the origins of contemporary france-2- 第73部分

allowed　to　pay　the　dues；　this　seems　a　defection　and　almost

treachery。　　An　entry　of　three　puncheons　of　wine　having　been　made；

they　are　stove　in　with　stones；　a　portion　is　drunk；　and　the　rest

taken　to　the　barracks　to　debauch　the　soldiers；　M。　de　Sauzay；

commandant　of　the　〃Royal　Roussillon；〃　who　was　bold　enough　to　save

the　clerks；　is　menaced；　and　for　this　misdeed　he　barely　escapes　being

hung　himself。　　When　the　municipal　body　is　called　upon　to　interpose

and　employ　force；　it　replies　that　〃for　so　small　a　matter；　it　is　not

worth　while　to　compromise　the　lives　of　the　citizens；〃　and　the

regular　troops　sent　to　the　H？tel…de…Ville　are　ordered　by　the　people

not　to　go　except　with　the　but…ends　of　their　muskets　in　the　air。

Five　days　after　this　the　windows　of　the　excise　office　are　smashed；

and　the　public　notices　are　torn　down；　the　fermentation　does　not

subside；　and　M。　de　Sauzay　writes　that　a　regiment　would　be　necessary

to　restrain　the　town。　　At　Saint…Amand　the　insurrection　breaks　out

violently；　and　is　only　put　down　by　violence。　　At　Saint…étienne…en…

Forez；　Bertheas；　a　clerk　in　the　excise　office；　falsely　accused　of

monopolizing　grain；＇36＇　is　fruitlessly　defended　by　the　National

Guard；　he　is　put　in　prison；　according　to　the　usual　custom；　to　save

his　life；　and；　for　greater　security；　the　crowd　insist　on　his　being

fastened　by　an　iron　collar。　　But；　suddenly　changing　its　mind；　it

breaks　upon　the　door　and　drags　him　outside；　beating　him　till　he　is

unconscious。　　Stretched　on　the　ground；　his　head　still　moves　and　he

raises　his　hand　to　it；　when　a　woman；　picking　up　a　large　stone；

smashes　his　skull。　　…　　These　are　not　isolated　occurrences。　　During

the　months　of　July　and　August；　1789；　the　tax　offices　are　burnt　in

almost　every　town　in　the　kingdom。　　In　vain　does　the　National

Assembly　order　their　reconstruction；　insist　on　the　maintenance　of

duties　and　octrois；　and　explain　to　the　people　the　public　needs；

pathetically　reminding　them；　moreover；　that　the　Assembly　has　already

given　them　relief；　　…　　the　people　prefer　to　relieve　themselves

instantly　and　entirely。　　Whatever　is　consumed　must　no　longer　be

taxed；　either　for　the　benefit　of　the　State　or　for　that　of　the　towns。

〃Entrance　dues　on　wine　and　cattle；〃　writes　the　municipality　of

Saint…Etienne；　〃scarcely　amount　to　anything；　and　our　powers　are

inadequate　for　their　enforcement。〃　At　Cambrai；　two　successive

outbreaks　compel　the　excise　office　and　the　magistracy　of　the

town＇37＇　to　reduce　the　duties　on　beer　one…half。　　But　〃the　evil；　at

first　confined　to　one　corner　of　the　province；　soon　spreads　；〃　the

grands　baillis　of　Lille；　Douai；　and　Orchies　write　that　〃we　have

hardly　a　bureau　which　has　not　been　molested；　and　in　which　the　taxes

are　not　wholly　subject　to　popular　discretion。〃　Those　only　pay　who

are　disposed　to　do　so；　and；　consequently；　〃greater　fraud　could　not

exist。〃　The　taxpayers；　indeed；　cunningly　defend　themselves；　and　find

plenty　of　arguments　or　quibbles　to　avoid　paying　their　dues。　　At

Cambrai　they　allege　that；　as　the　privileged　now　pay　as　well　as　the

rest；　the　Treasury　must　be　rich　enough。＇38＇　At　Noyon；　Ham；　and

Chauny；　and　in　the　surrounding　parishes；　the　butchers；　innkeepers；

and　publicans　combined；　who　have　refused　to　pay　excise　duties；　pick

flaws　in　the　special　decree　by　which　the　Assembly　subjects　them　to

the　law；　and　a　second　special　decree　is　necessary　to　circumvent

these　new　legal　experts。　　The　process　at　Lyons　is　simpler。　　Here　the

thirty…two　sections　appoint　commissioners；　these　decide　against　the

octroi；　and　request　the　municipal　authorities　to　abolish　it。　　They

must　necessarily　comply；　for　the　people　are　at　hand　and　are　furious。

Without　waiting；　however；　for　any　legal　measures；　they　take　the

authority　on　themselves；　rush　to　the　toll…houses　and　drive　out　the

clerks；　while　large　quantities　of　provisions；　which　〃through　a

singular　predestination〃　were　waiting　at　the　gates；　come　in　free　of

duty。　　…　　The　Treasury　defends　itself　as　it　best　can　against　this

universally　bad　disposition　of　the　tax…payer；　against　these

irruptions　and　infiltrations　of　fraud；　it　repairs　the　dike　where　it

has　been　carried　away；　stops　up　the　fissures　and　again　resumes

collections。　　But　how　can　these　be　regular　and　complete　in　a　State

where　the　courts　dare　not　condemn　delinquents；　where　public　force

dares　not　support　the　courts；＇39＇　where　popular　favor　protects　the

most　notorious　bandits　and　the　worst　vagabonds　against　the　tribunals

and　against　the　public　powers？　At　Paris；　where；　After　eight　months

of　impunity；　proceedings　are　begun　against　the　pillagers　who；　on　the

13th　of　August；　1789；　set　fire　to　the　tax　offices；　the　officers　of

the　election；　〃considering　that　their　audiences　have　become　too

tumultuous；　that　the　thronging　of　the　people　excites　uneasiness；

that　threats　have　been　uttered　of　a　kind　calculated　to　create

reasonable　alarm；〃　are　constrained　to　suspend　their　sittings　and

refer　matters　to　the　National　Assembly；　while　the　latter；

considering　that　〃if　prosecutions　are　authorized　in　Paris　it　will　be

necessary　to　authorize　them　throughout　the　kingdom；〃　decides　that　it

is　best　〃to　veil　the　statue　of　the　Law。〃＇40＇



Not　only　does　the　Assembly　veil　the　statue　of　the　Law；　but　it　takes

to　pieces；　remakes；　and　mutilates　it；　according　to　the　requirements

of　the　popular　will；　and；　in　the　matter　of　indirect　imposts　all　its

decrees　are　forced　upon　it。　　The　outbreak　against　the　salt　impost

was　terrible　from　the　beginning；　sixty　thousand　men　in　Anjou　alone

combined　to　destroy　it；　and　the　price　of　salt　had　to　be　reduced　from

sixteen　to　six　sous。＇41＇　　The　people；　however；　are　not　satisfied

with　this。　　This　monopoly　has　been　the　cause　of　so　much　suffering

that　they　are　not　disposed　to　put　up　with　any　remains　of　it；　and　are

always　on　the　side　of　the　smugglers　against　the　excise　officers。　　In

the　month　of　January；　1790；　at　Béziers；　thirty…two　employees；　who

had　seized　a　quantity　of　contraband　salt　on　the　persons　of　armed

smugglers；＇42＇　are　pursued　by　the　crowd　to　the　H？tel…de…Ville；　the

consuls　decline　to　defend　them　and　run　away；　the　troops　defend　them；

but　in　vain。　　Five　are　tortured；　horribly　mutilated；　and　then　hung。

In　the　month　of　March；　1790；　Necker　states　that；　according　to　the

returns　of　the　past　three　months；　the　deficit　in　the　salt…tax

amounts　to　more　than　four　millions　a　month；　which　is　four…fifths　of

the　ordinary　revenue；　while　the　tobacco　monopoly　is　no　more

respected　than　that　of　salt。　　At　Tours；＇43＇　the　bourgeois　militia

refuse　to　give　assistance　to　the　employees；　and　〃openly　protect

smuggling；〃　〃and　contraband　tobacco　is　publicly　sold　at　the　fair；

under　the　eyes　of　the　municipal　authorities；　who　dare　make　no

Opposition　to　it。〃　All　receipts；　consequently；　diminish　at　the　same

time。＇44＇　From　the　1st　of　May；　1789；　to　the　1st　of　May；　1790；　the

general　collections　amount　to　127　millions　instead　of　150　millions；

the　dues　and　excise　combined　return　only　31；　instead　of　50　millions。

The　streams　which　filled　the　public　exchequer　are　more　and　more

obstructed　by　popular　resistance；　and　under　the　popular　pressure；

the　Assembly　ends　by　closing　them　entirely。　　In　the　month　of　March；

1790；＇45＇　it　abolishes　salt　duties；　internal　customs…duties；　taxes

on　leather；　on　oil；　on　starch；　and　the　stamp　of　iron。　　In　February

and　March；　1791；　it　abolishes　octrois　and　entrance…dues　in　all　the

cities　and　boroughs　of　the　kingdom；　all　the　excise　duties　and　those

connected　with　the　excise；　especially　all　taxes　which　affect　the

manufacture；　sale；　or　circulation　of　beverages。　　The　people　have　in

the　end　prevailed；　and　on　the　1st　of　May；　1791；　the　day　of　the

application　of　the　decree；　the　National　Guard　of　Paris　parades

around　the　walls　playing　patriotic　airs。　　The　cannon　of　the

Invalides　and　those　on　the　Pont…Neuf　thunder　out　as　if　for　an

important　victory。　　There　is　an　illumination　in　the　evening；　there

is　drinking　all　night；　a　universal　revel。　　Beer；　indeed；　is　to　be

had　at　three　sous　the　pot；　and　wine　at　six　sous　a　pint；　which　is　a

reduction　of　one…half；　no　conquest　could　be　more　popular；　since　it

brings　intoxication　within　easy　reach　of　the　thirsty。＇46＇



The　object；　now；　is　to　provide　for　the　expenses　which　have　been

defrayed　by　the　suppressed　octrois。　　In　1790；　the　octroi　of　Paris

had　produced　35；910；859　francs；　of　which　25；059；446　went　to　the

State；　and　10；851；413　went　to　the　city。　　How　is　the　city　going　to

pay　for　its　watch；　the　lighting　and　cleaning　of　its　streets；　and　the

support　of　its　hospitals？　What　are　the　twelve　hundred　other　cities

and　boroughs　going　to　do　which　are　brought　by　the　same　stroke　to　the

same　situation？　What　will　the　State　do；　which；　in　abolishing　the

general　revenue　from　all　entrance…dues　and　excise；　is　suddenly

deprived　of　two…fifths　of　its　revenue？　　…　　In　the　month　of　March；

1790；　when　the　Assembly　suppressed　the　salt　and　other　duties；　it

established　in　the　place　of　these　a　tax　of　fifty　millions；　to　be

divided　between　the　direct　imposts　and　dues　on　entrance　to　the

towns。　　Now；　consequently；　that　the　entrance…dues　are　abolished；　the

new　charge　falls　entirely　upon　the　direct　imposts。　　Do　returns　come

in；　and　will　they　come　in？　　…　　In　the　face　of　so　many　outbreaks；　any

indirect　taxation　（VAT）　is；　certainly；　difficult　to　collect。

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