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assembly of Berry；＇19＇ usually passes one…half of the day for two
years running from door to door to see delinquent tax…payers。〃 〃This
service；〃 writes Turgot；＇20＇ 〃is the despair and almost always the
ruin of those obliged to perform it； all families in easy
circumstances in a village are thus successively reduced to want。〃 In
short； there is no collector who is not forced to act and who has not
each year 〃eight or ten writs〃 served on him＇21＇。 Sometimes he is
imprisoned at the expense of the parish。 Sometimes proceedings are
instituted against him and the tax…contributors by the installation of
〃 'blue men' and seizures； seizures under arrest； seizures in
execution and sales of furniture。〃 〃In the single district of
Villefranche；〃 says the provincial Assembly of Haute…Guyenne； 〃a
hundred and six warrant officers and other agents of the bailiff are
counted always on the road。〃
The thing becomes customary and the parish suffers in vain； for it
would suffer yet more were it to do otherwise。 〃 Near Aurillac；〃 says
the Marquis de Mirabeau；＇22＇ 〃there is industry； application and
economy without which there would be only misery and want。 This
produces a people equally divided into being ； on the one hand；
insolvent and poor and on the other hand shameful and rich； the latter
who； for fear of being fined； create the impoverished。 The taille once
assessed； everybody groans and complains and nobody pays it。 The term
having expired； at the hour and minute； constraint begins； the
collectors； although able； taking no trouble to arrest this by making
a settlement； notwithstanding the installation of the bailiff's men is
costly。 But this kind of expense is habitual and people expect it
instead of fearing it； for； if it were less rigorous； they would be
sure to be additionally burdened the following year。〃 The receiver；
indeed； who pays the bailiff's officers a franc a day； makes them pay
two francs and appropriates the difference。 Hence 〃if certain parishes
venture to pay promptly； without awaiting constraint； the receiver；
who sees himself deprived of the best portion of his gains； becomes
ill…humored； and； at the next department （meeting）； an arrangement is
made between himself； messieurs the elected； the sub…delegate and
other shavers of this species； for the parish to bear a double load；
to teach it how to behave itself。〃
A population of administrative blood…suckers thus lives on the
peasant。 〃Lately；〃 says an intendant； 〃in the district of
Romorantin；＇23＇ the collectors received nothing from a sale of
furniture amounting to six hundred livres； because the proceeds were
absorbed by the expenses。 In the district of Chateaudun the same thing
occurred at a sale amounting to nine hundred livres and there are
other transactions of the same kind of which we have no information；
however flagrant。〃 Besides this； the fisc itself is pitiless。 The same
intendant writes； in 1784； a year of famine：＇24＇ 〃People have seen；
with horror； the collector； in the country； disputing with heads of
families over the costs of a sale of furniture which had been
appropriated to stopping their children's cry of want。〃 Were the
collectors not to make seizures they would themselves be seized。 Urged
on by the receiver we see them； in the documents； soliciting；
prosecuting and persecuting the tax…payers。 Every Sunday and every
fête…day they are posted at the church door to warn delinquents； and
then； during the week they go from door to door to obtain their dues。
〃Commonly they cannot write； and take a scribe with them。〃 Out of six
hundred and six traversing the district of Saint…Flour not ten of them
are able to read the official summons and sign a receipt； hence
innumerable mistakes and frauds。 Besides a scribe they take along the
bailiff's subordinates； persons of the lowest class； laborers without
work； conscious of being hated and who act accordingly。 〃Whatever
orders may be given them not to take anything； not to make the
inhabitants feed them； or to enter taverns with collectors；〃 habit is
too strong 〃and the abuse continues。〃＇25＇ But； burdensome as the
bailiff's men may be； care is taken not to evade them。 In this
respect； writes an intendant； 〃 their obduracy is strange。〃 〃 No
person；〃 a receiver reports；＇26＇ 〃pays the collector until he sees the
bailiff's man in his house。〃 The peasant resembles his ass； refusing
to go without being beaten； and； although in this he may appear
stupid； he is clever。 For the collector； being responsible； 〃naturally
inclines to an increase of the assessment on prompt payers to the
advantage of the negligent。 Hence the prompt payer becomes； in his
turn； negligent and； although with money in his chest； he allows the
process to go on。〃＇27＇ Summing all up； he calculates that the process；
even if expensive； costs less than extra taxation； and of the two
evils he chooses the least。 He has but one resource against the
collector and receiver； his simulated or actual poverty； voluntary or
involuntary。 〃Every one subject to the taille；〃 says； again； the
provincial assembly of Berry； 〃dreads to expose his resources； he
avoids any display of these in his furniture； in his dress； in his
food； and in everything open to another's observation。〃 … 〃M。 de
Choiseul…Gouffier；＇28＇ willing to roof his peasants' houses； liable to
take fire； with tiles； they thanked him for his kindness but begged
him to leave them as they were； telling him that if these were covered
with tiles； instead of with thatch； the subdelegates would increase
their taxation。〃 … 〃People work； but merely to satisfy their prime
necessities。 。 。 。 The fear of paying an extra crown makes an average
man neglect a profit of four times the amount。〃＇29＇ … 〃。 。 。
Accordingly； lean cattle； poor implements； and bad manure…heaps even
among those who might have been better off。〃＇30＇ … 〃 If I earned any
more；〃 says a peasant； 〃it would be for the collector。〃 Annual and
illimitable spoliation 〃takes away even the desire for comforts。〃 The
majority； pusillanimous； distrustful； stupefied； 〃debased；〃 〃differing
little from the old serfs；＇31＇〃 resemble Egyptian fellahs and Hindoo
pariahs。 The fisc； indeed； through the absolutism and enormity of its
claims； renders property of all kinds precarious； every acquisition
vain； every accumulation delusive； in fact； proprietors are owners
only of that which they can hide。
V。 INDIRECT TAXES。
The salt…tax and the excise。
The tax…man； in every country； has two hands； one which visibly and
directly searches the coffers of tax…payers； and the other which
covertly employs the hand of an intermediary so as not to incur the
odium of fresh extortions。 Here； no precaution of this kind is taken；
the claws of the latter being as visible as those of the former；
according to its structure and the complaints made of it； I am tempted
to believe it more offensive than the other。 … In the first place；