“ FARM, in the most generally used sense, a portion of land leased or held for the purpose of agriculture; hence “farming” is equivalent to the pursuit of agriculture, and “farmer” to an agriculturist. This meaning is comparatively modern. ”

“ In monarchical Europe, which grew out of the ruins of the Roman empire, the revenue was almost universally farmed, but the system was gradually narrowed down until only indirect taxes became the subject of farming. France from the 16th to the 18th centuries is the most interesting modern example. ”

“ The rapacity of the farmers-general was proverbial, and the loss to the revenue by the system was great, while very considerable hardships were inflicted on the poorer contributors by the unscrupulous methods of collection practised by the underlings of the farmers. In addition, the unpopular nature of the taxes caused deep discontent, and the detestation in which the farmers-general were held culminated in the execution of thirty-two of them during the French Revolution and the sweeping away of the system. ”