the origins of contemporary france-1-第120章

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only　the　cost　of　repairs　and　of　maintenance；　to　which　must　be　added

the　poll…tax；　which　takes　about　one…tenth　of　the　revenue；　the　tithe；

which　absorbs　one…seventh；　the　seigniorial　rents　which　take　another

seventh；　the　tax　substituted　for　the　corvée；　the　costs　of　compulsory

collections；　seizures；　sequestration　and　constraints；　and　all　ordinary

and　extraordinary　local　charges。　　This　being　subtracted；　it　is　evident

that；　in　communities　moderately　taxed；　the　proprietor　does　not　enjoy　a

third　of　his　income；　and　that；　in　the　communities　wronged　by　the

assessments；　the　proprietors　are　reduced　to　the　status　of　simple

farmers　scarcely　able　to　get　enough　to　restore　the　expenses　of

cultivation。〃　In　Auvergne；＇8＇　the　taille　amounts　to　four　sous　on　the

livre　net　profit；　the　collateral　taxes　and　the　poll…tax　take　off　four

sous　three　deniers　more；　the　vingtièmes；　two　sous　and　three　deniers；

the　contribution　to　the　royal　roads；　to　the　free　gift；　to　local

charges　and　the　cost　of　levying；　take　again　one　sou　one　denier；　the

total　being　eleven　sous　and　seven　deniers　on　the　livre　income；　without

counting　seigniorial　dues　and　the　tithe。　　〃The　bureau；　moreover；

recognizes　with　regret；　that　several　of　the　collections　pay　at　the

rate　of　seventeen　sous；　sixteen　sous；　and　the　most　moderate　at　the

rate　of　fourteen　sous　the　livre。　　The　evidence　of　this　is　in　the

bureau；　it　is　on　file　in　the　registry　of　the　court　of　excise；　and　of

the　election…districts。　　It　is　still　more　apparent　in　parishes　where　an

infinite　number　of　assessments　are　found；　laid　on　property　that　has

been　abandoned；　which　the　collectors　lease；　and　the　product　of　which

is　often　inadequate　to　pay　the　tax。〃　Statistics　of　this　kind　are

terribly　eloquent。　　They　may　be　summed　up　in　one　word。　　Putting　together

Normandy；　the　Orleans　region；　that　of　Soissons；　Champagne；　Ile…de…

France；　Berry；　Poitou；　Auvergne；　the　Lyons　region；　Gascony；　and　Haute…

Guyenne；　in　brief　the　principal　election　sections；　we　find　that　out　of

every　hundred　francs　of　revenue　the　direct　tax　on　the　tax…payer　is

fifty…three　francs；　or　more　than　one…half＇9＇。　　This　is　about　five　times

as　much　as　at　the　present　day。







III。　　THE　COMMON　LABORER。



Four　direct　taxes　on　the　common　laborer。



The　taxation　authorities；　however；　in　thus　bearing　down　on　taxable

property　has　not　released　the　taxable　person　without　property。　　In　the

absence　of　land　it　seizes　on　men。　　In　default　of　an　income　it　taxes　a

man's　wages。　　With　the　exception　of　the　vingtièmes；　the　preceding　taxes

not　only　bore　on　those　who　possessed　something　but；　again；　on　those

who　possessed　nothing。　　In　the　Toulousain＇10＇　at　St。　　Pierre　de

Barjouville；　the　poorest　day…laborer；　with　nothing　but　his　hands　by

which　to　earn　his　support；　and　getting　ten　sous　a　day；　pays　eight；

nine　and　ten　livres　poll…tax。　　〃In　Burgundy＇11＇　it　is　common　to　see　a

poor　mechanic；　without　any　property；　taxed　eighteen　and　twenty　livres

for　his　poll…tax　and　the　taille。〃　In　Limousin；＇12＇　all　the　money

brought　back　by　the　masons　in　winter　serves　〃to　pay　the　taxes　charged

to　their　families。〃　As　to　the　rural　day…laborers　and　the　settlers

（colons）　the　proprietor；　even　when　privileged；　who　employs　them；　is

obliged　to　take　upon　himself　a　part　of　their　quota；　otherwise；　being

without　anything　to　eat；　they　cannot　work；＇13＇　even　in　the　interest　of

the　master；　man　must　have　his　ration　of　bread　the　same　as　an　ox　his

ration　of　hay。　　〃In　Brittany；＇14＇　it　is　notorious　that　nine…tenths　of

the　artisans；　though　poorly　fed　and　poorly　clothed；　have　not　a　crown

free　of　debt　at　the　end　of　the　year；〃　the　poll…tax　and　others　carrying

off　this　only　and　last　crown。　　At　Paris＇15＇　〃the　dealer　in　ashes；　the

buyer　of　old　bottles；　the　gleaner　of　the　gutters；　the　peddlers　of　old

iron　and　old　hats；〃　the　moment　they　obtain　a　shelter　pay　the　poll…tax

of　three　livres　and　ten　sous　each。　　To　ensure　its　payment　the　occupant

of　a　house　who　sub…lets　to　them　is　made　responsible。　　Moreover；　in　case

of　delay；　a　〃blue　man；〃　a　bailiff's　subordinate；　is　sent　who　installs

himself　on　the　spot　and　whose　time　they　have　to　pay　for。　　Mercier　cites

a　mechanic；　named　Quatremain；　who；　with　four　small　children；　lodged　in

the　sixth　story；　where　he　had　arranged　a　chimney　as　a　sort　of　alcove

in　which　he　and　his　family　slept。　　〃One　day　I　opened　his　door；

fastened　with　a　latch　only；　the　room　presenting　to　view　nothing　but

the　walls　and　a　vice；　the　man；　coming　out　from　under　his　chimney；　half

sick；　says　to　me；　'I　thought　it　was　the　blue　man　for　the　poll…tax。〃'

Thus；　whatever　the　condition　of　the　person　subject　to　taxation；

however　stripped　and　destitute；　the　dexterous　hands　of　the　fisc　take

hold　of　him。　　Mistakes　cannot　possibly　occur：　it　puts　on　no　disguise；

it　comes　on　the　appointed　day　and　rudely　lays　its　hand　on　his

shoulder。　　The　garret　and　the　hut；　as　well　as　the　farm　and　the

farmhouse　know　the　collector；　the　constable　and　the　bailiff；　no　hovel

escapes　the　detestable　brood。　　The　people　sow；　harvest　their　crops；

work　and　undergo　privation　for　their　benefit；　and；　should　the　pennies

so　painfully　saved　each　week　amount；　at　the　end　of　the　year　to　a　piece

of　silver；　the　mouth　of　their　pouch　closes　over　it。







IV。　　COLLECTIONS　AND　SEIZURES。…



Observe　the　system　actually　at　work。　　It　is　a　sort　of　shearing

machine；　clumsy　and　badly　put　together；　of　which　the　action　is　about

as　mischievous　as　it　is　serviceable。　　The　worst　feature　is　that；　with

its　creaking　gear；　the　taxable；　those　employed　as　its　final

instruments；　are　equally　shorn　and　flayed。　　Each　parish　contains　two；

three；　five；　or　seven　individuals　who；　under　the　title　of　collectors；

and　under　the　authority　of　the　election　tribunal；　apportion　and　assess

the　taxes。　　〃No　duty　is　more　onerous；〃＇16＇　everybody；　through　patronage

or　favor；　tries　to　get　rid　of　it。　　The　communities　are　constantly

pleading　against　the　refractory；　and；　that　nobody　may　escape　under　the

pretext　of　ignorance；　the　table　of　future　collectors　is　made　up　for

ten　and　fifteen　years　in　advance。　　In　parishes　of　the　second　class

these　consist　of　〃small　proprietors；　each　of　whom　becomes　a　collector

about　every　six　years。〃　In　many　of　the　villages　the　artisans；　day…

laborers；　and　métayer…farmers　perform　the　service；　although　requiring

all　their　time　to　earn　their　own　living。　　In　Auvergne；　where　the　able…

bodied　men　expatriate　themselves　in　winter　to　find　work；　the　women　are

taken；＇17＇　in　the　election…district　of　Saint…Flour；　a　certain　village

has　four　collectors　in　petticoats。　　…　　They　are　responsible　for　all

claims　entrusted　to　them；　their　property；　their　furniture　and　their

persons；　and；　up　to　the　time　of　Turgot；　each　is　bound　for　the　others。

We　can　judge　of　their　risks　and　sufferings。　　In　1785；＇18＇　in　one　single

district　in　Champagne；　eighty…five　are　imprisoned　and　two　hundred　of

them　are　on　the　road　every　year。　　〃The　collector；　says　the　provincial

assembly　of　Berry；＇19＇　usually　passes　one…half　of　the　day　for　two

years　running　from　door　to　door　to　see　delinquent　tax…payers。〃　〃This

service；〃　writes　Turgot；＇20＇　〃is　the　despair　and　almost　always　the

ruin　of　those　obliged　to　perform　it；　all　families　in　easy

circumstances　in　a　village　are　thus　successively　reduced　to　want。〃　In

short；　there　is　no　collector　who　is　not　forced　to　act　and　who　has　not

each　year　〃eight　or　ten　writs〃　served　on　him＇21＇。　　Sometimes　he　is

imprisoned　at　the　expense　of　the　parish。　　Sometimes　proceedings　are

instituted　against　him　and　the　tax…contributors　by　the　installation　of

〃　'blue　men'　and　seizures；　seizures　under　arrest；　seizures　in

execution　and　sales　of　furniture。〃　〃In　the　single　district　of

Villefranche；〃　says　the　provincial　Assembly　of　Haute…Guyenne；　〃a

hundred　and　six　warrant　officers　and　other　agents　of　the　bailiff　are

counted　always　on　the　road。〃



The　thing　becomes　customary　and　the　parish　suffers　in　vain；　for　it

would　suffer　yet　more　were　it　to　do　otherwise。　　〃　Near　Aurillac；〃　says

the　Marquis　de　Mirab