the origins of contemporary france-2-第93章

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levies　these　have　to　be　assessed；　and　as　there　are　complicated

writings　and　formalities；　claims　to　settle　amidst　great　resistance

and　local　ignorance；　the　operation　is　indefinitely　prolonged。　　The

personal　and　land…tax　schedule　of　1791　is　not　transmitted　to　the

departments　by　the　Assembly　until　June；　1791。　　The　departments　do

not　distribute　it　among　the　districts　until　the　months　of　July；

August；　and　September；　1791。　　It　is　not　distributed　by　the　districts

among　the　communes　before　October；　November；　and　December；　1791。

Thus　in　the　last　month　of　1791　it　is　not　yet　distributed　to　the　tax…

payers　by　the　communes；　from　which　it　follows　that　on　the　budget　of

1791　and　throughout　that　year；　the　tax…payer　has　paid　nothing。　…　　At

last；　in　1792；　everybody　begins　to　receive　this　assessment。　　It

would　require　a　volume　to　set　forth　the　partiality　and　dissimulation

of　these　assessments。　　In　the　first　place　the　office　of　assessor　is

one　of　danger；　the　municipal　authorities；　whose　duty　it　is　to　assign

the　quotas；　are　not　comfortable　in　their　town　quarters。　　Already；　in

1790；＇51＇　the　municipal　officers　of　Monbazon　have　been　threatened

with　death　if　they　dared　to　tax　industrial　pursuits　on　the　tax…roll；

and　they　escaped　to　Tours　in　the　middle　of　the　night。　　Even　at

Tours；　three　or　four　hundred　insurgents　of　the　vicinity；　dragging

along　with　them　the　municipal　officers　of　three　market…towns；　come

and　declare　to　the　town　authorities　〃that　for　all　taxes　they　will

not　pay　more　than　forty…five　sous　per　household。〃　I　have　already

narrated　how；　in　1792；　in　the　same　department；　〃they　kill；　they

assassinate　the　municipal　officers〃　who　presume　to　publish　the　tax…

rolls　of　personal　property。　　In　Creuse；　at　Clugnac；　the　moment　the

clerk　begins　to　read　the　document；　the　women　spring　upon　him；　seize

the　tax…roll；　and　〃tear　it　up　with　countless　imprecations；〃　the

municipal　council　is　assailed；　and　two　hundred　persons　stone　its

members；　one　of　whom　is　thrown　down；　has　his　head　shaved；　and　is

promenaded　through　the　village　in　derision。　…　　When　the　small　tax…

payer　defends　himself　in　this　manner；　it　is　a　warning　that　he　must

be　humored。　　The　assessment；　accordingly；　in　the　village　councils　is

made　amongst　a　knot　of　cronies。　　Each　relieves　himself　of　the　burden

by　shoving　it　off　on　somebody　else。　　〃They　tax　the　large

proprietors；　whom　they　want　to　make　pay　the　whole　tax。〃　The　noble；

the　old　seigneur；　is　the　most　taxed；　and　to　such　an　extent　that　in

many　places　his　income　does　not　suffice　to　pay　his　quota。　…　　In　the

next　place　they　make　themselves　out　poor；　and　falsify　or　elude　the

prescriptions　of　the　law。　　〃In　most　of　the　municipalities；　houses；

tenements；　and　factories＇52＇　are　estimated　according　to　the　value　of

the　area　they　cover；　and　considered　as　land　of　the　first　class；

which　reduces　the　quota　to　almost　nothing。〃　And　this　fraud　is　not

practiced　in　the　villages　alone。　　〃Communes　of　eight　or　ten　thousand

souls　might　be　cited　which　have　arranged　matters　so　well　amongst

themselves　in　this　respect　that　not　a　house　is　to　be　found　worth

more　than　fifty　sous。〃　　…　　Last　expedient　of　all；　the　commune　defers

as　long　as　it　can　the　preparation　of　its　tax…rolls。　　On　the　30th　of

January；　1792；　out　of　40；211；　there　are　only　2；560　which　are

complete；　on　the　5th　of　October；　1792；　the　schedules　are　not　made

out　in　4；800　municipalities；　and　it　must　be　noted　that　all　this

relates　to　a　term　of　administration　which　has　been　finished　for　more

than　nine　months。　　At　the　same　date；　there　are　more　than　six

thousand　communes　which　have　not　yet　begun　to　collect　the　land…tax

of　1791；　and　more　than　fifteen　thousand　communes　which　have　not　yet

begun　to　collect　the　personal　tax；　the　Treasury　and　the　departments

have　not　yet　received　152；000；000　francs；　there　being　still

222；000；000　to　collect。　　On　the　1st　February；　1793；　there　still

remains　due　on　the　same　period　161；000；000　francs；　while　of　the

50；000；000　assessed　in　1790；　to　replace　the　salt…tax　and　other

suppressed　duties；　only　2；000；000　have　been　collected。　　Finally；　at

the　same　date；　out　of　the　two　direct　taxes　of　1792；　which　should

produce　300；000；000；　less　than　4；000；000　have　been　received。　　…　　It

is　a　maxim　of　the　debtor　that　he　must　put　off　payment　as　long　as

possible。　　Whoever　the　creditor　may　be；　the　State　or　a　private

individual；　a　leg　or　a　wing　may　be　saved　by　dint　of　procrastination。

The　maxim　is　true；　and；　on　this　occasion；　success　once　more

demonstrates　its　soundness。　　During　the　year　1792；　the　peasant

begins　to　discharge　a　portion　of　his　arrears；　but　it　is　with

assignats。　　In　January；　February；　and　March；　1792；　the　assignats

diminish　thirty…four；　forty…four；　and　forty…five　per　cent。　　in

value；　in　January；　February；　and　March；　1793；　forty…seven　and　fifty

percent。；　in　May；　June；　and　July；　1793；　fifty…four；　sixty；　and

sixty…seven　per　cent。　　Thus　has　the　old　credit　of　the　State　melted

away　in　its　hands；　those　who　have　held　on　to　their　crowns　gain　fifty

per　cent。　　and　more。　　Again；　the　greater　their　delay　the　more　their

debts　diminish；　and　already；　on　the　strength　of　this；　the　way　to

release　themselves　at　half…price　is　found。



Meanwhile；　hands　are　laid　on　the　badly　defended　landed　property　of

this　feeble　creditor。　　…　　It　is　always　difficult　for　rude　brains　to

form　any　conception　of　the　vague；　invisible；　abstract　entity　called

the　State；　to　regard　it　as　a　veritable　personage　and　a　legitimate

proprietor；　especially　when　they　are　persistently　told　that　the

State　is　everybody。　　The　property　of　all　is　the　property　of　each；

and　as　the　forests　belong　to　the　public；　the　first…comer　has　a　right

to　profit　by　them。　　In　the　month　of　December；　1789；＇53＇　bands　of

sixty　men　or　more　chop　down　the　trees　in　the　Bois　de　Boulogne　and　at

Vincennes。　　In　April；　1790；　in　the　forest　of　Saint…Germain；　〃the

patrols　arrest　all　kinds　of　delinquents　day　and　night：〃　handed　over

to　the　National　Guards　and　municipalities　in　the　vicinity；　these　are

〃almost　immediately　released；　even　with　the　wood　which　they　have　cut

down　against　the　law。〃　iii　There　is　no　means　of　repressing　〃the

reiterated　threats　and　insults　of　the　low　class　of　people。〃　A　mob　of

women；　urged　on　by　an　old　French　guardsman；　come　and　pillage　under

the　nose　of　the　escort　a　load　of　faggots　confiscated　for　the　benefit

of　a　hospital；　and　in　the　forest　itself；　bands　of　marauders　fire

upon　the　patrols。　　…　　At　Chantilly；　three　game…keepers　are　mortally

wounded；＇54＇　both　parks　are　devastated　for　eighteen　consecutive

days；　the　game　is　all　killed；　transported　to　Paris　and　sold。　　…　　At

Chambord　the　lieutenant　of　the　constabulary　writes　to　announce　his

powerlessness；　the　woods　are　ravaged　and　even　burnt；　the　poachers

are　now　masters　of　the　situation；　breaches　in　the　wall　are　made　by

them；　and　the　water　from　the　pond　is　drawn　off　to　enable　them　to

catch　the　fish。　　…　　At　Claix；　in　Dauphiny；　an　officer　of　the

jurisdiction　of　woods　and　forests；　who　has　secured　an　injunction

against　the　inhabitants　for　cutting　down　trees　on　leased　ground；　is

seized；　tortured　during　five　hours；　and　then　stoned　to　death。　　…　　In

vain　does　the　National　Assembly　issue　three　decrees　and　regulations；

placing　the　forests　under　the　supervision　and　protection　of

administrative　bodies；　　…　　he　latter　are　too　much　afraid　of　their

charge。　　Between　the　central　power；　which　is　weak　and　remote；　and

the　people；　present　and　strong；　they　always　decide　in　favor　of　the

latter。　　Not　one　of　the　five　municipalities　surrounding　Chantilly　is

disposed　to　assist　in　the　execution　of　the　laws；　while　the

directories　of　the　district　and　department　respectively；　sanction

their　inertia。　…　　Similarly；　near　Toulouse；＇55＇　where　the

magnificent　forest　of　Larramet　is　devastated　in　open　day　and　by　an

armed　force；　where　the　wanton　destruction　by　the　populace　leaves

nothing　of　the　underwood　and　shrubbery　but　〃a　few　scattered　trees

and　the　remains　of　trunks　cut　at　different　heights；〃　the

municipalities　of　Toulouse　and　of