the origins of contemporary france-1-第108节

按键盘上方向键 ← 或 → 可快速上下翻页，按键盘上的 Enter 键可回到本书目录页，按键盘上方向键 ↑ 可回到本页顶部！
————未阅读完？加入书签已便下次继续阅读！



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