Nevertheless it is not so repulsive as the other because the levies of the State disappear in the price of the article, the hand of the Exchequer being hidden by the hand of the dealer. The Government clerk formerly presented himself with his stamped paper and the seller handed him the money without much grumbling, knowing that he would soon be more than reimbursed by his customer: the indirect tax is thus collected. Should any difficulty arise, it is between the dealer and the taxpayer who comes to his shop to lay in his little store; the latter grumbles, but it is at the high price which he feels, and possibly at the seller who pockets his silver; he does not find fault with the clerk of the Exchequer, whom he does not see and who is not then present In the collection of the direct tax, on the contrary, it is the clerk himself whom he sees before him, who abstracts the precious piece of silver. This authorized robber, moreover, gives him nothing in exchange; it is an entire loss. On leaving the dealer's shop he goes away with a jug of wine, a pot of salt, or similar commodities; on leaving the tax office he has nothing in hand but an acquittance, a miserable bit of scribbled paper. - But now he is master in his own commune, an elector, a National Guard, mayor, the sole authority in the use of armed force, and charged with his own taxation. Come and ask him to unearth the buried mite on which he has set all his heart and all his soul, the earthen pot wherein he has deposited his cherished pieces of silver one by one, and which he has laid by for so many years at the cost of so much misery and fasting, in the very face of the bailiff in spite of the prosecutions of the sub-delegate, commissioner, collector, and clerk!
>From the 1st of May, 1789, to the 1st of May, 1790,[47] the general returns, the taille and its accessories, the poll-tax and "twentieths," instead of yielding 161.000,000 francs, yield but 28,000,000 francs in the provinces which impose their own taxes (pays d'Etats); instead of 28,000,000 francs, the Treasury obtains but 6,000,000. On the patriotic contribution which was to deduct one quarter of all incomes over four hundred livres, and to levy two and a half per cent. on plate, jewels, and whatever gold and silver each person has in reserve, the State received 9.700,000 francs. As to patriotic gifts, their total, comprising the silver buckles of the deputies, reaches only 361,587 francs; and the closer our examination into the particulars of these figures, the more do we see the contributions of the villager, artisan, and former subjects of the taille diminish. - Since the month of October, 1789, the privileged classes, in fact, appear in the tax-rolls, and they certainly form the class which is best off, the most alive to general ideas and the most truly patriotic. It is therefore probable that, of the forty-three millions of returns from the direct imposts and from the patriotic contribution, they have furnished the larger portion, perhaps two thirds of it, or even three-quarters. If this be the case, the peasant, the former tax-payer, gave nothing or almost nothing from his pocket during the first year of the Revolution. For instance, in regard to the patriotic contribution, the Assembly left it to the conscience of each person to fix his own quota; at the end of six months, consciences are found too elastic, and the Assembly is obliged to confer this right on the municipalities. The result is[48] that this or that individual who taxed himself at forty-eight livres, is taxed at a hundred and fifty; another, a cultivator, who had offered six livres, is judged to be able to pay over one hundred. Every regiment contains a small number of select brave men, and it is always these who are ready to advance under fire. Every State contains a select few of honest men who advance to meet the tax-collector. Some effective constraint is essential in the regiment to supply those with courage who have but little, and in the State to supply those with probity who do not possess it. Hence, during the eight months which follow, from May 1st, 1790, to January 1st, 1791, the patriotic contribution furnishes but 11,000,000 livres.
Two years later, on the 1st of February, 1793, out of the forty thousand communal tax-rolls which should provide for it, there are seven thousand which are not yet drawn up; out of 180,000,000 livres which it ought to produce, there are 70,000,000 livres which are still due. - The resistance of the tax-payer produces a similar deficit, and similar delays in all branches of the national income.[49] In the month of June, 1790, a deputy declares in the tribune that "out of thirty-six millions of imposts which ought to be returned each month only nine have been received."[50] In the month of November, 1791, a reporter on the budget states that the receipts, which should amount to forty or forty-eight millions a month, do not reach eleven millions and a half. On February 1, 1793, there remains still due on the direct taxes of 1789 and 1790one hundred and seventy-six millions. It is evident that the people struggle with all their might against the old taxes, even authorized and prolonged by the Constituent Assembly, and all that is obtained from them is wrested from them.