The royal taille naturally retained the distinctive characteristics of the seigniorial, as can be seen from an examination of the way in which it was assessed and collected; the chief characteristic being that ecclesiastics and nobles, who were exempt from the seigniorial taille, were also exempt from the royal.
He demanded the reform of the taille, the suppression of internal customs duties and greater freedom of trade.
Every lord who possessed serfs could levy the taille on them, and originally this was done arbitrarily (a volonte) both as to frequency and amount.
The taille seigneuriale was a true tax, levied by a lord on all his subjects who were neither nobles nor ecclesiastics.
At that time there was no royal taille, strictly speaking; it was only the seigniorial taille transferred to the crown, but it was one of the first taxes his right to levy which upon all the inhabitants of the domain of the crown, whether serfs or roturiers, was recognized.