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established in the place of these a tax of fifty millions； to be
divided between the direct imposts and dues on entrance to the
towns。 Now； consequently； that the entrance…dues are abolished； the
new charge falls entirely upon the direct imposts。 Do returns come
in； and will they come in？ … In the face of so many outbreaks； any
indirect taxation （VAT） is； certainly； difficult to collect。
Nevertheless it is not so repulsive as the other because the levies
of the State disappear in the price of the article； the hand of the
Exchequer being hidden by the hand of the dealer。 The Government
clerk formerly presented himself with his stamped paper and the
seller handed him the money without much grumbling； knowing that he
would soon be more than reimbursed by his customer： the indirect tax
is thus collected。 Should any difficulty arise； it is between the
dealer and the taxpayer who comes to his shop to lay in his little
store； the latter grumbles； but it is at the high price which he
feels； and possibly at the seller who pockets his silver； he does
not find fault with the clerk of the Exchequer； whom he does not see
and who is not then present In the collection of the direct tax； on
the contrary； it is the clerk himself whom he sees before him； who
abstracts the precious piece of silver。 This authorized robber；
moreover； gives him nothing in exchange； it is an entire loss。 On
leaving the dealer's shop he goes away with a jug of wine； a pot of
salt； or similar commodities； on leaving the tax office he has
nothing in hand but an acquittance； a miserable bit of scribbled
paper。 … But now he is master in his own commune； an elector； a
National Guard； mayor； the sole authority in the use of armed force；
and charged with his own taxation。 Come and ask him to unearth the
buried mite on which he has set all his heart and all his soul； the
earthen pot wherein he has deposited his cherished pieces of silver
one by one； and which he has laid by for so many years at the cost
of so much misery and fasting； in the very face of the bailiff in
spite of the prosecutions of the sub…delegate； commissioner；
collector； and clerk！
》From the 1st of May； 1789； to the 1st of May； 1790；＇47＇ the general
returns； the taille and its accessories； the poll…tax and
〃twentieths；〃 instead of yielding 161。000；000 francs； yield but
28；000；000 francs in the provinces which impose their own taxes
（pays d'Etats）； instead of 28；000；000 francs； the Treasury obtains
but 6；000；000。 On the patriotic contribution which was to deduct
one quarter of all incomes over four hundred livres； and to levy two
and a half per cent。 on plate； jewels； and whatever gold and silver
each person has in reserve； the State received 9。700；000 francs。 As
to patriotic gifts； their total； comprising the silver buckles of
the deputies； reaches only 361；587 francs； and the closer our
examination into the particulars of these figures； the more do we
see the contributions of the villager； artisan； and former subjects
of the taille diminish。 … Since the month of October； 1789； the
privileged classes； in fact； appear in the tax…rolls； and they
certainly form the class which is best off； the most alive to
general ideas and the most truly patriotic。 It is therefore
probable that； of the forty…three millions of returns from the
direct imposts and from the patriotic contribution； they have
furnished the larger portion； perhaps two thirds of it； or even
three…quarters。 If this be the case； the peasant； the former tax…
payer； gave nothing or almost nothing from his pocket during the
first year of the Revolution。 For instance； in regard to the
patriotic contribution； the Assembly left it to the conscience of
each person to fix his own quota； at the end of six months；
consciences are found too elastic； and the Assembly is obliged to
confer this right on the municipalities。 The result is＇48＇ that
this or that individual who taxed himself at forty…eight livres； is
taxed at a hundred and fifty； another； a cultivator； who had offered
six livres； is judged to be able to pay over one hundred。 Every
regiment contains a small number of select brave men； and it is
always these who are ready to advance under fire。 Every State
contains a select few of honest men who advance to meet the tax…
collector。 Some effective constraint is essential in the regiment
to supply those with courage who have but little； and in the State
to supply those with probity who do not possess it。 Hence； during
the eight months which follow； from May 1st； 1790； to January 1st；
1791； the patriotic contribution furnishes but 11；000；000 livres。
Two years later； on the 1st of February； 1793； out of the forty
thousand communal tax…rolls which should provide for it； there are
seven thousand which are not yet drawn up； out of 180；000；000 livres
which it ought to produce； there are 70；000；000 livres which are
still due。 … The resistance of the tax…payer produces a similar
deficit； and similar delays in all branches of the national
income。＇49＇ In the month of June； 1790； a deputy declares in the
tribune that 〃out of thirty…six millions of imposts which ought to
be returned each month only nine have been received。〃＇50＇ In the
month of November； 1791； a reporter on the budget states that the
receipts； which should amount to forty or forty…eight millions a
month； do not reach eleven millions and a half。 On February 1；
1793； there remains still due on the direct taxes of 1789 and 1790
one hundred and seventy…six millions。 It is evident that the people
struggle with all their might against the old taxes； even authorized
and prolonged by the Constituent Assembly； and all that is obtained
from them is wrested from them。
Will the people be more docile under the new taxation？ The Assembly
exhorts them to be so and shows them how； with the relief they have
gained and with the patriotism they ought to possess； they can and
should discharge their dues。 The people are able to do it because；
having got rid of tithes； feudal dues； the salt…tax； octrois and
excise duties； they are in a comfortable position。 They should do
so； because the taxation adopted is indispensable to the State；
equitable； assessed on all in proportion to their fortune； collected
and expended under rigid scrutiny； without perversion or waste；
according to precise； clear； periodical and audited accounts。 No
doubt exists that； after the 1st of January； 1791； the date when the
new financial scheme comes into operation； each tax…payer will
gladly pay as a good citizen； and the two hundred and forty millions
of the new tax on real property； and the sixty millions of that on
personal property； leaving out the rest … registries； license； and
customs duties … will flow in regularly and easily of their own
accord。
Unfortunately； before the tax…gatherer can collect the first two
levies these have to be assessed； and as there are complicated
writings and formalities； claims to settle amidst great resistance
and local ignorance； the operation is indefinitely prolonged。 The
personal and land…tax schedule of 1791 is not transmitted to the
departments by the Assembly until June； 1791。 The departments do
not distribute it among the districts until the months of July；
August； and September； 1791。 It is not distributed by the districts
among the communes before October； November； and December； 1791。
Thus in the last month of 1791 it is not yet distributed to the tax…
payers by the communes； from which it follows that on the budget of
1791 and throughout that year； the tax…payer has paid nothing。 … At
last； in 1792； everybody begins to receive this assessment。 It
would require a volume to set forth the partiality and dissimulation
of these assessments。 In the first place the office of assessor is
one of danger； the municipal authorities； whose duty it is to assign
the quotas； are not comfortable in their town quarters。 Already； in
1790；＇51＇ the municipal officers of Monbazon have been threatened
with death if they dared to tax industrial pursuits on the tax…roll；
and they escaped to Tours in the middle of the night。 Even at
Tours； three or four hundred insurgents of the vicinity； dragging
along with them the municipal officers of three market…towns； come
and declare to the town authorities 〃that for all taxes they will
not pay more than forty…five sous per household。〃 I have already
narrated how； in 1792； in the same department； 〃they kill； they
assassinate the municipal officers〃 who presume to publish the tax…
rolls of personal property。 In Creuse； at Clugnac； the moment the
clerk begins to read the document； the women spring upon him； seize
the tax…roll； and 〃tear it up with countless imprecations；〃 the
municipal council is assailed； and two hundred persons stone its
members； one of whom is thrown down； has his head shaved； and is
promenaded through the village in derision。 …