The History of French Revolution. Taine Hippolyte

write that "we have hardly a bureau which has not been molested, and in which the taxes are not wholly subject to popular discretion." Those only pay who are disposed to do so, and, consequently, "greater fraud could not exist." The taxpayers, indeed, cunningly defend themselves, and find plenty of arguments or quibbles to avoid paying their dues. At Cambrai they allege that, as the privileged now pay as well as the rest, the Treasury must be rich enough.3238 At Noyon, Ham, and Chauny, and in the surrounding parishes, the butchers, innkeepers, and publicans combined, who have refused to pay excise duties, pick flaws in the special decree by which the Assembly subjects them to the law, and a second special decree is necessary to circumvent these new legal experts. The process at Lyons is simpler. Here the thirty-two sections appoint commissioners; these decide against the octroi, and request the municipal authorities to abolish it. They must necessarily comply, for the people are at hand and are furious. Without waiting, however, for any legal measures, they take the authority on themselves, rush to the toll-houses and drive out the clerks, while large quantities of provisions, which "through a singular predestination" were waiting at the gates, come in free of duty.—The Treasury defends itself as it best can against this universally bad disposition of the tax-payer, against these irruptions and infiltrations of fraud; it repairs the dike where it has been carried away, stops up the fissures and again resumes collections. But how can these be regular and complete in a State where the courts dare not condemn delinquents, where public force dares not support the courts,3239 where popular favor protects the most notorious bandits and the worst vagabonds against the tribunals and against the public powers? At Paris, where, After eight months of impunity, proceedings are begun against the pillagers who, on the 13th of August, 1789, set fire to the tax offices, the officers of the election, "considering that their audiences have become too tumultuous, that the thronging of the people excites uneasiness, that threats have been uttered of a kind calculated to create reasonable alarm," are constrained to suspend their sittings and refer matters to the National Assembly, while the latter, considering that "if prosecutions are authorized in Paris it will be necessary to authorize them throughout the kingdom," decides that it is best "to veil the statue of the Law."3240

Not only does the Assembly veil the statue of the Law, but it takes to pieces, remakes, and mutilates it, according to the requirements of the popular will; and, in the matter of indirect imposts all its decrees are forced upon it. The outbreak against the salt impost was terrible from the beginning; sixty thousand men in Anjou alone combined to destroy it, and the price of salt had to be reduced from sixteen to six sous.3241 The people, however, are not satisfied with this. This monopoly has been the cause of so much suffering that they are not disposed to put up with any remains of it, and are always on the side of the smugglers against the excise officers. In the month of January, 1790, at Béziers, thirty-two employees, who had seized a quantity of contraband salt on the persons of armed smugglers,3242 are pursued by the crowd to the Hôtel-de-Ville; the consuls decline to defend them and run away; the troops defend them, but in vain. Five are tortured, horribly mutilated, and then hung. In the month of March, 1790, Necker states that, according to the returns of the past three months, the deficit in the salt-tax amounts to more than four millions a month, which is four-fifths of the ordinary revenue, while the tobacco monopoly is no more respected than that of salt. At Tours,3243 the bourgeois militia refuse to give assistance to the employees, and "openly protect smuggling," "and contraband tobacco is publicly sold at the fair, under the eyes of the municipal authorities, who dare make no Opposition to it." All receipts, consequently, diminish at the same time.3244 From the 1st of May, 1789, to the 1st of May, 1790, the general collections amount to 127 millions instead of 150 millions; the dues and excise combined return only 31, instead of 50 millions. The streams which filled the public exchequer are more and more obstructed by popular resistance, and under the popular pressure, the Assembly ends by closing them entirely. In the month of March, 1790,3245 it abolishes salt duties, internal customs-duties, taxes on leather, on oil, on starch, and the stamp of iron. In February and March, 1791, it abolishes octrois and entrance-dues in all the cities and boroughs of the kingdom, all the excise duties and those connected with the excise, especially all taxes which affect the manufacture, sale, or circulation of beverages. The people have in the end prevailed, and on the 1st of May, 1791, the day of the application of the decree, the National Guard of Paris parades around the walls playing patriotic airs. The cannon of the Invalides and those on the Pont-Neuf thunder out as if for an important victory. There is an illumination in the evening, there is drinking all night, a universal revel. Beer, indeed, is to be had at three sous the pot, and wine at six sous a pint, which is a reduction of one-half; no conquest could be more popular, since it brings intoxication within easy reach of the thirsty.3246

      The object, now, is to provide for the expenses which have been defrayed by the suppressed octrois. In 1790, the octroi of Paris had produced 35,910,859 francs, of which 25,059,446 went to the State, and 10,851,413 went to the city. How is the city going to pay for its watch, the lighting and cleaning of its streets, and the support of its hospitals? What are the twelve hundred other cities and boroughs going to do which are brought by the same stroke to the same situation? What will the State do, which, in abolishing the general revenue from all entrance-dues and excise, is suddenly deprived of two-fifths of its revenue?—In the month of March, 1790, when the Assembly suppressed the salt and other duties, it established in the place of these a tax of fifty millions, to be divided between the direct imposts and dues on entrance to the towns. Now, consequently, that the entrance-dues are abolished, the new charge falls entirely upon the direct imposts. Do returns come in, and will they come in?—In the face of so many outbreaks, any indirect taxation (VAT) is, certainly, difficult to collect. Nevertheless it is not so repulsive as the other because the levies of the State disappear in the price of the article, the hand of the Exchequer being hidden by the hand of the dealer. The Government clerk formerly presented himself with his stamped paper and the seller handed him the money without much grumbling, knowing that he would soon be more than reimbursed by his customer: the indirect tax is thus collected. Should any difficulty arise, it is between the dealer and the taxpayer who comes to his shop to lay in his little store; the latter grumbles, but it is at the high price which he feels, and possibly at the seller who pockets his silver; he does not find fault with the clerk of the Exchequer, whom he does not see and who is not then present In the collection of the direct tax, on the contrary, it is the clerk himself whom he sees before him, who abstracts the precious piece of silver. This authorized robber, moreover, gives him nothing in exchange; it is an entire loss. On leaving the dealer's shop he goes away with a jug of wine, a pot of salt, or similar commodities; on leaving the tax office he has nothing in hand but an acquittance, a miserable bit of scribbled paper.—But now he is master in his own commune, an elector, a National Guard, mayor, the sole authority in the use of armed force, and charged with his own taxation. Come and ask him to unearth the buried mite on which he has set all his heart and all his soul, the earthen pot wherein he has deposited his cherished pieces of silver one by one, and which he has laid by for so many years at the cost of so much misery and fasting, in the very face of the bailiff in spite of the prosecutions of the sub-delegate, commissioner, collector, and clerk!

From the 1st of May, 1789, to the 1st of May, 1790,3247 the general returns, the taille and its accessories, the poll-tax and "twentieths," instead of yielding 161.000,000 francs, yield but 28,000,000 francs in the provinces which impose their own taxes (pays d'Etats); instead of 28,000,000 francs, the Treasury obtains but 6,000,000. On the patriotic contribution which was to deduct one quarter of all incomes over four hundred livres, and to levy two and a half per cent. on plate, jewels, and whatever gold and silver each person has in reserve, the State received 9.700,000 francs. As to patriotic