the origins of contemporary france-5-第65节

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the　taxpayer；　one　which　removes　a　piece　of　his　substance：　he　suffers

on　account　of　this　and　submits　to　it　only　because　he　is　obliged　to。　If

the　operation　is　performed　on　him　by　other　hands　he　submits　to　it

willingly　or　not。　But　that　he　should　do　it　himself；　spontaneously　and

with　his　own　hands；　it　is　not　to　be　thought　of。　On　the　other　hand；　the

collection　of　a　direct　tax　according　to　the　prescriptions　of

distributive　justice；　is　a　subjection　of　each　taxpayer　to　an

amputation　proportionate　to　his　bulk　or；　at　least；　to　his　surface；

this　requires　delicate　calculation　and　is　not　to　be　entrusted　to　the

patients　themselves；　for；　not　only　are　they　surgical　novices　and　poor

calculators；　but；　again；　they　are　interested　in　calculating　falsely。

They　have　been　ordered　to　assess　their　group　with　a　certain　total

weight　of　human　substance；　and　to　apportion　to　each　individual　in

their　group　the　lighter　or　heavier　portion　he　must　provide。　Everyone

will　soon　understand　that；　the　more　that　is　cut　from　the　others；　the

less　will　be　required　of　him。　And　as　each　is　more　sensitive　to　his　own

suffering；　although　moderate；　than　to　another's　suffering；　even

excessive；　each；　therefore；　be　his　neighbor　little　or　big；　is

inclined；　in　order　to　unjustly　diminish　his　own　sacrifice　by　an　ounce；

to　add　a　pound　unjustly　to　that　of　his　neighbor。



Up　to　this　time；　in　the　construction　of　the　fiscal　machine；　nobody

knew　or　had　been　disposed　to　take　into　account　such　natural　and

powerful　sentiments；　through　negligence　or　through　optimism；　the

taxpayer　had　been　introduced　into　the　mechanism　in　the　quality　of

first　agent；　before　1789；　in　the　quality　of　a　responsible　and

constrained　agent；　after　1789；　in　the　quality　of　a　voluntary　and

philanthropic　agent。　Hence；　before　1789；　the　machine　had　proved

mischievous；　and　after　1789；　impotent；　before　1789；　its　working　had

been　almost　fatal；＇15＇　and　after　1789　its　returns　scarcely　amounted　to

anything。＇16＇　Finally；　Napoleon　establishes　independent；　special　and

competent　operators；　enlightened　by　local　informers；　but　withdrawn

from　local　influences。　These　are　appointed；　paid　and　supported　by　the

central　government；　forced　to　act　impartially　by　the　appeal　of　the

taxpayer　to　the　council　of　the　prefecture；　and　forced　to　keep　correct

accounts　by　the　final　auditing　of　a　special　court　（cour　des　comptes）。

The　are　kept　interested；　through　the　security　they　have　given　as　well

as　by　commissions；　in　the　integral　recovery　of　unpaid　arrears　and　in

the　prompt　returns　of　collected　taxes。　All；　assessors；　auditors；

directors；　inspectors　and　collectors；　being　good　accountants；　are

watched　by　good　accountants；　kept　to　their　duties　by　fear；　and　made

aware　that　embezzlements；　lucrative　under　the　Directory；＇17＇　are

punished　under　the　Consulate。＇18＇　They　are　soon　led　to　consider

necessity　a　virtue；　to　pride　themselves　inwardly　on　compulsory

rectitude；　to　imagine　that　they　have　a　conscience　and　hence　to

acquiring　one；　in　short；　to　voluntarily　imposing　on　themselves　probity

and　exactitude　through　amour…propre　and　honorable　scruples。　…　For　the

first　time　in　ten　years　lists　of　taxes　are　prepared　and　their

collection　begun　at　the　beginning　of　the　year。＇19＇　　Previous　to　1789；

the　taxpayer　was　always　in　arrears；　while　the　treasury　received　only

three…fifths　of　that　which　was　due　in　the　current　year。＇20＇　After

1800；　direct　taxes　are　nearly　always　fully　returned　before　the　end　of

the　current　year；　and　half　a　century　later；　the　taxpayers；　instead　of

being　in　arrears；　are　often　in　advance。＇21＇　To　do　this　work　required；

before　1789；　about　200；000　collectors；　besides　the　administrative

corps；＇22＇　occupied　one　half　of　their　time　for　two　successive　years　in

running　from　door　to　door；　miserable　and　detested；　ruined　by　their

ruinous　office；　fleecers　and　the　fleeced；　and　always　escorted　by

bailiffs　and　constables。　Since　1800；　from　five　thousand　to　six

thousand　collectors；　and　other　fiscal　agents；　honorable　and　respected；

have　only　to　do　their　office…work　at　home　and　make　regular　rounds　on

given　days；　in　order　to　collect　more　than　double　the　amount　without

any　vexation　and　using　very　little　constraint。　Before　1780；　direct

taxation　brought　in　about　170　millions；＇23＇　after　the　year　XI；　it

brought　in　360　millions。＇24＇　　By　the　same　measure；　an　extraordinary

counter…measure；　the　taxable　party；　especially　the　peasant…proprietor；

the　small　farmer　with　nobody　to　protect　him；　diametrically　opposite　to

the　privileged　class；　the　drudge　of　the　monarchy；　is　relieved　of

three…fourths　of　his　immemorial　burden。＇25＇　　At　first；　through　the

abolition　of　tithes　and　of　feudal　privileges；　he　gets　back　one…quarter

of　his　net　income；　that　quarter　which　he　paid　to　the　seignior　and　to

the　clergy；　next；　through　the　application　of　direct　taxation　to　all

lands　and　to　all　persons；　his　quota　is　reduced　one…half。　Before　1789；

he　paid；　on　100　francs　net　income；　14　to　the　seignior；　14　to　the

clergy；　53　to　the　State；　and　kept　only　18　or　19　for　himself。　After

1800；　he　pays　nothing　out　of　100　francs　of　income　to　the　seignior　or

to　the　clergy；　he　pays　but　little　to　the　State；　only　21　francs　to　the

commune　and　department；　and　keeps　79　francs　in　his　pocket。＇26＇



If　each　franc　insured　pays　so　many　centimes　insurance　premium；　each

franc　of　manual　gain　and　of　salary　should　pay　as　many　centimes　as　each

franc　of　industrial　or　commercial　gain；　also　as　each　franc　of　personal

or　land　revenue；　that　is　to　say；　more　than　one…fifth　of　a　franc；　or　21

centimes。　…　At　this　rate；　the　workman　who　lives　on　his　own　labor；　the

day…laborer；　the　journeyman　who　earns　1　franc　15　centimes　per　day　and

who　works　300　days　of　the　year；　ought　to　pay　out　of　his　345　francs

wages　69　francs　to　the　public　treasury。　At　this　rate；　the　ordinary

peasant　or　cultivator　of　his　own　field；　owner　of　a　cottage　and　a　small

tract　of　ground　which　he　might　rent　at　100　francs　a　year；　should　pay

into　the　public　treasury；　out　of　his　land　income　and　from　manual

labor；　89　francs。＇27＇　　The　deduction；　accordingly；　on　such　small

earnings　would　be　enormous；　for　this　gain；　earned　from　day　to　day；　is

just　enough　to　live　on；　and　very　poorly；　for　a　man　and　his　family：

were　it　cut　down　one…fifth　he　and　his　family　would　be　obliged　to　fast；

he　would　be　nothing　but　a　serf　or　half…serf；　exploited　by　the

exchequer；　his　seignior　and　his　proprietor。　Because　the　exchequer；　as

formerly　the　proprietary　seigniors；　would　appropriate　to　itself　60

days　of　labor　out　of　the　300。　Such　was　the　condition　of　many　millions

of　men；　the　great　majority　of　Frenchmen；　under　the　ancient　Régime。

Indeed；　the　five　direct　taxes；　the　taille；　its　accessories；　the　road…

tax；　the　capitatim　and　the　vingtièmes；　were　a　tax　on　the　taxpayer；　not

only　according　to　the　net　revenue　of　his　property；　if　he　had　any；　but

again　and　especially　〃of　his　faculties〃　and　presumed　resources

whatever　these　might　be；　comprising　his　manual　earnings　or　daily

wages。　…　Consequently；　〃a　poor　laborer　owning　nothing；〃＇28＇　who　earned

19　sous　a　day；　or　270　livres　a　year；＇29＇　was　taxed　18　or　20　livres。

Out　of　300　days'　work　there　were　20　or　22　which　belonged　beforehand　to

the　public　treasury。　…　Three…fifths＇30＇　of　the　French　people　were　in

this　situation；　and　the　inevitable　consequences　of　such　a　fiscal

system　have　been　seen　…　the　excess　of　extortions　and　of　suffering；　the

spoliation；　privations　and　deep…seated　resentment　of　the　humble　and

the　poor。　Every　government　is　bound　to　care　for　these；　if　not　from

compassion；　at　least　through　prudential　considerations；　and　this　one

more　than　any　other；　since　it　is　founded　on　the　will　of　the　greatest

number；　on　the　repeated　votes　of　majorities　counted　by　heads。



To　this　end；　it　establishes　two　divisions　of　direct　taxation：　one；　the

real…estate　tax；　which　has　no　bearing　on　the　taxpayer　without　any

property；　and　the　other；　the　personal　tax；　which　does　affect　him；　but

lightly：　calculated　on　the　rate　of　rent；　it　is　insignificant　on　an

attic；　furnished　lodging；　hut　or　any　other　hovel　belonging　to　a

laborer　or　peasant；　again；　when　very　poor　or　indigent；　if　the　octroi

is　burdensome；　the　exchequer　sooner　or　later　relieves　them；　add　to

this　the　poll…tax　which　takes　from　them1　franc　and　a　half　up　to　4。50

francs　per　annum；　also　a　very　small　tax　on　doors　and　windows；　say　60

centimes　per　annum　in　the　villages　on　a　tenement　with　only　one　door

and　one　window；　and；　in　the　towns；　from　60　to　75　centimes　per　annum

for　one　room　above　the　second　story　with　but　one　window。＇31＇　　In　this

way；　the　old　tax　which　was　crushing　becomes　light：　instead　of　paying

18　or　20　livres　for　his　taille；　capitatim　and　the　rest；　the　journeyman

or　the　artisan　with　no　property　pays　no　more　than　6　or　7　francs；＇32＇

instead　of　paying　53　livres　for　his　vingtièmes　for　his　poll；　real　and

industrial　tax；　his　capitatim　and　the　rest；　the　small　cultivator　and

owner　pays　no　more　than　21　francs。　Through　this　reduction　of　their

fiscal　charges　（corvée）　and　through　the