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16 millions to offset 30 and 35 millions of expenditure。 Napoleon
substitutes for these tolls the product of the salt…tax。 （Decree of
April 24； 1806； art。 59。）
＇148＇ 〃Souvenirs〃； by PASQUIER （Etienne…Dennis； duc） Librarie Plon；
Paris 1893。 〃Scarcely two or three highways remained in decent order。
。 。 。 Navigation on the rivers and canals became impossible Public
buildings and monuments were everywhere falling to ruin。 。 。 。 If the
rapidity of destruction was prodigious； that of restoration was no
less so。
CHAPTER II。 TAXATION AND CONSCRIPTION。
I。 Distributive Justice in Allotment of Burdens and Benefits。
Requirements previous to the Revolution。 … Lack of distributive
justice。 … Wrongs committed in the allotment of social sacrifices and
benefits。 … Under the ancient Regime。 … During the Revolution。 …
Napoleon's personal and public motives in the application of
distributive justice。 … The circumstances favorable to him。 … His
principle of apportionment。 … He exacts proportion in what he grants。
The other group of needs； dating from long before 1789； involve wants
which have survived the Revolution； because the Revolution has not
satisfied these。 The first； the most tenacious； the most profound； the
most inveterate； the most frustrated of all is the desire for
distributive justice。 … In political society； as in every other
society； there are burdens and benefits to be allotted。 When the
apportionment of these is unbiased； it takes place according to a very
simple； self…evident principle：
For each individual the costs must be in proportion to the benefits
and the benefits to the costs； so that； for each one； the final
expense and the final receipt may exactly compensate each other； the
larger or smaller share of expense being always equal to the larger or
smaller share of profits。
Now； in France； this proportion had been wanting for many centuries；
it had even given way to the inverse proportion。 If； towards the
middle of the eighteenth century； two sum…totals of the budget；
material and moral； had been calculated； assets on one side and
liabilities on the other：
On the one hand the sum of the apportionments exacted by the State；
taxes in ready money； enforced labor； military service； civil
subordination； every species of obedience and subjection； in short；
every sacrifice of leisure； comfort and self…esteem。
On the other hand the sum of dividends distributed by the State of
whatever kind or shape； security for persons and property； use and
convenience of roads； delegations of public authority land liens on
the public treasury； dignities； ranks； grades； honors； lucrative
salaries； sinecures； pensions； and the like； that is to say； every
gratification belonging to leisure； comfort； or pride … one might have
concluded that the more a man contributed to the receipts the less
would his dividend be； and the greater his dividend the less would he
furnish to the general contribution。
Consequently； every social or local group consisted of two other
groups： a majority which suffered for the benefit of the minority； and
a minority which benefited at the expense of the majority； to such an
extent that the privations of the greatest number defrayed the luxury
of the small number。 This was the case in all compartments as on every
story； owing to the multitude； enormity and diversity of honorific or
useful privileges； owing to the legal prerogatives and effective
preferences by which the court nobles benefited at the expense of the
provincial nobility；
* the noblesse at the expense of plebeians；
* the prelates and beneficiaries at the expense of poorly…paid curés
and vicars；
* the two highest orders of the clergy at the expense of the third；
* the bourgeoisie at the expense of the people；
* the towns at the expense of the rural districts；
* this or that town or province at the expense of the rest；
* the artisan member of a corporation at the expense of the free
workman；
and； in general； the strong； more or less well…to…do； in league and
protected； at the expense of the weak； more or less needy； isolated
and unprotected （indéfendus）。＇1＇
One hundred years before the Revolution a few clairvoyant； open…
hearted and generous spirits had already been aroused by this
scandalous disproportion。＇2＇ Finally； everybody is shocked by it； for；
in each local or social group； nearly everybody is a sufferer； not
alone the rural； the peasant； the artisan； and the plebeian； not alone
the citizen； the curé and the bourgeois notable；〃 but again the
gentleman； the grand seignior； the prelate and the King himself。＇3＇
Each is denouncing the privileges of all others that affect his
interests； each striving to diminish another's share in the public
cake and to keep his own； all concurring in citing natural right and
in claiming or accepting as a principle liberty and equality； but all
concurring in misconception and solely unanimous in destroying and in
allowing destruction；＇4＇ to such an extent that； at last； the attack
being universal and no defense anywhere； social order itself perishes；
entirely owing to the abuses of it。
On the reappearance of the same abuses； the lack of distributive
justice in revolutionary France became still more apparent than in
monarchical France。 Through a sudden transposition； the preferred of
the former Régime had become the disgraced； while the disgraced of the
former Régime had become the preferred； unjust favor and unjust
disfavor still subsisted； but with a change of object。 Before 1789；
the nation was subject to an oligarchy of nobles and notables； after
1789； it became subject to an oligarchy of Jacobins big or little。
Before the Revolution； there were in France three or four hundred
thousand privileged individuals； recognizable by their red heels or
silver shoe…buckles。 After the Revolution； there were three or four
hundred thousand of the privileged； recognizable by their red caps or
their carmagnoles。＇5＇ The most privileged of all； the three or four
thousand verified nobles； presented at court and of racial antiquity；
who； by virtue of their parchments； rode in the royal carriages； were
succeeded by three or four thousand Jacobins of a fresh sprout； no
less verified and accepted； who； by virtue of their civic patent； sat
in the club of the rue Saint…Honoré and the latter coterie was still
more dominant； more exclusive； more partial than the former one。
Consequently； before the Revolution； the burden of taxation was light
for the rich or the well…to…do； crushing for the peasants or the
common people； after the Revolution； on the contrary； the peasants；
the common people； paid no more taxes；＇6＇ while from the rich and the
well…to…do the government took all； not alone their income but their
capital。 … On the other hand； after having fed the court of
Versailles； the public treasury had to feed the rabble of Paris； still
more voracious； and； fr