OCR Specification focus:
‘The structure of the Ancien Régime; qualities of Louis XVI as King of France; financial problems and attempts by Turgot, Necker and Calonne to deal with them.’
The late eighteenth-century French monarchy operated within a rigid political, social, and economic system, the Ancien Régime, which shaped governance and created discontent, ultimately undermining Louis XVI’s authority.
The Structure of the Ancien Régime
The Ancien Régime refers to the political, social, and economic order in France prior to the French Revolution of 1789. It was defined by absolutism, privilege, and inequality.
Political Structure
France was an absolute monarchy, with Louis XVI as the theoretical centre of power, deriving authority from the divine right of kings.
However, his practical power was restricted by entrenched traditions and privileges enjoyed by elites.
The system lacked uniformity; France was a patchwork of provinces with differing laws, customs, and privileges.
The Estates System
Society was divided into three legally recognised groups, or Estates:

A labelled illustration of the First Estate (clergy), Second Estate (nobility), and Third Estate (commoners) under the Ancien Régime. Source
First Estate: The clergy. Owned about 10% of land and enjoyed exemption from most taxation, though they paid a voluntary contribution known as the don gratuit.
Second Estate: The nobility. Around 2% of the population, but held vast privileges, including exemption from many taxes, exclusive rights to hunting and feudal dues, and dominance in senior military and administrative posts.
Third Estate: Everyone else, from wealthy bourgeoisie to peasants. They bore the burden of taxation, including the taille (land tax), gabelle (salt tax), and corvée (unpaid labour for public works).
Privilege: A legal exemption or special right granted to a social group, most often the clergy and nobility under the Ancien Régime.
The Estates system entrenched social inequality, with resentment particularly directed at the exemptions enjoyed by the privileged orders.
Administrative Fragmentation
France lacked a centralised legal code; instead, laws varied between regions. Northern France was governed by customary law, while southern France followed Roman law traditions.
Taxes were also inconsistently applied, collected by private tax farmers who often took large commissions, leading to corruption and inefficiency.
Qualities of Louis XVI as King of France
Louis XVI (1774–1792) inherited this rigid structure and attempted reform but struggled due to his personal characteristics and the system’s resistance to change.
Personality and Character
Louis was conscientious, well-meaning, and deeply religious, but lacked decisiveness.
He was often described as indecisive and hesitant, struggling to impose authority when faced with opposition.
His reliance on advisers created inconsistency, as he frequently shifted policy direction.
Strengths and Weaknesses
Strengths: Personal morality, a genuine interest in reform, and a sense of responsibility to his subjects.
Weaknesses: Poor communication, reluctance to confront privilege, and failure to present himself as a strong reforming monarch.
Absolutism: A system of government in which the monarch holds supreme power, unrestricted by laws or representative institutions.
Although Louis embodied the theory of absolutism, in practice he often lacked the force of character to overcome entrenched opposition.
Financial Problems of France
France’s financial difficulties were a structural crisis that worsened under Louis XVI. They stemmed from long-term issues and were compounded by recent wars.
Causes of Financial Problems
Costly wars, especially the War of Austrian Succession (1740–1748), the Seven Years’ War (1756–1763), and France’s intervention in the American War of Independence (1778–1783).
Inefficient taxation system, which placed the burden on the Third Estate while nobles and clergy avoided direct contributions.
High debt servicing costs, with interest on loans consuming a huge proportion of annual revenue.
By 1786, nearly half of state revenue was spent on debt repayments, leaving little for essential reform or investment.
Attempts at Reform: Turgot, Necker, and Calonne
Louis XVI relied on successive finance ministers who proposed bold reforms but faced resistance from privileged groups.
Turgot (1774–1776)
Advocated for physiocratic ideas (economic theories prioritising agricultural productivity and free trade).
Proposed abolition of the corvée, and free trade in grain to stimulate economic activity.
His reforms provoked opposition from both nobles and the Paris Parlement; he was dismissed in 1776.
Necker (1777–1781)
A Protestant banker who became Director-General of Finances.
Gained popularity by criticising the extravagance of the royal court.
Published the Compte rendu au roi (1781), presenting finances as sound by excluding war debt, thereby misleading the public.
Attempted to reform tax collection but failed to tackle structural inequality.
Calonne (1783–1787)
Adopted a pragmatic, reformist approach, seeking to broaden the tax base.
Proposed:
Abolition of internal tariffs.
Universal land tax without privilege.
Creation of provincial assemblies for more representative administration.
His reforms required support from the Assembly of Notables (1787), but the nobility refused to sacrifice their privileges. He was dismissed shortly after.
Common Obstacles
Deep-rooted resistance from privileged orders unwilling to give up exemptions.
Inflexibility of the Ancien Régime, which made radical fiscal reform politically dangerous.
Louis XVI’s indecisiveness, as he often failed to back ministers fully in the face of opposition.
The Intersection of Structure, King, and Finances
The crisis of the Ancien Régime was a product of the interaction between structural inequality, royal leadership, and financial failure. The privileges of the Estates blocked reform; Louis XVI’s weaknesses as a ruler prevented decisive action; and the spiralling financial deficit created urgency without resolution. This combination set the stage for escalating discontent in the years leading to 1789.
FAQ
The parlements were high courts dominated by the nobility, most prominently the Parlement of Paris. They had the authority to register royal edicts, which gave them an effective veto power.
When reforming ministers like Turgot or Calonne proposed new taxes, the parlements often refused registration, citing the defence of traditional rights. This resistance helped preserve privilege and hindered meaningful financial reform.
The Assembly was composed mainly of aristocrats, senior clergy, and other elites who benefitted from privilege.
They objected to the proposed universal land tax, which would have forced them to contribute financially.
They argued that only the Estates General had the authority to approve such wide-reaching reforms, pushing the issue into a broader political crisis.
Louis was passionate about hunting, lock-making, and practical craftsmanship, which distracted him from pressing political affairs.
His preference for technical hobbies over governance made him appear disengaged and out of touch, especially during financial crises. Critics used this to argue he lacked the decisiveness and gravitas expected of an absolute monarch.
By publishing a supposedly transparent account of royal finances, Necker created the impression that France’s financial position was stable.
This emboldened the public, especially the bourgeoisie, to question later claims of financial crisis. It also increased demands for political accountability, undermining confidence in the monarchy when the truth of the deficit emerged.
France lacked uniformity, with different provinces following their own customs and rules.
In the south, Roman law was applied, while in the north, local customary law dominated.
Taxes like the taille or gabelle varied by region, with some provinces exempt entirely.
This patchwork made nationwide reforms difficult to implement and ensured opposition from regions fearing the loss of special privileges.
Practice Questions
Question 1 (2 marks)
Name two taxes that were paid primarily by the Third Estate under the Ancien Régime.
Mark Scheme:
1 mark for each correct tax identified.
Acceptable answers include:
Taille (land tax)
Gabelle (salt tax)
Corvée (unpaid labour for public works)
Question 2 (6 marks)
Explain two ways in which the financial reforms of Louis XVI’s ministers between 1774 and 1787 were resisted.
Mark Scheme:
Up to 3 marks per explanation (2 points of knowledge + 1 development for clarity or detail).
Candidates should identify the reform and explain the nature of resistance.
Indicative content:
Turgot: Opposition to the abolition of the corvée and the introduction of free grain trade; resistance came from nobles and the Paris Parlement, leading to his dismissal.
Necker: His reforms were limited by structural privileges; his publication of the Compte rendu gained popularity but misled the public, while elites resisted his changes to tax collection.
Calonne: His proposal for a universal land tax met opposition from the Assembly of Notables in 1787, who refused to surrender privileges, causing his downfall.
Levels of response:
1–2 marks: Simple or general statement of resistance (e.g., “the nobles opposed reforms”).
3–4 marks: Clear identification of reforms and some detail of opposition.
5–6 marks: Developed explanations linking the specific reform proposals to the reasons and forms of resistance.