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the origins of contemporary france-5-第65章

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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competent operators; enlightened by local informers; but withdrawn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 
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