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clergy； 53 to the State； and kept only 18 or 19 for himself。 After
1800； he pays nothing out of 100 francs of income to the seignior or
to the clergy； he pays but little to the State； only 21 francs to the
commune and department； and keeps 79 francs in his pocket。＇26＇
If each franc insured pays so many centimes insurance premium； each
franc of manual gain and of salary should pay as many centimes as each
franc of industrial or commercial gain； also as each franc of personal
or land revenue； that is to say； more than one…fifth of a franc； or 21
centimes。 … At this rate； the workman who lives on his own labor； the
day…laborer； the journeyman who earns 1 franc 15 centimes per day and
who works 300 days of the year； ought to pay out of his 345 francs
wages 69 francs to the public treasury。 At this rate； the ordinary
peasant or cultivator of his own field； owner of a cottage and a small
tract of ground which he might rent at 100 francs a year； should pay
into the public treasury； out of his land income and from manual
labor； 89 francs。＇27＇ The deduction； accordingly； on such small
earnings would be enormous； for this gain； earned from day to day； is
just enough to live on； and very poorly； for a man and his family：
were it cut down one…fifth he and his family would be obliged to fast；
he would be nothing but a serf or half…serf； exploited by the
exchequer； his seignior and his proprietor。 Because the exchequer； as
formerly the proprietary seigniors； would appropriate to itself 60
days of labor out of the 300。 Such was the condition of many millions
of men； the great majority of Frenchmen； under the ancient Régime。
Indeed； the five direct taxes； the taille； its accessories； the road…
tax； the capitatim and the vingtièmes； were a tax on the taxpayer； not
only according to the net revenue of his property； if he had any； but
again and especially 〃of his faculties〃 and presumed resources
whatever these might be； comprising his manual earnings or daily
wages。 … Consequently； 〃a poor laborer owning nothing；〃＇28＇ who earned
19 sous a day； or 270 livres a year；＇29＇ was taxed 18 or 20 livres。
Out of 300 days' work there were 20 or 22 which belonged beforehand to
the public treasury。 … Three…fifths＇30＇ of the French people were in
this situation； and the inevitable consequences of such a fiscal
system have been seen … the excess of extortions and of suffering； the
spoliation； privations and deep…seated resentment of the humble and
the poor。 Every government is bound to care for these； if not from
compassion； at least through prudential considerations； and this one
more than any other； since it is founded on the will of the greatest
number； on the repeated votes of majorities counted by heads。
To this end； it establishes two divisions of direct taxation： one； the
real…estate tax； which has no bearing on the taxpayer without any
property； and the other； the personal tax； which does affect him； but
lightly： calculated on the rate of rent； it is insignificant on an
attic； furnished lodging； hut or any other hovel belonging to a
laborer or peasant； again； when very poor or indigent； if the octroi
is burdensome； the exchequer sooner or later relieves them； add to
this the poll…tax which takes from them1 franc and a half up to 4。50
francs per annum； also a very small tax on doors and windows； say 60
centimes per annum in the villages on a tenement with only one door
and one window； and； in the towns； from 60 to 75 centimes per annum
for one room above the second story with but one window。＇31＇ In this
way； the old tax which was crushing becomes light： instead of paying
18 or 20 livres for his taille； capitatim and the rest； the journeyman
or the artisan with no property pays no more than 6 or 7 francs；＇32＇
instead of paying 53 livres for his vingtièmes for his poll； real and
industrial tax； his capitatim and the rest； the small cultivator and
owner pays no more than 21 francs。 Through this reduction of their
fiscal charges （corvée） and through the augmentation of their day
wages； poor people； or those badly off； who depended on the hard and
steady labor of their hands； the plowmen； masons； carpenters； weavers；
blacksmiths； wheelwrights and porters； every hired man and artisan； in
short； all the laborious and tough hands； again became almost free；
these formerly owed； out of their 300 working days； from 20 to 59 to
the exchequer； they now owe only from 6 to 19；＇33＇ and thus gain from
14 to 40 free days during which； instead of working for the exchequer；
they work for themselves。 … The reader may estimate the value to a
small household of such an alleviation of the burden of discomfort and
care。
IV。 Various Taxes。
Other direct taxes。 … Tax on business licenses。 … Tax on real…estate
transactions。 … The earnings of manual labor almost exempt from direct
taxation。 … Compensation on another side。 … Indirect taxation。 … In
what respect the new machinery is superior to the old。 … Summary
effect of the new fiscal régime。 … Increased receipts of the public
treasury。 … Lighter burdens of the taxpayer。 … Change in the condition
of the small taxpayer。
This infraction of the principle of distributive justice is in favor
of the poor。 Through the almost complete exemption of those who have
no property the burden of direct taxation falls almost entirely on
those who own property。 If they are manufacturers； or in commerce；
they support still another burden； that of the license tax； which is a
supplementary impost proportioned to their probable gains。＇34＇
Finally； to all these annual and extra taxes； levied on the probable
or certain income derived from invested or floating capital； the
exchequer adds an eventual tax on capital itself； consisting of the
mutation tax； assessed on property every time it changes hands through
gift； inheritance or by contract； obtaining its title under free
donation or by sale； and which tax； aggravated by the timbre；＇35＇ is
enormous＇36＇ since； in most cases； it takes 5； 7； 9； and up to 10 1/2
％ on the capital transmitted； that is to say； in the case of real…
estate； 2； 3 and even 4 years' income from it。 Thus； in the first
shearing of the sheep the exchequer cuts deep； as deep as possible；
but it has sheared only the sheep whose fleece is more or less ample；
its scissors have scarcely touched the others； much more numerous；
whose wool； short； thin and scant； is maintained only by day…wages；
the petty gains of manual labor。 … Compensation is to come when the
exchequer； resuming its scissors； shears the second time： it is the
indirect tax which； although properly levied and properly collected；
is； in its nature； more burdensome for the poor than for the rich and
well…off。
Through this tax； and through to the previous action of customs…
duties； tolls； octrois or monopolies； the State collects a certain
percentage on the price of various kinds of merchandise sold。 In this
way it participates in trade and com