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all the large towns from Hamburg to Rome。＇50＇ This vice； however；
belongs to the militant policy and personal character of the master；
the error that taints the external side of his fiscal system does not
reach the internal side。 After him； under pacific reigns； it is
gradually modified； prohibition gives way to protection and then
changes from excessive protection to limited protection。 France
remains； along with secondary improvements and partial amendments； on
the course marked out by the Consulate and the Empire； this course； in
all its main lines； is clearly traced； straight； and yet adapted to
all things； by the plurality； establishment； distribution； rate of
taxation and returns of the various direct and indirect taxes； nearly
in conformity with the new principles of political economy； as well as
in conformity with the ancient maxims of distributive justice；
carefully directed between the two important interests that have to be
cared for； that of the people who pays and of the State which
collects。
Consider； in effect； what both have gained。 … In 1789； the State had a
revenue of only 475 millions； afterwards； during the Revolution； it
scarcely collected any of its revenues； it lived on the capital it
stole； like a genuine brigand； or on the debts it contracted； like a
dishonest and insolvent bankrupt。 Under the Consulate and during the
first years of the Empire； its revenue amounts to 750 to 800 millions；
its subjects being no longer robbed of their capital； while it no
longer runs in debt。 … In 1789； the ordinary taxpayer paid a direct
tax to his three former or late sovereigns； namely； to the King； the
clergy and the seigniors； more than three…quarters of his net income。
After 1800； he pays to the State less than one…quarter； the one
sovereign alone who replaces the other three。 We have seen how relief
came to the old taxable subject； to the rural； to the small
proprietor； to the man without any property； who lived on the labor of
his own hands； the lightening of the direct tax restored to him from
14 to 43 free days； during which； instead of working for the
exchequer； he worked for himself。 If married； and the father of two
children over 7 years of age； the alleviation of one direct tax alone；
that of the salt…tax； again restores to him 12 days more； in all from
one to two complete months each year during which he is no longer； as
formerly； a man doing statute…work； but the free proprietor； the
absolute master of his time and of his own hands。 … At the same time；
through the re…casting of other taxes and owing to the increasing
price of labor； his physical privations decrease。 He is no longer
reduced to consuming only the refuse of his crop； the wheat of poor
quality； the damaged rye； the badly…bolted flour mixed with bran； nor
to drink water poured over the lees of his grapes； nor to sell his
pigs before Christmas because the salt he needs is too dear。＇51＇ He
salts his pork and eats it； and likewise butcher's meat； he enjoys his
boiled beef and broth on Sunday； he drinks wine； his bread is more
nutritious； not so black and healthier； he no longer lacks it and has
no fear of lacking it。 Formerly； he entertained a lugubrious phantom；
the fatal image of famine which haunted him day and night for
centuries； an almost periodical famine under the monarchy； a chronic
famine and then severe and excruciating during the Revolution； a
famine which； under the republic； had in three years destroyed over a
million of lives。＇52＇ The immemorial specter recedes and vanishes；
after two accidental and local recurrences； in 1812 and 1817； it never
again appears in France。＇53＇
V。 Conscription or Professional soldiers。
Military service。 … Under the Ancient Regime。 … The militia and
regular troops。 … Number of soldiers。 … Quality of the recruits。 …
Advantages of the institution。… Results of the new system。 … The
obligation universal。 … Comparison between the burdens of citizens and
subjects。 … The Conscription under Napoleon。 … He lightens and then
increases its weight。 … What it became after him。 … The law of 1818。
One tax remains； and the last； that by which the State takes； no
longer money； but the person himself； the entire man； soul and body；
and for the best years of his life； namely military service。 It is the
Revolution which has rendered this so burdensome； formerly； it was
light； for； in principle； it was voluntary。 The militia； alone； was
raised by force； and； in general； among the country people； the
peasants furnished men for it by casting lots。＇54＇ But it was simply a
supplement to the active army； a territorial and provincial reserve； a
distinct； sedentary body of reinforcements and of inferior rank which；
except in case of war； never marched； it turned out but nine days of
the year； and； after 1778； never turned out again。 In 1789； it
comprised in all 72；260 men； and for eleven years their names；
inscribed on the registers； alone constituted their presence in the
ranks。＇55＇ There were no other conscripts under the monarchy； in this
matter； its exactions were not great； ten times less than those of the
Republic and of the Empire； since both the Republic and the Empire；
using the same constraint； were to levy more than ten times the number
of drafted men or conscripts。＇56＇
Alongside of this militia body； the entire army properly so called；
the 〃regular〃 troops were； under； the ancient Régime； all recruited by
free enlistment； not only the twenty…five foreign regiments； Swiss；
Irish； Germans； and Liégeois； but again the hundred and forty…five
French regiments； 177 000 men。＇57＇ The enlistment； indeed； was not
free enough； frequently； through the maneuvers of the recruiting…
agent； it was tainted with inveigling and surprises； and sometimes
with fraud or violence； but； owing to the remonstrances due to the
prevailing philanthropic spirit； these abuses had diminished； the law
of 1788 had suppressed the most serious of them and； even with its
abuses； the institution had two great advantages。 … The army； in the
first place； served as an issue： through it the social body purged
itself of its bad humors； of its overheated or vitiated blood。 At this
date； although the profession of soldier was one of the lowest and
least esteemed； a barren career； without promotion and almost without
escape； a recruit was obtainable for about one hundred francs bounty
and a 〃tip〃； add to this two or three days and nights of revel in the
grog…shop； which indicates the kind and quality of the recruits； in
fact； very few could be obtained except among men more or less
disqualified for civil and domestic life； incapable of spontaneous
discipline and of steady labor； adventurers and outcasts； half…savage
or half…blackguard； some of them sons of respectable parents thrown
into the army in an angry fit； and others again； regular vagabonds
picked up in beggars' haunts； mostly stray workmen and loafers； in
short； 〃the most debauch