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levies and enforce the law on the populace； ended in subjecting the
law to the populace and in decreeing the suppression of indirect
taxation entirely。＇39＇
Such； in the matter of taxation； is the work of the Revolution。 Of the
two sources which； through their regular afflux； fill the public
Treasury； and of which the ancient Régime took possession and managed
badly； violently； through loose and bungling measures； it has nearly
dried up the first one； direct taxation； and completely exhausted the
second one； indirect taxation。 At present； as the empty Treasury must
be filled； the latter must be taken in hand the same as the former；
its waters newly gathered in and gently conducted without loss。 The
new government sets about this； not like the old one； in a rude；
conventional manner； but as an engineer and calculator who knows the
ground； its inclination and other obstacles； in short； who comprehends
human sensibility and the popular imagination。＇40＇ … And； first of
all； there is to be no more farming…out （of the collection of the
revenues）： the State no longer sells its duties on salt or on
beverages to a company of speculators； mere contractors； who care for
nothing but their temporary lease and annual incomes； solely concerned
with coming dividends； bleeding the tax…payer like so many leeches and
invited to suck him freely； interested in multiplying affidavits by
the fines they get； and creating infractions； authorized by a needy
government which； supporting itself on their advances； places the
public force at their disposal and surrenders the people to their
exactions。 Henceforth； the exchequer collects for itself and for its
own account。 It is the same as a proprietor who； instead of leasing or
renting out； improves his property and becomes his own farmer。 The
State； therefore； considers the future in its own interest； it limits
the receipts of the current year so as not to compromise the receipts
of coming years； it avoids ruining the present tax…payer who is also
the future taxpayer； it does not indulge in gratuitous chicanery； in
expensive lawsuits； in warrants of execution and imprisonment； it is
averse to converting a profitable laborer into a beggar who brings in
nothing； or into a prisoner for debt who costs it something。 Through
this course； the relief is immense； ten years previous to the
Revolution；＇41＇ it was estimated that； in principal and in
accessories； especially in costs of collection and in fines； indirect
taxation cost the nation twice as much the king derived from it； that
it paid 371 millions to enable him to receive 184 millions； that the
salt…tax alone took out of the pockets of the taxpayer 100 millions
for 45 millions deposited in his coffers。 Under the new government；
fines became rarer； seizures； executions and sales of personal
property still rarer； while the costs of collection； reduced by
increasing consumption； are not to exceed one…twentieth in…stead of
one…fifth of the receipts。＇42＇ … In the second place； the consumer
becomes free again； in law as in fact； not to purchase taxed goods。 He
is no longer constrained； as formerly； in the provinces subject to
high salt…tax； to accept； consume； and pay for duty…salt； 7 pounds per
head at 13 sous the pound。 Provincial； town or seignorial taxes on
Bread； a commodity which he cannot do without； no longer exist； there
is no piquet； or duty on flour； as in Provence；＇43＇ no duties on the
sale or of grinding wheat； no impediments to the circulation or
commerce of grain。 And； on the other hand； through the lowering of
fiscal charges； in the suppression of internal duties； and the
abolition of multitudinous tolls； other commodities； apart from bread
reached by a different tax； now becomes affordable for those of small
means。 Salt； instead of costing thirteen sous and over； no longer
costs more than two sous the pound。 A cask of Bordeaux wine no longer
pays two hundred livres before it is retailed by the tavern…keeper at
Rennes。＇44＇ Except in Paris； and even at Paris； so long as the
extravagance of municipal expenditure does not increase the octroi the
total tax on wine； cider and beer does not add； even at retail； more
than 18 ％ to their selling price；＇45＇ while； throughout France； the
vine…grower； or the wine…maker； who gathers in and manufactures his
own wine； drinks this and even his brandy； without paying one cent of
tax under this heading。＇46＇ … Consequently； consumption increases；
and； as there are no longer any exempt or half…exempt provinces； no
more free salt （franc salé）；＇47＇ no more privileges arising from
birth； condition； profession or residence； the Treasury； with fewer
duties； collected or gained as much as before the Revolution： In 1809
and 1810； 20 millions on tobacco； 54 millions on salt； 100 millions on
liquors； and then； as the taxpayer became richer and spent more； still
larger and larger sums： in 1884； 305 millions on tobacco： in 1885； 429
millions on liquors；＇48＇ without counting another 100 millions again
raised on liquors through town octrois。 … And lastly； the exchequer；
with extreme prudence； keeps out of sight and succeeds in almost
saving the taxpayer from contact with； or the presence of； its agents。
There is an end to a domestic inquisition。 The excise man no longer
pounces in on the housewife to taste the pickle； to find out whether
the ham has been cured with bogus salt； to certify that all the
dutiable salt has been used in 〃the pot and the salt…cellar。〃 The
wine…inspector no longer comes suddenly on the wine…grower； or even on
the consumer； to gauge his casks； to demand an account of what he
drinks； to make an affidavit in case of deficit or over…consumption；
to impose a fine should a bottle have been given to a sick person or
to a poor one。 The 50；000 customs officers or clerks of the ferme； the
23；000 soldiers without a uniform who； posted in the interior along a
line of 1200 leagues； guarded the heavily taxed salt districts against
the provinces which were less taxed； redeemed or free； the innumerable
employees at the barriers； forming a confused and complicated band
around each province； town； district or canton； levying on twenty or
thirty different sorts of merchandise forty…five principal duties；
general； provincial； or municipal； and nearly sixteen hundred tolls；
in short； the entire body of officials of the old system of indirect
taxation has almost wholly disappeared。 Save at the entrance of towns；
and for the octroi the eye no longer encounters an official clerk。 The
carters who； from Roussillon or Languedoc； transport a cask of wine to
Paris； are no longer subject to his levies； humiliations and moods in
twenty different places； nor to ascribe to him the dozen or fifteen
days' useless extension of their trip due to his predecessor； and
during which they had to wait in his office until he wrote a receipt
or a permit。 There is scarcely any one now but the inn…keeper who sees
his green uniform on his premises。 After the abolition of the house…
inventory； nearly two millions of proprietors and wine métayers are
forever free of his visits；＇49＇ from now on； for consumers； especially
for the people； he seems absent and non existent。 In effect； he has
been transferred one or two hundred leagues off； to the salt…
establishments in the interior and on the coasts； and on the frontier。
There only is the system at fault； nakedly exposing its vice； … a war
against exchanges； the proscription of international commerce；
prohibition pushed to extreme； the continental blockade； an
inquisition of 20；000 customs officials； the hostility of 100；000
defrauders； the brutal destruction of seized goods； an augmentation in
price of 100 ％ on cottons and 400％ on sugar； a dearth of colonial
articles； privation to the consumer； the ruin of the manufacturer and
trader； and accumulated bankruptcies one after the other in 1811 in
all the large towns from Hamburg to Rome。＇50＇ This vice； however；
belongs to the militant policy and personal character of the master；
the error that taints the external side of his fiscal system does not
reach the internal side。 After him； under pacific reigns； it is
gradually modified； prohibition gives way to protection and then
changes from excessive protection to limited protection。 France
remains； along with secondary improvements and partial amendments； on
the course marked out by the Consulate and the Empire； this course； in
all its main lines； is clearly traced； straight； and yet adapted to
all things； by the plurality； establishment； distribution； rate of
taxation and returns of the various direct and indirect taxes； nearly
in conformity with the new principles of political economy； as well as
in conformity with the ancient maxims of distributive justice；
carefully directed between the two important interests that have to be
cared for； that of the people who pays and of the State which
collects。
Consider； in effect； wh