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every hundred francs of revenue the direct tax on the tax…payer is
fifty…three francs； or more than one…half＇9＇。 This is about five times
as much as at the present day。
III。 THE COMMON LABORER。
Four direct taxes on the common laborer。
The taxation authorities； however； in thus bearing down on taxable
property has not released the taxable person without property。 In the
absence of land it seizes on men。 In default of an income it taxes a
man's wages。 With the exception of the vingtièmes； the preceding taxes
not only bore on those who possessed something but； again； on those
who possessed nothing。 In the Toulousain＇10＇ at St。 Pierre de
Barjouville； the poorest day…laborer； with nothing but his hands by
which to earn his support； and getting ten sous a day； pays eight；
nine and ten livres poll…tax。 〃In Burgundy＇11＇ it is common to see a
poor mechanic； without any property； taxed eighteen and twenty livres
for his poll…tax and the taille。〃 In Limousin；＇12＇ all the money
brought back by the masons in winter serves 〃to pay the taxes charged
to their families。〃 As to the rural day…laborers and the settlers
（colons） the proprietor； even when privileged； who employs them； is
obliged to take upon himself a part of their quota； otherwise； being
without anything to eat； they cannot work；＇13＇ even in the interest of
the master； man must have his ration of bread the same as an ox his
ration of hay。 〃In Brittany；＇14＇ it is notorious that nine…tenths of
the artisans； though poorly fed and poorly clothed； have not a crown
free of debt at the end of the year；〃 the poll…tax and others carrying
off this only and last crown。 At Paris＇15＇ 〃the dealer in ashes； the
buyer of old bottles； the gleaner of the gutters； the peddlers of old
iron and old hats；〃 the moment they obtain a shelter pay the poll…tax
of three livres and ten sous each。 To ensure its payment the occupant
of a house who sub…lets to them is made responsible。 Moreover； in case
of delay； a 〃blue man；〃 a bailiff's subordinate； is sent who installs
himself on the spot and whose time they have to pay for。 Mercier cites
a mechanic； named Quatremain； who； with four small children； lodged in
the sixth story； where he had arranged a chimney as a sort of alcove
in which he and his family slept。 〃One day I opened his door；
fastened with a latch only； the room presenting to view nothing but
the walls and a vice； the man； coming out from under his chimney； half
sick； says to me； 'I thought it was the blue man for the poll…tax。〃'
Thus； whatever the condition of the person subject to taxation；
however stripped and destitute； the dexterous hands of the fisc take
hold of him。 Mistakes cannot possibly occur： it puts on no disguise；
it comes on the appointed day and rudely lays its hand on his
shoulder。 The garret and the hut； as well as the farm and the
farmhouse know the collector； the constable and the bailiff； no hovel
escapes the detestable brood。 The people sow； harvest their crops；
work and undergo privation for their benefit； and； should the pennies
so painfully saved each week amount； at the end of the year to a piece
of silver； the mouth of their pouch closes over it。
IV。 COLLECTIONS AND SEIZURES。…
Observe the system actually at work。 It is a sort of shearing
machine； clumsy and badly put together； of which the action is about
as mischievous as it is serviceable。 The worst feature is that； with
its creaking gear； the taxable； those employed as its final
instruments； are equally shorn and flayed。 Each parish contains two；
three； five； or seven individuals who； under the title of collectors；
and under the authority of the election tribunal； apportion and assess
the taxes。 〃No duty is more onerous；〃＇16＇ everybody； through patronage
or favor； tries to get rid of it。 The communities are constantly
pleading against the refractory； and； that nobody may escape under the
pretext of ignorance； the table of future collectors is made up for
ten and fifteen years in advance。 In parishes of the second class
these consist of 〃small proprietors； each of whom becomes a collector
about every six years。〃 In many of the villages the artisans； day…
laborers； and métayer…farmers perform the service； although requiring
all their time to earn their own living。 In Auvergne； where the able…
bodied men expatriate themselves in winter to find work； the women are
taken；＇17＇ in the election…district of Saint…Flour； a certain village
has four collectors in petticoats。 … They are responsible for all
claims entrusted to them； their property； their furniture and their
persons； and； up to the time of Turgot； each is bound for the others。
We can judge of their risks and sufferings。 In 1785；＇18＇ in one single
district in Champagne； eighty…five are imprisoned and two hundred of
them are on the road every year。 〃The collector； says the provincial
assembly of Berry；＇19＇ usually passes one…half of the day for two
years running from door to door to see delinquent tax…payers。〃 〃This
service；〃 writes Turgot；＇20＇ 〃is the despair and almost always the
ruin of those obliged to perform it； all families in easy
circumstances in a village are thus successively reduced to want。〃 In
short； there is no collector who is not forced to act and who has not
each year 〃eight or ten writs〃 served on him＇21＇。 Sometimes he is
imprisoned at the expense of the parish。 Sometimes proceedings are
instituted against him and the tax…contributors by the installation of
〃 'blue men' and seizures； seizures under arrest； seizures in
execution and sales of furniture。〃 〃In the single district of
Villefranche；〃 says the provincial Assembly of Haute…Guyenne； 〃a
hundred and six warrant officers and other agents of the bailiff are
counted always on the road。〃
The thing becomes customary and the parish suffers in vain； for it
would suffer yet more were it to do otherwise。 〃 Near Aurillac；〃 says
the Marquis de Mirabeau；＇22＇ 〃there is industry； application and
economy without which there would be only misery and want。 This
produces a people equally divided into being ； on the one hand；
insolvent and poor and on the other hand shameful and rich； the latter
who； for fear of being fined； create the impoverished。 The taille once
assessed； everybody groans and complains and nobody pays it。 The term
having expired； at the hour and minute； constraint begins； the
collectors； although able； taking no trouble to arrest this by making
a settlement； notwithstanding the installation of the bailiff's men is
costly。 But this kind of expense is habitual and people expect it
instead of fearing it； for； if it were less rigorous； they would be
sure to be additionally burdened the following year。〃 The receiver；
indeed； who pays the bailiff's officers a franc a day； makes them pay
two francs and appropriates the difference。 Hence 〃if certain parishes
venture to pay promptly； without awaiting constraint； the receiver；
who sees himself deprived of the best portion of his gains； becomes
ill…humored； and； at the next department （meeting）； an arrangement is
made between himself； messieurs the elected； the sub…delegate and
other shavers of this species； for the parish to bear a double load；
to teach it how to behave itself。〃
A population of administrative blood…suckers thus lives on the
peasant。 〃Lately；〃 says an intendant； 〃in the district of
Romorantin；＇23＇ the collectors received nothing from a sale of
furniture amounting to six hundred livres； because the proceeds were
absorbed by the expenses。 In the district of Chateaudun the same thing
occurred at a sale amounting to nine hundred livres and there are
other transactions of the same kind of which we have no information；
however flagrant。〃 Besides this； the fisc itself is pitiless。 The same
intendant writes； in 1784； a year of famine：＇24＇ 〃People have seen；
with horror； the collector； in the country； disputing with heads of
families over the costs of a sale of furniture which had been
appropriated to stopping their children's cry of want。〃 Were the
collectors not to make seizures they would themselves be seized。 Urged
on by the receiver we see them； in the documents； soliciting；
prosecuting and persecuting the tax…payers。 Every Sunday and every
fête…day they are posted at the church door to warn delinquents； and
then； during the week they go from door to door to obtain their dues。
〃Commonly they cannot write； and take a scribe with them。〃 Out of six
hundred and six traversing the district of Saint…Flour not ten of them
are able to read the official summons and sign a receipt； hence
innumerable mistakes and frauds。 Besides a scribe they take along the
bailiff's subordinates； persons of the lowest class； laborers without
work； conscious of being hated and who act accordingly。 〃Whatever
orders may be given them not to take anything； not to make the
inhabitants feed them； or to e