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taxpayers_motivation_scenario.md

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Taxpayers Motivation Scenario

Name

Taxpayers

Description

The Napoleonic cadastre was established in 1807 to precisely and fairly define the evaluation of each plot. The cadastre does not certify the ownership of a plot by a person; only notarized deeds can do that.

The true interest that the Government has in the cadastre is that everywhere the truth is known, that all properties are assessed in a fair proportion. This interest is based on two considerations: one, that the more equally the tax is distributed, the more easily it is collected; the other, far more compelling in its eyes, that the equality of distribution is a great act of justice owed to all French people. Thus, the Government's interest is none other than that of the property owners themselves.

Excerpt from the Recueil méthodique des lois, décrets, réglmens, instructions et décisions sur le cadastre de la France, 1811

The taxpayers (owners or usufructuaries) of the plots are indicated in the cadastre registers (initial and mutation registers). They can be individuals or legal entities, taxable for the plots for which they possess ownership and/or usufruct rights and are therefore generally liable for land tax.

Note: Some owners and usufructuaries mentioned in the mutation registers and initial registers are not taxable (e.g., municipalities).

  • A taxpayer is characterized by:

    • {mandatory} a label
    • {optional} an activity
    • {optional} one or more addresses
    • {optional} a land taxpayer type (Owner, Bare owner, Usufructuary)

  • The label property can be broken down into several other properties:

    • {mandatory} a name or a corporate name or a referential expression to designate a group of people (Heirs + Family name, Prince of ...)
    • {optional} one or more first names
    • {optional} a title (Mr., Mrs., Miss, Monsignor, General)
    • {optional} a family status (Miss, Widow, Father, Son, Daughter, Minor)

Exemples

Exemple 1 [Lastname]

Prudhomme
- Liste alphabétique de la matrice des propriétés non bâties de Marolles-en-Brie (Seine-et-Oise). 1914-1932. Cote FRAD094_3P_000390_01_0012.

Exemple 2 [Lastname | Address]

Germay à Paris
- Etats de sections de la commune de Valenton (Seine-et-Oise). 1810-1811. Cote FRAD094_3P_000036_01_0015.

Exemple 3 [Lastname | Activity | Address]

Barbaroux quincailler à Paris
- Liste alpahbétique de la matrice des propriétés foncières de Choisy-le-Roi (Seine). 1836-1841. Cote FRAD094_3P_000171_01_0008.

Exemple 4 [Lastname | Firstname | Activity | Address]

Costy, Jn Bte Tailleur de Pierre à Villeneuve Leroy
- Matrice des propriétés foncières d'Ablon-sur-Seine (Seine-et-Oise). 1822-1914. Cote FRAD094_3P_000019_01_0051.

Exemple 5 [Lastname | Firstnames | Address 1 | Address 2 (current)]

Besnet Joseph, Henri - 6/8 Rue Camille Desmoulins 19 Rue Guichard
- Matrice des propriétés non bâties de la commune d'Arcueil (Seine). 1902. Cote FRAD094_3P_000052_01_0004.

Exemple 6 [Lastname | Firstname | Family status | Address]

Tellier Catherine fille majeure à Ablon
- Etats de sections de la commune d'Ablon-sur-Seine (Seine-et-Oise). 1810. Cote FRAD094_3P_000017_01_0073.

Exemple 7 [Lastname | Firstname (of husband) | Family status | Lastname (before wedding)]

Pravel Louis Ve né Gerbuisson
- Liste alphabétique de la matrice des propriétés bâties et non bâties de Marolles-en-Brie (Seine-et-Oise). 1812-1822. Cote FRAD094_3P_000076_01_0007.

Exemple 8 [Social reason]

Commune d'Ablon
- Matrice des propriétés foncières d'Ablon-sur-Seine (Seine-et-Oise). 1822-1914. Cote FRAD094_3P_000019_01_0050.

Exemple 9 [Social reason]

Société anonyme du Comptoir Central de l'Est
- Liste alphabétique de la matrice des propriétés foncières de Champigny (Seine-et-Oise). 1841-1914. Cote FRAD094_3P_000107_01_0009.