the origins of contemporary france-5-第88部分

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the　outrages；　usurpations；　and　distress　of　1790；　1791　and　1792。＇5＇　…

In　any　event；　there　is　this　advantage　in　despotic　centralization；　that

it　still　preserves　us　from　democratic　autonomy。　In　the　present　state

of　institutions　and　minds；　the　former　system；　objectionable　as　it　may

be；　is　our　last　retreat　against　the　greater　evil　of　the　latter。



II。　Universal　suffrage。



Application　of　universal　suffrage　to　local　society。　…　Two　assessments

for　the　expenses　of　local　society。　…　The　fixed　amount　of　one　should　in

equity　be　equal　to　the　average　sum　of　the　other。　…　Practically；　the

sum　of　one　is　kept　too　low。　…　How　the　new　régime　provides　for　local

expenditure。　…　The　〃additional　centimes。〃　…　How　the　small　taxpayer　is

relieved　in　town　and　country。　…　His　quota　in　local　expenditure　reduced

to　the　minimum。　…　His　quota　of　local　benefits　remains　intact。　…　Hence

the　large　or　average　taxpayer　bears；　beside　his　own　burden；　that　of

the　relieved　small　taxpayer。　…　Number　of　those　relieved。　…　The　extra

burden　of　the　large　and　average　taxpayer　is　alms…giving。　…　The　relief

of　the　small　taxpayer　is　a　levy　of　alms。



In　effect；　direct　universal　suffrage；　counted　by　heads；　is　in　local

society　a　discordant　element；　a　monstrous　system；　to　which　it　is

adverse。　Constituted　as　this　is；　not　by　human　judgment；　but　by　the

preponderance　of　numbers　and　their　force；　its　mechanism　is　determined

beforehand；　it　excludes　certain　wheels　and　connections。＇6＇　That　is　why

the　legislator　must　write　laws　which　reflect　the　nature　of　our

existence；　or；　at　least；　translate　this　as　closely　as　he　can；　without

any　gross　contradiction。　Nature　herself　presents　him　with　ready…made

statutes。＇7＇　His　business　is　to　read　these　properly；　he　has　already

transcribed　the　apportionment　of　burdens；　he　can　now　transcribe　the

apportionment　of　rights。



So；　we　have　seen；　local　society　renders　two　distinct　services＇8＇；

which；　that　the　expenses　of　both　may　be　met；　require　two　distinct

assessments；　one　personal　and　the　other　real；　one　levied　on　everybody

and　of　which　the　amount　is　alike　for　all；　and　the　other　levied　only　on

those　whose　amount　is　based　on　what　he　spends；　on　the　importance　of

his　business；　and　on　the　income　from　his　real　estate。　…　In　strict

equity；　the　amount　of　the　former　should　be　equal　to　the　average　amount

of　the　latter；　in　effect；　as　has　been　shown；　the　services　defrayed　by

the　former　are　as　many；　as　diverse；　and　as　precious；　still　more　vital；

and　not　less　costly　than　those　of　which　the　latter　is　the　price。　Of

the　two　interests　which　they　represent；　each；　did　it　stand　alone；

would　be　obliged　to　secure　the　same　services；　to　take　upon　itself　the

whole　of　the　work；　neither　would　obtain　more　in　the　dividend；　and　each

would　have　to　pay　the　whole　of　the　expense。　Accordingly；　each　gains　as

much　as　the　other　in　the　physical　solidarity　which　binds　them

together。　Hence；　in　the　legal　bond　which　unites　them　they　enter　into

it　on　an　equal　footing；　on　condition　that　each　is　burdened　or　relived

as　much　as　the　other；　on　condition　that　if　the　latter　assumes　one…half

of　the　expense　the　former　shall　assume　the　other　half；　on　condition

that　if　the　latter　quota　on　each　one　hundred　francs　expended　against

calamities　and　for　public　roads　is　50　francs；　the　former　quota　shall

also　be　50　francs。　…　Practically；　however；　this　is　impossible。　Three

times　out　of　four　the　former　levy　with　this　apportionment　would　not　be

returned；　through　prudence　as　well　as　humanity；　the　legislator　is

bound　not　to　overburden　the　poor。　Recently；　in　organizing　the　general

tax　and　the　revenue　of　the　State；　he　has　looked　out　for　them；　now；　in

organizing　the　local　tax　and　the　revenue　of　the　department　or　of　the

commune；　he　looks　out　for　them　to　a　still　greater　extent。



In　the　new　financial　scheme；　so　many　centimes；　added　to　each　franc　of

direct　tax；　form　the　principal　resource　of　the　department　and　commune；

and　it　is　through　this　extra　charge　that　each　taxpayer　pays　his　quota

of　local　expenditure。　Now；　there　is　no　surcharge　on　the　personal　tax；

no　additional　centimes。　Under　this　heading；　the　laborer　without　any

property　or　income；　the　workman　who　lives　in　lodgings；　on　his　wages；

and　from　day　to　day；　contributes　nothing　to　the　expenses　of　his

commune　or　department。　In　vain　do　〃additional　centimes〃　pour　down　on

other　branches　of　direct　taxation；　they　are　not　grafted　on　this　one；

and　do　not　suck　away　the　substance　of　the　poor。＇9＇　　…　There　is　the

same　regard　for　the　half　poor；　in　relation　to　the　artisan　who

furnishes　his　own　room；　but　who　lodges　in　an　upper　story；　and　in

relation　to　the　peasant　whose　hovel　or　cottage　has　but　one　door　and

one　window。＇10＇　　Their　rate　of　taxation　on　doors　and　windows　is　very

low；　purposely　reduced；　kept　below　one　franc　a　year；　while　the　rate　of

their　personal　tax　is　scarcely　higher。　〃Additional　centimes〃　may　be

imposed　on　so　small　a　principal　and　be　multiplied　in　vain；　never　will

they　reach　more　than　an　insignificant　amount。…Not　only　are　the

destitute　relieved　of　both　principal　and　〃additional　centimes；〃　the

verified　poor；　those　who　are　registered　and　are　helped；　or　should　be；

that　is　to　say　2；470；000　persons；＇11＇　but；　again；　others；　by　hundreds

of　thousands；　whom　the　municipal　council　judges　incapable　of　paying。　…

Even　when　people　possess　but　a　small　piece　of　land；　they　are　also

relieved　of　the　land　tax　and　of　the　numerous　additional　centimes　which

increase　it。　Such　is　the　case　with　those　who　are　infirm　or　burdened

with　a　family。　The　exchequer；　so　as　not　to　convert　them　into　beggars

and　vagabonds；　avoids　expropriation；　selling　out　their　concrete　hovel；

vegetable　garden；　and　small　field　of　potatoes　or　cabbages；　it　gives

them　receipts　gratis；　or；　at　least；　refrains　from　prosecuting

them。＇12＇　　In　this　way　the　poor　peasant；　although　a　land…owner；　again

exempts　himself；　or　is　exempted　from　his　local　indebtedness。　In　truth；

he　pays　nothing；　or　nearly　nothing；　otherwise　than　by　prestations

（payments）　in　money　or　in　kind；　that　is　to　say；　by　three　days'　work　on

the　district　roads；　which；　if　he　pays　in　kind；　are　not　worth　more　than

50　sous。＇13＇　Add　to　this　his　portion；　very　small　and　often　null；　of

the　additional　centimes　on　the　tax　on　doors　and　windows；　on　the

personal　tax；　and　on　the　tax　on　real　estate；　in　all　4　or　5　francs　a

year。　Such　is　the　amount　by　which　the　poor　or　half…poor　taxpayer　in

the　villages　liberates　himself　toward　his　department　and　commune。　…In

the　towns；　he　apparently　pays　more；　owing　to　the　octroi。　But；　at

first；　there　are　only　1525　communes　out　of　36；000　in　which　the

octroi＇14＇　has　been　established；　while　in　the　beginning；　under　the

Directory　and　Consulate；　it　was　revived　only　on　his　account；　for　his

benefit；　in　behalf　of　public　charity；　to　defray　the　expenses　of

asylums　and　hospitals　ruined　by　revolutionary　confiscation。　It　was

then　〃an　octroi　for　charity；〃　in　fact　as　well　as　in　name；　like　the

surplus　tax　on　theater　seats　and　tickets；　established　at　the　same　time

and　for　the　same　purpose；　it　still　to…day　preserves　the　stamp　of　its

first　institution。　Bread；　the　indispensable　provision　for　the　poor；　is

not　subjected　to　the　octroi　nor　the　materials　for　making　it；　either

grain　or　flour；　nor　milk；　fruits；　vegetables；　or　codfish；　while　there

is　only　a　light　tax　on　butcher's　meat。　Even　on　beverages；　where　the

octroi　is　heavier；　it　remains；　like　all　indirect　taxes；　nearly

proportional　and　semi…optional。　In　effect；　it　is　simply　an　increase　of

the　tax　on　beverages；　so　many　additional　centimes　per　franc　on　the　sum

of　indirect　taxation；　as　warrantable　as　the　impost　itself；　as

tolerable；　and　for　the　same　motives。＇15＇　　For　the　greater　the　sobriety

of　the　taxpayer；　the　less　is　he　affected　by　this　tax。　At　Paris；　where

the　increase　is　excessive；　and　adds　to　the　6　centimes　paid　to　the

state；　on　each　quart　of　wine；　12　centimes　paid　to　the　city；　if　he

drinks　but　one　quart　a　day；　he　pays；　under　this　heading；　into　the　city

treasury　43　francs　80　centimes　per　annum：　but；　as　compensation　for

this；　he　is　free　of　personal　tax　of　11　3/4　％；　which　this　adds　to　the

amount　of　each　rental　of　the　11　3/4　％；　whereby　this　would　have　added

to　his　rent；　and　therefore　47　francs　per　annum　as　a　rent　of　400

francs。　Thus　what　he　has　paid　with　one　hand　he　gets　back　with　the

other。　Now；　at　Paris；　all　rentals　under　400　francs＇16＇　are　thus　free

of　any　personal　tax；　all　rentals　between　400　and　1000　francs　are　more

or　less　free；　and；　in　the　other　octroi　towns；　an　analogous　discharge

reimburses　to　the　small　taxpayers　a　portion　more　or　less　great　of　the

sum　they　pay　to　the　octroi。　…　Accordingly；　in　the　towns　as　in　the

country；　they　are　favored　at　one　time　through　fiscal　relief　and　at

another　through　administrative　favor；　now　through　compulsory　deduction

and　now　through　total　or　partial　reimbursement。　Always；　and　very

wisely；　the　legislator　apportions　the　burden　according　to　the　strength

of　the　shoulders；　he　relieves　them　as　much　as　he　can；　at　first；　of　the

general　tax；　and　next；　which　is　still　better；　of　the　local　tax。　Hence；

in　local　expenditure；　their　quota　diminishes　out　of　all　proportion　and

is　reduced　to　the　minimum。　Nevertheless；　their　quota　of　local　benefit

remains　full　and　entire；　at　this　insignificant　price　they　enjoy　the

public　highways　and　profit　by　all　the　precautions　taken　against

physical　ills；　each　profits　by　this　personally；　equally　with　any

millionaire。　Each　personally　receives　as　much　in　the　great　dividend　of

security；　health；　and　convenience；　in　the　fruit　of　the　vast　works　of

utility　and　enjoyment　due　to　improved　communications；　which　preserve

health；　assist　traffic；　and　beautify　the　locality；　and　without　which；

in　town　as　well　as　in　the　country；　life　would　be　impossible　or

intolerable。



But　these　works　which　cost　so　much；　these　defensive　operations　and

apparatus　against　inundations；　fires；　epidemics；　and　contagions；　these

500；000　kilometers　of　district　and　department　roads；　these　dikes；

qua