the origins of contemporary france-5-第98部分

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it　on　an　equal　footing；　on　condition　that　each　is　burdened　or　relived

as　much　as　the　other；　on　condition　that　if　the　latter　assumes　one…half

of　the　expense　the　former　shall　assume　the　other　half；　on　condition

that　if　the　latter　quota　on　each　one　hundred　francs　expended　against

calamities　and　for　public　roads　is　50　francs；　the　former　quota　shall

also　be　50　francs。　…　Practically；　however；　this　is　impossible。　Three

times　out　of　four　the　former　levy　with　this　apportionment　would　not　be

returned；　through　prudence　as　well　as　humanity；　the　legislator　is

bound　not　to　overburden　the　poor。　Recently；　in　organizing　the　general

tax　and　the　revenue　of　the　State；　he　has　looked　out　for　them；　now；　in

organizing　the　local　tax　and　the　revenue　of　the　department　or　of　the

commune；　he　looks　out　for　them　to　a　still　greater　extent。



In　the　new　financial　scheme；　so　many　centimes；　added　to　each　franc　of

direct　tax；　form　the　principal　resource　of　the　department　and　commune；

and　it　is　through　this　extra　charge　that　each　taxpayer　pays　his　quota

of　local　expenditure。　Now；　there　is　no　surcharge　on　the　personal　tax；

no　additional　centimes。　Under　this　heading；　the　laborer　without　any

property　or　income；　the　workman　who　lives　in　lodgings；　on　his　wages；

and　from　day　to　day；　contributes　nothing　to　the　expenses　of　his

commune　or　department。　In　vain　do　〃additional　centimes〃　pour　down　on

other　branches　of　direct　taxation；　they　are　not　grafted　on　this　one；

and　do　not　suck　away　the　substance　of　the　poor。＇9＇　　…　There　is　the

same　regard　for　the　half　poor；　in　relation　to　the　artisan　who

furnishes　his　own　room；　but　who　lodges　in　an　upper　story；　and　in

relation　to　the　peasant　whose　hovel　or　cottage　has　but　one　door　and

one　window。＇10＇　　Their　rate　of　taxation　on　doors　and　windows　is　very

low；　purposely　reduced；　kept　below　one　franc　a　year；　while　the　rate　of

their　personal　tax　is　scarcely　higher。　〃Additional　centimes〃　may　be

imposed　on　so　small　a　principal　and　be　multiplied　in　vain；　never　will

they　reach　more　than　an　insignificant　amount。…Not　only　are　the

destitute　relieved　of　both　principal　and　〃additional　centimes；〃　the

verified　poor；　those　who　are　registered　and　are　helped；　or　should　be；

that　is　to　say　2；470；000　persons；＇11＇　but；　again；　others；　by　hundreds

of　thousands；　whom　the　municipal　council　judges　incapable　of　paying。　…

Even　when　people　possess　but　a　small　piece　of　land；　they　are　also

relieved　of　the　land　tax　and　of　the　numerous　additional　centimes　which

increase　it。　Such　is　the　case　with　those　who　are　infirm　or　burdened

with　a　family。　The　exchequer；　so　as　not　to　convert　them　into　beggars

and　vagabonds；　avoids　expropriation；　selling　out　their　concrete　hovel；

vegetable　garden；　and　small　field　of　potatoes　or　cabbages；　it　gives

them　receipts　gratis；　or；　at　least；　refrains　from　prosecuting

them。＇12＇　　In　this　way　the　poor　peasant；　although　a　land…owner；　again

exempts　himself；　or　is　exempted　from　his　local　indebtedness。　In　truth；

he　pays　nothing；　or　nearly　nothing；　otherwise　than　by　prestations

（payments）　in　money　or　in　kind；　that　is　to　say；　by　three　days'　work　on

the　district　roads；　which；　if　he　pays　in　kind；　are　not　worth　more　than

50　sous。＇13＇　Add　to　this　his　portion；　very　small　and　often　null；　of

the　additional　centimes　on　the　tax　on　doors　and　windows；　on　the

personal　tax；　and　on　the　tax　on　real　estate；　in　all　4　or　5　francs　a

year。　Such　is　the　amount　by　which　the　poor　or　half…poor　taxpayer　in

the　villages　liberates　himself　toward　his　department　and　commune。　…In

the　towns；　he　apparently　pays　more；　owing　to　the　octroi。　But；　at

first；　there　are　only　1525　communes　out　of　36；000　in　which　the

octroi＇14＇　has　been　established；　while　in　the　beginning；　under　the

Directory　and　Consulate；　it　was　revived　only　on　his　account；　for　his

benefit；　in　behalf　of　public　charity；　to　defray　the　expenses　of

asylums　and　hospitals　ruined　by　revolutionary　confiscation。　It　was

then　〃an　octroi　for　charity；〃　in　fact　as　well　as　in　name；　like　the

surplus　tax　on　theater　seats　and　tickets；　established　at　the　same　time

and　for　the　same　purpose；　it　still　to…day　preserves　the　stamp　of　its

first　institution。　Bread；　the　indispensable　provision　for　the　poor；　is

not　subjected　to　the　octroi　nor　the　materials　for　making　it；　either

grain　or　flour；　nor　milk；　fruits；　vegetables；　or　codfish；　while　there

is　only　a　light　tax　on　butcher's　meat。　Even　on　beverages；　where　the

octroi　is　heavier；　it　remains；　like　all　indirect　taxes；　nearly

proportional　and　semi…optional。　In　effect；　it　is　simply　an　increase　of

the　tax　on　beverages；　so　many　additional　centimes　per　franc　on　the　sum

of　indirect　taxation；　as　warrantable　as　the　impost　itself；　as

tolerable；　and　for　the　same　motives。＇15＇　　For　the　greater　the　sobriety

of　the　taxpayer；　the　less　is　he　affected　by　this　tax。　At　Paris；　where

the　increase　is　excessive；　and　adds　to　the　6　centimes　paid　to　the

state；　on　each　quart　of　wine；　12　centimes　paid　to　the　city；　if　he

drinks　but　one　quart　a　day；　he　pays；　under　this　heading；　into　the　city

treasury　43　francs　80　centimes　per　annum：　but；　as　compensation　for

this；　he　is　free　of　personal　tax　of　11　3/4　％；　which　this　adds　to　the

amount　of　each　rental　of　the　11　3/4　％；　whereby　this　would　have　added

to　his　rent；　and　therefore　47　francs　per　annum　as　a　rent　of　400

francs。　Thus　what　he　has　paid　with　one　hand　he　gets　back　with　the

other。　Now；　at　Paris；　all　rentals　under　400　francs＇16＇　are　thus　free

of　any　personal　tax；　all　rentals　between　400　and　1000　francs　are　more

or　less　free；　and；　in　the　other　octroi　towns；　an　analogous　discharge

reimburses　to　the　small　taxpayers　a　portion　more　or　less　great　of　the

sum　they　pay　to　the　octroi。　…　Accordingly；　in　the　towns　as　in　the

country；　they　are　favored　at　one　time　through　fiscal　relief　and　at

another　through　administrative　favor；　now　through　compulsory　deduction

and　now　through　total　or　partial　reimbursement。　Always；　and　very

wisely；　the　legislator　apportions　the　burden　according　to　the　strength

of　the　shoulders；　he　relieves　them　as　much　as　he　can；　at　first；　of　the

general　tax；　and　next；　which　is　still　better；　of　the　local　tax。　Hence；

in　local　expenditure；　their　quota　diminishes　out　of　all　proportion　and

is　reduced　to　the　minimum。　Nevertheless；　their　quota　of　local　benefit

remains　full　and　entire；　at　this　insignificant　price　they　enjoy　the

public　highways　and　profit　by　all　the　precautions　taken　against

physical　ills；　each　profits　by　this　personally；　equally　with　any

millionaire。　Each　personally　receives　as　much　in　the　great　dividend　of

security；　health；　and　convenience；　in　the　fruit　of　the　vast　works　of

utility　and　enjoyment　due　to　improved　communications；　which　preserve

health；　assist　traffic；　and　beautify　the　locality；　and　without　which；

in　town　as　well　as　in　the　country；　life　would　be　impossible　or

intolerable。



But　these　works　which　cost　so　much；　these　defensive　operations　and

apparatus　against　inundations；　fires；　epidemics；　and　contagions；　these

500；000　kilometers　of　district　and　department　roads；　these　dikes；

quays；　bridges；　public　gardens；　and　promenades；　this　paving；　drainage；

sweeping　and　lighting；　these　aqueducts　and　supplies　of　drinkable

water；　all　this　is　paid　for　by　somebody；　and；　since　it　is　not　done　by

the　small　taxpayer；　it　is　the　large　or　average　taxpayer　who　pays　for

it。　The　latter　then；　bears；　besides　his　obligatory　weight；　a

gratuitous　surplus　burden；　consisting　of　the　weight　of　which　the　other

is　relieved。



Evidently　the　greater　the　number　of　the　relieved；　the　heavier　will　be

this　overweight；　and　the　relieved　count　by　millions。　Two　millions　and

a　half　of　declared　poor＇17＇　are　relieved　of　any　direct　tax；　and；

therefore；　of　all　the　centimes　which　have　just　increased　the　burden。

Out　of　8　millions　of　real…estate　owners；＇18＇　3　millions；　considered　as

insolvent；　pay　neither　the　real　estate　tax　nor　the　centimes　which　it

comprises。　In　the　octroi　towns；　it　is　not　the　minority　but　the

majority　of　the　inhabitants　who　are　relieved　in　the　way　just　described

；　in　Paris；＇19＇　out　of　685；000　rentals；　625；000；　in　other　terms　twelve

out　of　thirteen　lodgings；　are　exempt；　wholly　or　in　part；　from　the

personal　tax；　the　principal　and　〃additional　centimes。〃　On　each　franc

of　this　principal　there　are　96　of　these　superadded　centimes　for　the

benefit　of　the　town　and　department　and　because　the　department　and　the

town　expend　a　good　deal；　and　because　receipts　are　essential　for　the

settlement　of　these　accounts；　this　or　that　sum　is　noted　beforehand　in

every　chapter　of　receipts；　and　the　main　thing　now　is　to　have　this　paid

in；　and　it　must　be　paid　by　somebody；　it　matters　little　whether　the

peasants　are　few　or　numerous；　if　among　thirteen　taxable　persons　there

is　only　one　that　pays；　so　much　the　worse　for　him；　for　he　must　pay　for

himself　and　the　other　twelve。　Such　is　the　case　in　Paris；　which

accounts　for　the　〃additional　centimes〃　here　being　so　numerous；＇20＇

owing　to　there　being　less　than　60；000　rentals　for　the　acquittance　of

the　entire　ta