the origins of contemporary france-1-第121章

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

the　Marquis　de　Mirabeau；＇22＇　〃there　is　industry；　application　and

economy　without　which　there　would　be　only　misery　and　want。　　This

produces　a　people　equally　divided　into　being　；　on　the　one　hand；

insolvent　and　poor　and　on　the　other　hand　shameful　and　rich；　the　latter

who；　for　fear　of　being　fined；　create　the　impoverished。　　The　taille　once

assessed；　everybody　groans　and　complains　and　nobody　pays　it。　　The　term

having　expired；　at　the　hour　and　minute；　constraint　begins；　the

collectors；　although　able；　taking　no　trouble　to　arrest　this　by　making

a　settlement；　notwithstanding　the　installation　of　the　bailiff's　men　is

costly。　　But　this　kind　of　expense　is　habitual　and　people　expect　it

instead　of　fearing　it；　for；　if　it　were　less　rigorous；　they　would　be

sure　to　be　additionally　burdened　the　following　year。〃　The　receiver；

indeed；　who　pays　the　bailiff's　officers　a　franc　a　day；　makes　them　pay

two　francs　and　appropriates　the　difference。　　Hence　〃if　certain　parishes

venture　to　pay　promptly；　without　awaiting　constraint；　the　receiver；

who　sees　himself　deprived　of　the　best　portion　of　his　gains；　becomes

ill…humored；　and；　at　the　next　department　（meeting）；　an　arrangement　is

made　between　himself；　messieurs　the　elected；　the　sub…delegate　and

other　shavers　of　this　species；　for　the　parish　to　bear　a　double　load；

to　teach　it　how　to　behave　itself。〃



A　population　of　administrative　blood…suckers　thus　lives　on　the

peasant。　　〃Lately；〃　says　an　intendant；　〃in　the　district　of

Romorantin；＇23＇　the　collectors　received　nothing　from　a　sale　of

furniture　amounting　to　six　hundred　livres；　because　the　proceeds　were

absorbed　by　the　expenses。　　In　the　district　of　Chateaudun　the　same　thing

occurred　at　a　sale　amounting　to　nine　hundred　livres　and　there　are

other　transactions　of　the　same　kind　of　which　we　have　no　information；

however　flagrant。〃　Besides　this；　the　fisc　itself　is　pitiless。　　The　same

intendant　writes；　in　1784；　a　year　of　famine：＇24＇　〃People　have　seen；

with　horror；　the　collector；　in　the　country；　disputing　with　heads　of

families　over　the　costs　of　a　sale　of　furniture　which　had　been

appropriated　to　stopping　their　children's　cry　of　want。〃　Were　the

collectors　not　to　make　seizures　they　would　themselves　be　seized。　　Urged

on　by　the　receiver　we　see　them；　in　the　documents；　soliciting；

prosecuting　and　persecuting　the　tax…payers。　　Every　Sunday　and　every

fête…day　they　are　posted　at　the　church　door　to　warn　delinquents；　and

then；　during　the　week　they　go　from　door　to　door　to　obtain　their　dues。

〃Commonly　they　cannot　write；　and　take　a　scribe　with　them。〃　Out　of　six

hundred　and　six　traversing　the　district　of　Saint…Flour　not　ten　of　them

are　able　to　read　the　official　summons　and　sign　a　receipt；　hence

innumerable　mistakes　and　frauds。　　Besides　a　scribe　they　take　along　the

bailiff's　subordinates；　persons　of　the　lowest　class；　laborers　without

work；　conscious　of　being　hated　and　who　act　accordingly。　　〃Whatever

orders　may　be　given　them　not　to　take　anything；　not　to　make　the

inhabitants　feed　them；　or　to　enter　taverns　with　collectors；〃　habit　is

too　strong　〃and　the　abuse　continues。〃＇25＇　But；　burdensome　as　the

bailiff's　men　may　be；　care　is　taken　not　to　evade　them。　　In　this

respect；　writes　an　intendant；　〃　their　obduracy　is　strange。〃　〃　No

person；〃　a　receiver　reports；＇26＇　〃pays　the　collector　until　he　sees　the

bailiff's　man　in　his　house。〃　The　peasant　resembles　his　ass；　refusing

to　go　without　being　beaten；　and；　although　in　this　he　may　appear

stupid；　he　is　clever。　　For　the　collector；　being　responsible；　〃naturally

inclines　to　an　increase　of　the　assessment　on　prompt　payers　to　the

advantage　of　the　negligent。　　Hence　the　prompt　payer　becomes；　in　his

turn；　negligent　and；　although　with　money　in　his　chest；　he　allows　the

process　to　go　on。〃＇27＇　Summing　all　up；　he　calculates　that　the　process；

even　if　expensive；　costs　less　than　extra　taxation；　and　of　the　two

evils　he　chooses　the　least。　　He　has　but　one　resource　against　the

collector　and　receiver；　his　simulated　or　actual　poverty；　voluntary　or

involuntary。　　〃Every　one　subject　to　the　taille；〃　says；　again；　the

provincial　assembly　of　Berry；　〃dreads　to　expose　his　resources；　he

avoids　any　display　of　these　in　his　furniture；　in　his　dress；　in　his

food；　and　in　everything　open　to　another's　observation。〃　　…　　〃M。　de

Choiseul…Gouffier；＇28＇　willing　to　roof　his　peasants'　houses；　liable　to

take　fire；　with　tiles；　they　thanked　him　for　his　kindness　but　begged

him　to　leave　them　as　they　were；　telling　him　that　if　these　were　covered

with　tiles；　instead　of　with　thatch；　the　subdelegates　would　increase

their　taxation。〃　　　…　　〃People　work；　but　merely　to　satisfy　their　prime

necessities。　　。　　。　　。　　The　fear　of　paying　an　extra　crown　makes　an　average

man　neglect　a　profit　of　four　times　the　amount。〃＇29＇　　…　　〃。　　。　　。

Accordingly；　lean　cattle；　poor　implements；　and　bad　manure…heaps　even

among　those　who　might　have　been　better　off。〃＇30＇　…　〃　If　I　earned　any

more；〃　says　a　peasant；　〃it　would　be　for　the　collector。〃　Annual　and

illimitable　spoliation　〃takes　away　even　the　desire　for　comforts。〃　The

majority；　pusillanimous；　distrustful；　stupefied；　〃debased；〃　〃differing

little　from　the　old　serfs；＇31＇〃　resemble　Egyptian　fellahs　and　Hindoo

pariahs。　　The　fisc；　indeed；　through　the　absolutism　and　enormity　of　its

claims；　renders　property　of　all　kinds　precarious；　every　acquisition

vain；　every　accumulation　delusive；　in　fact；　proprietors　are　owners

only　of　that　which　they　can　hide。







V。　　INDIRECT　TAXES。



The　salt…tax　and　the　excise。



The　tax…man；　in　every　country；　has　two　hands；　one　which　visibly　and

directly　searches　the　coffers　of　tax…payers；　and　the　other　which

covertly　employs　the　hand　of　an　intermediary　so　as　not　to　incur　the

odium　of　fresh　extortions。　　Here；　no　precaution　of　this　kind　is　taken；

the　claws　of　the　latter　being　as　visible　as　those　of　the　former；

according　to　its　structure　and　the　complaints　made　of　it；　I　am　tempted

to　believe　it　more　offensive　than　the　other。　　…　　In　the　first　place；

the　salt…tax；　the　excises　and　the　customs　are　annually　estimated　and

sold　to　adjudicators　who；　purely　as　a　business　matter；　make　as　much

profit　as　they　can　by　their　bargain。　　In　relation　to　the　tax…payer　they

are　not　administrators　but　speculators；　they　have　bought　him　up。　　He

belongs　to　them　by　the　terms　of　their　contract；　they　will　squeeze　out

of　him；　not　merely　their　advances　and　the　interest　on　their　advances；

but；　again；　every　possible　benefit。　　This　suffices　to　indicate　the　mode

of　levying　indirect　taxes。　　…　　In　the　second　place；　by　means　of　the

salt…tax　and　the　excises；　the　inquisition　enters　each　household。　　In

the　provinces　where　these　are　levied；　in　Ile…de…France；　Maine；　Anjou；

Touraine；　Orleanais；　Berry；　Bourbonnais；　Bourgogne；　Champagne；　Perche；

Normandy　and　Picardy；　salt　costs　thirteen　sous　a　pound；　four　times　as

much　as　at　the　present　day；　and；　considering　the　standard　of　money；

eight　times　as　much＇32＇。　　And；　furthermore；　by　virtue　of　the　ordinance

of　1680；　each　person　over　seven　years　of　age　is　expected　to　purchase

seven　pounds　per　annum；　which；　with　four　persons　to　a　family；　makes

eighteen　francs　a　year；　and　equal　to　nineteen　days'　work：　a　new　direct

tax；　which；　like　the　taille；　is　a　fiscal　hand　in　the　pockets　of　the

tax…payers；　and　compelling　them；　like　the　taille；　to　torment　each

other。　　Many　of　them；　in　fact；　are　officially　appointed　to　assess　this

obligatory　use　of　salt　and；　like　the　collectors　of　the　taille；　these

are　〃jointly　responsible　for　the　price　of　the　salt。〃　Others　below

them；　ever　following　the　same　course　as　in　collecting　the　taille；　are

likewise　responsible。　　〃After　the　former　have　been　seized　in　their

persons　and　property；　the　speculator　fermier　is　authorized　to　commence

action；　under　the　principle　of　mutual　responsibility；　against　the

principal　inhabitants　of　the　parish。〃　The　effects　of　this　system　have

just　been　described。　　Accordingly；　〃in　Normandy；〃　says　the　Rouen

parliament；