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57-484: The hôtel particulier that houses the collection was built between 1656 and 1659 for Pierre Aubert, seigneur de Fontenay, a tax farmer who became rich collecting the gabelle or salt tax (the name of the building means "salted"). The architect was Jean Boullier from Bourges , also known as Boullier de Bourges; sculpture was carried out by the brothers Gaspard and Balthazard Marsy and by Martin Desjardins . It

114-690: A French court ruled that the inheritors to the Picasso estate were Jacqueline, his children and grandchildren: Claude, Paloma, Maya, Bernard and Marina Picasso . Eventually Claude, Paloma and Jacqueline agreed to establish the Musée Picasso in Paris. Jacqueline Picasso never recovered from the death of her husband. She had been frequenting Picasso's grave on the eighth of every month and said that he wanted her to join him. She shot herself, with Picasso’s gun, on 15 October 1986 in their Mougins home,

171-479: A better match. In the summer of 1954, Picasso went to stay at the large home of Comte Jacques de Lazarme in Perpignan . He arrived there on 6 August with his daughter Maya and his other two children Claude and Paloma . There they were joined by Douglas Cooper , John Richardson, and later Roland Penrose . Roque and her daughter Cathy also joined the group, but had to stay in a local hotel. When Maya left near

228-400: A contract as a going concern (not as a sub-infeudated fee ), that is to say as a unit producing a revenue stream, together with its workers and livestock, for exploitation by a tenant who was licensed by the contract, or firma , to keep all the revenue he could extract from the holding in exchange for fixed rents. Thus the rights to the revenue stream produced by the land had been farmed by

285-569: A darkened room, sobbing, or address a photograph of her husband as though he were still alive". Richardson observed that whenever he visited Roque after the death of Picasso, she would be utterly distraught, often requiring a doctor to administer tranquillisers. In 1980, her condition seemed to improve and she flew to New York for a Picasso retrospective at the Museum of Modern Art . Richardson noted that during his visit to Notre-Dame-de-Vie in 1984 or 1985, she seemed more tormented, often declaring, "Pablo

342-477: A day until she agreed to date him. Françoise Gilot , Picasso's partner at the time, broke off their relationship at the end of September 1953 and left for Paris with their two children. As she saw Picasso choose and fell in love with Jacqueline. Gilot recalled that when she visited him in July 1954, Picasso continued to live alone, but Roque visited him almost every day. She had been living with her daughter Cathy at

399-423: A favorable rent by overstating the riskiness of the cash flow stream and effectively managing the assigned debts as a skilled debt-collector and manager. They must ensure their ability to enforce debt payments, including resorting to legal action and paying standard fees for bringing a lawsuit under the government authority that is the farm's lessor. The tenant acts as a principal, not the lessor's agent. Tax farming

456-426: A few rooms with thematic presentations, but the museum largely follows a chronological sequence, displaying painting, drawings, sculptures and prints. Other items include photographs, manuscripts, newspaper clippings and photographs to provide additional contextual information. The museum has also made an effort to present works by cartoonists who mocked or caricatured Picasso's work from the 1950s. The second floor has

513-568: A law that permitted heirs to pay inheritance taxes with works of art instead of money, as long as the art is considered an important contribution to the French cultural heritage. This is known as a dation , and it is allowable only in exceptional circumstances. Dominique Bozo , a curator of national museums, selected those works that were to become the dation Picasso . This selection was reviewed by Jean Leymarie and ratified in 1979. It contained work by Picasso in all techniques and from all periods, and

570-439: A museum board member. Since 1985 more than 1,000 exhibits have been bought by the museum. In a period of economic crisis and government cutbacks on funding for culture, longtime director Anne Baldassari still managed to raise $ 41 million for the makeover by exporting artworks for exhibition abroad. The Musée Picasso raised between €1 million and €3.5 million a year between 2008 and 2011 from the touring exhibition "Masterpieces from

627-492: A newly purchased building. The expansion project, whose budget doubled to almost $ 70 million, was supposed to be completed in two years when it began in 2009. But as it grew in scope and size, reopening dates were announced and delayed several times. After a five-year closure the museum reopened on 25 October 2014. 48°51′35.03″N 2°21′44.78″E  /  48.8597306°N 2.3624389°E  / 48.8597306; 2.3624389 Tax farmer Farming or tax-farming

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684-947: A private retreat at the Villa La Californie near Mougins . By the end of 1957, Picasso was searching for a new home due to the rise of nearby developments, and bought Château of Vauvenargues in 1958. They married in Vallauris on 2 March 1961. To celebrate their marriage, the couple moved to a villa named Notre-Dame-de-Vie, situated on a hillside near Mougins, where Picasso spent his final 12 years. They were deeply in love with each other and Picasso spent 19 years with her, 12 married. Roque's image began to appear in Picasso's paintings in 1954. These portraits are characterized by an exaggerated neck and feline face, distortions of Roque's features. Eventually her dark eyes and eyebrows, high cheekbones, and classical profile would become familiar symbols in his late paintings. Picasso made

741-484: A scarf , a lino cut of Jacqueline as "Lola de Valence", which was a reference to Édouard Manet 's 1862 painting of the Spanish dancer. In 1963 he painted her portrait 160 times, and continued to paint her, in increasingly abstracted forms, until 1972. Roque was devoted to Picasso throughout their marriage and when he died in 1973, she was deeply affected by grief. Art critic, Richard Dorment stated, "she would sit in

798-453: A special area set aside for temporary exhibitions and prints. The third floor contains the library, the documentation and archives department (reserved for research), and the curator's offices. More than 5,000 works were donated by Picasso's family after his death in 1973 under a law permitting heirs to contribute art in lieu of tax payments. More donations came from the estate of Picasso's last wife, Jacqueline Roque , and from Anne Sinclair ,

855-464: A villa at Golfe-Juan named Le Ziquet. According to Picasso's biographer John Richardson , the majority of Picasso's friends disapproved of Roque, while he developed a rapport with her and considered her to be an excellent match for Picasso due to her "submissive and supportive" temperament and the fact that she was "obsessively in love with him." But they were both in love with each other and unlike Françoise, Jacqueline did not compete with him. She made

912-429: Is a technique of financial management in which the management of a variable revenue stream is assigned by legal contract to a third party and the holder of the revenue stream receives fixed periodic rents from the contractor. It is most commonly used in public finance , where governments (the lessors ) lease or assign the right to collect and retain the whole of the tax revenue to a private financier (the farmer), who

969-573: Is a non-heritable tax-farming system and was established under Sultan Mehmet II ; however this changed by the 18th century and holders of grants-for-life ( malikâne ) developed their own landowning class. It was officially terminated in 1856 during the Tanzimat reforms. Besides the Romans, historical examples include the tax collection methods of the Ptolemies , Seljuks , Mamluks , Ottomans ,

1026-478: Is charged with paying fixed sums (sometimes called "rents", but with a different meaning from the common modern term) into the treasury . Farming in this sense has nothing to do with agriculture , other than in a metaphorical sense. There are two possible origins for farm . Some sources derive "farm" with its French version ferme , most notably used in the context of the Fermiers Generaux , from

1083-405: Is complemented by Picasso's own personal art collection of works by other artists, including Renoir , Cézanne , Degas , Rousseau , Seurat , de Chirico and Matisse . It also contains some Iberian bronzes and a good collection of African art , by which Picasso was greatly inspired. The museum also contains a large number of works that Picasso painted after his seventieth birthday. There are

1140-685: Is considered to be one of the finest historic houses in the Marais. The mansion has changed hands several times by sale or inheritance although the occupants have included the Embassy of the Republic of Venice (1671), then François de Neufville, duc de Villeroi ; it was expropriated by the State during the French Revolution; in 1815 it became a school, in which Balzac studied; before housing

1197-622: Is especially rare in terms of its excellent collection of sculptures. Upon Jacqueline Picasso 's death in 1986, her daughter offered to pay inheritance taxes by a new dation . The collection has also acquired a number of works through purchases and gifts. Picasso once said "I am the greatest collector of Picassos in the world." He had amassed an enormous collection of his own work by the time of his death in 1973, ranging from sketchbooks to finished masterpieces. The Musée Picasso has over 5,000 works of art by Picasso including 3,700 works on paper, ceramics, sculptures in wood and metal, and paintings. This

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1254-476: Is not dead". After Picasso's death, Jacqueline prevented his children Claude and Paloma Picasso from attending his funeral, because it was the will of Picasso before he died. Jacqueline also barred Picasso's grandson Pablito Picasso (son of Paolo, Picasso's son from his marriage to the Ukrainian dancer Olga Khokhlova ) from attending the service, due to Pablo's conflict with Paolo before his death. Pablito

1311-406: Is related to the possibility of some debts forming the revenue stream being defaulted on or paid late, leading to variability in the revenue. The resulting figure becomes the maximum rent the tenant offers to the farm's lessor. The tenant's profit is the excess of revenues extracted from the farm, less the rents, administration, levying, and collection expenses. The tenant's skills lie in negotiating

1368-464: Is stated by these sources as having unusually been borrowed by Medieval Latin as firma or ferma and to have provided the Old French ferme "farm", Occitan ferma "farm". This is refuted by those sources which state firma to derive from classical Latin firmus . The word continued the same senses of "rent, farmed office, source of revenue, feast". The meaning "rent, fixed payment", which

1425-662: The Ecole Centrale des Arts et Manufactures in 1829. It also housed the municipal École des Métiers d'Art. It was acquired by the City of Paris in 1964, and was granted historical monument status in 1968. The mansion was restored by Bernard Vitry and Bernard Fonquernie of the Monument historique in 1974–1980. The Hotel Salé was selected for the Musée Picasso after some contentious civic and national debate. A competition

1482-639: The French State prior to Louis XVI (see ferme générale ), and Russia prior to 1862 and the Dutch East Indies (see pacht ) prior to the twentieth century. In many cases, such as the Abbasid practice of Iqta , these rights were granted by an authority, in this example the caliph, for services rendered or promised. In the Byzantine pronoia system, similar rights were often purchased from

1539-496: The Hundred of Normancross to the abbot and monks of Thorney to be held in fee-farm for an annual rent of 100 shillings which I order them to pay to my sheriff at Huntingdon. And I forbid any of my officers to do them injury or insult in respect of this. The Chief Rabbi of Egypt , Sar Shalom ben Moses was accused of tax farming, which led to his excommunication by Maimonides . The iltizam ( Ottoman Turkish : التزام )

1596-762: The French Riviera and took a job at the Madoura Pottery in Vallauris . She lived in Le Ziquet in Golfe-Juan, Vallauris. Pablo Picasso met Roque in the summer of 1952 while she was working at the Madoura Pottery. At the age of 26, she had taken the role of salesperson in the company's store and was located near to the entrance, where Picasso easily noticed her. He romanced her by drawing a dove on her house in chalk and bringing her one rose

1653-738: The Picasso Museum". The tour helped fund the refurbishment of the museum and included the De Young Museum , San Francisco, where attendance topped 335,000, the Chinese Pavilion, Shanghai, the Art Gallery of New South Wales , Sydney, the Art Gallery of Ontario , Toronto, and the Palazzo Reale , Milan. Upon re-opening, the museum is expected to finance more than 60 percent of its annual budget. In 2014, Baldassari

1710-624: The Roman model were used in Ptolemaic Egypt , various medieval Western European countries, the Ottoman and Mughal empires, and in Qing dynasty China. As states become stronger, buoyed up by revenues brought in by tax farming, the practice was discontinued in favour of centralized tax collection systems. In part this was because tax farming systems tended to rely on wealthy individuals outside

1767-654: The chateau where they had spent their married life together; she was 59 years old. She was buried with her husband on the terrace outside the Château of Vauvenargues. Shortly before her death she had confirmed that she would be present at an upcoming exhibit of her private collection of Picasso's work in Spain. Picasso created more portraits of his second wife than any other woman in his life. John Richardson , Picasso's biographer, described Picasso's final years before his death as "L'Époque Jacqueline". Arne Glimcher , founder of

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1824-429: The city of Chicago needed money and a deal was made to sell all 36,000 of the parking meter spots in the city for 75 years for 1.15 billion dollars to a firm called Chicago Parking Meters . Tax farming is not synonymous with modern privatized tax collection , where private individuals or companies collect taxes and pass them to the state in return for a commission or fee, without bearing any risk consequent of default by

1881-404: The crown. Though such arrangements in some respects seem similar to the feudal system, there are significant disparities, including continuance of state power and, at least in the case of pronoia , theoretical time limits on the grant. In many cases, including those mentioned, tax rights were not transferable or divisible, unlike feudal fiefdoms. Sometimes, as in the case of Miguel de Cervantes ,

1938-657: The efficiency of tax collection within Rome itself but the system quickly spread to the Provinces . Within the Roman Empire, these private individuals and groups which collected taxes in lieu of the bid (i.e. rent) they had paid to the state were known as publicani , of whom the best known is the disciple of Jesus Matthew the Apostle , a publicanus in the village of Capernaum in the province of Galilee . The system

1995-490: The end of August, Roque was allowed to stay in Picasso's room. Two nights later, Picasso and Roque had a huge argument. Patrick O'Brian , a friend of the Lazermes’, recalled that the next morning Roque left to drive to Golfe-Juan , but would stop every hour to speak to Picasso. By the time she reached Béziers , Roque was suicidal. She returned that evening but the argument created a rift between them. O'Brian recalled, "During

2052-682: The family was happy again. Her new father offered Art lover Jacqueline, Violin and classic Dance lessons. Jacqueline was 18 when her mother Madeleine died of a stroke, in 1944. 4 January 1948 she gave birth to her daughter, Catherine Madeleine Blanche Hutin (now married: Hutin-Blay) and Jacqueline married André Hutin, an engineer. The young family moved to Upper Volta (now Burkina Faso) in West Africa where Hutin worked as an engineer, but Jacqueline left André and returned to France with Cathy in 1952 and divorced Hutin in November 1954. She settled down on

2109-464: The first portrait of his second wife on 2 June 1954. It was exhibited at the Maison de la Pensée Français in Paris in July as Portrait de Madame Z , which was inspired by the name of Jacqueline's house Le Ziquet. A second portrait of Jacqueline seated was completed on 3 June. It is likely that Picasso's series of paintings Les Femmes d'Alger , derived from Eugène Delacroix 's The Women of Algiers

2166-406: The goods to create a second profit source. Such abuses stifle economic growth by restricting the ability of the tradesman to reinvest in his business, limiting the quantity of taxes generated over the long-term. In Bangladesh and India tolls on bridges and roads and dues from public properties such as lakes and forests are often leased to private persons or firms. After the 2008 financial crisis,

2223-540: The income stream itself. In 1999 the National Board of Revenue in Bangladesh (NBR) negotiated with cigarette producing firms a minimum amount of value added tax (VAT) that should be paid per month even though VAT is an ad valorem tax, that is to say of variable yield. The NBR took this step because under the self-clearance system monitoring of production and sales of cigarettes proved to be difficult. It

2280-407: The king or a lord by a tenant or vassal; rent, feast, benefit, assylum"), from Proto-Germanic * firmō, *firχumō ("means of living, subsistence"), from Proto-Indo-European * perk u- ("life, strength, force"). It is related to other Old English words such as feormehām ("farm"), feormere ("purveyor, grocer"), feormian ("to provision, sustain"), and feorh ("life, spirit"). The Old English word

2337-455: The lessor. Because this was the form of the farming transaction most known to popular society, the word "farmer" became synonymous with a tenant of an agricultural holding. According to other sources, the word farm comes from Middle English ferme ("farm, rent, revenue; revenue collected from a farmer; factor, stewardship, meal, feast"), from Old English feorm, farm ("provision, stores of food, supplies, possessions; provisions supplied to

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2394-463: The mediaeval Latin firma , meaning "a fixed agreement, contract", ultimately from the classical Latin adjective firmus , firma , firmum , meaning "firm, strong, stout, steadfast, immoveable, sure, to be relied upon". The modern agricultural sense of the word stems from the same origin, in that a medieval land-"holder" (none "owned" land but the king himself under his allodial title) under feudal land tenure might let it (i.e. lease it out) under

2451-409: The next weeks Picasso's attitude towards her was embarrassingly disagreeable, while hers was embarrassingly submissive — she referred to him as her God, spoke to him in the third person and frequently kissed his hands". Richardson opined, "Picasso was testing the limits of Jacqueline's masochistic devotion. This time around, he could not afford another abortive romance. It was up to Jacqueline to prove by

2508-418: The past would have understood them well, whether done mentally or by making marks in the sand. To determine the maximum rent they are willing to pay, the tenant estimates the long-term average yearly gross value of the revenue stream, based on past records and accounts, adjusting for any new circumstances affecting the future. They then deduct a risk element and a discount for the time value of money. The risk

2565-475: The sheer force of her love that she was the best candidate for his hand". In October 1954, Picasso and Roque began to live together, when she was aged 28 and he was 72. Upon returning to her home in Golfe-Juan, Roque and Picasso found the villa to be too small and moved to Paris. Three days before completing the series of paintings Les Femmes d'Alger , Picasso's estranged wife Olga Khokhlova died, causing Roque and Picasso to return to Cannes. The couple found

2622-543: The state machinery, gangs , and secret societies . The key flaw in the tax farming system is the tension between the state, which seeks a long-term source of taxation revenue, and the tax farmers, who seek to make a profit on their investment in as short a time as possible. As a result, tax-farmers often abuse the taxpayers in various ways, tending them to switch their economic activity from strategic long-term projects to short-term revenue generation. In barter systems, tax farmers commonly undervalue taxes in kind , reselling

2679-415: The tax farmer was a government employee, paid a salary, and all money collected went to the government. Tax farming was an important step in the history of economic development by providing a method for collecting taxes across a large area without the need for a tax-collecting bureaucracy , or during periods when such a bureaucracy is unworkable or impossible to maintain. Systems of tax farming similar to

2736-792: The taxpayer. Tax farming is speculative , meaning that the tenant of the farm bears the full risk of defaulted debts. In addition, a tenant is often required as a term of the lease to make an early rent payment, which must be financed from his own resources until the revenue stream subject to the farm has started to be collected. In the United Kingdom , some tax collection of "lower value debts" by HMRC has been outsourced to debt collection agencies from July 2010. However, debt collection agencies, like invoice factors, are not truly farmers of revenue streams, as they do not bear any risk of default. Rather they make loans in expectation of future receipts, such loans being always recoverable and secured on

2793-667: Was agreed that if the cigarette producing firms paid the minimum revenue fixed by the NBR, physical monitoring would be withdrawn. The NBR resorted to this technique of financial management to avoid the large costs of monitoring while gaining more in revenue with certainty. Jacqueline Roque Jacqueline Picasso or Jacqueline Roque (24 February 1926 – 15 October 1986) was the muse and second wife of Pablo Picasso . Their marriage lasted 12 years until his death, during which time he created over 400 portraits of her, more than any of Picasso's other lovers. Jacqueline Marie Madeleine Roque

2850-470: Was already present in the Old English word, was further strengthened due to the word's resemblance to the unrelated (so say these sources) Latin firmus ("firm, solid"), and firmitas ("security, firmness"). The tenant of a farm can only make a profit after carefully assessing its value. While modern financial management theory employs scientific formulae for such calculations, astute financiers of

2907-479: Was born in 1926, 24 February 22h.00 in Paris, France, to Madeleine Antoinette Longuet and Marie Pierre Georges Roque. She was only two when her father abandoned her mother and her five-year-old brother, André Pierre Georges Roque (born November 1924). Her mother raised her in cramped concierge 's quarters near the Champs Elysées, while also working long hours as a seamstress. But soon her mother re-married and

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2964-475: Was dismissed by Aurélie Filippetti , the French minister of culture, after mounting criticism of her management. New director Laurent Le Bon reopened the museum in September 2014 following a €52 million five-year renovation dogged by delays and escalating costs. By the end of the ongoing construction work, the museum's public space was to nearly triple, to around 58,000 square feet, by moving staff offices to

3021-508: Was held to determine who would design the facilities. The proposal from Roland Simounet was selected in 1976 from amongst the four that were submitted. Other proposals were submitted by Roland Castro and the GAU (Groupement pour l'Architecture et l'Urbanisme), Jean Monge, and Carlo Scarpa. For the most part, the interior of the mansion (which had undergone significant modifications) was restored to its former spacious state. In 1968, France created

3078-683: Was inspired by Roque's beauty; the artist commented that "Delacroix had already met Jacqueline." John Richardson commented, "Françoise had not been the Delacroix type. Jacqueline, on the contrary, epitomized it... And then, there is the African connection: Jacqueline had lived for many years as the wife of a colonial official [Hutin] in Upper Volta. As Picasso remarked, 'Ouagadougou may not be Algiers, nonetheless Jacqueline has an African provenance'". On 28 December 1955, he created Jacqueline with

3135-495: Was originally a Roman practice whereby the burden of tax collection was reassigned by the Roman State to private individuals or groups. In essence, these individuals or groups paid the taxes for a certain area and for a certain period of time and then attempted to cover their outlay by collecting money or saleable goods from the people within that area. The system was set up by Gaius Gracchus in 123 BC primarily to increase

3192-442: Was so distraught he drank a bottle of bleach , dying three months later. Françoise Gilot , Picasso's companion between 1943 and 1953, and mother of two of his children, Claude and Paloma, fought with Jacqueline over the distribution of the artist's estate. Gilot and her children had unsuccessfully contested the will on the grounds that Picasso was mentally ill. After the legal battles and death of Picasso's son Paulo Picasso ,

3249-487: Was widely abused, and reforms were enacted by Augustus and Diocletian . Medieval English kings frequently made grants "in fee -farm", a form of feudal tenure . An example is the following writ of King William II (1087–1100) granting a hundred court to be held in fee-farm by Thorney Abbey : William, king of the English, to all the sheriffs and barons of Huntingdonshire , greeting. Know that I have granted

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