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they reach more than an insignificant amount。…Not only are the
destitute relieved of both principal and 〃additional centimes；〃 the
verified poor； those who are registered and are helped； or should be；
that is to say 2；470；000 persons；＇11＇ but； again； others； by hundreds
of thousands； whom the municipal council judges incapable of paying。 …
Even when people possess but a small piece of land； they are also
relieved of the land tax and of the numerous additional centimes which
increase it。 Such is the case with those who are infirm or burdened
with a family。 The exchequer； so as not to convert them into beggars
and vagabonds； avoids expropriation； selling out their concrete hovel；
vegetable garden； and small field of potatoes or cabbages； it gives
them receipts gratis； or； at least； refrains from prosecuting
them。＇12＇ In this way the poor peasant； although a land…owner； again
exempts himself； or is exempted from his local indebtedness。 In truth；
he pays nothing； or nearly nothing； otherwise than by prestations
（payments） in money or in kind； that is to say； by three days' work on
the district roads； which； if he pays in kind； are not worth more than
50 sous。＇13＇ Add to this his portion； very small and often null； of
the additional centimes on the tax on doors and windows； on the
personal tax； and on the tax on real estate； in all 4 or 5 francs a
year。 Such is the amount by which the poor or half…poor taxpayer in
the villages liberates himself toward his department and commune。 …In
the towns； he apparently pays more； owing to the octroi。 But； at
first； there are only 1525 communes out of 36；000 in which the
octroi＇14＇ has been established； while in the beginning； under the
Directory and Consulate； it was revived only on his account； for his
benefit； in behalf of public charity； to defray the expenses of
asylums and hospitals ruined by revolutionary confiscation。 It was
then 〃an octroi for charity；〃 in fact as well as in name； like the
surplus tax on theater seats and tickets； established at the same time
and for the same purpose； it still to…day preserves the stamp of its
first institution。 Bread； the indispensable provision for the poor； is
not subjected to the octroi nor the materials for making it； either
grain or flour； nor milk； fruits； vegetables； or codfish； while there
is only a light tax on butcher's meat。 Even on beverages； where the
octroi is heavier； it remains； like all indirect taxes； nearly
proportional and semi…optional。 In effect； it is simply an increase of
the tax on beverages； so many additional centimes per franc on the sum
of indirect taxation； as warrantable as the impost itself； as
tolerable； and for the same motives。＇15＇ For the greater the sobriety
of the taxpayer； the less is he affected by this tax。 At Paris； where
the increase is excessive； and adds to the 6 centimes paid to the
state； on each quart of wine； 12 centimes paid to the city； if he
drinks but one quart a day； he pays； under this heading； into the city
treasury 43 francs 80 centimes per annum： but； as compensation for
this； he is free of personal tax of 11 3/4 ％； which this adds to the
amount of each rental of the 11 3/4 ％； whereby this would have added
to his rent； and therefore 47 francs per annum as a rent of 400
francs。 Thus what he has paid with one hand he gets back with the
other。 Now； at Paris； all rentals under 400 francs＇16＇ are thus free
of any personal tax； all rentals between 400 and 1000 francs are more
or less free； and； in the other octroi towns； an analogous discharge
reimburses to the small taxpayers a portion more or less great of the
sum they pay to the octroi。 … Accordingly； in the towns as in the
country； they are favored at one time through fiscal relief and at
another through administrative favor； now through compulsory deduction
and now through total or partial reimbursement。 Always； and very
wisely； the legislator apportions the burden according to the strength
of the shoulders； he relieves them as much as he can； at first； of the
general tax； and next； which is still better； of the local tax。 Hence；
in local expenditure； their quota diminishes out of all proportion and
is reduced to the minimum。 Nevertheless； their quota of local benefit
remains full and entire； at this insignificant price they enjoy the
public highways and profit by all the precautions taken against
physical ills； each profits by this personally； equally with any
millionaire。 Each personally receives as much in the great dividend of
security； health； and convenience； in the fruit of the vast works of
utility and enjoyment due to improved communications； which preserve
health； assist traffic； and beautify the locality； and without which；
in town as well as in the country； life would be impossible or
intolerable。
But these works which cost so much； these defensive operations and
apparatus against inundations； fires； epidemics； and contagions； these
500；000 kilometers of district and department roads； these dikes；
quays； bridges； public gardens； and promenades； this paving； drainage；
sweeping and lighting； these aqueducts and supplies of drinkable
water； all this is paid for by somebody； and； since it is not done by
the small taxpayer； it is the large or average taxpayer who pays for
it。 The latter then； bears； besides his obligatory weight； a
gratuitous surplus burden； consisting of the weight of which the other
is relieved。
Evidently the greater the number of the relieved； the heavier will be
this overweight； and the relieved count by millions。 Two millions and
a half of declared poor＇17＇ are relieved of any direct tax； and；
therefore； of all the centimes which have just increased the burden。
Out of 8 millions of real…estate owners；＇18＇ 3 millions； considered as
insolvent； pay neither the real estate tax nor the centimes which it
comprises。 In the octroi towns； it is not the minority but the
majority of the inhabitants who are relieved in the way just described
； in Paris；＇19＇ out of 685；000 rentals； 625；000； in other terms twelve
out of thirteen lodgings； are exempt； wholly or in part； from the
personal tax； the principal and 〃additional centimes。〃 On each franc
of this principal there are 96 of these superadded centimes for the
benefit of the town and department and because the department and the
town expend a good deal； and because receipts are essential for the
settlement of these accounts； this or that sum is noted beforehand in
every chapter of receipts； and the main thing now is to have this paid
in； and it must be paid by somebody； it matters little whether the
peasants are few or numerous； if among thirteen taxable persons there
is only one that pays； so much the worse for him； for he must pay for
himself and the other twelve。 Such is the case in Paris； which
accounts for the 〃additional centimes〃 here being so numerous；＇20＇
owing to there being less than 60；000 rentals for the acquittance of
the entire tax； and； besides paying