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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competent operators； enlightened by local informers； but withdrawn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