Under the
Ancien Régime, a
pays d'états was a type of
généralité, or fiscal and financial region where, in contrast to the
pays d'election, an
estates provincial or representative assembly of the three orders had retained its traditional role of negotiating the raising of taxes with the royal commissaires or
intendants, dividing the tax burden by diocese and parish, and controlling tax collection. The estates also held onto part of the funds thus raised to repair and develop the roads in its province.