the origins of contemporary france-5-第67部分

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levies　and　enforce　the　law　on　the　populace；　ended　in　subjecting　the

law　to　the　populace　and　in　decreeing　the　suppression　of　indirect

taxation　entirely。＇39＇



Such；　in　the　matter　of　taxation；　is　the　work　of　the　Revolution。　Of　the

two　sources　which；　through　their　regular　afflux；　fill　the　public

Treasury；　and　of　which　the　ancient　Régime　took　possession　and　managed

badly；　violently；　through　loose　and　bungling　measures；　it　has　nearly

dried　up　the　first　one；　direct　taxation；　and　completely　exhausted　the

second　one；　indirect　taxation。　At　present；　as　the　empty　Treasury　must

be　filled；　the　latter　must　be　taken　in　hand　the　same　as　the　former；

its　waters　newly　gathered　in　and　gently　conducted　without　loss。　The

new　government　sets　about　this；　not　like　the　old　one；　in　a　rude；

conventional　manner；　but　as　an　engineer　and　calculator　who　knows　the

ground；　its　inclination　and　other　obstacles；　in　short；　who　comprehends

human　sensibility　and　the　popular　imagination。＇40＇　…　And；　first　of

all；　there　is　to　be　no　more　farming…out　（of　the　collection　of　the

revenues）：　the　State　no　longer　sells　its　duties　on　salt　or　on

beverages　to　a　company　of　speculators；　mere　contractors；　who　care　for

nothing　but　their　temporary　lease　and　annual　incomes；　solely　concerned

with　coming　dividends；　bleeding　the　tax…payer　like　so　many　leeches　and

invited　to　suck　him　freely；　interested　in　multiplying　affidavits　by

the　fines　they　get；　and　creating　infractions；　authorized　by　a　needy

government　which；　supporting　itself　on　their　advances；　places　the

public　force　at　their　disposal　and　surrenders　the　people　to　their

exactions。　Henceforth；　the　exchequer　collects　for　itself　and　for　its

own　account。　It　is　the　same　as　a　proprietor　who；　instead　of　leasing　or

renting　out；　improves　his　property　and　becomes　his　own　farmer。　The

State；　therefore；　considers　the　future　in　its　own　interest；　it　limits

the　receipts　of　the　current　year　so　as　not　to　compromise　the　receipts

of　coming　years；　it　avoids　ruining　the　present　tax…payer　who　is　also

the　future　taxpayer；　it　does　not　indulge　in　gratuitous　chicanery；　in

expensive　lawsuits；　in　warrants　of　execution　and　imprisonment；　it　is

averse　to　converting　a　profitable　laborer　into　a　beggar　who　brings　in

nothing；　or　into　a　prisoner　for　debt　who　costs　it　something。　Through

this　course；　the　relief　is　immense；　ten　years　previous　to　the

Revolution；＇41＇　it　was　estimated　that；　in　principal　and　in

accessories；　especially　in　costs　of　collection　and　in　fines；　indirect

taxation　cost　the　nation　twice　as　much　the　king　derived　from　it；　that

it　paid　371　millions　to　enable　him　to　receive　184　millions；　that　the

salt…tax　alone　took　out　of　the　pockets　of　the　taxpayer　100　millions

for　45　millions　deposited　in　his　coffers。　Under　the　new　government；

fines　became　rarer；　seizures；　executions　and　sales　of　personal

property　still　rarer；　while　the　costs　of　collection；　reduced　by

increasing　consumption；　are　not　to　exceed　one…twentieth　in…stead　of

one…fifth　of　the　receipts。＇42＇　…　In　the　second　place；　the　consumer

becomes　free　again；　in　law　as　in　fact；　not　to　purchase　taxed　goods。　He

is　no　longer　constrained；　as　formerly；　in　the　provinces　subject　to

high　salt…tax；　to　accept；　consume；　and　pay　for　duty…salt；　7　pounds　per

head　at　13　sous　the　pound。　Provincial；　town　or　seignorial　taxes　on

Bread；　a　commodity　which　he　cannot　do　without；　no　longer　exist；　there

is　no　piquet；　or　duty　on　flour；　as　in　Provence；＇43＇　no　duties　on　the

sale　or　of　grinding　wheat；　no　impediments　to　the　circulation　or

commerce　of　grain。　And；　on　the　other　hand；　through　the　lowering　of

fiscal　charges；　in　the　suppression　of　internal　duties；　and　the

abolition　of　multitudinous　tolls；　other　commodities；　apart　from　bread

reached　by　a　different　tax；　now　becomes　affordable　for　those　of　small

means。　Salt；　instead　of　costing　thirteen　sous　and　over；　no　longer

costs　more　than　two　sous　the　pound。　A　cask　of　Bordeaux　wine　no　longer

pays　two　hundred　livres　before　it　is　retailed　by　the　tavern…keeper　at

Rennes。＇44＇　Except　in　Paris；　and　even　at　Paris；　so　long　as　the

extravagance　of　municipal　expenditure　does　not　increase　the　octroi　the

total　tax　on　wine；　cider　and　beer　does　not　add；　even　at　retail；　more

than　18　％　to　their　selling　price；＇45＇　while；　throughout　France；　the

vine…grower；　or　the　wine…maker；　who　gathers　in　and　manufactures　his

own　wine；　drinks　this　and　even　his　brandy；　without　paying　one　cent　of

tax　under　this　heading。＇46＇　…　Consequently；　consumption　increases；

and；　as　there　are　no　longer　any　exempt　or　half…exempt　provinces；　no

more　free　salt　（franc　salé）；＇47＇　no　more　privileges　arising　from

birth；　condition；　profession　or　residence；　the　Treasury；　with　fewer

duties；　collected　or　gained　as　much　as　before　the　Revolution：　In　1809

and　1810；　20　millions　on　tobacco；　54　millions　on　salt；　100　millions　on

liquors；　and　then；　as　the　taxpayer　became　richer　and　spent　more；　still

larger　and　larger　sums：　in　1884；　305　millions　on　tobacco：　in　1885；　429

millions　on　liquors；＇48＇　without　counting　another　100　millions　again

raised　on　liquors　through　town　octrois。　…　And　lastly；　the　exchequer；

with　extreme　prudence；　keeps　out　of　sight　and　succeeds　in　almost

saving　the　taxpayer　from　contact　with；　or　the　presence　of；　its　agents。

There　is　an　end　to　a　domestic　inquisition。　The　excise　man　no　longer

pounces　in　on　the　housewife　to　taste　the　pickle；　to　find　out　whether

the　ham　has　been　cured　with　bogus　salt；　to　certify　that　all　the

dutiable　salt　has　been　used　in　〃the　pot　and　the　salt…cellar。〃　The

wine…inspector　no　longer　comes　suddenly　on　the　wine…grower；　or　even　on

the　consumer；　to　gauge　his　casks；　to　demand　an　account　of　what　he

drinks；　to　make　an　affidavit　in　case　of　deficit　or　over…consumption；

to　impose　a　fine　should　a　bottle　have　been　given　to　a　sick　person　or

to　a　poor　one。　The　50；000　customs　officers　or　clerks　of　the　ferme；　the

23；000　soldiers　without　a　uniform　who；　posted　in　the　interior　along　a

line　of　1200　leagues；　guarded　the　heavily　taxed　salt　districts　against

the　provinces　which　were　less　taxed；　redeemed　or　free；　the　innumerable

employees　at　the　barriers；　forming　a　confused　and　complicated　band

around　each　province；　town；　district　or　canton；　levying　on　twenty　or

thirty　different　sorts　of　merchandise　forty…five　principal　duties；

general；　provincial；　or　municipal；　and　nearly　sixteen　hundred　tolls；

in　short；　the　entire　body　of　officials　of　the　old　system　of　indirect

taxation　has　almost　wholly　disappeared。　Save　at　the　entrance　of　towns；

and　for　the　octroi　the　eye　no　longer　encounters　an　official　clerk。　The

carters　who；　from　Roussillon　or　Languedoc；　transport　a　cask　of　wine　to

Paris；　are　no　longer　subject　to　his　levies；　humiliations　and　moods　in

twenty　different　places；　nor　to　ascribe　to　him　the　dozen　or　fifteen

days'　useless　extension　of　their　trip　due　to　his　predecessor；　and

during　which　they　had　to　wait　in　his　office　until　he　wrote　a　receipt

or　a　permit。　There　is　scarcely　any　one　now　but　the　inn…keeper　who　sees

his　green　uniform　on　his　premises。　After　the　abolition　of　the　house…

inventory；　nearly　two　millions　of　proprietors　and　wine　métayers　are

forever　free　of　his　visits；＇49＇　from　now　on；　for　consumers；　especially

for　the　people；　he　seems　absent　and　non　existent。　In　effect；　he　has

been　transferred　one　or　two　hundred　leagues　off；　to　the　salt…

establishments　in　the　interior　and　on　the　coasts；　and　on　the　frontier。

There　only　is　the　system　at　fault；　nakedly　exposing　its　vice；　…　a　war

against　exchanges；　the　proscription　of　international　commerce；

prohibition　pushed　to　extreme；　the　continental　blockade；　an

inquisition　of　20；000　customs　officials；　the　hostility　of　100；000

defrauders；　the　brutal　destruction　of　seized　goods；　an　augmentation　in

price　of　100　％　on　cottons　and　400％　on　sugar；　a　dearth　of　colonial

articles；　privation　to　the　consumer；　the　ruin　of　the　manufacturer　and

trader；　and　accumulated　bankruptcies　one　after　the　other　in　1811　in

all　the　large　towns　from　Hamburg　to　Rome。＇50＇　This　vice；　however；

belongs　to　the　militant　policy　and　personal　character　of　the　master；

the　error　that　taints　the　external　side　of　his　fiscal　system　does　not

reach　the　internal　side。　After　him；　under　pacific　reigns；　it　is

gradually　modified；　prohibition　gives　way　to　protection　and　then

changes　from　excessive　protection　to　limited　protection。　France

remains；　along　with　secondary　improvements　and　partial　amendments；　on

the　course　marked　out　by　the　Consulate　and　the　Empire；　this　course；　in

all　its　main　lines；　is　clearly　traced；　straight；　and　yet　adapted　to

all　things；　by　the　plurality；　establishment；　distribution；　rate　of

taxation　and　returns　of　the　various　direct　and　indirect　taxes；　nearly

in　conformity　with　the　new　principles　of　political　economy；　as　well　as

in　conformity　with　the　ancient　maxims　of　distributive　justice；

carefully　directed　between　the　two　important　interests　that　have　to　be

cared　for；　that　of　the　people　who　pays　and　of　the　State　which

collects。



Consider；　in　effect；　wh