Le fermier général Helvétius en Lorraine : un projet de réforme (1744-1745)

Marie-Thérèse Inguenaud : An unpublished plan by Helvétius for fiscal reform in Lorraine (1744-1745). Helvétius's activity as a tax-farmer (1738-51) is still little-known ; the discovery, in the Nancy Archives, of this unpublished plan for reform, written by Helvétius in 1744-5 during a tour in Lorraine, throws light on this aspect of his life. This Mémoire tendant à la suppression des péages de Lorraine... proposes the reorganisation here of the Customs and Excise system by the introduction of a single entry and exit tax. The similarity of his arguments to those in De l'Esprit shows the connection between his activities in the Royal service and his philosophy. The common principles behind Helvétius's thought are pragmatism, psychological realism, the primacy of national over individual interest, and egalitarianism.