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one hand he would be obliged to take too much on the other； it is
impossible to relieve these without oppressing those； and oppression；
especially in the matter of taxation； is what； in 1789； excited the
universal jacquerie； perverted the Revolution； and broke France to
pieces。 … At present； in the matter of taxation； distributive justice
lays down a universal and fixed law； whatever the property may be；
large or small； and of whatever kind or form； whether lands；
buildings； indebtedness； ready money； profits； incomes or salaries； it
is the State which； through its laws； tribunals； police； gendarmes and
army； preserves it from ever ready aggression within and without； the
State guarantees； procures and ensures the enjoyment of it。
Consequently； property of every species owes the State its premium of
assurance； so many centimes on the franc。 The quality； the fortune；
the age or the sex of the owner is of little importance； each franc
assured； no matter in whose hands； must pay the same number of
centimes； not one too much； not one too little。 … Such is the new
principle。 To announce it is easy enough； all that is necessary is to
combine speculative ideas； and any Academy can do that。 The National
Assembly of 1789 had proclaimed it with the rattling of drums； but
merely as a right and with no practical effect。 Napoleon turns it into
a reality； and henceforth the ideal rule is applied as strictly as is
possible with human material； thanks to two pieces of fiscal machinery
of a new type； superior of their kind； and which； compared with those
of the ancient Régime； or with those of the Revolution； are
masterpieces。
III。 Formation of Honest； Efficient Tax Collectors
Direct real and personal taxation。 … In what respect the new machinery
is superior to the old。 … Full and quick returns。 … Relief to
taxpayers。 … Greater relief to the poor workman and small farmer。
The collection of a direct tax is a surgical operation performed on
the taxpayer； one which removes a piece of his substance： he suffers
on account of this and submits to it only because he is obliged to。 If
the operation is performed on him by other hands he submits to it
willingly or not。 But that he should do it himself； spontaneously and
with his own hands； it is not to be thought of。 On the other hand； the
collection of a direct tax according to the prescriptions of
distributive justice； is a subjection of each taxpayer to an
amputation proportionate to his bulk or； at least； to his surface；
this requires delicate calculation and is not to be entrusted to the
patients themselves； for； not only are they surgical novices and poor
calculators； but； again； they are interested in calculating falsely。
They have been ordered to assess their group with a certain total
weight of human substance； and to apportion to each individual in
their group the lighter or heavier portion he must provide。 Everyone
will soon understand that； the more that is cut from the others； the
less will be required of him。 And as each is more sensitive to his own
suffering； although moderate； than to another's suffering； even
excessive； each； therefore； be his neighbor little or big； is
inclined； in order to unjustly diminish his own sacrifice by an ounce；
to add a pound unjustly to that of his neighbor。
Up to this time； in the construction of the fiscal machine； nobody
knew or had been disposed to take into account such natural and
powerful sentiments； through negligence or through optimism； the
taxpayer had been introduced into the mechanism in the quality of
first agent； before 1789； in the quality of a responsible and
constrained agent； after 1789； in the quality of a voluntary and
philanthropic agent。 Hence； before 1789； the machine had proved
mischievous； and after 1789； impotent； before 1789； its working had
been almost fatal；＇15＇ and after 1789 its returns scarcely amounted to
anything。＇16＇ Finally； Napoleon establishes independent； special and
competent operators； enlightened by local informers； but withdrawn
from local influences。 These are appointed； paid and supported by the
central government； forced to act impartially by the appeal of the
taxpayer to the council of the prefecture； and forced to keep correct
accounts by the final auditing of a special court （cour des comptes）。
The are kept interested； through the security they have given as well
as by commissions； in the integral recovery of unpaid arrears and in
the prompt returns of collected taxes。 All； assessors； auditors；
directors； inspectors and collectors； being good accountants； are
watched by good accountants； kept to their duties by fear； and made
aware that embezzlements； lucrative under the Directory；＇17＇ are
punished under the Consulate。＇18＇ They are soon led to consider
necessity a virtue； to pride themselves inwardly on compulsory
rectitude； to imagine that they have a conscience and hence to
acquiring one； in short； to voluntarily imposing on themselves probity
and exactitude through amour…propre and honorable scruples。 … For the
first time in ten years lists of taxes are prepared and their
collection begun at the beginning of the year。＇19＇ Previous to 1789；
the taxpayer was always in arrears； while the treasury received only
three…fifths of that which was due in the current year。＇20＇ After
1800； direct taxes are nearly always fully returned before the end of
the current year； and half a century later； the taxpayers； instead of
being in arrears； are often in advance。＇21＇ To do this work required；
before 1789； about 200；000 collectors； besides the administrative
corps；＇22＇ occupied one half of their time for two successive years in
running from door to door； miserable and detested； ruined by their
ruinous office； fleecers and the fleeced； and always escorted by
bailiffs and constables。 Since 1800； from five thousand to six
thousand collectors； and other fiscal agents； honorable and respected；
have only to do their office…work at home and make regular rounds on
given days； in order to collect more than double the amount without
any vexation and using very little constraint。 Before 1780； direct
taxation brought in about 170 millions；＇23＇ after the year XI； it
brought in 360 millions。＇24＇ By the same measure； an extraordinary
counter…measure； the taxable party； especially the peasant…proprietor；
the small farmer with nobody to protect him； diametrically opposite to
the privileged class； the drudge of the monarchy； is relieved of
three…fourths of his immemorial burden。＇25＇ At first； through the
abolition of tithes and of feudal privileges； he gets back one…quarter
of his net income； that quarter which he paid to the seignior and to
the clergy； next； through the application of direct taxation to all
lands and to all persons； his quota is reduced one…half。 Before 1789；
he paid； on 100 francs net income； 14 to the seignior； 14 to the
clergy； 53 to the State； and kept only 18 or 19 for himself。 After
1800； he