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， 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.