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manner　to　combine　the　departments　of　commerce；　police；　and　finances；

or　it　belied　its　own　name。　To　the　ministry　of　foreign　affairs　belonged

the　administration　of　justice；　the　household　of　the　king；　and　all　that

concerned　arts；　sciences；　and　belles　lettres。　All　patronage　ought　to

flow　directly　from　the　sovereign。　Such　ministries　necessitated　the

supremacy　of　a　council。　Each　required　the　work　of　two　hundred

officials；　and　no　more；　in　its　central　administration　offices；　where

Rabourdin　proposed　that　they　should　live；　as　in　former　days　under　the

monarchy。　Taking　the　sum　of　twelve　thousand　francs　a　year　for　each

official　as　an　average；　he　estimated　seven　millions　as　the　cost　of　the

whole　body　of　such　officials；　which　actually　stood　at　twenty　in　the

budget。



By　thus　reducing　the　ministers　to　three　heads　he　suppressed

departments　which　had　come　to　be　useless；　together　with　the　enormous

costs　of　their　maintenance　in　Paris。　He　proved　that　an　arrondissement

could　be　managed　by　ten　men；　a　prefecture　by　a　dozen　at　the　most；

which　reduced　the　entire　civil　service　force　throughout　France　to　five

thousand　men；　exclusive　of　the　departments　of　war　and　justice。　Under

this　plan　the　clerks　of　the　court　were　charged　with　the　system　of

loans；　and　the　ministry　of　the　interior　with　that　of　registration　and

the　management　of　domains。　Thus　Rabourdin　united　in　one　centre　all

divisions　that　were　allied　in　nature。　The　mortgage　system；

inheritance；　and　registration　did　not　pass　outside　of　their　own　sphere

of　action　and　only　required　three　additional　clerks　in　the　justice

courts　and　three　in　the　royal　courts。　The　steady　application　of　this

principle　brought　Rabourdin　to　reforms　in　the　finance　system。　He

merged　the　collection　of　revenue　into　one　channel；　taxing　consumption

in　bulk　instead　of　taxing　property。　According　to　his　ideas；

consumption　was　the　sole　thing　properly　taxable　in　times　of　peace。

Land…taxes　should　always　be　held　in　reserve　in　case　of　war；　for　then

only　could　the　State　justly　demand　sacrifices　from　the　soil；　which　was

in　danger；　but　in　times　of　peace　it　was　a　serious　political　fault　to

burden　it　beyond　a　certain　limit；　otherwise　it　could　never　be　depended

on　in　great　emergencies。　Thus　a　loan　should　be　put　on　the　market　when

the　country　was　tranquil；　for　at　such　times　it　could　be　placed　at　par；

instead　of　at　fifty　per　cent　loss　as　in　bad　times；　in　war　times　resort

should　be　had　to　a　land…tax。



〃The　invasion　of　1814　and　1815；〃　Rabourdin　would　say　to　his　friends；

〃founded　in　France　and　practically　explained　an　institution　which

neither　Law　nor　Napoleon　had　been　able　to　establish；I　mean　Credit。〃



Unfortunately；　Xavier　considered　the　true　principles　of　this　admirable

machine　of　civil　service　very　little　understood　at　the　period　when　he

began　his　labor　of　reform　in　1820。　His　scheme　levied　a　toll　on　the

consumption　by　means　of　direct　taxation　and　suppressed　the　whole

machinery　of　indirect　taxation。　The　levying　of　the　taxes　was

simplified　by　a　single　classification　of　a　great　number　of　articles。

This　did　away　with　the　more　harassing　customs　at　the　gates　of　the

cities；　and　obtained　the　largest　revenues　from　the　remainder；　by

lessening　the　enormous　expense　of　collecting　them。　To　lighten　the

burden　of　taxation　is　not；　in　matters　of　finance；　to　diminish　the

taxes；　but　to　assess　them　better；　if　lightened；　you　increase　the

volume　of　business　by　giving　it　freer　play；　the　individual　pays　less

and　the　State　receives　more。　This　reform；　which　may　seem　immense；

rests　on　very　simple　machinery。　Rabourdin　regarded　the　tax　on　personal

property　as　the　most　trustworthy　representative　of　general

consumption。　Individual　fortunes　are　usually　revealed　in　France　by

rentals；　by　the　number　of　servants；　horses；　carriages；　and　luxuries；

the　costs　of　which　are　all　to　the　interest　of　the　public　treasury。

Houses　and　what　they　contain　vary　comparatively　but　little；　and　are

not　liable　to　disappear。　After　pointing　out　the　means　of　making　a　tax…

list　on　personal　property　which　should　be　more　impartial　than　the

existing　list；　Rabourdin　assessed　the　sums　to　be　brought　into　the

treasury　by　indirect　taxation　as　so　much　per　cent　on　each　individual

share。　A　tax　is　a　levy　of　money　on　things　or　persons　under　disguises

that　are　more　or　less　specious。　These　disguises；　excellent　when　the

object　is　to　extort　money；　become　ridiculous　in　the　present　day；　when

the　class　on　which　the　taxes　weigh　the　heaviest　knows　why　the　State

imposes　them　and　by　what　machinery　they　are　given　back。　In　fact　the

budget　is　not　a　strong…box　to　hold　what　is　put　into　it；　but　a

watering…pot；　the　more　it　takes　in　and　the　more　it　pours　out　the

better　for　the　prosperity　of　the　country。　Therefore；　supposing　there

are　six　millions　of　tax…payers　in　easy　circumstances　（Rabourdin　proved

their　existence；　including　the　rich）　is　it　not　better　to　make　them　pay

a　duty　on　the　consumption　of　wine；　which　would　not　be　more　offensive

than　that　on　doors　and　windows　and　would　return　a　hundred　millions；

rather　than　harass　them　by　taxing　the　thing　itself。　By　this　system　of

taxation；　each　individual　tax…payer　pays　less　in　reality；　while　the

State　receives　more；　and　consumers　profit　by　a　vast　reduction　in　the

price　of　things　which　the　State　releases　from　its　perpetual　and

harassing　interference。　Rabourdin's　scheme　retained　a　tax　on　the

cultivation　of　vineyards；　so　as　to　protect　that　industry　from　the　too

great　abundance　of　its　own　products。　Then；　to　reach　the　consumption　of

the　poorer　tax…payers；　the　licences　of　retail　dealers　were　taxed

according　to　the　population　of　the　neighborhoods　in　which　they　lived。



In　this　way；　the　State　would　receive　without　cost　or　vexatious

hindrances　an　enormous　revenue　under　three　forms；　namely；　a　duty　on

wine；　on　the　cultivation　of　vineyards；　and　on　licenses；　where　now　an

irritating　array　of　taxes　existed　as　a　burden　on　itself　and　its

officials。　Taxation　was　thus　imposed　upon　the　rich　without

overburdening　the　poor。　To　give　another　example。　Suppose　a　share

assessed　to　each　person　of　one　or　two　francs　for　the　consumption　of

salt　and　you　obtain　ten　or　a　dozen　millions；　the　modern　〃gabelle〃

disappears；　the　poor　breathe　freer；　agriculture　is　relieved；　the　State

receives　as　much；　and　no　tax…payer　complains。　All　persons；　whether

they　belong　to　the　industrial　classes　or　to　the　capitalists；　will　see

at　once　the　benefits　of　a　tax　so　assessed　when　they　discover　how

commerce　increases；　and　life　is　ameliorated　in　the　country　districts。

In　short；　the　State　will　see　from　year　to　year　the　number　of　her　well…

to…do　tax…payers　increasing。　By　doing　away　with　the　machinery　of

indirect　taxation；　which　is　very　costly　（a　State；　as　it　were；　within　a

State）；　both　the　public　finances　and　the　individual　tax…payer　are

greatly　benefited；　not　to　speak　of　the　saving　in　costs　of　collecting。



The　whole　subject　is　indeed　less　a　question　of　finance　than　a　question

of　government。　The　State　should　possess　nothing　of　its　own；　neither

forests；　nor　mines；　nor　public　works。　That　it　should　be　the　owner　of

domains　was；　in　Rabourdin's　opinion；　an　administrative　contradiction。

The　State　cannot　turn　its　possessions　to　profit　and　it　deprives　itself

of　taxes；　it　thus　loses　two　forms　of　production。　As　to　the

manufactories　of　the　government；　they　are　just　as　unreasonable　in　the

sphere　of　industry。　The　State　obtains　products　at　a　higher　cost　than

those　of　commerce；　produces　them　more　slowly；　and　loses　its　tax　upon

the　industry；　the　maintenance　of　which　it；　in　turn；　reduces。　Can　it　be

thought　a　proper　method　of　governing　a　country　to　manufacture　instead

of　promoting　manufactures？　to　possess　property　instead　of　creating

more　possessions　and　more　diverse　ones？　In　Rabourdin's　system　the

State　exacted　no　money　security；　he　allowed　only　mortgage　securities；

and　for　this　reason：　Either　the　State　holds　the　security　in　specie；

and　that　embarrasses　business　and　the　movement　of　money；　or　it　invests

it　at　a　higher　rate　than　the　State　itself　pays；　and　that　is　a

contemptible　robbery；　or　else　it　loses　on　the　transaction；　and　that　is

folly；　moreover；　if　it　is　obliged　at　any　time　to　dispose　of　a　mass　of

these　securities　it　gives　rises　in　certain　cases　to　terrible

bankruptcy。



The　territorial　tax　did　not　entirely　disappear　in　Rabourdin's　plan；

he　kept　a　minute　portion　of　it　as　a　point　of　departure　in　case　of　war；

but　the　productions　of　the　soil　were　freed；　and　industry；　finding　raw

material　at　a　low　price；　could　compete　with　foreign　nations　without

the　deceptive　help　of　customs。　The　rich　carried　on　the　administration

of　the　provinces　without　compensation　except　that　of　receiving　a

peerage　under　certain　conditions。　Magistrates；　learned　bodies；

officers　of　the　lower　grades　found　their　services　honorably　rewarded；

no　man　employed　by　the　government　failed　to　obtain　great　consideration

through　the　value　and　extent　of　his　labors　and　the　excellence　of　his

salary；　every　one　was　able　to　pr