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percentage on the price of various kinds of merchandise sold。 In this
way it participates in trade and commerce and itself becomes a
merchant。 It knows； therefore； like all able merchants； that； to
obtain large profits； it must sell large quantities； that it must have
a very large body of customers； that the largest body is that which
ensures to it and embraces all its subjects； in short； that its
customers must consist not only of the rich； who number merely tens of
thousands； not only the well…to…do； who number merely hundreds of
thousands； but likewise the poor and the half…poor； who number
millions and tens of millions。 Hence； in the merchandise by the sale
of which it is to profit； it takes care to include staple articles
which everybody needs； for example； salt； sugar； tobacco and beverages
in universal and popular use。 This accomplished； let us follow out the
consequences； and look in at the shops over the whole surface of the
territory； in the towns or in the villages； where these articles are
disposed of。 Daily and all day long； consumers abound； their large
coppers and small change constantly rattle on the counter； and out of
every large copper and every small piece of silver the national
treasury gets so many centimes： that is its share； and it is very sure
of it； for it is already in hand； having received it in advance。 At
the end of the year； these countless centimes fill its cash…box with
millions； as many and more millions than it gathers through direct
taxation。
And this second crop causes less trouble than the first one for the
taxpayer who is subject to it has less trouble and like…wise the State
which collects it。 … In the first place； the tax…payer suffers less。
In relation to the exchequer； he is no longer a mere debtor； obliged
to pay over a particular sum at a particular date； his payments are
optional； neither the date nor the sum are fixed； he pays on buying
and in proportion to what he buys； that is to say； when he pleases and
as little as he wants。 He is free to choose his time； to wait until
his purse is not so empty； there is nothing to hinder him from
thinking before he enters the shop； from counting his coppers and
small change； from giving the preference to more urgent expenditure；
from reducing his consumption。 If he is not a frequenter of the
cabaret； his quota； in the hundreds of millions of francs obtained
from beverages； is almost nothing； if he does not smoke or snuff； his
quota； in the hundreds of millions derived from the tax on tobacco； is
nothing at all； because he is economical； prudent； a good provider for
his family and capable of self…sacrifice for those belonging to him；
he escapes the shearing of the exchequer。 Moreover； when he does come
under the scissors； these hardly graze his skin； so long as tariff
regulations and monopolies levy nothing on articles which are
physically indispensable to him； as on bread in France； indirect
taxation does not touch his flesh。 In general； fiscal or protective
duties； especially those which increase the price of tobacco； coffee；
sugar； and beverages； do not affect his daily life； but merely deprive
him of some of its pleasures and comforts。 … And； on the other hand；
in the collection of these duties； the exchequer may not show its
hand； if it does its business properly； the anterior and partial
operation is lost sight of in the total operation which completes and
covers this up； it screens itself behind the merchant。 The shears are
invisible to the buyer who presents himself to be sheared； in any
event； he has no distinct sensation of them。 Now； with the man of the
people； the common run of sheep； it is the positive； actual； animal
sensation which is the cause of his cries； his convulsive shudders；
and contagious alarms and panics。 As long as he is not being excited
he can be manipulated； at the utmost； he grumbles at the hard times；
the high prices from which he suffers are not imputed to the
government； he does not know how to reckon； check off and consider for
himself the surplus price which the fiscal impost extorts from him。
Even at the present day； one might tell a peasant in vain that the
State takes fifteen out of the forty sous which he pays for a pound of
coffee； and five centimes out of every two sous he pays for a pound of
salt； for him； this is simply a barren notion； a vague calculation at
random； the impression on his mind would be very different if；
standing before the grocer who weighs out his coffee and salt； he saw
with his own eyes； right before him； the clerk of the customs and of
the salt…tax actually taking the fifteen sous and the five centimes
off the counter。
Such are the good indirect taxes： in order that they may be correct；
that is to say； tolerable and tolerated； three conditions； as we see；
are requisite。 In the first place； the taxpayer； in his own interest；
must be free to buy or not to buy the merchandise taxed。 Next； in the
interest of the taxpayer and of the exchequer； the merchandise must
not be so taxed as to be rendered too dear。 After that； in the
interest of the exchequer； its interference must not be perceptible。
Owing to these precautions； indirect taxes can be levied； even on the
smaller taxpayers； without either fleecing or irritating them。 It is
for lack of these precautions before 1789； when people were fleeced in
such a clumsy way；＇37＇ that； in 1789； they first rebelled against
indirect taxation；＇38＇ against the meal…tax； the salt…tax； the tax on
liquors； the internal tariffs； and the town octrois； against fiscal
officers； bureaux and registries； by murdering； pillaging； and
burning； beginning in the month of March in Provence and after the
13th of July in Paris； and then throughout France； with such a
universal； determined and persistent hostility that the National
Assembly； after having vainly attempted to restore the suspended tax…
levies and enforce the law on the populace； ended in subjecting the
law to the populace and in decreeing the suppression of indirect
taxation entirely。＇39＇
Such； in the matter of taxation； is the work of the Revolution。 Of the
two sources which； through their regular afflux； fill the public
Treasury； and of which the ancient Régime took possession and managed
badly； violently； through loose and bungling measures； it has nearly
dried up the first one； direct taxation； and completely exhausted the
second one； indirect taxation。 At present； as the empty Treasury must
be filled； the latter must be taken in hand the same as the former；
its waters newly gathered in and gently conducted without loss。 The
new government sets about this； not like the old one； in a rude；
conventional manner； but as an engineer and calculator who knows the
ground； its inclination and other obstacles； in short； who comprehends
human sensibility and the popular imagination。＇40＇ … And； first of
all； there is to be no more farming…out （of the collection of the
revenues）： the State