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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