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the origins of contemporary france-2-第82章

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established in the place of these a tax of fifty millions; to be

divided between the direct imposts and dues on entrance to the

towns。  Now; consequently; that the entrance…dues are abolished; the

new charge falls entirely upon the direct imposts。  Do returns come

in; and will they come in?  …  In the face of so many outbreaks; any

indirect taxation (VAT) is; certainly; difficult to collect。

Nevertheless it is not so repulsive as the other because the levies

of the State disappear in the price of the article; the hand of the

Exchequer being hidden by the hand of the dealer。  The Government

clerk formerly presented himself with his stamped paper and the

seller handed him the money without much grumbling; knowing that he

would soon be more than reimbursed by his customer: the indirect tax

is thus collected。  Should any difficulty arise; it is between the

dealer and the taxpayer who comes to his shop to lay in his little

store; the latter grumbles; but it is at the high price which he

feels; and possibly at the seller who pockets his silver; he does

not find fault with the clerk of the Exchequer; whom he does not see

and who is not then present In the collection of the direct tax; on

the contrary; it is the clerk himself whom he sees before him; who

abstracts the precious piece of silver。  This authorized robber;

moreover; gives him nothing in exchange; it is an entire loss。  On

leaving the dealer's shop he goes away with a jug of wine; a pot of

salt; or similar commodities; on leaving the tax office he has

nothing in hand but an acquittance; a miserable bit of scribbled

paper。  …  But now he is master in his own commune; an elector; a

National Guard; mayor; the sole authority in the use of armed force;

and charged with his own taxation。  Come and ask him to unearth the

buried mite on which he has set all his heart and all his soul; the

earthen pot wherein he has deposited his cherished pieces of silver

one by one; and which he has laid by for so many years at the cost

of so much misery and fasting; in the very face of the bailiff in

spite of the prosecutions of the sub…delegate; commissioner;

collector; and clerk!



》From the 1st of May; 1789; to the 1st of May; 1790;'47' the general

returns; the taille and its accessories; the poll…tax and

〃twentieths;〃 instead of yielding 161。000;000 francs; yield but

28;000;000 francs in the provinces which impose their own taxes

(pays d'Etats); instead of 28;000;000 francs; the Treasury obtains

but 6;000;000。  On the patriotic contribution which was to deduct

one quarter of all incomes over four hundred livres; and to levy two

and a half per cent。  on plate; jewels; and whatever gold and silver

each person has in reserve; the State received 9。700;000 francs。  As

to patriotic gifts; their total; comprising the silver buckles of

the deputies; reaches only 361;587 francs; and the closer our

examination into the particulars of these figures; the more do we

see the contributions of the villager; artisan; and former subjects

of the taille diminish。  …  Since the month of October; 1789; the

privileged classes; in fact; appear in the tax…rolls; and they

certainly form the class which is best off; the most alive to

general ideas and the most truly patriotic。  It is therefore

probable that; of the forty…three millions of returns from the

direct imposts and from the patriotic contribution; they have

furnished the larger portion; perhaps two thirds of it; or even

three…quarters。  If this be the case; the peasant; the former tax…

payer; gave nothing or almost nothing from his pocket during the

first year of the Revolution。  For instance; in regard to the

patriotic contribution; the Assembly left it to the conscience of

each person to fix his own quota; at the end of six months;

consciences are found too elastic; and the Assembly is obliged to

confer this right on the municipalities。  The result is'48' that

this or that individual who taxed himself at forty…eight livres; is

taxed at a hundred and fifty; another; a cultivator; who had offered

six livres; is judged to be able to pay over one hundred。  Every

regiment contains a small number of select brave men; and it is

always these who are ready to advance under fire。  Every State

contains a select few of honest men who advance to meet the tax…

collector。  Some effective constraint is essential in the regiment

to supply those with courage who have but little; and in the State

to supply those with probity who do not possess it。  Hence; during

the eight months which follow; from May 1st; 1790; to January 1st;

1791; the patriotic contribution furnishes but 11;000;000 livres。

Two years later; on the 1st of February; 1793; out of the forty

thousand communal tax…rolls which should provide for it; there are

seven thousand which are not yet drawn up; out of 180;000;000 livres

which it ought to produce; there are 70;000;000 livres which are

still due。  …  The resistance of the tax…payer produces a similar

deficit; and similar delays in all branches of the national

income。'49' In the month of June; 1790; a deputy declares in the

tribune that 〃out of thirty…six millions of imposts which ought to

be returned each month only nine have been received。〃'50'  In the

month of November; 1791; a reporter on the budget states that the

receipts; which should amount to forty or forty…eight millions a

month; do not reach eleven millions and a half。  On February 1;

1793; there remains still due on the direct taxes of 1789 and 1790

one hundred and seventy…six millions。  It is evident that the people

struggle with all their might against the old taxes; even authorized

and prolonged by the Constituent Assembly; and all that is obtained

from them is wrested from them。



Will the people be more docile under the new taxation? The Assembly

exhorts them to be so and shows them how; with the relief they have

gained and with the patriotism they ought to possess; they can and

should discharge their dues。  The people are able to do it because;

having got rid of tithes; feudal dues; the salt…tax; octrois and

excise duties; they are in a comfortable position。  They should do

so; because the taxation adopted is indispensable to the State;

equitable; assessed on all in proportion to their fortune; collected

and expended under rigid scrutiny; without perversion or waste;

according to precise; clear; periodical and audited accounts。  No

doubt exists that; after the 1st of January; 1791; the date when the

new financial scheme comes into operation; each tax…payer will

gladly pay as a good citizen; and the two hundred and forty millions

of the new tax on real property; and the sixty millions of that on

personal property; leaving out the rest … registries; license; and

customs duties … will flow in regularly and easily of their own

accord。



Unfortunately; before the tax…gatherer can collect the first two

levies these have to be assessed; and as there are complicated

writings and formalities; claims to settle amidst great resistance

and local ignorance; the operation is indefinitely prolonged。  The

personal and land…tax schedule of 1791 is not transmitted to the

departments by the Assembly until June; 1791。  The departments do

not distribute it among the districts until the months of July;

August; and September; 1791。  It is not distributed by the districts

among the communes before October; November; and December; 1791。

Thus in the last month of 1791 it is not yet distributed to the tax…

payers by the communes; from which it follows that on the budget of

1791 and throughout that year; the tax…payer has paid nothing。 …  At

last; in 1792; everybody begins to receive this assessment。  It

would require a volume to set forth the partiality and dissimulation

of these assessments。  In the first place the office of assessor is

one of danger; the municipal authorities; whose duty it is to assign

the quotas; are not comfortable in their town quarters。  Already; in

1790;'51' the municipal officers of Monbazon have been threatened

with death if they dared to tax industrial pursuits on the tax…roll;

and they escaped to Tours in the middle of the night。  Even at

Tours; three or four hundred insurgents of the vicinity; dragging

along with them the municipal officers of three market…towns; come

and declare to the town authorities 〃that for all taxes they will

not pay more than forty…five sous per household。〃 I have already

narrated how; in 1792; in the same department; 〃they kill; they

assassinate the municipal officers〃 who presume to publish the tax…

rolls of personal property。  In Creuse; at Clugnac; the moment the

clerk begins to read the document; the women spring upon him; seize

the tax…roll; and 〃tear it up with countless imprecations;〃 the

municipal council is assailed; and two hundred persons stone its

members; one of whom is thrown down; has his head shaved; and is

promenaded through the village in derision。 … 
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