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    itdt: T F-Mt stt

    t l ett ct1

    ct st

    I

    Historians have long acknowledged the crucial importance of nance in the

    development of the modern state. Indeed, public (and private) nance has been at

    t t f t wk f mb f t, d t d f t t

    t, pf p.g.M. Dk (w vmt dd m f

    bw). i t dd, wv, d t q f t m f

    what has been labelled the new scal history, new concepts of the state have been

    d m xt z t ft. ht v td t tt

    v d fm wt b d t tbt tt t t dm tt,

    w mt v dv fm vt dm d t, d fm

    the latter to the tax state or scal state, in which the majority of such income comes

    fm txt,2 and although many of those who have used the term scal state have

    t mt md3 to what might be thought of as the nal renement of the latter,

    the so-called scal-military state. This latter formulation was applied to eighteenth-t Bt b J Bw The Sinews of Power(1989),4 mt wk

    w w tmtd b, d w t t, p.g.M. Dk mt tt

    gt Bt w fdd t tbmt f fdd t dbt,

    bkd b mt d td b txt; Bw, b tt, td

    tt bw d f 3040 t f w t t tt

    1 i d k t tk m t t uvt f Dd, D Mt v

    ittm, d pf hm stt, f mmt v f t . a

    m m bt.

    2 e. ldw pt, Fm Dm stt t Tx stt. st d ittt,

    Scandinavian Economic History Review, 1975, pp. 11548. The identication of the concept

    f t tx tt d f t tt t t wd ttbtd t f 1918 wtt

    b J smt t t bkd f t dft f t ct pw t

    Ft Wd W. s r. B, d., The Rise of The Fiscal State in Europe, c. 12001815

    (oxfd, 1999), . 13; J. gt, War and the State in Early Modern Europe. Spain, the Dutch

    Republic and Sweden as Fiscal-Military States, 15001660 (ld, 2002), . 225.3 cf. p.K. oB d p.a. ht, ex d t r f F stt ed,

    15861688, M. omd t. ., Crises, Revolutions and Self-Sustained Growth: Essays

    in European Fiscal History (stfd, 1999); J. c, The State in Early Modern France

    (cmbd, 1995), . 145.

    4 Bw, J., The Sinews of Power. War, Money and the English State, 16881783

    (ld, 1989).

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    The Fiscal-Military State in Eighteenth-Century Europe2

    century (Dicksons gure) and pointed to taxation as more important.5 T mt

    f Bw td w mmdt kwdd b t t.6 T

    term, scal-military state, has since become widely used by historians to describe not

    Bt, bt t tt e tt t tt t7 d

    t d ,

    8

    either in the formulation of the scal-military or sometimes themilitary-scal state.9 at t tt t dfft mt f m

    t dd m f bw t b d t t

    tt t w t tt w t .10 Clearly, Brewers scal-

    military state fullled a need felt by many historians of eighteenth-century Britain

    d e d, dd. md e w f b wt w

    to designate certain distinctive, even dening, features of those states, and one which

    possibly reects the way in which similar labels have been applied to states in the later

    twtt t, d, f xm, tt f t dt-mt mx.11

    The development and application of the concept of the scal-military state was tdd t t t vut f t tt tt dtd, d t

    scal systems, or scal constitutions as they have sometimes been designated, to the

    ft tt t w d b t dmd f w w wf

    had been transformed or was in a process of ux. Historians have long acknowledged

    the enormous changes in the way in which war was conducted from the late fteenth

    tu, tu t t t u wt t b d Mt

    rvut M rbt dtd t f tu . n um t

    tm vut t t db , , w tk

    dd, v tu, t wk tmv ut d but wt ud. F rbt d t, t Mt rvut d btw 1560

    5 p.g.M. Dk, The Financial Revolution in England: A Study in the Development

    of Public Credit 16881756(ld, 1967).

    6 cf. J. ht, vw f Bw, Sinews of Power, d f D.W. J, War and

    Economy in the Age of William III and Marlborough (oxfd, 1988) ),Historical Journal, 33

    (1990), . 24850.

    7 cf. , c. J, The Great Nation. France from Louis XIV to Napoleon

    (ld, 2003), . xx; d, f F, J. sw, T stt d pt ct, W.

    D, d., Old Regime France (oxfd, 2001), . 151ff. B,Rise of the Fiscal State, .

    10, observes that the emergence of the scal-military state is now a historiographical truism

    d t t vt f e tt .

    8 cf. M. Bddk, State Formation in Early Modern England c. 15501700

    (cmbd, 2000), . 177, 270, 278ff.; gt, War and the State in Early Modern Europe,

    passim.

    9 F t mt t, t fmt t mtt, t dt

    fdmt dv: Bddk, State Formation, p. 7, refers to the military-scal, and

    elsewhere to the scal-military state. Similarly, C.A. Bayly, The British Military-Fiscal State

    d id rt: id 17501820, l. st, d., An Imperial State at War.Britain from 1689 to 1815 (London), p. 32, clearly has in view the scal-military state.

    10 M. Kw, a Kdm f Tx: stt Fmt, pv d pt ct

    ett ct F,Journal of Modern History, 70 (1998), . 301 db F

    as engaged in a scal-military international struggle in this period.

    11 cf. J. Bk, Bt Mt pw 16881815,Journal of Military History,

    64 (2000), . 159ff (t . 160).

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    The Fiscal-Military State in the Long Eighteenth Century 3

    d 1660, but f Jm Bk t w td t dd btw but 1660

    d 1720. nt, dt t dmt, d tt t eu

    w f w d t mt tbmt w t vu tt mtd w

    v dfft 1700 fm wt t d b 1500. am w mu ,

    m mx mt d tutu, d m mt; t w mum xv, t t bu t qud w f v m,

    v d t u12 f w qud t bt f m mx

    dmttv tutu d, f u, m t t t d t u. nt

    u, t dvmt mtd t wd m, d t.

    That military conict and the resources needed to participate in it was a perhaps

    the driving element in the emergence of the scal-military state(s)13 w t

    tu vtv t Bw t: t d kwdd t

    w w w d t dmd d t () md tt,14 d tu

    its scal structure,15

    and continues to do so. However, Brewers identication of thescal-military state addressed the experience of a specic eighteenth-century state and

    an equally specic interpretation of its success.

    II

    Brewers conceptualization of the scal-military state, which he claimed had been

    t mt mtt tfmt e vmt btw t Td fm

    d t f t tt t,16 w xt tdd t x Bt

    extraordinary success in the conicts of the long eighteenth century (16891815),

    12 cf. D. ptt, W d itt rt, J. B, d., The Seventeenth

    Century (oxfd, 2001), . 12527.

    13 M. rbt, The Military Revolution (Bft, 1956), td dm, Essays in

    Swedish History (ld, 1967); g. pk, T Mt rvt 15601660 a Mt?,

    Journal of Modern History (1976), td dm., Spain and the Netherlands 15591659

    (ld, 1979); J. Bk, A Military Revolution? Military Change and European Society

    15501800 (Btk, 1991). rbt d pk tbt td c.J.

    r, d., The Military Revolution Debate. Readings on the Military Transformation of

    Early Modern Europe (Bd, co d oxfd, 1995).

    14 J. V Vv, T admttv stt f t stt t sxtt d

    svtt ct, h.J. c, d., Government in Reformation Europe 152060

    (ld, 1971), . 5887; g. adt, F p d em iftt f

    Md stt d nt, c. T, d., The Formation of National States in Western

    Europe (pt, nJ, 1975), . 164220; c. T, W Mk d stt Mk

    od cm, p.B. ev t ., Bringing the State Back in (cmbd, 1985),

    . 16991; M. M, Sources of Social Power, I: A History of Power from the Beginning to

    AD 1760 (cmbd, 1986).15 g. pk, T em f Md F e, 15001750, c.M.

    c, d., The Fontana Economic History of Europe, 2 (ld, 1974);W. rd,

    KttstttMttt, r.g. a d h. Ddt, d,Der Absolutismus

    ein Mythos? Strukturwadel monarchischer Herrschaft in West- und Mitteleuropa ca.

    15501700 (c, 1996), . 277310.

    16 Bw, Sinews of Power, . xv.

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    The Fiscal-Military State in Eighteenth-Century Europe4

    t f wt b d t d hdd y W t F,

    from which Britain emerged as a global power. Brewers British scal-military state

    md v mt: (1) t dvmt f btt mt (bt, bv

    all, naval) establishment, the total of men in both ghting forces increasing from an

    v f v 116,000 t n y W (168897) t f mt 190,000 t am W f idd;17 (2) t kt t f w,

    wt v xdt fm mt 5.5 m t n

    y W t v 20 m t am W, d f mt t d

    w m tm; (3) t mt f vmt bw tt

    bt dt t fd tt d t t tm ( wtm),

    t dbt t 16.7 m b t d f t n y W d kt t

    jt d 243 m b t d f t am W, dd b; (4) t

    x f tx v, t tt f w fm jt v 3.6 m

    t n y W t jt v 12 m t am W, t tv tm w w b t v t t; (5) txt

    which was at rst direct (typied by the land tax), but the burden of which was

    ftd b vmt twd dt mt (tb t ex, t

    v v w m J Bw td), t t 1780 d

    1790s when Pitts First Coalition undermined the nancial system and triggered

    t tdt f im Tx; (6) t bt f mkb fftv w

    dmttv tt t v bt t xd mt tbmt d

    the scal one, the number of full-time employees in the scal bureaucracy increasing

    fm 2,524 1690 t 8,292 178283, w t x md 4,908 tt ,well over half the total such that this was a scal-military state, revolving around

    the military and its revenue ofcials. Finally, these developments largely rested on

    t vmt f t tbt (fm 1688) d t m f w

    relationship between society and state, which ensured that the developing scal and

    tt tt w td b t t w.18

    Bw xt f t f gt Bt t tt t w

    dbt t -tbd d d td mt-tv f

    tw dfft t t mdt: tt f t Bt tt, d ttt,

    bt d mt, d w t d f tt t, d ttt e md, d btt d bt, w t

    d f t tt m v. Bw td dmttd, t t,

    tt ttt Bt w m fftv bt d m v txd

    t w btt F t tt t. W v t,

    b wt ott htz t d f mtv ttt

    t t d tt f Bt tt wt d f

    t bt ttt w d tzd t btt e

    states, Brewer argued that the British state in fact enjoyed a very efcient (tax-

    17 For the following gures, cf. Brewer, Sinews of Power, . 30, 66. s r. pt,

    English Society in the 18th Century (vd d., ld, 1991), . 11617, e. hmt, T

    Bt stt, h.T. Dk, d.,A Companion to Eighteenth Century Britain (oxfd,

    2002), . 19ff., d p.K. oB, F d Txt, Dk, Companion, . 30ff.

    18 cf. Bk, Bt Mt pw, . 159.

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    The Fiscal-Military State in the Long Eighteenth Century 5

    t) m m t fm f t x dmtt: Bw t

    vtv t t, t e x m xmtd t Mx Wb

    d f b t t vmt tt-t e.19

    III

    Despite its generally positive reception and impact, Brewers vision of the scal-

    mt tt mtd m dbt f t t t t t

    tt-t Bt tt.20 F xm, oB (w f t k f t

    scal state) explicitly downgrades the role of the Revolution of 1688 in underpinning

    t vmt f tt-t Bt d td t fdt

    v b d t mdd dd f t vtt t,21 vw

    d b Bddk d W.22 it b td tt Bw

    exaggerates the efciency of the excise23 and that he takes insufcient account oft t f d, fftv b f dmtt.24 ntwt, t,

    t ft tt Bw f vwm ed, d t

    the way in which Scotland was incorporated into the emerging British scal-military

    tt fw t u f 1707. at std tbtd tv tt

    in scal terms, its incorporation was of crucial strategic importance as it enabled

    tt tt t f t ttt d td Bt, twd e d

    v.25 hwv, t v f Bw d mt (d xt)

    m f dvmt Bt wt t tt e b d

    v tttd f ttt.26 T ftt b, m t,Bw db fft t m wt t tt mtt t m

    xtt t t x f t tt. ad, f Bw tzt

    f t Bt tt tdd t x Bt q, xt tt

    d bmt bjt w t, t , t ttt

    ttt27 t w d t k m t t ttv v f tt

    tt. sm tt t w Bt d t ttt md t

    b mttd. i 1786, f xm, ct Zzdf, dt f t at

    19 Bw, Sinews of Power, . 68. cf. hmt, T Bt stt. F htz, f.

    W, bw, . xx.

    20 st,Imperial State at War,passim.

    21 oB, F d Txtpassim.

    22 M.J. Bddk, The Nerves of State: Taxation and the Financing of the English State,

    15581714 (Mt, 1996); J.s. W, The Making of a World Power. War and the

    Military Revolution in C17 England(std, 1999).

    23 cf. J. ht, vw f Bw, Sinews of Power, t 4 bv; d J. Bk, vw

    f bd.,English Historical Review, 105 (1990), p. 69597.

    24 hmt, Bt stt, . 26ff.25 cf. c.a. Wt d D.J. ptk, The Scots and the Union (edb, 2006),

    . 322ff.

    26 Bt t J. Bw d e. hmt, d, Rethinking Leviathan: The

    Eighteenth Century State in Britain and Germany (nw yk, 1999).

    27 cf. T tbt t l. pd d e, d., Exceptionalism and

    Industrialisation. Britain and its European Rivals, 16881815 (cmbd, 2004).

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    The Fiscal-Military State in Eighteenth-Century Europe6

    Hofrechnenkamme, d J ii t td k fd mdd tt

    t tdd Bt b Wm ptt t y, d t d t

    t dbt.28 Zzdf t w, t t b t tt

    f t at hbb M w t tt f Bt d dfft m

    w tf t tt t. T Bt md w q tbf mt f t t e tt.29 h t d f m wd-

    ranging and up-to-date comparative study of the varieties of scal-military state in

    t tt t e.

    IV

    Comparative studies of the scal systems of many of the states caught up in the

    tt t t md d xt. hwv, w

    dmb, t wk ff v dft. o t d t mbf v w fd m, w k t jt v

    fw tt. T d J gt tv mtv td f s, t

    Dutch Republic and Sweden as three variations on the scal-military state between

    t mdd f t xtt d t mdd f t vtt t.30 eq

    w t td w k m t Bt d gm (d, bv ,

    t p), wt t fmwk fd t .31 F t

    t mt fqt f w m, tt btw Bt d F,

    fvd b f t v tt t t, t tm f Bt

    d tt t, t t mt b tt tt F vw f t zd t t t v m ff bt, d t mt tt

    t dff x f t v d m t d wt t dff t

    tm.32 o t t d t t v bd v v d f

    time, exemplied by the various volumes co-ordinated by Richard Bonney who, for

    over a decade, has directed a project seeking to write a new scal history of Europe

    fm t mdv t t md .33 T tt f t t, mv,

    28 p.g.M. Dk, ct K v Zzdf nw at: T stt

    f at gvmt F p d W,International History Review, 29 (2007),

    . 2256, . 39.

    29 The practices of the earlier Dutch scal-military state offered another model: cf.

    r. B, T ett ct. ii. T st f gt pw stt d t ed f

    t od F rm, r. B, d., Economic Systems and State Finance (oxfd,

    1995), . 324 f l XiV dxm (1710).

    30 gt, War and the State in Early Modern Europe.

    31 cf. g.r. et, vw f T, The Formation of National States,Journal of Modern

    History, 49 (1977), . 29498; d h.M. stt, vw f Bw d hmt,Rethinking

    Leviathan,American Historical Review, 106 (2001), . 24345.32 cf. r. B, Twd t cmtv F ht f Bt d F d

    t l ett ct, D e,Exceptionalism and Industrialisation, .

    191ff.

    33 B, d., Rise of the Fiscal State in Europe; f. g. lw, F stt:

    Tx, W, pv d t em f t e nt stt . 12001800,

    French Historical Studies, 15 (2001), . 5163.

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    The Fiscal-Military State in the Long Eighteenth Century 7

    but in some respects insufciently systematic. Thus, The Rise of the Fiscal State

    in Europe c. 12001815 (1999) d td f dz tt

    , d ed, F, ct, t h rm em, t lw

    ct, swtzd, it, r d pdlt, bt k fmt.

    W t d mv, t b f -dt v f m mtt tt ftt. s, t, t ft tt t

    dvd t k mm , md, t dtf

    the different scal systems of the states which are their subject(s). In consequence,

    comparison of both income and expenditure is difcult.34 ot t, t,

    wkd b m: t, t d tw mtt td f

    scal crises in early modern Europe omits Italy (or rather the various Italian states),

    at d t gm tt.35 F, m f t mtv td t

    b ( t mtt-f-ft ttmt) f m, w d t

    tt t bkd w t t t f t mof the scal-military state. Brian Downing seeks to relate developing scal systems

    d t tttt mt t t dmd f w, d

    tv wd,36 but he also largely neglects the ghting which was a crucial

    activity of the scal-military state. This book seeks to remedy these deciencies and

    t ff t f m fd, -dt td f mtd

    mb f k tt t m t tt t.37

    V

    W t tt t (16881815)? F t, t w f

    wf, t f w w ttd t t t f

    t tt tt38 and effectively gave rise to the scal-military state, although

    t w b t x f t f w w dd 165960 w

    vdd t t .39 T n y W (168897), T W f t s

    s (170113/14), t W f t p s (173335/38), t W

    f t at s (174048), t sv y W (175663) d t

    f t w w t wd- -t

    34 cf. p.T. hffm, vw f B, Rise of the Fiscal State, Journal of

    Interdisciplinary History, 32 (2001), . 28283.

    35 cf. T.F. M, vw f p.T. hffm d K. nb, d,Fiscal Crises, Liberty,

    and Representative Government 14501789 (stfd, ca, 1994), Sixteenth Century Journal,

    26 (1995), . 49798.

    36 B.M. Dw, The Military Revolution and Political Change. Origins of Democracy

    and Autocracy in Early Modern Europe (pt, nJ, 1992). Bk mk t t t

    md t t b stt tt t v tt bt w Bw.37 l. n, T Mt, F d pt attu f eu, 16481815,

    pd d eu,Exceptionalism and Industrialisation, . 17390, t v fu

    t t dt, but du v fw f t vt tt d tt dt.

    38 cf. J. Bktt d M. T, Txt d em gwt ett ct

    ed,English Historical Review, 43 (1990), . 378.

    39 ptt, W d itt rt, . 12627.

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    The Fiscal-Military State in Eighteenth-Century Europe8

    dmd, tb t W f t Qd a (171820) w,

    surprisingly, failed to ignite into a wider European conagration, and the War of

    t Bv s (177879). sm v xt f t f

    w btw 1713/21 d 1792 (t tbk f t F rvt W)

    bt t w v t t td W f t p s dtm df w t w t f dmd.40 Associated with these conicts

    w t ft tt t w, t b d, t m f w

    group of just ve or six Great Powers,41 which, if any states tted the bill, were

    indeed had to be if they were to survive and succeed scal-military states. The

    tt t w w, t t t, mb f d

    w d mtt , d, f xm, t svd tt, w

    thus justies its place in this collection, although, as time went on, the Great Powers

    d w fm t t. i ddt, d dt t m d dft

    the surviving evidence, the records are simply fuller, in part reecting the fact that,in some states at least, scal and military structures and systems were more fully

    dvd m mt t bf. it b td tt t tt

    t wtd dv bkt t tzt d tt

    f w, dvmt d t v b md d dd b

    vt t tk w tzd vt d w t w

    t tt, w dd t dtd (tt) t.42

    it ub tt t tt tu w m d f-u

    interested in scal-military issues than were earlier ones: from the earlier political

    arithmeticians who ourished in England in the late seventeenth century menk lk, Dvt d K43 d tud t d ft 1700 t t t

    uv d jt mutd b vu eu tt fw t u

    f t sv y W, w t m xtt d t m tt w

    td dtm tt eu d w d t t vt

    f t nw ed t Bt dm.44 idd, m t u

    w d d tmutd t mt ub hbm ub

    40 J.r. Wt, W nw s: pft am, nv d

    Dm, a. cbb, d., The Eighteenth Century (ld, 1969).

    41 cf. D. MK d h.M. stt, The Rise of the Great Powers 16481815 (hw, 1983),

    passim; h.M. stt, The Birth of a Great Power System 17401815 (hw, 2006), . 1ff.

    42 T.c.W. B, The Culture of Power and the Power of Culture. Old Regime

    Europe 16601789 (oxfd, 2002), . 11618.

    43 cf. J. ht, pt atmt ett ct ed, Economic

    History Review, 49 (1996), . 51640.

    44 cf. p.c. htm, Das Steuersystem der europischen Staaten am Ende des

    Ancien Regime. Eine ofzielle franzsische Enquete (17631768). Dokumente, Analyse und

    Auswertung: England und die Staaten Nord-und Mitteleuropas (Z d M, 1979);a. amt,Riforme scali e crisi politiche nella Francia di Luigi XV. Dalla taille tariffe

    al catasto generale, (Fz, 1995). F m Bt tt t t tm, f. g ptt

    t emt, 5 Fb. 1763, T, sp 92/70, d Dt t hfx, 6 Fb. 1765, T, sp

    92/71. Bt dmt td t d fmt f t t fm T f t t

    f t t. i , f. h. Kt, Die Lehre von der Macht der Staaten. Das

    aussenpolitische Machtproblem in der politischen Wissenschaft und in der praktischen Politik

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    The Fiscal-Military State in the Long Eighteenth Century 9

    sphere were precisely those of nance and new scal burdens.45 yt, w t

    French nances have attracted a great deal of attention from historians, who see this

    u ft b t vut uv f 1789, t f mt f

    t t eu tt v b td b t ut t; d m

    still are. Finally, just as the years after 1688 saw the rise of the scal-military state int tt-tu t, t w fut btw 1789 d 1815 w t

    umt f tt md d , ub, t m f t.

    VI

    T t f dvd tt k t tbt t t d f

    the scal-military state. The rst of these is a splendid preliminary tour dhorizon b

    Hamish Scott who sets the scal-military state in broad international context. Then, in

    d tmt wd- w mtbd vw bt t mt wt d dbt f t at hbb

    M M hd d t tfmt f tt mt

    tt t db mt w b t d f t tt t d t

    paradoxical prussianization as it adopted the elements of a scal-military state in

    t tt t. i q wd- tbt, pt W,

    td f wt w bb t tt t f t t ft Bt,

    t, ct 3, tt t p tt w t qt bt t

    m mt bt txt t bjt d d wt t

    rather paradoxical observation that its success as a scal-military state dependedon avoiding war. Effectively making Scotts point about the way in which nancial

    tt mt dtm t t d tm f w, W bv tt

    p k f t (t t dt) mtm dv d t

    wtm tt. W tbt mt m f t t gm

    states and helpfully identies the immaterial resources available to successive Holy

    rm m t d wt p d t t tt.

    i ct 4 Jt ht d tt t xt w f t ,

    Russia (arguably a military-scal state and raises in the course of her discussion

    mb f bt t mt t bd t mtzt d

    f r m mj w. T fwd b b

    J Fx d Fk Ttt, w d t x f F, fm t

    construction of a distinctive and highly successful version of the scal-military state

    d l XiV t t dm t t tt t d -m

    w ft 1789. T, w, m t, k t t f

    the British scal-military state where Brewer left it (at the end of the American War

    f idd), ptk oB (w d m bd t wt t

    im 18. Jahrhundert(B, 1986). F at mt wt ttt bt, ct K

    v Zzdf, f. p.g.M.Dk, ct K v Zzdf nw at.

    45 cf. W. D, Origins of the French Revolution (3d d, oxfd, 1999), . 45ff ;

    T.J. l gff, hw t F ett-t W, omd, Crises, Revolutions,

    . 38586.

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    The Fiscal-Military State in Eighteenth-Century Europe10

    t f tt tt46) k t t w w Bt ft, t fdd, t

    20- t t vt d n F. T m fd

    investigation throws much interesting light on the difculties facing ancien rgime

    vmt ft d t v. M mtt , t

    t tt, d t d d dt, t w mtt ftin the foundations of the British scal-military state, away from wartime borrowing

    twd txt d t dt f txt (t m tx f 1799) w

    fftd t t t w w.

    F, t t t xm f m w, w w vt

    a scal-military state in its own way, Christopher Storrs, in Chapter 7, considers

    t x f t svd tt, w t 1748 w

    underpinned by the elaboration of a scal-military superstructure.47 hwv, t

    v tt t svd tt w d b t bd ffd b

    number of the other scal-military states, as were some of the other lesser (and evenm f t t) tt.48 F tt, fftv dm mt b

    arm of the scal-military superstructure.

    VII

    Not all the states of eighteenth-century Europe were scal-military states. But all

    f t d w w, d mt f t dt wt t t.

    ivtb, t tt b dd, d m mttd. T m

    include what had been two of the leading scal-military states before the eighteenthcentury, Sweden and the Dutch Republic, the latter emerging as a scal-military

    tt d t d t vt t s .49 In the rst decades of

    t tt t bt f t w fftv bdd t t

    be a scal-military state. In the case of Sweden this followed a humiliating defeat

    46 p.K. oB, T pt em f Bt Txt, 16601815, Economic

    History Review, nw s, 41 (1988), . 132; dm, pb F t W wt

    F 17931815, h.T. Dk, d., Britain and the French Revolution 17891815

    (Btk, 1989), . 16587; dm, T r f t F stt ed, 14851815,

    Historical Research, 66 (1993), . 12976; dm, ib ct: Td, em,

    F stt d t ex f em, 16881815, p.J. M, d., The Oxford

    History of the British Empire: The Eighteenth Century (oxfd, 1998), . 5377; dm.,

    Fiscal and Financial Preconditions for the Rise of British Naval Hegemony 14851815, lse

    Dtmt f em ht Wk p em ht, 91/5 (2005).

    47 F t d t t ttt t t m tt, f. p. W, War, State

    and Society in Wurttemberg, 16771793 (cmbd, 1995), . 1ff. (dpassim f gm

    xm f t m).

    48 F t Wttb, f. p.c. htm, Geld als Instrument EuropischerMachtpolitik im Zeitalter des Merkantilismus (M, 1978); a. smd, Max III. Joseph

    und die europischen Machte. Die Aussenpolitik des Kurfrstentums Bayern von 17451765

    (M, 1987).

    49 M v t ht, The Making of a Bourgeois State: War, Politics, and Finance during

    the Dutch Revolt(Mt, 1993); gt, War and the State in Early Modern Europe, .

    140ff.

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    The Fiscal-Military State in the Long Eighteenth Century 11

    and the loss of empire in a major conict, the Great Northern War, whereas the

    Dutch Republic, arguably the rst scal-military state, abdicated after its largely

    f, bt v t, tt t W f t s s;

    tft, w Dt vt d mtt t t dt

    of other scal-military states, the republic itself was not one, despite a continuedwf m t t c. 1740.50

    Portugal perhaps merits consideration as a lesser scal-military state.51 Tt tt

    neighbour in the Iberian peninsula, Spain the rst scal-military state according

    to Glete, who also regards it as a unique case of the decline of a scal-military state

    bf 170052 t b d. Dt t e t W f t

    s s, s md t tt f t m w tt

    t d d, t t ft 1713, t w t mt tt

    t e. it tf ftt tt s, w mt w

    scal-military state in the eighteenth century, is omitted, although a contribution was tdd.53 smt mt tf b d bt t .

    50 J. ab,De Republiek en de Vrede van Europe, 1: Achtergronden en algemeene

    aspecten (g, 1980); dm, hd F pbm (17131733) d W

    t l XiV, Britain and the Netherlands, 6 (1977), . 7993; a.J. Vd,

    F c d cttt Fdm t ntd, 14501795, p.T. hffm

    d K.T.nb,Fiscal Crises,Liberty, and Representative Government(stfd, 1994),.

    96ff; J.i. i, The Dutch Republic. Its Rise, Greatness, and Fall 14771806(oxfd, 1995),

    . 959 ff; J. D V, T ntd t nw Wd, M.D. Bd d r. ct-

    cd, d, Transferring Wealth and Power from the Old to the New World. Monetary andFiscal Institutions in the 17th through the 19th Centuries (cmbd, 2001), . 1323; J.c.

    r, Dt ivtmt F, 17811787,Journal of Economic History, 33 (1973), .

    73260.

    51 cf. J. B d Md, a. F d sv d r. Mt d s, W, Tx,

    d gd. T it f t r, Bd d ct-cd, Transferring Wealth and

    Power, . 187228; d J.M. pd, ct d F Td t pt em,

    14151822, F. Btt d D. rmd ct, d, Portuguese Oceanic Expansion,

    14001800 (cmbd, 2007), . 4987.

    52 gt, War and the State in Early Modern Europe, . 29, 67.

    53 F wt fw, f. h. Km, War of Succession in Spain 17001715 (ld,

    1969), . 200 330, 35460: gbt, . 230; p. Fdz abdj, e dt d u

    d d 1739, Moneda y Credito, 142 (1977), . 5185 ; M. at, La Hacienda del

    Antiguo Regimen (Mdd, (1982), . 224ff; J.a. Bb d h.s. K, rvut W

    d pub F: T Mdd Tu, 17841807,Journal of Economic History (1981),

    . 31539; d dm, l pdd d u M iutd: e gt pub bj

    rd d c iii, Revista de Historia Economica (1985), . 47395; p. Bkw, A

    History of Latin America (oxfd, 1997), 256ff.; a.J. Kut d g.D. i, abutm

    d etd rfm: c iii, t etbmt f t ab d cmm

    rzt cub, Past and Present, 109 (1985), . 11843; c. M d M.cm, Mx. Fm c F rm t lb F od, 17501912,

    Bd d ct-cd, Transferring Wealth and Power, . 284ff.; c, M,Bankruptcy

    of Empire. Mexican Silver and the Wars between Spain, Britain and France, 17601810

    (cmbd, 2007). cf. g. Tt d F. cm, F d Mt ittut

    s (16001900), Bd d ct-cd, Transferring Wealth and Power, . 14086;

    r. T sz, pbt d lmt: Tt t F Mt stt t a-

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    The Fiscal-Military State in Eighteenth-Century Europe12

    T f t v (e) tt d t W f t s

    s ffd tt t d df t, bt p V d

    d wf, ib F, w dtmd t t s w t wt

    Mdt (d af) d, bv , it. T t

    bjtv t vw tfmt d t z f s m(w s m w t d t b bf 1700 d dd b t

    t f w v mt 1734) d f t v (t tt t

    vmt f J pt). exdt w. i t, t bd f df

    w mt b xtt t v fm t tt f t cw f a,

    w d tbtd tt bf 1700, bt w t t p v, t

    Archduke Charles (Emperor Charles VI) in the War of Succession, enabled the rst

    Bb k t t t f qt t tt w vd,

    d t t tx bd t fm f t nica contribucin a d

    t catastro ct, mdd t equivalente V, vmtwhich had eluded Philips Habsburg predecessors. However, the main scal burden

    w t d, t t, b ct. sm f t w d b

    m fftv dmtt, t vd b t tdt f F-t

    tdt. Bt t mtt w t v fm s am

    t id w d t b t t W f t s s t

    most distinctive (indeed unique) revenue stream of the Spanish scal-military state,

    t t tt t w p tbt vtk b tt f nw

    s (Mx), t mbd tt f t tw vt t xd t

    mbd vtt-t v tt.Dt t d t v xtd dv td t

    wtm, t s cw w bd t d bkt 1739, fw

    its participation in the War of the Polish Succession and as conict opened with

    Bt t cbb. Tft, d t ft 1748, fft w md

    t w bk t f v w d tt b fmd d t fm t

    complex scal structure, although efforts to introduce a simpler scal measure - the

    -d tx vd btv. nvt, k m f t t

    tt dd t t, t x f t sv y W mtd

    an extension of the key ingredients of the scal-military state permanent armedf d fd v w txt t s am.

    cdt w mtt t t s m t mt f t t tt

    ud dt t vum. at t tt f t tt tu t

    mt tjuro bt w w td fm t hbbu, but w w

    ubtt dud b p V d u. hwv, fm t 1780, d

    md bv b tt t am W f idd, c iii

    vmt tdud t -d vales reales, tt bd. But t dtmt

    of Spains scal fortunes and its aspirations to be a major power was its ability to

    xt t wt f t id. o mmut btw t tw w ut bBt -w fm t 1790, s w bd t t mbz t wt f

    u s, t t d mu t fftv bd

    s W f 17791783, dm, d., War, State and Development: Fiscal-Military States

    in the Eighteenth Century (pm, 2007), . 43760.

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    The Fiscal-Military State in the Long Eighteenth Century 13

    t t w. T vmt f s-am dd b c.

    1825 udmd s mbt t m mj w, x t ft tt,

    although it was a scal-military state, it had depended too much on its colonial wealth

    and had failed to tap sufcient domestic sources through either tax or credit.

    VIII

    T xm f s t, d t f Bt d F (bt t t f t

    t tt dd t vm), t mt f t t d

    of the scal-military state with some of the other concerns of contemporary

    t, d bt m d bzt. T v tbt

    to this book also prompt a number of observations on the scal-military state and

    t dbt d t. o t d, dt t d mtt f t

    scal systems of many states around 1700, we still often lack essential, reliablesource materials from which to draw rm, safe conclusions about income and

    xdt. T ft d m t t dttv mt f w, vt,

    t dt d m t t d.54 o t t d, d

    dx, t bd f vv dmtt td b dfft

    parts of what could be very complex scal structures (and which might effectively

    bypass central accounting and recording agencies) can produce a bafing array of

    varying, and sometimes conicting, gures, which also make the drawing of reliable

    d ttt bmt.55 i ddt t w mtm

    dbt tm bft, fft t md b btthe nancial situation and/or the operations of a predecessor, not least where there

    w b tt f t t f fmt, t m ttd

    societies of western Europe. Whatever the reason, we must recognize that the gures

    which go to make up eighteenth-century government or public nances, like those of

    d, dd, t t, t w b tk t f v.56

    Tt d, m w d m mt t bf, q mt

    d fd dtd . T mt t dmd t w

    denite expansion of government spending and income in the long eighteenth century.

    Even taking into account the reality of ination, most states witness the kingdom of

    sd w t v. T w td, bt w ft vd

    t t, d x w mt tk, dd dmt,

    wtm. (idd, bt xdt d v ft f t t d f

    conict, although expanding military and naval establishments tended to keep both at a

    high level). War fuelled the scal-military state for two basic reasons. First, it incurred

    d, t t t v xv f mbzt, t

    . sd, wv, t w t tbd vt tt wtm

    54 F F, f. J.c. r, F F, 17271768, Journal of Modern

    History, 59 (1987), . 20943 t . 21516); f at, f. Dk, at gvmt

    F, . 24.

    55 i 1783 ct Zzdf md f t dd t at t

    tm; Dk, at gvmt F, . 29.

    56 B, T ett ct. ii, . 325.

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    The Fiscal-Military State in Eighteenth-Century Europe14

    w m w t m tt d tmt bjt t

    make a greater scal contribution, to fund the defence of the polity.57 it mt b

    admitted that, while war did generally stimulate the development of the scal-military

    tt, t d td t t t, , f xm, w

    tt td ( d) b tx v t fd dt t.

    58

    sm, twas no single innovation which created the scal-military state but, rather, a continual

    dtt t mt.59 In that sense, individual scal-military states

    w tt f dvmt.

    Brewers concept of the scal-military state emphasized the enormous importance

    f zt, w mtm td b v w t m t

    t t f m dvmt; , t tt wd b

    d t m. T t t, d vt t t tt-

    t Bt.60 evw, mvd d d v, t

    b dt v, mt d t fm f wt,61

    d, tt ,even reduce the real scal burden for the population at large. Not surprisingly other

    historians of the (scal-military) state have also acknowledged the importance of

    zt dfft t f t t mmzd t f t

    d t e d t m td-td d wt wt e.62

    hwv, w d t xt t zt f t tt-

    century scal-military state or ignore the persistence of inefciency, corruption and

    wt, f w d dmttv t: d t ct Zzdf,

    1782, 26 t f v t at hbb M w t

    bbd b t t td b t v tt.63

    ad, t wt d t vd mt xt f t d f f w tm f

    m m tt,64 w d b w f t ft tt, m

    tt, v d t bt t m td t dd t t

    57 J. ld, M, M d M, p. ctm, d., War and Competition

    between States (oxfd, 1995), . 130.

    58 g. lw, F stt: Tx, W, pv d t em f t e

    nt stt, . 12001800,French History, 15 (2001), . 54; D D, Wtm gvmt

    F-cmt d t Dmdt f t F stt, 17041715,French Historical

    Studies, 30 (2007), p. 21ff., focusing very specically on the scal administration of Louis

    XiV m t W f t s s, .

    59 B, T ett ct. ii, . 388.

    60 J gt, War and the State in Early Modern Europe, w f t

    xtt d vtt t d s, swd d t Dt rb

    t t v v dttv xt f t , ft d f t

    version of the scal-military state, urging the importance neither of coercion nor of consent,

    bt td mz t f zt, f t t f tt d t FM

    tt f tt.

    61 F t at t tm, f. Dk, at gvmt F, . 24.62 cf. c. T, Coercion, Capital and European states AD 9901992 (oxfd, 1992),

    passim; R.G. Asch, Kriegsnanzierung, Staatsbildung und stndische Ordnung im Westeuropa

    m 17. d 18. Jdt,Historische Zeitschrift, 268 (1999), . 63571.

    63 Dk, at gvmt F, . 24.

    64 T, bd k, t tt f p Kd The Rise and Fall of the

    Great Powers. Economic Change and Military Conict from 1500 to 2000 (ld, 1988).

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    The Fiscal-Military State in the Long Eighteenth Century 15

    vt, bt t bd m vmt, b d wt.

    Bt vmt d t v b md wtt t xtd m

    success in the eighteenth century. The most successful scal-military states enjoyed, or

    t t tmt, m wt. F xm, p, t (d m)

    state, was unlikely to break through to scal-military state status and, if it had done so,t d tt t mt v b t.

    eq mtt w tt wt. ex f t t d t: w

    tt ft dd ddt xt twk f df w

    m d b t t t, d ttd w d w

    defensive conguration. Nevertheless, new territories often meant additional tax and

    t v. T mt tk xm f t p qt f

    s, w w v bw t d td b M T d

    mt; t dtmt t v tt - tt d t

    t e f mt t. Bt t w b m t xm f t t tt-t e.65

    A crucial aspect of the scal-military state, as conceived by Brewer and others,

    w t dt. idd, t b td tt t k t w t

    m t tdt f, ft , w tx d t m f tt

    wt xtt t dvmt f w tq f mbz dt.66

    T w t t , t t wt mkb x f dt

    d dbt e. hwv, dt w mx , d m t

    f t x f vmt bw q ft td. T w b

    dff, f xm, btw m w , d t t mt d fdd dbt tt d tt. Dfft tt xtd

    dfft f dt, t w d t xt t dvt. ad,

    w dt wd dd v dd mt fm, tt

    ttt b d t t xtt t w mt d/ f d

    fft t bt f tt t bt dt.67

    itd, t d f ttt b v t t dbtd qt bt jt

    w f t t f m w m k t . it mt

    tt ttt, ttv m d, bv , t t

    tm w dvd Bt t wk f t vt f 1688, w t m w bd t tb wk t wt mt

    are good for credit. Equally rmly rooted appears to be the view that supposedly

    bt m t t F Bb m w m

    w d t dt b t m d m dft d

    bt t bw w w t Bt m d t.

    65 B, T ett ct. ii, . 333.

    66 g. pk, itdt: T Wt W f W, dm, d., The Cambridge

    History of Warfare (cmbd, 2005), . 89. cf., f xm, swd t w, d b J ld, T swd Mt stt 15601720,

    Scandinavian Journal of History, 10 (1985), . 319.

    67 cf. K.F. h, The Imperial Loans. A Study in Financial and Diplomatic History,

    vwd b p.g.M. Dk,Economic History Review, nw s., 1 (1966), . 20910;

    d J.F. B, vw f B,Rise of the Fiscal State,American Historical Review, 105

    (2000), . 137274.

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    The Fiscal-Military State in Eighteenth-Century Europe16

    hwv, vw,68w bd t,69 f t mt. T, Mk ptt

    d J sw v t fwd t mt w t tt l

    XiV d w b t t t dt f t bd, d

    provincial estates and venal ofcers institutions whose (privileged) existence was

    an essential, dening characteristic of the Bourbon absolute monarchy.

    70

    ud dt w t xd v, t b f t tt-

    century scal-military state, and, above all, taxation. But taxation covered a wide

    vt f dfft t f mt, t mt mtt dtt, f ,

    b btw t dt (d tx, tx, tt) d t dt

    (x, vd t f mt); jt w tt tx w vd, vd

    d dmtd bv , wt t d b fmd w t

    crucial variable. The preference for one type of scal system, one type of nancial

    underpinning rather than another what has been called the scal constitution

    f v m tt mt v t d bt t t f ttt d dt d t dtbt f w wt t.71 o ,

    t Bw d t v mzd t xtt t w Bt tx

    w bd t , w tt e t f btm w

    the recognition of scal privilege, it is increasingly apparent that for example, in

    F, wt t tt, dixime d vingtime impositions the scal-military

    state was eroding (or rather chipping away at) tax exemption, such that the scal

    bd w w t, w.72

    One of the most remarkable problems thrown up by the emergence of the scal-

    mt tt w t w dmd t md (f m qd t v d d t , m d t dd t f t dmd f mw vvd

    in obligatory work on fortications, the purchase of substitutes and the compulsory

    t f dt m) dd t vk m t. ct t

    w m t, w mt xd t mt m

    xm b t Mdv t b pdmt , bt t w

    m t mt v b xtd. T w m t ft tt t

    scal-military state did not seek to do everything itself, but delegated many tasks.

    T mt d, f xm, w mmt t t t t

    t w bd t f t m; t w, t mmt ( t

    68 cf. B, Culture of Power, . 309.

    69 cf. t mq f ed t Fdd Vi f s, 1748, td at,

    Hacienda, . 316.

    70 M. Potter, Good Ofces: Intermediation by Corporate Bodies in Early Modern French

    pb F,Journal of Economic History, 60 (2000), . 599626; J. sw,Provincial

    Power and Absolute Monarchy. The Estates of Burgundy, 16611790 (cmbd, (2003). cf.

    T.e. K, M, Dtm, d pb o e ett-ct F:

    J lw d t Dbt r cdt,Journal of Modern History, 63 (1991), . 1ff.71 J.V. Bktt, ld Tx ex: t lv f Txt svtt- d

    ett-t ed,English Historical Review, 100 (1985), . 285308; c. Bk,

    pb F d pt stbt: T admtt f t ld Tx, 16881720,

    Historical Journal, 17 (1974), . 281300.

    72 cf. Kw, Kdm f Tx,passim. of , t v bd w t

    vwm td b t -vd.

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    The Fiscal-Military State in the Long Eighteenth Century 17

    t) w b t tk t tt t t d f db. i t ,

    gt , t mvd zt w w t t mk f t

    scal military state meant that the subject population was, in some respects, less

    bdd.73

    Mt d b md f t ft tt m t f t tmmilitary-scal state and have in mind a state rather different from the scal-

    military. The military-scal state, it is suggested, was one which, although

    relatively poor in terms of the scal resources needed to sustain a large army, could

    t fftv t t f t t w: t mt tt t

    t t bm f m d w fftv f-t.74 T

    t b btd v t b f t xm f h-K,

    t m gm tt w dv d t Bt vmt wt

    troops throughout the eighteenth century, such that the British scal-military state

    bdzd tx h-K,75

    but Wrttemberg might also be said to tthe bill of a military-scal state dened in this way.76 The term could also justiably

    b d t mb f t gm tt, t, d v t t svd tt.

    it mt b d, hm stt t, t db t m

    dvd t w. a f t wt w Bt d t xtt

    F d s t mt f t v t tt t mt b btt

    described as scal-naval states.77

    IX

    So far, we have focused on the elements of the scal-military (or military-scal)

    tt wtt t v. hwv, w d t b m t.

    The achievement of scal-military status was often a rough ride. This was certainly

    t f t Bt tt t 1690, wt w b t fmtv t

    of the emergence of the English/British scal-military state.78 n, tk m

    bd d tk t tt t w, dd t bt f

    the trappings of the scal-military state guarantee success in war, in the eld or

    t ,79 Jm Bk, t mt fmdb t f t t f

    73 gt, War and the State in Early Modern Europe, . 2930.

    74 p.K. T, Indentured to Liberty. Peasant Life and the Hessian Military State

    (it, ny d ld, 1994), . 5.

    75 c. i, The Hessian Mercenary State (cmbd, 1987).

    76 W, War, State and Society,passim.

    77 cf. gt, War and the State in Early Modern Europe, . 40. h t tt f

    Mtm pw d t Bt (d v t t Dt rb w) d f

    w t F w t j, f. Vtt t ex, 29 M 1735, T, sp92/39.

    78 D.W. J, War and Economy in the Age of William III and Marlborough;

    J. ht, atttd t cdt Bt, 16801790, Historical Journal, 33 (1990),

    . 308.

    79 J. Bk,Britain as a Military Power 16881815 (ld, 1999); dm, Bt

    Mt pw,British Journal for Eighteenth-Century Studies, 26 (2003), . 189202;

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    The Fiscal-Military State in Eighteenth-Century Europe18

    the scal-military state,80 t t b f t wd- d tm t

    of his attack, has observed. Blacks critique of the scal-military state thesis has

    fd t xt f Bt , bt t b t

    t tt e tt w. M w t t vt.81 n

    was it enough simply to have a large army or eet; success in war depended on theirfftv d t t qd d tt tk d d. T

    importance of structural foundations implicit in the notion of the scal-military state

    d t b wd t b t mt f dvd, tt , t dvd

    d mt w dtd d t ttt m, v,

    treasuries and so on in the scal-military states. On the positive side, the crucial

    role of personality is perhaps best exemplied in the eighteenth century by Frederick

    t gt f p, w dtmt tbtd m t t d

    vv f p. Bt xm b fd m t d-k tt.

    T f t svd tt t c. 1748 wd t d t t ,t d f Vt amd ii f sd; t d f tt tt

    t d f f t t t b td fm t wk d f

    m f . eq, t f f Bv t wd m t t

    d f v Wttb .

    at fm t qt f dvd , t dt fm w t

    td t m f f t, t d wt w

    ft t v fmtd tt d t t f fm w t btt

    dtd f wt tt d b k k. lt, bt b m t,

    emphasizing the signicance of underpinning administrative, nancial structures wed t dtmt t mt f m t, Bk

    ff tdd.

    Bk w b xv t wt vt t w

    wk, bt tm md tt w d t xt t ()

    of the scal-military state(s), many of which experienced severe nancial crises,

    wtm mt tft.82 Mt d b md f Bt

    difculties in the Nine Years War. During that same conict, Louis XIV found himself

    b t mt bt t m d t v d fftv bdd

    the great eet developed since 1660, relying instead on privateers to ght the war at83 mt w d t md-tt t.84 T t

    dm, em-Bd d t pbm f a: T c f Bt,British Journal

    for Eighteenth-Century Studies, 27 (2004), . 15771.

    80 cf. J. Bk, vw f Wt, Gunpowder, Government and War in the Mid-Eighteenth

    Century (Wdbd, 1991),English Historical Review, 110 (1995), . 206.

    81 D. B, nv pw: Wt gv t Bt nv st?, pd d

    e,Exceptionalism and Industrialisation, . 235ff, mk t t tt t

    f t Bt v t tt t wd mt t m, bt mt, t, tt ft.

    82 J. ht, F c ett-ct ed, Economic History

    Review, 39 (1986), p. 39ff. These were not always crises of public nance. See also Hoffman

    d nb,Fiscal Crises, Liberty.

    83 cf. g. smx, The Crisis of French Sea Power 16881697(T h, 1974).

    84 cf. J.r. D, The French Navy and the Seven Years War(l d ld, 2005).

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    The Fiscal-Military State in the Long Eighteenth Century 19

    t vt, d b t tt bt tw ddt f t, t

    largely conned to the maritime powers, also demonstrates, paradoxically, that war

    could seriously strain the structure of the scal-military state to near breaking point.85

    British efforts to impose scal-military measures in New England triggered the

    American War of Independence, while defeat in that conict led many to believe thatBritains career as a power was nished and that the debt which Brewer and others

    t fdt f t w tt dt bd t t

    mkb vmt t b dmd. T fft f c iii f s t d t

    m s am tmtd t, bt t t

    tm. nvt, w bjt mt t t w bd, t m mt

    be on the way in which very few scal-military states failed to rise to or to overcome

    t .

    The real test for the scal-military states discussed in this volume came with the

    F rvt. T w F tt, d t n tt tt ddit, was a new type of scal-military state (arguably, with the mobilization of in

    fft t t t f t -d leve en masse f at 1793,

    more a military-scal state), which in many respects transformed the way in which

    w w vd d ft, d t t (m dmttd

    ct 5 b Fk Ttt d J Fx) ttd mj, qttv

    t t f m f t ancien rgime scal-military states. In this sense, and

    despite the triumph of the old over the new scal-military state, it is arguable that the

    rst 25 years of the 1790s witnessed the fall of the old-style scal-military state and

    t m f w t t m d w fdd tmbzt f m d m .86 Just as the birth of the scal-military

    tt w ft tmt w t dm t tfmt.

    It is worth observing, nally, that any attempt to give eighteenth-century states a

    single, all-embracing, dening label, while it has benecially stimulated interest in

    the scal experiences of those states,87 bd t t dtt, bt t

    k xt t ft f t md tt, d t ft

    mt t w , w, t t q mtt.88 W f t

    role of the scal and military elements, we should beware of seeing the eighteenth-

    century state as simply or only a scal-military state.89

    W d t tmt f t ft, d, t d, wt m t v

    labelled the police state and, on the other hand, what others have identied as

    85 Dk, at gvmt F, . 4647.

    86 stt,Birth of a Great Power System, . 6.

    87 hffm d nb,Fiscal Crises, Liberty.

    88 a.l. F, Origins of Legislative Sovereignty and the Legislative State: Vol. 5:

    Modern Origins, Developments, and Perspectives against the Background of Machiavellism.Book II: Modern Major Isms (17th18th Centuries) (Wtt, cT, 1996).

    89 e. l r ld, The Ancien Regime. A History of France 16101774 (oxfd,

    1996), . 439, k f cbt dv t F-stt t t x f t Jt-

    stt bt c, State in Early Modern France, p. 145, believes that the term nancial

    tt f t t t F t w t t dt t m

    f tt tt t t xv t b.

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    The Fiscal-Military State in Eighteenth-Century Europe20

    t t m tt t dvmt.90 Tm B, f xm,

    mzd t t t f tt d w, d t mt

    f tt bjt t t t bt f txt, bt Bt d p

    t b m f t t w F w d fd t

    mv t tt t fm t t t td b l XiV.

    91

    F t, T cd d tt ed ( Bt) pttt t,

    vtd 1688, dd t m mj w e

    tft.92 Wtt w t t mtd d dbtd qt f

    just how to dene the state,93 w mt kwd tt t m

    d t tt-t tt tt mt f d. W d, f

    xm, t kw m bt t d t mt f t m f t

    scal-military state.94 o t d t w t d t t

    td b t w dmd dd bv, w t w wt td

    b tt t.95

    o t t d t w, f xm, t mt f ton the structure of households and marriage patterns and that of changing scal

    dmd tt f mmzt, mt, mtzt d ,

    bjt td b ptk oB ct 6.

    X

    T t f w vd, d b mtd, tbt

    t t f pf p.g.M. Dk b, wtt wk

    on state nance in war and peace in the eighteenth century, the notion of the scal-military state would be difcult to maintain.96 pf Dk mt wt

    nancial history has been enduring and wide-ranging. It began with the Sun Fire

    Insurance Ofce,97 Dk t t t f tt zt t

    fmtv d f Bt tt , t bm btw 1680 d

    1750. But Dicksons rst major work and perhaps his most important was his

    m t F rvt ed t t

    ft 1688,98 td w t t mt mtt tbt t

    90 stt,Birth of a Great Power System, . 6.

    91 B, Culture of Power, . 35, 354 (Bt t F), 419

    (F) dpassim.

    92 T. cd,Europe and the Making of England, 16601760 (cmbd, 2007).

    93 cf. T tbt f g, Bw d hmt, Bw d hmt,

    Rethinking Leviathan; d f Bw d i st,Imperial State at War.

    94 cf. sk, vw f c. n, Writing and the Rise of Finance. Capital Satires

    of the Early Eighteenth Century (cmbd, 1994),English Historical Review, 112 (1997),

    . 20708; d ht, atttd,passim.

    95 ht, atttd, . 305ff.96 i vw f st,Imperial State at War,English Historical Review, 111 (1996),

    . 75354, Bk t tt st itdt t t t tbt

    f Dk tt f Bw.

    97 p.g.M. Dk, The Sun Insurance Ofce 17101960. The History of Two and a

    Half Centuries of British Insurance (oxfd, 1960).

    98 Dk,Financial Revolution in England.

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    The Fiscal-Military State in the Long Eighteenth Century 21

    understanding of British public credit and nance in the eighteenth century, and

    w, t Dk t, w fdd mt dtd td f t

    d f t k ttt: t Bk f ed, t t, t xq d

    .99 This work, widely acknowledged at the time as denitive,100 w mt

    followed by a magisterial co-authored essay on war nance in general at the turn oft vtt d tt t.101 hv tbd dt

    the leading authority on the intricacies of English public nance and of the wartime

    scal policies of some of the leading participants in the Nine Years War and War of

    t s s, Dk t td ttt t t at hbb

    M t tt t. h b wt a-at td

    tt t mdd f t t102 d t bd mkb d

    pioneering two-volume study of the nances of Maria Theresias Austrian Habsburg

    M btw 1740 d 1780, w d 1987.103 a wt Dk

    wk, t t w tk d b wd d the denitive study of its subject witness the comments of many of the contributors

    t t vm. Bd t t x t bjt,104 pf Dk

    has also begun to investigate and open up the nances (and related areas) of the

    f M T J ii, d t c,105 d fm,106 t

    b107 and, more recently, the very structure of Austrian government nance

    t 1780.108

    Dk t mdt bt wk, bt fw t z

    and acknowledge his outstanding achievement and its enormous signicance.109 it

    99 cf. mmt f h. rv, The Financial Revolution 16601760 (hw,

    1991), . v.

    100 cf. vw b c W,Economic History Review, ns, 20 (1967), . 39698.

    101 p.g.M. Dk d J. s, W F 16891714, J.s. Bm, d., The

    New Cambridge Modern History. Vol. 6: The Rise of Great Britain and Russia 16881725

    (cmbd, 1971), . 284315.

    102 p.g.M. Dk, e cmm ntt wt at, 17371752,

    a. Wtm, J.s. Bm d p.g.M. Dk, d, Statesmen, Scholars and Merchants:

    Essays in Eighteenth Century History Presented to Dame Lucy Sutherland(oxfd, 1973),

    . 81112.

    103 p.g.M. Dk,Finance and Government under Maria Theresia, 17401780, 2 v

    (oxfd, 1987).

    104 p.g.M. Dk, B Btt ct hwtz nw stm f

    gvmt, T.c.W. B d D. cd, d,History and Biography: Essays in

    Honour of Derek Beales (cmbd,1996), . 520.

    105 p.g.M. Dk, J ii r f t at c,Historical Journal,

    36 (1993), . 89114 .

    106 p.g.M. Dk, J ii h ld sv, English Historical Review,

    156 (1991), . 61134.107 p.g.M. Dk, M d B lt ett ct at,

    English Historical Review (1995), . 32367.

    108 Dk, ct K v Zzdf nw at, . 2256.

    109 cf. g. Kt, rv f etd abtm: T at M

    lk n ot ,Historical Journal, 33 (1990), . 155ff.; d, t, t mmt

    on the signicance of the work in H.M. Scott, ed., Enlightened Absolutism. Reform and

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    The Fiscal-Military State in Eighteenth-Century Europe22

    mkb tt, v tfmd dtd f bjt Bt

    public credit in the rst half of the eighteenth century the same historian has then

    gone on to revolutionize our grasp of a very different one the nances of the

    at hbb t t tt t. T mv v

    underpinning these impressive contributions in two distinct elds is very unusualin a present-day historian. The nancial records of the eighteenth century are very

    difcult for later generations to interpret: there were no regular budgets until quite

    late, so the historian has to piece gures together from numerous innumerable

    scraps. By supplying reliable gures Dickson has provided the crucial raw material

    f bqt tb J Bw t wt m bt

    public nance. Put simply, much of the nancial, and implicitly the broader political

    t f tt-t e wd v md terra incognita wtt

    t tk, dbk fft f pt Dk.110 T b bv

    fm t t f t w, f mt f f f, w Fw f st ct c, oxfd, w dd t mv

    t d d ttd t f Md ht tdt. at t m tm

    he has given generous and extensive assistance to other scholars in the eld help

    w b mm mtt t ft f t bjt.

    The contributors hope that this collection is a tting tribute to Professor Dickson

    and his outstanding achievements as a historian of European public nance during

    t tt t.

    Reformers in Later Eighteenth Century Europe (Btk 1990), . 325, 329; d f

    T.c.W. B,Joseph II(hw, 1994), . 209.

    110 Bw kwd dbt t Dk tbt t pf t

    Sinews of Power.