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only the cost of repairs and of maintenance； to which must be added
the poll…tax； which takes about one…tenth of the revenue； the tithe；
which absorbs one…seventh； the seigniorial rents which take another
seventh； the tax substituted for the corvée； the costs of compulsory
collections； seizures； sequestration and constraints； and all ordinary
and extraordinary local charges。 This being subtracted； it is evident
that； in communities moderately taxed； the proprietor does not enjoy a
third of his income； and that； in the communities wronged by the
assessments； the proprietors are reduced to the status of simple
farmers scarcely able to get enough to restore the expenses of
cultivation。〃 In Auvergne；＇8＇ the taille amounts to four sous on the
livre net profit； the collateral taxes and the poll…tax take off four
sous three deniers more； the vingtièmes； two sous and three deniers；
the contribution to the royal roads； to the free gift； to local
charges and the cost of levying； take again one sou one denier； the
total being eleven sous and seven deniers on the livre income； without
counting seigniorial dues and the tithe。 〃The bureau； moreover；
recognizes with regret； that several of the collections pay at the
rate of seventeen sous； sixteen sous； and the most moderate at the
rate of fourteen sous the livre。 The evidence of this is in the
bureau； it is on file in the registry of the court of excise； and of
the election…districts。 It is still more apparent in parishes where an
infinite number of assessments are found； laid on property that has
been abandoned； which the collectors lease； and the product of which
is often inadequate to pay the tax。〃 Statistics of this kind are
terribly eloquent。 They may be summed up in one word。 Putting together
Normandy； the Orleans region； that of Soissons； Champagne； Ile…de…
France； Berry； Poitou； Auvergne； the Lyons region； Gascony； and Haute…
Guyenne； in brief the principal election sections； we find that out of
every hundred francs of revenue the direct tax on the tax…payer is
fifty…three francs； or more than one…half＇9＇。 This is about five times
as much as at the present day。
III。 THE COMMON LABORER。
Four direct taxes on the common laborer。
The taxation authorities； however； in thus bearing down on taxable
property has not released the taxable person without property。 In the
absence of land it seizes on men。 In default of an income it taxes a
man's wages。 With the exception of the vingtièmes； the preceding taxes
not only bore on those who possessed something but； again； on those
who possessed nothing。 In the Toulousain＇10＇ at St。 Pierre de
Barjouville； the poorest day…laborer； with nothing but his hands by
which to earn his support； and getting ten sous a day； pays eight；
nine and ten livres poll…tax。 〃In Burgundy＇11＇ it is common to see a
poor mechanic； without any property； taxed eighteen and twenty livres
for his poll…tax and the taille。〃 In Limousin；＇12＇ all the money
brought back by the masons in winter serves 〃to pay the taxes charged
to their families。〃 As to the rural day…laborers and the settlers
（colons） the proprietor； even when privileged； who employs them； is
obliged to take upon himself a part of their quota； otherwise； being
without anything to eat； they cannot work；＇13＇ even in the interest of
the master； man must have his ration of bread the same as an ox his
ration of hay。 〃In Brittany；＇14＇ it is notorious that nine…tenths of
the artisans； though poorly fed and poorly clothed； have not a crown
free of debt at the end of the year；〃 the poll…tax and others carrying
off this only and last crown。 At Paris＇15＇ 〃the dealer in ashes； the
buyer of old bottles； the gleaner of the gutters； the peddlers of old
iron and old hats；〃 the moment they obtain a shelter pay the poll…tax
of three livres and ten sous each。 To ensure its payment the occupant
of a house who sub…lets to them is made responsible。 Moreover； in case
of delay； a 〃blue man；〃 a bailiff's subordinate； is sent who installs
himself on the spot and whose time they have to pay for。 Mercier cites
a mechanic； named Quatremain； who； with four small children； lodged in
the sixth story； where he had arranged a chimney as a sort of alcove
in which he and his family slept。 〃One day I opened his door；
fastened with a latch only； the room presenting to view nothing but
the walls and a vice； the man； coming out from under his chimney； half
sick； says to me； 'I thought it was the blue man for the poll…tax。〃'
Thus； whatever the condition of the person subject to taxation；
however stripped and destitute； the dexterous hands of the fisc take
hold of him。 Mistakes cannot possibly occur： it puts on no disguise；
it comes on the appointed day and rudely lays its hand on his
shoulder。 The garret and the hut； as well as the farm and the
farmhouse know the collector； the constable and the bailiff； no hovel
escapes the detestable brood。 The people sow； harvest their crops；
work and undergo privation for their benefit； and； should the pennies
so painfully saved each week amount； at the end of the year to a piece
of silver； the mouth of their pouch closes over it。
IV。 COLLECTIONS AND SEIZURES。…
Observe the system actually at work。 It is a sort of shearing
machine； clumsy and badly put together； of which the action is about
as mischievous as it is serviceable。 The worst feature is that； with
its creaking gear； the taxable； those employed as its final
instruments； are equally shorn and flayed。 Each parish contains two；
three； five； or seven individuals who； under the title of collectors；
and under the authority of the election tribunal； apportion and assess
the taxes。 〃No duty is more onerous；〃＇16＇ everybody； through patronage
or favor； tries to get rid of it。 The communities are constantly
pleading against the refractory； and； that nobody may escape under the
pretext of ignorance； the table of future collectors is made up for
ten and fifteen years in advance。 In parishes of the second class
these consist of 〃small proprietors； each of whom becomes a collector
about every six years。〃 In many of the villages the artisans； day…
laborers； and métayer…farmers perform the service； although requiring
all their time to earn their own living。 In Auvergne； where the able…
bodied men expatriate themselves in winter to find work； the women are
taken；＇17＇ in the election…district of Saint…Flour； a certain village
has four collectors in petticoats。 … They are responsible for all
claims entrusted to them； their property； their furniture and their
persons； and； up to the time of Turgot； each is bound for the others。
We can judge of their risks and sufferings。 In 1785；＇18＇ in one single
district in Champagne； eighty…five are imprisoned and two hundred of
them are on the road every year。 〃The collector； says the provincial
assembly of Berry；＇19＇ usually passes one…half of the day for two
years runn