按键盘上方向键 ← 或 → 可快速上下翻页，按键盘上的 Enter 键可回到本书目录页，按键盘上方向键 ↑ 可回到本页顶部！
————未阅读完？加入书签已便下次继续阅读！
Versailles； the public treasury had to feed the rabble of Paris； still
more voracious； and； from 1793 to 1796； the maintenance of this rabble
cost it twenty…five times as much as； from 1783 to 1786； the
maintenance of the court。＇7＇ Finally； at Paris as at Versailles； the
subordinates who lived on the favored spot； close to the central
manger； seized on all they could get and ate much more than their
allowance。 Under the ancient Régime； 〃the ladies of honor； every time
they travel from one royal country…house to another； gain 80 ％。 on the
cost of the journey；〃 while the queen's first chambermaid gains； over
and above her wages； 38；000 francs a year out of the sales of half…
burnt candles。＇8＇ Under the new Régime； in the distribution of food；
〃the matadors of the quarter；〃 the patriots of the revolutionary
committees； deduct their portions in advance； and a very ample
portion； to the prejudice of the hungry who await their turn； one
taking seven rations and another twenty。＇9＇ Thus did the injustice
remain； in knocking it over； they had simply made matters worse； and
had they wished to build permanently； now was the time to put an end
to it； for； in every social edifice it introduced an imbalance。
Whether the plumb…line deflects right or left is of little
consequence； sooner or later the building falls in； and thus had the
French edifice already fallen twice； the first time in 1789； through
imminent bankruptcy and hatred of the ancient Régime； and the second
time in 1799； through an actual bankruptcy and hatred of the
Revolution。
An architect like the French Consul is on his guard against a
financial； social and moral danger of this sort。 He is aware that； in
a well…organized society； there must be neither surcharge nor
discharge； no favors； no exemptions and no exclusions。 Moreover；
〃l'Etat c'est lui；〃＇10＇ thus is the public interest confounded with
his personal interest； and； in the management of this double interest；
his hands are free。 Proprietor； and first inhabitant of France in the
fashion of its former kings； he is not obliged and embarrassed as they
were by immemorial precedents； by the concessions they have sanctioned
or the rights they have acquired。 At the public table over which he
presides and which is his table； he does not； like Louis XV。 or Louis
XVI。； encounter messmates already installed there； the heirs or
purchasers of the seats they occupy；＇11＇ extending in long rows from
one end of the room to the other； each in his place according to rank；
in an arm…chair； or common chair； or on a footstool； all being the
legitimate and recognized owners of their seats； all of them the
King's messmates and all authorized by law； tradition and custom to
eat a free dinner or pay for it at less than cost； to find fault with
the dishes passed around； to reach out for those not near by； to help
themselves to what they want and to carry off the dessert in their
pockets。 At the new table there are no places secured beforehand。 It
is Napoleon himself who arranges the table； and on sitting down； he is
the master who has invited whomsoever he pleases； who assigns to each
his portion； who regulates meals as he thinks best for his own and the
common interest； and who introduces into the entire service order；
watchfulness and economy。 Instead of a prodigal and negligent grand…
seignior； here at last is a modern administrator who orders supplies；
distributes portions and limits consumption； a contractor who feels
his responsibility； a man of business able to calculate。 Henceforth；
each is to pay for his portion； estimated according to his ration； and
each is to enjoy his ration according to his quota。 … Judge of this by
one example： In his own house； customarily a center of abuses and
sinecures； there must be no more parasites。 From the grooms and
scullions of his palace up to its grand officials； even to the
chamberlains and ladies of honor； all his domestics； with or without
titles； work and perform their daily tasks in person； administrative
or decorative； day or night； at the appointed time； for exact
compensation； without pickings or stealing and without waste。 His
train and his parades； as pompous as under the old monarchy； admit of
the same ordinary and extraordinary expenses … stables； chapel； food；
hunts； journeys； private theatricals； renewals of plate and furniture；
and the maintenance of twelve palaces or chateaux。 While； under Louis
XV。； it was estimated that 〃coffee with one roll for each lady of
honor cost the King 2；000 livres a year；〃 and under Louis XVI。；〃 the
grand broth night and day〃 which Madame Royale； aged two years；
sometimes drank and which figured in the annual accounts at 5201
livres；＇12＇ under Napoleon 〃in the pantries； in the kitchens； the
smallest dish； a mere plate of soup； a glass of sugared water； would
not have been served without the authorization or check of grand…
marshal Duroc。 Every abuse is watched； the gains of each are
calculated and regulated beforehand。〃＇13＇ Consequently； this or that
journey to Fontainebleau which had cost Louis XVI。 nearly 2 million
livres； cost Napoleon； with the same series of fêtes； only 150；000
francs； while the total expense of his civil household； instead of
amounting to 25 million livres； remains under 3 million francs。＇14＇
The pomp is thus equal； but the expense is ten times less； the new
master is able to derive a tenfold return from persons and money；
because he squeezes the full value out of every man he employs and
every crown he spends。 Nobody has surpassed him in the art of turning
money and men to account； and he is as shrewd； as careful； as sharp in
procuring them as he is in profiting by them。
II。 Equitable Taxation。
The apportionment of charges。 … New fiscal principle and new fiscal
machinery。
In the assignment of public burdens and of public offices Napoleon
therefore applies the maxims of the new system of rights； and his
practice is in conformity with the theory。 For the social order；
which； according to the philosophers； is the only just one in itself；
is at the same time the most profitable for him： he adds equity
because equity is profitable to him。 … And first； in the matter of
public burdens； there shall be no more exemptions。 To relieve any
category of taxpayers or of conscripts from taxation or from military
service would annually impoverish the treasury by so many millions of
crowns； and diminish the army by so many thousands of soldiers。
Napoleon is not the man to deprive himself without reason of either a
soldier or a franc； above all things； he wants his army complete and
his treasury full； to supply their deficits he seizes whatever he can
lay his hands on； both taxable material as well as recruitable
material。 But all material is limited； if he took too little on the
one hand he would be obliged to take too much on the other； it is
impossible to relieve these without oppressing those； and oppression；
especially in the matter of taxation； is what； in 1789； excited the
universal jacquerie； perverted the Revolution； and broke France to
pieces。 … At present； in the matter of taxation； distributive justice
lays down a universal and fixed law； whatever the property may be；
large or small； and of whatever kind or form； whether lands；
buildings； indebtedness； ready money； profits； incomes or salaries； it
is the State which； through its laws； tribunals； police； gendarmes and
army； preserves it from ever ready aggression within and without； the
State guarantees； procures and ensures the enjoyment of it。
Consequently； property of every species owes the State its premium of
assurance； so many centimes on the franc。 The quality； the fortune；
the age or the sex of the owner is of little importance； each franc
assured； no matter in whose hands； must pay the same number of
centimes； not one too much； not one too little。 … Such is the new
principle。 To announce it is easy enough； all that is necessary is to
combine speculative ideas； and any Academy can do that。 The National
Assembly of 1789 had proclaimed it with the rattling of drums； but
merely as a right and with no practical effect。 Napoleon turns it into
a reality； and henceforth the ideal rule is applied as strictly as is
possible with human material； thanks to two pieces of fiscal machinery
of a new type； superior of their kind； and which； compared with those
of the ancient Régime； or with those of the Revolution； are
masterpieces。
III。 Formation of Honest； Efficient Tax Collectors
Direct real and personal taxation。 … In what respect the new machinery
is superior to the old。 … Full and quick returns。 … Relief to
taxpayers。 … Greater relief to the poor workman and small farmer。
The collection of a direct tax is a surgical operation performed on
the taxpayer； one which removes a piece of his substance： he suffers
on account of this and submits to it only because he is obli