What’s Gabella?

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The term “gabelle” refers to the salt tax levied by French kings from the 1200s to the late 1700s. Salt was valuable in human history as a preservative and source of income for countries. The gabelle was considered unjust due to different rates and exemptions for the wealthy. Citizens bought contraband salt and the tax was abolished in 1790.

The term “gabella” derives from the Latin glabulum, which means “tax”. Technically, it can be used to refer to any type of tax, especially in France. However, it is usually used specifically in a discussion of the universally hated salt tax levied by French kings from the 1200s to the late 1700s. The gabelle was a major cause of grievance among French citizens and played an important role in French history .

Given the ready availability of salt in the modern age, many people are unaware of the tumultuous role of salt in human history. Until reliable sources of salt were identified, it was an extremely valuable spice, often worth large amounts of money. Countries that had sources of salt could sell the precious product to others and roads, wars and kingdoms were financed with salt. The commercial value of salt now has to do with its potential as a flavouring, but historically salt was much more important as a preservative. Before refrigeration, salt prevented foods from rotting.

The kings of France realized that the value of salt could translate into value for the kingdom. By imposing a tax on a universally used substance, the king could ensure a steady source of income for the government. The gabelle was first instituted by Philip IV in 1286, initially as a temporary measure to help finance government activities. The gabelle proved to be a valuable source of income for the government and Charles V made it a regular fixture.

Citizens considered the gabelle gravely unjust for two reasons. The first concerned the way in which the gabelle was applied. Different provinces in France paid different rates, which some regions, such as Brittany, are exempt from the tax altogether. Citizens were also forced to buy a set amount of salt at a fixed price, and in some regions they were not allowed to collect their own salt. Members of the nobility and other high-ranking members of society were often exempt from the gabelle, placing most of the burden of the tax on the poor.

In response, many French people bought contraband salt. Merchants went to regions with less expensive salt and bought it in bulk, reselling it in the provinces with a high excise duty. Provinces such as Brittany also had an unfair advantage in foreign trade, allowing their markets to flourish while other parts of France struggled. The more unjust forms of the gabelle were abolished in 1790, but the concept of the salt tax persisted well into the 20th century in France.




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