the origins of contemporary france-5-第59部分

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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　augmentation　of　their　day

wages；　poor　people；　or　those　badly　off；　who　depended　on　the　hard　and

steady　labor　of　their　hands；　the　plowmen；　masons；　carpenters；　weavers；

blacksmiths；　wheelwrights　and　porters；　every　hired　man　and　artisan；　in

short；　all　the　laborious　and　tough　hands；　again　became　almost　free；

these　formerly　owed；　out　of　their　300　working　days；　from　20　to　59　to

the　exchequer；　they　now　owe　only　from　6　to　19；＇33＇　and　thus　gain　from

14　to　40　free　days　during　which；　instead　of　working　for　the　exchequer；

they　work　for　themselves。　…　The　reader　may　estimate　the　value　to　a

small　household　of　such　an　alleviation　of　the　burden　of　discomfort　and

care。



IV。　Various　Taxes。



Other　direct　taxes。　…　Tax　on　business　licenses。　…　Tax　on　real…estate

transactions。　…　The　earnings　of　manual　labor　almost　exempt　from　direct

taxation。　…　Compensation　on　another　side。　…　Indirect　taxation。　…　In

what　respect　the　new　machinery　is　superior　to　the　old。　…　Summary

effect　of　the　new　fiscal　régime。　…　Increased　receipts　of　the　public

treasury。　…　Lighter　burdens　of　the　taxpayer。　…　Change　in　the　condition

of　the　small　taxpayer。



This　infraction　of　the　principle　of　distributive　justice　is　in　favor

of　the　poor。　Through　the　almost　complete　exemption　of　those　who　have

no　property　the　burden　of　direct　taxation　falls　almost　entirely　on

those　who　own　property。　If　they　are　manufacturers；　or　in　commerce；

they　support　still　another　burden；　that　of　the　license　tax；　which　is　a

supplementary　impost　proportioned　to　their　probable　gains。＇34＇

Finally；　to　all　these　annual　and　extra　taxes；　levied　on　the　probable

or　certain　income　derived　from　invested　or　floating　capital；　the

exchequer　adds　an　eventual　tax　on　capital　itself；　consisting　of　the

mutation　tax；　assessed　on　property　every　time　it　changes　hands　through

gift；　inheritance　or　by　contract；　obtaining　its　title　under　free

donation　or　by　sale；　and　which　tax；　aggravated　by　the　timbre；＇35＇　is

enormous＇36＇　since；　in　most　cases；　it　takes　5；　7；　9；　and　up　to　10　1/2

％　on　the　capital　transmitted；　that　is　to　say；　in　the　case　of　real…

estate；　2；　3　and　even　4　years'　income　from　it。　Thus；　in　the　first

shearing　of　the　sheep　the　exchequer　cuts　deep；　as　deep　as　possible；

but　it　has　sheared　only　the　sheep　whose　fleece　is　more　or　less　ample；

its　scissors　have　scarcely　touched　the　others；　much　more　numerous；

whose　wool；　short；　thin　and　scant；　is　maintained　only　by　day…wages；

the　petty　gains　of　manual　labor。　…　Compensation　is　to　come　when　the

exchequer；　resuming　its　scissors；　shears　the　second　time：　it　is　the

indirect　tax　which；　although　properly　levied　and　properly　collected；

is；　in　its　nature；　more　burdensome　for　the　poor　than　for　the　rich　and

well…off。



Through　this　tax；　and　through　to　the　previous　action　of　customs…

duties；　tolls；　octrois　or　monopolies；　the　State　collects　a　certain

percentage　on　the　price　of　various　kinds　of　merchandise　sold。　In　this

way　it　participates　in　trade　and　commerce　and　itself　becomes　a

merchant。　It　knows；　therefore；　like　all　able　merchants；　that；　to

obtain　large　profits；　it　must　sell　large　quantities；　that　it　must　have

a　very　large　body　of　customers；　that　the　largest　body　is　that　which

ensures　to　it　and　embraces　all　its　subjects；　in　short；　that　its

customers　must　consist　not　only　of　the　rich；　who　number　merely　tens　of

thousands；　not　only　the　well…to…do；　who　number　merely　hundreds　of

thousands；　but　likewise　the　poor　and　the　half…poor；　who　number

millions　and　tens　of　millions。　Hence；　in　the　merchandise　by　the　sale

of　which　it　is　to　profit；　it　takes　care　to　include　staple　articles

which　everybody　needs；　for　example；　salt；　sugar；　tobacco　and　beverages

in　universal　and　popular　use。　This　accomplished；　let　us　follow　out　the

consequences；　and　look　in　at　the　shops　over　the　whole　surface　of　the

territory；　in　the　towns　or　in　the　villages；　where　these　articles　are

disposed　of。　Daily　and　all　day　long；　consumers　abound；　their　large

coppers　and　small　change　constantly　rattle　on　the　counter；　and　out　of

every　large　copper　and　every　small　piece　of　silver　the　national

treasury　gets　so　many　centimes：　that　is　its　share；　and　it　is　very　sure

of　it；　for　it　is　already　in　hand；　having　received　it　in　advance。　At

the　end　of　the　year；　these　countless　centimes　fill　its　cash…box　with

millions；　as　many　and　more　millions　than　it　gathers　through　direct

taxation。



And　this　second　crop　causes　less　trouble　than　the　first　one　for　the

taxpayer　who　is　subject　to　it　has　less　trouble　and　like…wise　the　State

which　collects　it。　…　In　the　first　place；　the　tax…payer　suffers　less。

In　relation　to　the　exchequer；　he　is　no　longer　a　mere　debtor；　obliged

to　pay　over　a　particular　sum　at　a　particular　date；　his　payments　are

optional；　neither　the　date　nor　the　sum　are　fixed；　he　pays　on　buying

and　in　proportion　to　what　he　buys；　that　is　to　say；　when　he　pleases　and

as　little　as　he　wants。　He　is　free　to　choose　his　time；　to　wait　until

his　purse　is　not　so　empty；　there