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owing to there being less than 60；000 rentals for the acquittance of
the entire tax； and； besides paying their own debt； they must
discharge the indebtedness of 625；000 other rentals； the tax on which
is reduced or null。… Frequently； before the Revolution； some rich
convent or philanthropic seignior would pay the taxes of his poor
neighbors out of his own pocket； willingly or not； 60；000 Parisians；
more or less well lodged； now hand over the same sum； bestow the same
charity； on 625；000 thousand badly or only tolerably lodged Parisians；
among these 60；000 benefactors whom the exchequer obliges to be
benevolent； 34；800 who pay from 1000 to 3000 francs rent； bestow；
under this heading； a pretty large sum for charitable purposes； while
14；800； who pay more than 3000 francs rent； pay a very large one。
Other branches of direct taxation； in the country as well as in the
city； present the same spectacle： it is always the rich or the well…
to…do taxpayers who； through their over…tax； more or less completely
relieve the poor or straitened taxpayers； it is always the owners of
large or small properties； those who pay heavy or average licenses；
the occupants of lodgings with more than five openings；＇21＇ and whose
locative value surpasses 1000 francs； who in local expenditure pay
besides their own dues the dues of others and； through their
additional centimes； almost entirely defray the expenses of the
department and commune。This is nearly always the case in a local
society； except when it chances to possess an abundant income； arising
from productive real estate； and is able to provide for its wants
without taxing its members； apart from this rare exception； it is
forced to tax some in order to relieve others。 In other words； the
same as with other enterprises； it manufactures and sells its product
but； just the reverse of other enterprises； it sells the product； an
equal quantity of the same product； that is to say； equal protection
against the same calamities； and the equal enjoyment of the same
public highway； at unequal prices； very dear to a few； moderately dear
to many； at cost price to a large number； and with a discount to the
mass； to this last class of consumers the discount goes on increasing
like the emptiness of their purse； to the last of all； extremely
numerous； the goods are delivered almost gratis； or even for nothing。
But to this inequality of prices may correspond the inequality of
rights； and compensation will come； the balance may be restored；
distributive justice may be applied； if； in the government of the
enterprise； the parts assigned are not equal； if each member sees his
portion of influence growing or diminishing along with the weight of
his charge； if the regulations； graduating authority according to the
scale of the levies； assigns few votes to those who pay the lowest
quotas of expense and receive alms； and many votes to those who give
alms and pay the largest quotas of the expenditure。
III。 Equity in taxation。
Possible compensation in the other side of the scale。 … What the
distribution of rights should be according to the principle of
distributive justice。 … In every association of stock…owners。 … In
local society confined to its natural object。 … In local society
charged with supplementary functions。 … The local statue in England
and Prussia。 … The exchange equitable when burdens are compensated by
rights。
Such is the rule in every association of interests； even in stock
companies in which the distribution of charges allows of no favor or
disfavor to any associate。 It must be noted that； in these companies；
co…operation is not compulsory； but voluntary； the associates are not；
as in the local society； conscripts enlisted under the constraint of
physical solidarity； but subscribers bound together under the
impulsion of a deliberate preference； each remaining in its of his own
free will just as he entered it； if he wishes to leave it he has only
to sell his stock； the fact of his keeping this confirms his
subscription； and； thus holding on to it； he daily subscribes anew to
the statute。 Here； then； is a perfectly free association； its is
accordingly perfectly equitable； and its statute serves as a model for
others。
Now this statute always makes a distinction between the small and the
large stockholders； it always attributes a greater share of authority
and influence to those who share most largely in the risks and
expenses； in principle； the number of votes in confers on each
associate is proportionate to the number of shares of which he is the
owner or bearer。 … All the stronger is the reason why this principle
should be embodied in the statutes of a society which； like the local
community； diminishes the burden of the small taxpayer through its
reductions； and increases by its extra taxation the burden of the
large or average taxpayer； when the appointment of managers is handed
over to universal suffrage； counted by heads； the large and average
taxpayers are defrauded of their dues and deprived of their rights；
more so by far and more deeply wronged than the bearer or owner of a
thousand shares in an omnibus or gas company if； on voting at a
meeting of stockholders； his vote did not count for more than that of
the owner or bearer of a single share。 …
How is it then when a local society adds to its natural and
unavoidable purpose an optional and supplementary purpose；
* when； increasing its load； it undertakes to defray the cost of
public charity and of primary education；
* when； to support this additional cost； it multiplies the additional
centimes；
* when the large or average taxpayer pays alone； or nearly alone； for
this benevolent work by which he does not benefit；
* when the small taxpayer pays nothing； or next to nothing； to this
benevolent work by which he does benefit；
* when； in voting for the expense thus apportioned； each taxpayer；
whatever the amount of his contribution； has one vote and only one？
In this case； powers； benefits； reductions； and exemptions； all the
advantages are on one side； that of the poor and half…poor forming the
majority and who if not restrained from above； will persistently abuse
their numerical force to augment their advantages； at the increasing
expense of the rich or well…do…do minority。 In the future； in the
local society； the average or large taxpayer is no longer an associate
but a victim； were he free to choose he would not enter into it； he
would like to go away and establish himself elsewhere； but were he to
enter others； near or remote； his condition would be no better。 He
remains； accordingly； where he is； physically present； but absent in
feeling； he takes no part in deliberate meetings； his zeal has died
out； he withholds from public affairs that surplus of vigilant
attention； that spontaneous and ready collaboration which he would
have contributed gratis； he lets matters go along without him； just