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orders may be given them not to take anything； not to make the
inhabitants feed them； or to enter taverns with collectors；〃 habit is
too strong 〃and the abuse continues。〃＇25＇ But； burdensome as the
bailiff's men may be； care is taken not to evade them。 In this
respect； writes an intendant； 〃 their obduracy is strange。〃 〃 No
person；〃 a receiver reports；＇26＇ 〃pays the collector until he sees the
bailiff's man in his house。〃 The peasant resembles his ass； refusing
to go without being beaten； and； although in this he may appear
stupid； he is clever。 For the collector； being responsible； 〃naturally
inclines to an increase of the assessment on prompt payers to the
advantage of the negligent。 Hence the prompt payer becomes； in his
turn； negligent and； although with money in his chest； he allows the
process to go on。〃＇27＇ Summing all up； he calculates that the process；
even if expensive； costs less than extra taxation； and of the two
evils he chooses the least。 He has but one resource against the
collector and receiver； his simulated or actual poverty； voluntary or
involuntary。 〃Every one subject to the taille；〃 says； again； the
provincial assembly of Berry； 〃dreads to expose his resources； he
avoids any display of these in his furniture； in his dress； in his
food； and in everything open to another's observation。〃 … 〃M。 de
Choiseul…Gouffier；＇28＇ willing to roof his peasants' houses； liable to
take fire； with tiles； they thanked him for his kindness but begged
him to leave them as they were； telling him that if these were covered
with tiles； instead of with thatch； the subdelegates would increase
their taxation。〃 … 〃People work； but merely to satisfy their prime
necessities。 。 。 。 The fear of paying an extra crown makes an average
man neglect a profit of four times the amount。〃＇29＇ … 〃。 。 。
Accordingly； lean cattle； poor implements； and bad manure…heaps even
among those who might have been better off。〃＇30＇ … 〃 If I earned any
more；〃 says a peasant； 〃it would be for the collector。〃 Annual and
illimitable spoliation 〃takes away even the desire for comforts。〃 The
majority； pusillanimous； distrustful； stupefied； 〃debased；〃 〃differing
little from the old serfs；＇31＇〃 resemble Egyptian fellahs and Hindoo
pariahs。 The fisc； indeed； through the absolutism and enormity of its
claims； renders property of all kinds precarious； every acquisition
vain； every accumulation delusive； in fact； proprietors are owners
only of that which they can hide。
V。 INDIRECT TAXES。
The salt…tax and the excise。
The tax…man； in every country； has two hands； one which visibly and
directly searches the coffers of tax…payers； and the other which
covertly employs the hand of an intermediary so as not to incur the
odium of fresh extortions。 Here； no precaution of this kind is taken；
the claws of the latter being as visible as those of the former；
according to its structure and the complaints made of it； I am tempted
to believe it more offensive than the other。 … In the first place；
the salt…tax； the excises and the customs are annually estimated and
sold to adjudicators who； purely as a business matter； make as much
profit as they can by their bargain。 In relation to the tax…payer they
are not administrators but speculators； they have bought him up。 He
belongs to them by the terms of their contract； they will squeeze out
of him； not merely their advances and the interest on their advances；
but； again； every possible benefit。 This suffices to indicate the mode
of levying indirect taxes。 … In the second place； by means of the
salt…tax and the excises； the inquisition enters each household。 In
the provinces where these are levied； in Ile…de…France； Maine； Anjou；
Touraine； Orleanais； Berry； Bourbonnais； Bourgogne； Champagne； Perche；
Normandy and Picardy； salt costs thirteen sous a pound； four times as
much as at the present day； and； considering the standard of money；
eight times as much＇32＇。 And； furthermore； by virtue of the ordinance
of 1680； each person over seven years of age is expected to purchase
seven pounds per annum； which； with four persons to a family； makes
eighteen francs a year； and equal to nineteen days' work： a new direct
tax； which； like the taille； is a fiscal hand in the pockets of the
tax…payers； and compelling them； like the taille； to torment each
other。 Many of them； in fact； are officially appointed to assess this
obligatory use of salt and； like the collectors of the taille； these
are 〃jointly responsible for the price of the salt。〃 Others below
them； ever following the same course as in collecting the taille； are
likewise responsible。 〃After the former have been seized in their
persons and property； the speculator fermier is authorized to commence
action； under the principle of mutual responsibility； against the
principal inhabitants of the parish。〃 The effects of this system have
just been described。 Accordingly； 〃in Normandy；〃 says the Rouen
parliament；＇33＇ 〃unfortunates without bread are daily objects of
seizure； sale and execution。〃
But if the rigor is as great as in the matter of the taille； the
vexations are ten times greater； for these are domestic； minute and of
daily occurrence。 … It is forbidden to divert an ounce of the seven
obligatory pounds to any use but that of the 〃pot and the salt…
cellar。〃 If a villager should economize the salt of his soup to make
brine for a piece of pork； with a view to winter consumption； let him
look out for the collecting…clerks！ His pork is confiscated and the
fine is three hundred livres。 The man must come to the warehouse and
purchase other salt； make a declaration； carry off a certificate and
show this at every visit of inspection。 So much the worse for him if
he has not the wherewithal to pay for this supplementary salt； he has
only to sell his pig and abstain from meat at Christmas。 This is the
more frequent case； and I dare say that； for the métayers who pay
twenty…five francs per annum； it is the usual case。 … It is
forbidden to make use of any other salt for the pot and salt…cellar
than that of the seven pounds。 〃I am able to cite；〃 says Letrosne；
〃two sisters residing one league from a town in which the warehouse is
open only on Saturday。 Their supply was exhausted。 To pass three or
four days until Saturday comes they boil a remnant of brine from which
they extract a few ounces of salt。 A visit from the clerk ensues and a
procès…verbal。 Having friends and protectors this costs them only
forty…eight livres。〃 … It is forbidden to take water from the ocean
and from other saline sources； under a penalty of from twenty to forty
livres fine。 It is forbidden to water cattle in marshes and other
places containing salt； under penalty of confiscation and a fine of
three hundred livres。 It is forbidden to put salt into the bellies of
mackerel on returning from fishing； or between their superposed
layers。 An order prescribes one pound and a half to a barrel。 Another
order prescribes the destruction annually of the natural salt formed
in certain cantons in Provence。 Judges are prohibited from moderating
or reducing the penalties imposed in salt cases； under penalty of
accountability and of deposition。 … I pass over quantities of
orders and prohibitions； existing by hundreds。 This legislation
encompasses tax…payers like a net with a thousand meshes； while the
official who casts it is interested in finding them at fault。 We see
the fisherman； accordingly； unpacking his barrel； the housewife
seeking a certificate for her hams； the exciseman inspecting the
buffet； testing the brine； peering into the salt…box and； if it is of
good quality； declaring it contraband because that of the ferme； the
only legitimate salt； is usually adulterated and mixed with plaster。
Meanwhile； other officials； those of the excise； descend into the
cellar。 None are more formidable； nor who more eagerly seize on
pretexts for delinquency＇34＇。 〃Let a citizen charitably bestow a
bottle of wine on a poor feeble creature and he is liable to
prosecution and to excessive penalties。 。 。 。 The poor invalid that
may interest his curate in the begging of a bottle of wine for him
will undergo a trial； ruining not alone the unfortunate man that
obtains it； but again the benefactor who gave it to him。 This is not a
fancied story。〃 By virtue of the right of deficient revenue the clerks
may； at any hour； take an inventory of wine on hand； even the stores
of a vineyard proprietor； indicate what he may consume； tax him for
the rest and for the surplus quantity already drunk； the ferme thus
associating itself with the wine…producer and claiming its portion of
his production。 … In a vine…yard at Epernay＇35＇ on four casks of
wine； the average product of one arpent； and worth six hundred francs；
it levies； at first； thirty francs； and then； after the sale of the
four casks； seventy fiv