the origins of contemporary france-5-第75章

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government；　he　does　not　know　how　to　reckon；　check　off　and　consider　for

himself　the　surplus　price　which　the　fiscal　impost　extorts　from　him。

Even　at　the　present　day；　one　might　tell　a　peasant　in　vain　that　the

State　takes　fifteen　out　of　the　forty　sous　which　he　pays　for　a　pound　of

coffee；　and　five　centimes　out　of　every　two　sous　he　pays　for　a　pound　of

salt；　for　him；　this　is　simply　a　barren　notion；　a　vague　calculation　at

random；　the　impression　on　his　mind　would　be　very　different　if；

standing　before　the　grocer　who　weighs　out　his　coffee　and　salt；　he　saw

with　his　own　eyes；　right　before　him；　the　clerk　of　the　customs　and　of

the　salt…tax　actually　taking　the　fifteen　sous　and　the　five　centimes

off　the　counter。



Such　are　the　good　indirect　taxes：　in　order　that　they　may　be　correct；

that　is　to　say；　tolerable　and　tolerated；　three　conditions；　as　we　see；

are　requisite。　In　the　first　place；　the　taxpayer；　in　his　own　interest；

must　be　free　to　buy　or　not　to　buy　the　merchandise　taxed。　Next；　in　the

interest　of　the　taxpayer　and　of　the　exchequer；　the　merchandise　must

not　be　so　taxed　as　to　be　rendered　too　dear。　After　that；　in　the

interest　of　the　exchequer；　its　interference　must　not　be　perceptible。

Owing　to　these　precautions；　indirect　taxes　can　be　levied；　even　on　the

smaller　taxpayers；　without　either　fleecing　or　irritating　them。　It　is

for　lack　of　these　precautions　before　1789；　when　people　were　fleeced　in

such　a　clumsy　way；＇37＇　that；　in　1789；　they　first　rebelled　against

indirect　taxation；＇38＇　against　the　meal…tax；　the　salt…tax；　the　tax　on

liquors；　the　internal　tariffs；　and　the　town　octrois；　against　fiscal

officers；　bureaux　and　registries；　by　murdering；　pillaging；　and

burning；　beginning　in　the　month　of　March　in　Provence　and　after　the

13th　of　July　in　Paris；　and　then　throughout　France；　with　such　a

universal；　determined　and　persistent　hostility　that　the　National

Assembly；　after　having　vainly　attempted　to　restore　the　suspended　tax…

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　fre