the origins of contemporary france-5-第64部分

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Versailles；　the　public　treasury　had　to　feed　the　rabble　of　Paris；　still

more　voracious；　and；　from　1793　to　1796；　the　maintenance　of　this　rabble

cost　it　twenty…five　times　as　much　as；　from　1783　to　1786；　the

maintenance　of　the　court。＇7＇　　Finally；　at　Paris　as　at　Versailles；　the

subordinates　who　lived　on　the　favored　spot；　close　to　the　central

manger；　seized　on　all　they　could　get　and　ate　much　more　than　their

allowance。　Under　the　ancient　Régime；　〃the　ladies　of　honor；　every　time

they　travel　from　one　royal　country…house　to　another；　gain　80　％。　on　the

cost　of　the　journey；〃　while　the　queen's　first　chambermaid　gains；　over

and　above　her　wages；　38；000　francs　a　year　out　of　the　sales　of　half…

burnt　candles。＇8＇　　Under　the　new　Régime；　in　the　distribution　of　food；

〃the　matadors　of　the　quarter；〃　the　patriots　of　the　revolutionary

committees；　deduct　their　portions　in　advance；　and　a　very　ample

portion；　to　the　prejudice　of　the　hungry　who　await　their　turn；　one

taking　seven　rations　and　another　twenty。＇9＇　　Thus　did　the　injustice

remain；　in　knocking　it　over；　they　had　simply　made　matters　worse；　and

had　they　wished　to　build　permanently；　now　was　the　time　to　put　an　end

to　it；　for；　in　every　social　edifice　it　introduced　an　imbalance。

Whether　the　plumb…line　deflects　right　or　left　is　of　little

consequence；　sooner　or　later　the　building　falls　in；　and　thus　had　the

French　edifice　already　fallen　twice；　the　first　time　in　1789；　through

imminent　bankruptcy　and　hatred　of　the　ancient　Régime；　and　the　second

time　in　1799；　through　an　actual　bankruptcy　and　hatred　of　the

Revolution。



An　architect　like　the　French　Consul　is　on　his　guard　against　a

financial；　social　and　moral　danger　of　this　sort。　He　is　aware　that；　in

a　well…organized　society；　there　must　be　neither　surcharge　nor

discharge；　no　favors；　no　exemptions　and　no　exclusions。　Moreover；

〃l'Etat　c'est　lui；〃＇10＇　thus　is　the　public　interest　confounded　with

his　personal　interest；　and；　in　the　management　of　this　double　interest；

his　hands　are　free。　Proprietor；　and　first　inhabitant　of　France　in　the

fashion　of　its　former　kings；　he　is　not　obliged　and　embarrassed　as　they

were　by　immemorial　precedents；　by　the　concessions　they　have　sanctioned

or　the　rights　they　have　acquired。　At　the　public　table　over　which　he

presides　and　which　is　his　table；　he　does　not；　like　Louis　XV。　or　Louis

XVI。；　encounter　messmates　already　installed　there；　the　heirs　or

purchasers　of　the　seats　they　occupy；＇11＇　extending　in　long　rows　from

one　end　of　the　room　to　the　other；　each　in　his　place　according　to　rank；

in　an　arm…chair；　or　common　chair；　or　on　a　footstool；　all　being　the

legitimate　and　recognized　owners　of　their　seats；　all　of　them　the

King's　messmates　and　all　authorized　by　law；　tradition　and　custom　to

eat　a　free　dinner　or　pay　for　it　at　less　than　cost；　to　find　fault　with

the　dishes　passed　around；　to　reach　out　for　those　not　near　by；　to　help

themselves　to　what　they　want　and　to　carry　off　the　dessert　in　their

pockets。　At　the　new　table　there　are　no　places　secured　beforehand。　It

is　Napoleon　himself　who　arranges　the　table；　and　on　sitting　down；　he　is

the　master　who　has　invited　whomsoever　he　pleases；　who　assigns　to　each

his　portion；　who　regulates　meals　as　he　thinks　best　for　his　own　and　the

common　interest；　and　who　introduces　into　the　entire　service　order；

watchfulness　and　economy。　Instead　of　a　prodigal　and　negligent　grand…

seignior；　here　at　last　is　a　modern　administrator　who　orders　supplies；

distributes　portions　and　limits　consumption；　a　contractor　who　feels

his　responsibility；　a　man　of　business　able　to　calculate。　Henceforth；

each　is　to　pay　for　his　portion；　estimated　according　to　his　ration；　and

each　is　to　enjoy　his　ration　according　to　his　quota。　…　Judge　of　this　by

one　example：　In　his　own　house；　customarily　a　center　of　abuses　and

sinecures；　there　must　be　no　more　parasites。　From　the　grooms　and

scullions　of　his　palace　up　to　its　grand　officials；　even　to　the

chamberlains　and　ladies　of　honor；　all　his　domestics；　with　or　without

titles；　work　and　perform　their　daily　tasks　in　person；　administrative

or　decorative；　day　or　night；　at　the　appointed　time；　for　exact

compensation；　without　pickings　or　stealing　and　without　waste。　His

train　and　his　parades；　as　pompous　as　under　the　old　monarchy；　admit　of

the　same　ordinary　and　extraordinary　expenses　…　stables；　chapel；　food；

hunts；　journeys；　private　theatricals；　renewals　of　plate　and　furniture；

and　the　maintenance　of　twelve　palaces　or　chateaux。　While；　under　Louis

XV。；　it　was　estimated　that　〃coffee　with　one　roll　for　each　lady　of

honor　cost　the　King　2；000　livres　a　year；〃　and　under　Louis　XVI。；〃　the

grand　broth　night　and　day〃　which　Madame　Royale；　aged　two　years；

sometimes　drank　and　which　figured　in　the　annual　accounts　at　5201

livres；＇12＇　under　Napoleon　〃in　the　pantries；　in　the　kitchens；　the

smallest　dish；　a　mere　plate　of　soup；　a　glass　of　sugared　water；　would

not　have　been　served　without　the　authorization　or　check　of　grand…

marshal　Duroc。　Every　abuse　is　watched；　the　gains　of　each　are

calculated　and　regulated　beforehand。〃＇13＇　Consequently；　this　or　that

journey　to　Fontainebleau　which　had　cost　Louis　XVI。　nearly　2　million

livres；　cost　Napoleon；　with　the　same　series　of　fêtes；　only　150；000

francs；　while　the　total　expense　of　his　civil　household；　instead　of

amounting　to　25　million　livres；　remains　under　3　million　francs。＇14＇

The　pomp　is　thus　equal；　but　the　expense　is　ten　times　less；　the　new

master　is　able　to　derive　a　tenfold　return　from　persons　and　money；

because　he　squeezes　the　full　value　out　of　every　man　he　employs　and

every　crown　he　spends。　Nobody　has　surpassed　him　in　the　art　of　turning

money　and　men　to　account；　and　he　is　as　shrewd；　as　careful；　as　sharp　in

procuring　them　as　he　is　in　profiting　by　them。







II。　Equitable　Taxation。



The　apportionment　of　charges。　…　New　fiscal　principle　and　new　fiscal

machinery。



In　the　assignment　of　public　burdens　and　of　public　offices　Napoleon

therefore　applies　the　maxims　of　the　new　system　of　rights；　and　his

practice　is　in　conformity　with　the　theory。　For　the　social　order；

which；　according　to　the　philosophers；　is　the　only　just　one　in　itself；

is　at　the　same　time　the　most　profitable　for　him：　he　adds　equity

because　equity　is　profitable　to　him。　…　And　first；　in　the　matter　of

public　burdens；　there　shall　be　no　more　exemptions。　To　relieve　any

category　of　taxpayers　or　of　conscripts　from　taxation　or　from　military

service　would　annually　impoverish　the　treasury　by　so　many　millions　of

crowns；　and　diminish　the　army　by　so　many　thousands　of　soldiers。

Napoleon　is　not　the　man　to　deprive　himself　without　reason　of　either　a

soldier　or　a　franc；　above　all　things；　he　wants　his　army　complete　and

his　treasury　full；　to　supply　their　deficits　he　seizes　whatever　he　can

lay　his　hands　on；　both　taxable　material　as　well　as　recruitable

material。　But　all　material　is　limited；　if　he　took　too　little　on　the

one　hand　he　would　be　obliged　to　take　too　much　on　the　other；　it　is

impossible　to　relieve　these　without　oppressing　those；　and　oppression；

especially　in　the　matter　of　taxation；　is　what；　in　1789；　excited　the

universal　jacquerie；　perverted　the　Revolution；　and　broke　France　to

pieces。　…　At　present；　in　the　matter　of　taxation；　distributive　justice

lays　down　a　universal　and　fixed　law；　whatever　the　property　may　be；

large　or　small；　and　of　whatever　kind　or　form；　whether　lands；

buildings；　indebtedness；　ready　money；　profits；　incomes　or　salaries；　it

is　the　State　which；　through　its　laws；　tribunals；　police；　gendarmes　and

army；　preserves　it　from　ever　ready　aggression　within　and　without；　the

State　guarantees；　procures　and　ensures　the　enjoyment　of　it。

Consequently；　property　of　every　species　owes　the　State　its　premium　of

assurance；　so　many　centimes　on　the　franc。　The　quality；　the　fortune；

the　age　or　the　sex　of　the　owner　is　of　little　importance；　each　franc

assured；　no　matter　in　whose　hands；　must　pay　the　same　number　of

centimes；　not　one　too　much；　not　one　too　little。　…　Such　is　the　new

principle。　To　announce　it　is　easy　enough；　all　that　is　necessary　is　to

combine　speculative　ideas；　and　any　Academy　can　do　that。　The　National

Assembly　of　1789　had　proclaimed　it　with　the　rattling　of　drums；　but

merely　as　a　right　and　with　no　practical　effect。　Napoleon　turns　it　into

a　reality；　and　henceforth　the　ideal　rule　is　applied　as　strictly　as　is

possible　with　human　material；　thanks　to　two　pieces　of　fiscal　machinery

of　a　new　type；　superior　of　their　kind；　and　which；　compared　with　those

of　the　ancient　Régime；　or　with　those　of　the　Revolution；　are

masterpieces。



III。　Formation　of　Honest；　Efficient　Tax　Collectors



Direct　real　and　personal　taxation。　…　In　what　respect　the　new　machinery

is　superior　to　the　old。　　…　Full　and　quick　returns。　…　Relief　to

taxpayers。　…　Greater　relief　to　the　poor　workman　and　small　farmer。



The　collection　of　a　direct　tax　is　a　surgical　operation　performed　on

the　taxpayer；　one　which　removes　a　piece　of　his　substance：　he　suffers

on　account　of　this　and　submits　to　it　only　because　he　is　obli