the origins of contemporary france-5-第66节

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

fiscal　charges　（corvée）　and　through　the　augmentation　of　their　day

wages；　poor　people；　or　those　badly　off；　who　depended　on　the　hard　and

steady　labor　of　their　hands；　the　plowmen；　masons；　carpenters；　weavers；

blacksmiths；　wheelwrights　and　porters；　every　hired　man　and　artisan；　in

short；　all　the　laborious　and　tough　hands；　again　became　almost　free；

these　formerly　owed；　out　of　their　300　working　days；　from　20　to　59　to

the　exchequer；　they　now　owe　only　from　6　to　19；＇33＇　and　thus　gain　from

14　to　40　free　days　during　which；　instead　of　working　for　the　exchequer；

they　work　for　themselves。　…　The　reader　may　estimate　the　value　to　a

small　household　of　such　an　alleviation　of　the　burden　of　discomfort　and

care。



IV。　Various　Taxes。



Other　direct　taxes。　…　Tax　on　business　licenses。　…　Tax　on　real…estate

transactions。　…　The　earnings　of　manual　labor　almost　exempt　from　direct

taxation。　…　Compensation　on　another　side。　…　Indirect　taxation。　…　In

what　respect　the　new　machinery　is　superior　to　the　old。　…　Summary

effect　of　the　new　fiscal　régime。　…　Increased　receipts　of　the　public

treasury。　…　Lighter　burdens　of　the　taxpayer。　…　Change　in　the　condition

of　the　small　taxpayer。



This　infraction　of　the　principle　of　distributive　justice　is　in　favor

of　the　poor。　Through　the　almost　complete　exemption　of　those　who　have

no　property　the　burden　of　direct　taxation　falls　almost　entirely　on

those　who　own　property。　If　they　are　manufacturers；　or　in　commerce；

they　support　still　another　burden；　that　of　the　license　tax；　which　is　a

supplementary　impost　proportioned　to　their　probable　gains。＇34＇

Finally；　to　all　these　annual　and　extra　taxes；　levied　on　the　probable

or　certain　income　derived　from　invested　or　floating　capital；　the

exchequer　adds　an　eventual　tax　on　capital　itself；　consisting　of　the

mutation　tax；　assessed　on　property　every　time　it　changes　hands　through

gift；　inheritance　or　by　contract；　obtaining　its　title　under　free

donation　or　by　sale；　and　which　tax；　aggravated　by　the　timbre；＇35＇　is

enormous＇36＇　since；　in　most　cases；　it　takes　5；　7；　9；　and　up　to　10　1/2

％　on　the　capital　transmitted；　that　is　to　say；　in　the　case　of　real…

estate；　2；　3　and　even　4　years'　income　from　it。　Thus；　in　the　first

shearing　of　the　sheep　the　exchequer　cuts　deep；　as　deep　as　possible；

but　it　has　sheared　only　the　sheep　whose　fleece　is　more　or　less　ample；

its　scissors　have　scarcely　touched　the　others；　much　more　numerous；

whose　wool；　short；　thin　and　scant；　is　maintained　only　by　day…wages；

the　petty　gains　of　manual　labor。　…　Compensation　is　to　come　when　the

exchequer；　resuming　its　scissors；　shears　the　second　time：　it　is　the

indirect　tax　which；　although　properly　levied　and　properly　collected；

is；　in　its　nature；　more　burdensome　for　the　poor　than　for　the　rich　and

well…off。



Through　this　tax；　and　through　to　the　previous　action　of　customs…

duties；　tolls；　octrois　or　monopolies；　the　State　collects　a　certain

percentage　on　the　price　of　various　kinds　of　merchandise　sold。　In　this

way　it　participates　in　trade　and　commerce　and　itself　becomes　a

merchant。　It　knows；　therefore；　like　all　able　merchants；　that；　to

obtain　large　profits；　it　must　sell　large　quantities；　that　it　must　have

a　very　large　body　of　customers；　that　the　largest　body　is　that　which

ensures　to　it　and　embraces　all　its　subjects；　in　short；　that　its

customers　must　consist　not　only　of　the　rich；　who　number　merely　tens　of

thousands；　not　only　the　well…to…do；　who　number　merely　hundreds　of

thousands；　but　likewise　the　poor　and　the　half…poor；　who　number

millions　and　tens　of　millions。　Hence；　in　the　merchandise　by　the　sale

of　which　it　is　to　profit；　it　takes　care　to　include　staple　articles

which　everybody　needs；　for　example；　salt；　sugar；　tobacco　and　beverages

in　universal　and　popular　use。　This　accomplished；　let　us　follow　out　the

consequences；　and　look　in　at　the　shops　over　the　whole　surface　of　the

territory；　in　the　towns　or　in　the　villages；　where　these　articles　are

disposed　of。　Daily　and　all　day　long；　consumers　abound；　their　large

coppers　and　small　change　constantly　rattle　on　the　counter；　and　out　of

every　large　copper　and　every　small　piece　of　silver　the　national

treasury　gets　so　many　centimes：　that　is　its　share；　and　it　is　very　sure

of　it；　for　it　is　already　in　hand；　having　received　it　in　advance。　At

the　end　of　the　year；　these　countless　centimes　fill　its　cash…box　with

millions；　as　many　and　more　millions　than　it　gathers　through　direct

taxation。



And　this　second　crop　causes　less　trouble　than　the　first　one　for　the

taxpayer　who　is　subject　to　it　has　less　trouble　and　like…wise　the　State

which　collects　it。　…　In　the　first　place；　the　tax…payer　suffers　less。

In　relation　to　the　exchequer；　he　is　no　longer　a　mere　debtor；　obliged

to　pay　over　a　particular　sum　at　a　particular　date；　his　payments　are

optional；　neither　the　date　nor　the　sum　are　fixed；　he　pays　on　buying

and　in　proportion　to　what　he　buys；　that　is　to　say；　when　he　pleases　and

as　little　as　he　wants。　He　is　free　to　choose　his　time；　to　wait　until

his　purse　is　not　so　empty；　there　is　nothing　to　hinder　him　from

thinking　before　he　enters　the　shop；　from　counting　his　coppers　and

small　change；　from　giving　the　preference　to　more　urgent　expenditure；

from　reducing　his　consumption。　If　he　is　not　a　frequenter　of　the

cabaret；　his　quota；　in　the　hundreds　of　millions　of　francs　obtained

from　beverages；　is　almost　nothing；　if　he　does　not　smoke　or　snuff；　his

quota；　in　the　hundreds　of　millions　derived　from　the　tax　on　tobacco；　is

nothing　at　all；　because　he　is　economical；　prudent；　a　good　provider　for

his　family　and　capable　of　self…sacrifice　for　those　belonging　to　him；

he　escapes　the　shearing　of　the　exchequer。　Moreover；　when　he　does　come

under　the　scissors；　these　hardly　graze　his　skin；　so　long　as　tariff

regulations　and　monopolies　levy　nothing　on　articles　which　are

physically　indispensable　to　him；　as　on　bread　in　France；　indirect

taxation　does　not　touch　his　flesh。　In　general；　fiscal　or　protective

duties；　especially　those　which　increase　the　price　of　tobacco；　coffee；

sugar；　and　beverages；　do　not　affect　his　daily　life；　but　merely　deprive

him　of　some　of　its　pleasures　and　comforts。　…　And；　on　the　other　hand；

in　the　collection　of　these　duties；　the　exchequer　may　not　show　its

hand；　if　it　does　its　business　properly；　the　anterior　and　partial

operation　is　lost　sight　of　in　the　total　operation　which　completes　and

covers　this　up；　it　screens　itself　behind　the　merchant。　The　shears　are

invisible　to　the　buyer　who　presents　himself　to　be　sheared；　in　any

event；　he　has　no　distinct　sensation　of　them。　Now；　with　the　man　of　the

people；　the　common　run　of　sheep；　it　is　the　positive；　actual；　animal

sensation　which　is　the　cause　of　his　cries；　his　convulsive　shudders；

and　contagious　alarms　and　panics。　As　long　as　he　is　not　being　excited

he　can　be　manipulated；　at　the　utmost；　he　grumbles　at　the　hard　times；

the　high　prices　from　which　he　suffers　are　not　imputed　to　the

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　popul