the origins of contemporary france-5-第111章

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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　tax；　and；　besides　paying　their　own　debt；　they　must

discharge　the　indebtedness　of　625；000　other　rentals；　the　tax　on　which

is　reduced　or　null。…　Frequently；　before　the　Revolution；　some　rich

convent　or　philanthropic　seignior　would　pay　the　taxes　of　his　poor

neighbors　out　of　his　own　pocket；　willingly　or　not；　60；000　Parisians；

more　or　less　well　lodged；　now　hand　over　the　same　sum；　bestow　the　same

charity；　on　625；000　thousand　badly　or　only　tolerably　lodged　Parisians；

among　these　60；000　benefactors　whom　the　exchequer　obliges　to　be

benevolent；　34；800　who　pay　from　1000　to　3000　francs　rent；　bestow；

under　this　heading；　a　pretty　large　sum　for　charitable　purposes；　while

14；800；　who　pay　more　than　3000　francs　rent；　pay　a　very　large　one。

Other　branches　of　direct　taxation；　in　the　country　as　well　as　in　the

city；　present　the　same　spectacle：　it　is　always　the　rich　or　the　well…

to…do　taxpayers　who；　through　their　over…tax；　more　or　less　completely

relieve　the　poor　or　straitened　taxpayers；　it　is　always　the　owners　of

large　or　small　properties；　those　who　pay　heavy　or　average　licenses；

the　occupants　of　lodgings　with　more　than　five　openings；＇21＇　and　whose

locative　value　surpasses　1000　francs；　who　in　local　expenditure　pay

besides　their　own　dues　the　dues　of　others　and；　through　their

additional　centimes；　almost　entirely　defray　the　expenses　of　the

department　and　commune。This　is　nearly　always　the　case　in　a　local

society；　except　when　it　chances　to　possess　an　abundant　income；　arising

from　productive　real　estate；　and　is　able　to　provide　for　its　wants

without　taxing　its　members；　apart　from　this　rare　exception；　it　is

forced　to　tax　some　in　order　to　relieve　others。　In　other　words；　the

same　as　with　other　enterprises；　it　manufactures　and　sells　its　product

but；　just　the　reverse　of　other　enterprises；　it　sells　the　product；　an

equal　quantity　of　the　same　product；　that　is　to　say；　equal　protection

against　the　same　calamities；　and　the　equal　enjoyment　of　the　same

public　highway；　at　unequal　prices；　very　dear　to　a　few；　moderately　dear

to　many；　at　cost　price　to　a　large　number；　and　with　a　discount　to　the

mass；　to　this　last　class　of　consumers　the　discount　goes　on　increasing

like　the　emptiness　of　their　purse；　to　the　last　of　all；　extremely

numerous；　the　goods　are　delivered　almost　gratis；　or　even　for　nothing。



But　to　this　inequality　of　prices　may　correspond　the　inequality　of

rights；　and　compensation　will　come；　the　balance　may　be　restored；

distributive　justice　may　be　applied；　if；　in　the　government　of　the

enterprise；　the　parts　assigned　are　not　equal；　if　each　member　sees　his

portion　of　influence　growing　or　diminishing　along　with　the　weight　of

his　charge；　if　the　regulations；　graduating　authority　according　to　the

scale　of　the　levies；　assigns　few　votes　to　those　who　pay　the　lowest

quotas　of　expense　and　receive　alms；　and　many　votes　to　those　who　give

alms　and　pay　the　largest　quotas　of　the　expenditure。



III。　Equity　in　taxation。



Possible　compensation　in　the　other　side　of　the　scale。　…　What　the

distribution　of　rights　should　be　according　to　the　principle　of

distributive　justice。　…　In　every　association　of　stock…owners。　…　In

local　society　confined　to　its　natural　object。　…　In　local　society

charged　with　supplementary　functions。　…　The　local　statue　in　England

and　Prussia。　…　The　exchange　equitable　when　burdens　are　compensated　by

rights。



Such　is　the　rule　in　every　association　of　interests；　even　in　stock

companies　in　which　the　distribution　of　charges　allows　of　no　favor　or

disfavor　to　any　associate。　It　must　be　noted　that；　in　these　companies；

co…operation　is　not　compulsory；　but　voluntary；　the　associates　are　not；

as　in　the　local　society；　conscripts　enlisted　under　the　constraint　of

physical　solidarity；　but　subscribers　bound　together　under　the

impulsion　of　a　deliberate　preference；　each　remaining　in　its　of　his　own

free　will　just　as　he　entered　it；　if　he　wishes　to　leave　it　he　has　only

to　sell　his　stock；　the　fact　of　his　keeping　this　confirms　his

subscription；　and；　thus　holding　on　to　it；　he　daily　subscribes　anew　to

the　statute。　Here；　then；　is　a　perfectly　free　association；　its　is

accordingly　perfectly　equitable；　and　its　statute　serves　as　a　model　for

others。



Now　this　statute　always　makes　a　distinction　between　the　small　and　the

large　stockholders；　it　always　attributes　a　greater　share　of　authority

and　influence　to　those　who　share　most　largely　in　the　risks　and

expenses；　in　principle；　the　number　of　votes　in　confers　on　each

associate　is　proportionate　to　the　number　of　shares　of　which　he　is　the

owner　or　bearer。　…　All　the　stronger　is　the　reason　why　this　principle

should　be　embodied　in　the　statutes　of　a　society　which；　like　the　local

community；　diminishes　the　burden　of　the　small　taxpayer　through　its

reductions；　and　increases　by　its　extra　taxation　the　burden　of　the

large　or　average　taxpayer；　when　the　appointment　of　managers　is　handed

over　to　universal　suffrage；　counted　by　heads；　the　large　and　average

taxpayers　are　defrauded　of　their　dues　and　deprived　of　their　rights；

more　so　by　far　and　more　deeply　wronged　than　the　bearer　or　owner　of　a

thousand　shares　in　an　omnibus　or　gas　company　if；　on　voting　at　a

meeting　of　stockholders；　his　vote　did　not　count　for　more　than　that　of

the　owner　or　bearer　of　a　single　share。　…



How　is　it　then　when　a　local　society　adds　to　its　natural　and

unavoidable　purpose　an　optional　and　supplementary　purpose；



*　when；　increasing　its　load；　it　undertakes　to　defray　the　cost　of

public　charity　and　of　primary　education；



*　when；　to　support　this　additional　cost；　it　multiplies　the　additional

centimes；



*　when　the　large　or　average　taxpayer　pays　alone；　or　nearly　alone；　for

this　benevolent　work　by　which　he　does　not　benefit；



*　when　the　small　taxpayer　pays　nothing；　or　next　to　nothing；　to　this

benevolent　work　by　which　he　does　benefit；



*　when；　in　voting　for　the　expense　thus　apportioned；　each　taxpayer；

whatever　the　amount　of　his　contribution；　has　one　vote　and　only　one？



In　t