their trade as autonomous work. When the deputies reorganized taxes by familial unit and exempted food retailers in 1798, the Dames lost their licenses and fiscal autonomy. The Directory simultaneously reconsolidated political authority into male heads of households.