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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；
the salt…tax； the excises and the customs are annually estimated and
sold to adjudicators who； purely as a business matter； make as much
profit as they can by their bargain。 In relation to the tax…payer they
are not administrators but speculators； they have bought him up。 He
belongs to them by the terms of their contract； they will squeeze out
of him； not merely their advances and the interest on their advances；
but； again； every possible benefit。 This suffices to indicate the mode
of levying indirect taxes。 … In the second place； by means of the
salt…tax and the excises； the inquisition enters each household。 In
the provinces where these are levied； in Ile…de…France； Maine； Anjou；
Touraine； Orleanais； Berry； Bourbonnais； Bourgogne； Champagne； Perche；
Normandy and Picardy； salt costs thirteen sous a pound； four times as
much as at the present day； and； considering the standard of money；
eight times as much＇32＇。 And； furthermore； by virtue of the ordinance
of 1680； each person over seven years of age is expected to purchase
seven pounds per annum； which； with four persons to a family； makes
eighteen francs a year； and equal to nineteen days' work： a new direct
tax； which； like the taille； is a fiscal hand in the pockets of the
tax…payers； and compelling them； like the taille； to torment each
other。 Many of them； in fact； are officially appointed to assess this
obligatory use of salt and； like the collectors of the taille； these
are 〃jointly responsible for the price of the salt。〃 Others below
them； ever following the same course as in collecting the taille； are
likewise responsible。 〃After the former have been seized in their
persons and property； the speculator fermier is authorized to commence
action； under the principle of mutual responsibility； against the
principal inhabitants of the parish。〃 The effects of this system have
just been described。 Accordingly； 〃in Normandy；〃 says the Rouen
parliament；＇33＇ 〃unfortunates without bread are daily objects of
seizure； sale and execution。〃
But if the rigor is as great as in the matter of the taille； the
vexations are ten times greater； for these are domestic； minute and of
daily occurrence。 … It is forbidden to divert an ounce of the seven
obligatory pounds to any use but that of the 〃pot and the salt…
cellar。〃 If a villager should economize the salt of his soup to make
brine for a piece of pork； with a view to winter consumption； let him
look out for the collecting…clerks！ His pork is confiscated and the
fine is three hundred livres。 The man must come to the warehouse and
purchase other salt； make a declaration； carry off a certificate and
show this at every visit of inspection。 So much the worse for him if
he has not the wherewithal to pay for this supplementary salt； he has
only to sell his pig and abstain from meat at Christmas。 This is the
more frequent case； and I dare say that； for the métayers who pay
twenty…five francs per annum； it is the usual case。 … It is
forbidden to make use of any other salt for the pot and salt…cellar
than that of the seven pounds。 〃I am able to cite；〃 says Letrosne；
〃two sisters residing one league from a town in which the warehouse is
open only on Saturday。 Their supply was exhausted。 To pass three or
four days until Saturday comes they boil a remnant of brine from which
they extract a few ounces of salt。 A visit from the clerk ensues and a
procès…verbal。 Having friends and protectors this costs them only
forty…eight livres。〃 … It is forbidden to take water from the ocean
and from other saline sources； under a penalty of from twenty to forty
livres fine。 It is forbidden to water cattle in marshes and other
places containing salt； under penalty of confiscation and a fine of
three hundred livres。 It is forbidden to put salt into the bellies of
mackerel on returning from fishing； or between their superposed
layers。 An order prescribes one pound and a half to a barrel。 Another
order prescribes the destruction annually of the natural salt formed
in certain cantons in Provence。 Judges are prohibited from moderating
or reducing the penalties imposed in salt cases； under penalty of
accountability and of deposition。 … I pass over quantities of
orders and prohibitions； existing by hundreds。 This legislation
encompasses tax…payers like a net with a thousand meshes； while the
official who casts it is interested in finding them at fault。 We see
the fisherman； accordingly； unpacking his barrel； the housewife
seeking a certificate for her hams； the exciseman inspecting the
buffet； testing the brine； peering into the salt…box and； if it is of
good quality； declaring it contraband because that of the ferme； the
only legitimate salt； is usually adulterated and mixed with plaster。
Meanwhile； other officials； those of the excise； descend into the
cellar。 None are more formidable； nor who more eagerly seize on
pretexts for delinquency＇34＇。 〃Let a citizen charitably bestow a
bottle of wine on a poor feeble creature and he is liable to
prosecution and to excessive penalties。 。 。 。 The poor invalid that
may interest his curate in the begging of a bottle of wine for him
will undergo a trial； ruining not alone the unfortunate man that
obtains it； but again the benefactor who gave it to him。 This is not a
fancied story。〃 By virtue of the right of deficient revenue the clerks
may； at any hour； take an inventory of wine on hand； even the stores
of a vineyard proprietor； indicate what he may consume； tax him for
the rest and for the surplus quantity already drunk； the ferme thus
associating itself with the wine…producer and claiming its portion of
his production。 … In a vine…yard at Epernay＇35＇ on four casks of
wine； the average product of one arpent； and worth six hundred francs；
it levies； at first； thirty francs； and then； after the sale of the
four casks； seventy five francs additionally。 Naturally； 〃the
inhabitants resort to the shrewdest and best planned artifices to
escape〃 such potent rights。 But the clerks are alert； watchful； and
well…informed； and they pounce down unexpectedly on every suspected
domicile； their instructions prescribe frequent inspections and exact
registries 〃enabling them to see at a glance the condition of the
cellar of each inhabitant。〃＇36＇ … The manufacturer having paid up；
the merchant now has his turn。 The latter； on sending the four casks
to the consumer … again pays seventy…five francs to the ferme。 The
wine is dispatched and the ferme prescribes the roads by which it must
go； should others be taken it is confiscated； and at every step on the
way some payment must be made。 〃A boat laden with wine from
Languedoc；＇37＇ Dauphiny or Roussillon； ascending the Rhone and
descending the Loire to reach Paris； through the Briare canal； pays on
the way；