In order to finance the budget deficit, which amounted to 100 million livres in 1745, Machault d ' Arnouville created a tax on the twentieth of all revenues which affected also the privileged classes ( Edict of Marly, 1749 ).

In order to finance the budget deficit, which amounted to 100 million livres in 1745, Machault d ' Arnouville created a tax of 5 percent on all revenues ( the vingtième ), a measure that affected the privileged classes as well as the rest of the population.

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