On the one hand， we decree the principle of progressive taxation， and on this basis we establish the forced loan：[52] in incomes， we distinguish between the essential and the surplus； we fix according as the excess is greater or less we take a quarter， a third or the half of it， and， when above nine thousand francs， the whole； beyond its small alimentary reserve， the most opulent family will keep only four thousand five hundred francs income.
On the other hand， we cut deep into capital through revolutionary taxes； our committees and provincial proconsuls levy arbitrarily what suits them， three hundred， five hundred， up to one million two hundred thousand francs，[53] on this or that banker， trader， bourgeois or widow， payable within a week； all the worse for the person taxed if he or she has no money on hand and is unable to borrow it； we declare them "suspects，" we imprison them， we sequestrate their property and the State enjoys it in their place.
In any event， even when the amount is paid， we force him or her to deposit their silver and gold coin in our hands， sometimes with assignats as security， and often nothing； henceforth， money must circulate and the precious metals are in requisition；[54] everybody will deliver up what plate he possesses. And let nobody presume to conceal his hoard； all treasure， whether silver-plate， diamonds， ingots， gold or silver， coined or un-coined， "discovered， or that may be discovered， buried in the ground or concealed in cellars， inside of walls or in garrets， under floors， pavements， or hearthstones， or in chimneys and other hiding places，"[55] becomes the property of the Republic， with a premium of twenty per cent. in assignats to the informer. -- As， furthermore， we make requisitions for bed-linen， beds， clothes， provisions， wines and the rests， along with specie and precious metals， the condition of the mansion may be imagined， especially after we have lodged in it； it is the same as if the house had been on fire； all movable property and all real estate have perished. - Now that both are destroyed they must not be allowed to accumulate again. To ensure this，1. we abolish， according to rule， the freedom of bequest，[56]
2. we prescribe equal and obligatory divisions of all inheritances；[57]
3. we include bastards in this under the same title as legitimate children；4. we admit representation à l'infini，[58] "in order to multiply heirs and parcel out inheritances；"[59]
5. we reduce the disposable portion to one-tenth， in the direct line， and one-sixth in a collateral line；6. we forbid any gift to persons whose income exceeds one thousand quintals of grain；7. we inaugurate adoption， "an admirable institution，" and essentially republican， "since it brings about a division of large properties without a crisis."Already， in the Legislative Assembly a deputy had stated that "equal rights could be maintained only by a persistent tendency to uniformity of fortunes."[60]
We have provided for this for the present day and we likewise provide for it in the future. - None of the vast tumors which have sucked the sap of the human plant are to remain； we have cut them away with a few telling blows， while the steady-moving machine， permanently erected by us， will shear off their last tendrils should they change to sprout again.
VI.
Conditions requisite for making a citizen. - Plans for suppressing poverty. Measures in favor of the poor.
In returning Man to his natural condition we have prepared for the advent of the Social Man. The object now is to form the citizen， and this is possible only through a leveling of conditions. In a well made society there shall be "neither rich nor poor"[61]： we have already destroyed the opulence which corrupts； it now remains for us to suppress the poverty which degrades. Under the tyranny of material things， which is as oppressive as the tyranny of men， Man falls below himself. Never will a citizen be made out of a poor fellow condemned to remain valet， hireling or beggar， reduced to thinking only of himself and his daily bread， asking in vain for work， or， plodding when he gets it， twelve hours a day at a monotonous pursuit， living like a beast of burden and dying in a alms-house.[62] He should have his own bread， his own roof， and all that is indispensable for life；he must not be overworked， nor suffer anxiety or constraint；"he must live independently， respect himself， have a tidy wife and healthy and robust children."[63]
The community should guarantee him comfort， security， the certainty of not going hungry if he becomes infirm， and， if he dies， of not leaving his family in want.
"It is not enough，" says Barère，[64] "to bleed the rich， to pull down colossal fortunes； the slavery of poverty must be banished from the soil of the Republic. No more beggars， no more almsgiving， no poor-houses".
"The poor and unfortunates，" says Saint Just， "are the powerful of the earth； they have a right to speak as masters to the governments which neglect them；[65] they have a right to national charity.... In a democracy under construction， every effort should be made to free people from having to battle for the bare minimum needed for survival；by labor if he is fit for work， by education if he is a child， or with public assistance if he is an invalid or in old age."[66]
And never had the moment been so favorable. "Rich in property， the Republic now expects to use the many millions the rich would have spent on a counter revolution for the improvement of the conditions of its less fortunate citizens. . . Those who would assassinate liberty have made it the richer. The possessions of conspirators exist for the benefit of the unfortunate."[67] -- Let the poor take with a clear conscience： it is not a charity but "an indemnity" which we provide for them； we save their pride by providing for their comfort， and we relieve them without humiliating them.