bureaucracy-第6章

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list　on　personal　property　which　should　be　more　impartial　than　the

existing　list；　Rabourdin　assessed　the　sums　to　be　brought　into　the

treasury　by　indirect　taxation　as　so　much　per　cent　on　each　individual

share。　A　tax　is　a　levy　of　money　on　things　or　persons　under　disguises

that　are　more　or　less　specious。　These　disguises；　excellent　when　the

object　is　to　extort　money；　become　ridiculous　in　the　present　day；　when

the　class　on　which　the　taxes　weigh　the　heaviest　knows　why　the　State

imposes　them　and　by　what　machinery　they　are　given　back。　In　fact　the

budget　is　not　a　strong…box　to　hold　what　is　put　into　it；　but　a

watering…pot；　the　more　it　takes　in　and　the　more　it　pours　out　the

better　for　the　prosperity　of　the　country。　Therefore；　supposing　there

are　six　millions　of　tax…payers　in　easy　circumstances　（Rabourdin　proved

their　existence；　including　the　rich）　is　it　not　better　to　make　them　pay

a　duty　on　the　consumption　of　wine；　which　would　not　be　more　offensive

than　that　on　doors　and　windows　and　would　return　a　hundred　millions；

rather　than　harass　them　by　taxing　the　thing　itself。　By　this　system　of

taxation；　each　individual　tax…payer　pays　less　in　reality；　while　the

State　receives　more；　and　consumers　profit　by　a　vast　reduction　in　the

price　of　things　which　the　State　releases　from　its　perpetual　and

harassing　interference。　Rabourdin's　scheme　retained　a　tax　on　the

cultivation　of　vineyards；　so　as　to　protect　that　industry　from　the　too

great　abundance　of　its　own　products。　Then；　to　reach　the　consumption　of

the　poorer　tax…payers；　the　licences　of　retail　dealers　were　taxed

according　to　the　population　of　the　neighborhoods　in　which　they　lived。



In　this　way；　the　State　would　receive　without　cost　or　vexatious

hindrances　an　enormous　revenue　under　three　forms；　namely；　a　duty　on

wine；　on　the　cultivation　of　vineyards；　and　on　licenses；　where　now　an

irritating　array　of　taxes　existed　as　a　burden　on　itself　and　its

officials。　Taxation　was　thus　imposed　upon　the　rich　without

overburdening　the　poor。　To　give　another　example。　Suppose　a　share

assessed　to　each　person　of　one　or　two　francs　for　the　consumption　of

salt　and　you　obtain　ten　or　a　dozen　millions；　the　modern　〃gabelle〃

disappears；　the　poor　breathe　freer；　agriculture　is　relieved；　the　State

receives　as　much；　and　no　tax…payer　complains。　All　persons；　whether

they　belong　to　the　industrial　classes　or　to　the　capitalists；　will　see

at　once　the　benefits　of　a　tax　so　assessed　when　they　discover　how

commerce　increases；　and　life　is　ameliorated　in　the　country　districts。

In　short；　the　State　will　see　from　year　to　year　the　number　of　her　well…

to…do　tax…payers　increasing。　By　doing　away　with　the　machinery　of

indirect　taxation；　which　is　very　costly　（a　State；　as　it　were；　within　a

State）；　both　the　public　finances　and　the　individual　tax…payer　are

greatly　benefited；　not　to　speak　of　the　saving　in　costs　of　collecting。



The　whole　subject　is　indeed　less　a　question　of　finance　than　a　question

of　government。　The　State　should　possess　nothing　of　its　own；　neither

forests；　nor　mines；　nor　public　works。　That　it　should　be　the　owner　of

domains　was；　in　Rabourdin's　opinion；　an　administrative　contradiction。

The　State　cannot　turn　its　possessions　to　profit　and　it　deprives　itself

of　taxes；　it　thus　loses　two　forms　of　production。　As　to　the

manufactories　of　the　government；　they　are　just　as　unreasonable　in　the

sphere　of　industry。　The　State　obtains　products　at　a　higher　cost　than

those　of　commerce；　produces　them　more　slowly；　and　loses　its　tax　upon

the　industry；　the　maintenance　of　which　it；　in　turn；　reduces。　Can　it　be

thought　a　proper　method　of　governing　a　country　to　manufacture　instead

of　promoting　manufactures？　to　possess　property　instead　of　creating

more　possessions　and　more　diverse　ones？　In　Rabourdin's　system　the

State　exacted　no　money　security；　he　allowed　only　mortgage　securities；

and　for　this　reason：　Either　the　State　holds　the　security　in　specie；

and　that　embarrasses　business　and　the　movement　of　money；　or　it　invests

it　at　a　higher　rate　than　the　State　itself　pays；　and　that　is　a

contemptible　robbery；　or　else　it　loses　on　the　transaction；　and　that　is

folly；　moreover；　if　it　is　obliged　at　any　time　to　dispose　of　a　mass　of

these　securities　it　gives　rises　in　certain　cases　to　terrible

bankruptcy。



The　territorial　tax　did　not　entirely　disappear　in　Rabourdin's　plan；

he　kept　a　minute　portion　of　it　as　a　point　of　departure　in　case　of　war；

but　the　productions　of　the　soil　were　freed；　and　industry；　finding　raw

material　at　a　low　price；　could　compete　with　foreign　nations　without

the　deceptive　help　of　customs。　The　rich　carried　on　the　administration

of　the　provinces　without　compensation　except　that　of　receiving　a

peerage　under　certain　conditions。　Magistrates；　learned　bodies；

officers　of　the　lower　grades　found　their　services　honorably　rewarded；

no　man　employed　by　the　government　failed　to　obtain　great　consideration

through　the　value　and　extent　of　his　labors　and　the　excellence　of　his

salary；　every　one　was　able　to　provide　for　his　own　future　and　France

was　delivered　from　the　cancer　of　pensions。　As　a　result　Rabourdin's

scheme　exhibited　only　seven　hundred　millions　of　expenditures　and

twelve　hundred　millions　of　receipts。　A　saving　of　five　hundred　millions

annually　had　far　more　virtue　than　the　accumulation　of　a　sinking　fund

whose　dangers　were　plainly　to　be　seen。　In　that　fund　the　State；

according　to　Rabourdin；　became　a　stockholder；　just　as　it　persisted　in

being　a　land…holder　and　a　manufacturer。　To　bring　about　these　reforms

without　too　roughly　jarring　the　existing　state　of　things　or　incurring

a　Saint…Bartholomew　of　clerks；　Rabourdin　considered　that　an　evolution

of　twenty　years　would　be　required。



Such　were　the　thoughts　maturing　in　Rabourdin's　mind　ever　since　his

promised　place　had　been　given　to　Monsieur　de　la　Billardiere；　a　man　of

sheer　incapacity。　This　plan；　so　vast　apparently　yet　so　simple　in　point

of　fact；　which　did　away　with　so　many　large　staffs　and　so　many　little

offices　all　equally　useless；　required　for　its　presentation　to　the

public　mind　close　calculations；　precise　statistics；　and　self…evident

proof。　Rabourdin　had　long　studied　the　budget　under　its　double…aspect

of　ways　and　means　and　of　expenditure。　Many　a　night　he　had　lain　awake

unknown　to　his　wife。　But　so　far　he　had　only　dared　to　conceive　the　plan

and　fit　it　prospectively　to　the　administrative　skeleton；　all　of　which

counted　for　nothing；he　must　gain　the　ear　of　a　minister　capable　of

appreciating　his　ideas。　Rabourdin's　success　depended　on　the　tranquil

condition　of　political　affairs；　which　up　to　this　time　were　still

unsettled。　He　had　not　considered　the　government　as　permanently　secure

until　three　hundred　deputies　at　least　had　the　courage　to　form　a

compact　majority　systematically　ministerial。　An　administration　founded

on　that　basis　had　come　into　power　since　Rabourdin　had　finished　his

elaborate　plan。　At　this　time　the　luxury　of　peace　under　the　Bourbons

had　eclipsed　the　warlike　luxury　of　the　days　when　France　shone　like　a

vast　encampment；　prodigal　and　magnificent　because　it　was　victorious。

After　the　Spanish　campaign；　the　administration　seemed　to　enter　upon　an

era　of　tranquillity　in　which　some　good　might　be　accomplished；　and

three　months　before　the　opening　of　our　story　a　new　reign　had　begun

without　any　apparent　opposition；　for　the　liberalism　of　the　Left　had

welcomed　Charles　X。　with　as　much　enthusiasm　as　the　Right。　Even　clear…

sighted　and　suspicious　persons　were　misled。　The　moment　seemed

propitious　for　Rabourdin。　What　could　better　conduce　to　the　stability

of　the　government　than　to　propose　and　carry　through　a　reform　whose

beneficial　results　were　to　be　so　vast？



Never　had　Rabourdin　seemed　so　anxious　and　preoccupied　as　he　now　did　in

the　mornings　as　he　walked　from　his　house　to　the　ministry；　or　at　half…

past　four　in　the　afternoon；　when　he　returned。　Madame　Rabourdin；　on　her

part；　disconsolate　over　her　wasted　life；　weary　of　secretly　working　to

obtain　a　few　luxuries　of　dress；　never　appeared　so　bitterly

discontente