THE GABELLE 153 



times tended to impoverish the national food 

 supply. 



Returning to Lord Dundonald's pamphlet, 

 we note that he deals at some length with the 

 Gabelle in France, and quotes Necker's obser- 

 vations on the subject, from his " Compte 

 Rendu" of 1781. The Gabelle yielded an 

 annual revenue of nearly £2,500,000 sterling, 

 which was raised in 1784 to £2,750,000 sterling, 

 but Necker regarded this tax with horror, 

 and would have advocated its total abolition, 

 had it been possible to find any commutation 

 tax sufficient to replace it. 



The word '' Gabelle " is still in use for a salt 

 tax, which, to this day, contributes tow^ards 

 the revenues of China, being pledged to the 

 service of certain Government Loans. 



Lord Dundonald also gives us a great deal 

 of information about the Dutch regulations 

 regarding the capture, gutting, salting and 

 curing of herrings, all directed towards the 

 improvement of the herring fishery, and the 

 maintenance of the reputation for good quality 

 in which Dutch-cured herrings were held, 

 and contrasts the regulations in detail with 

 those enforced by British Acts of Parliament. 



The Dutch regulations aimed at continuing 

 the monopoly so long enjoyed by Holland, 

 but in spite of the care bestowed on these 

 details other countries now retaliated on the 

 Dutch mdustry and virtually closed their 

 markets to Dutch herrings by the imposition 



