the origins of contemporary france-1-第107节

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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