: a tax on salt levied in France prior to 1790.

Who made the gabelle?

One of the most oppressive and intolerable tax burdens was the Gabelle - the salt tax levied by the French Kings.

Was the gabelle a direct tax?

Taxation is considered an important cause of the French Revolution. ... The gabelle or salt tax, for example, was levied at much higher amounts in Paris and surrounding provinces than in southern France. The nobility and clergy were also exempt from some direct taxes.