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gained and with the patriotism they ought to possess； they can and
should discharge their dues。 The people are able to do it because；
having got rid of tithes； feudal dues； the salt…tax； octrois and
excise duties； they are in a comfortable position。 They should do
so； because the taxation adopted is indispensable to the State；
equitable； assessed on all in proportion to their fortune； collected
and expended under rigid scrutiny； without perversion or waste；
according to precise； clear； periodical and audited accounts。 No
doubt exists that； after the 1st of January； 1791； the date when the
new financial scheme comes into operation； each tax…payer will
gladly pay as a good citizen； and the two hundred and forty millions
of the new tax on real property； and the sixty millions of that on
personal property； leaving out the rest … registries； license； and
customs duties … will flow in regularly and easily of their own
accord。
Unfortunately； before the tax…gatherer can collect the first two
levies these have to be assessed； and as there are complicated
writings and formalities； claims to settle amidst great resistance
and local ignorance； the operation is indefinitely prolonged。 The
personal and land…tax schedule of 1791 is not transmitted to the
departments by the Assembly until June； 1791。 The departments do
not distribute it among the districts until the months of July；
August； and September； 1791。 It is not distributed by the districts
among the communes before October； November； and December； 1791。
Thus in the last month of 1791 it is not yet distributed to the tax…
payers by the communes； from which it follows that on the budget of
1791 and throughout that year； the tax…payer has paid nothing。 … At
last； in 1792； everybody begins to receive this assessment。 It
would require a volume to set forth the partiality and dissimulation
of these assessments。 In the first place the office of assessor is
one of danger； the municipal authorities； whose duty it is to assign
the quotas； are not comfortable in their town quarters。 Already； in
1790；＇51＇ the municipal officers of Monbazon have been threatened
with death if they dared to tax industrial pursuits on the tax…roll；
and they escaped to Tours in the middle of the night。 Even at
Tours； three or four hundred insurgents of the vicinity； dragging
along with them the municipal officers of three market…towns； come
and declare to the town authorities 〃that for all taxes they will
not pay more than forty…five sous per household。〃 I have already
narrated how； in 1792； in the same department； 〃they kill； they
assassinate the municipal officers〃 who presume to publish the tax…
rolls of personal property。 In Creuse； at Clugnac； the moment the
clerk begins to read the document； the women spring upon him； seize
the tax…roll； and 〃tear it up with countless imprecations；〃 the
municipal council is assailed； and two hundred persons stone its
members； one of whom is thrown down； has his head shaved； and is
promenaded through the village in derision。 … When the small tax…
payer defends himself in this manner； it is a warning that he must
be humored。 The assessment； accordingly； in the village councils is
made amongst a knot of cronies。 Each relieves himself of the burden
by shoving it off on somebody else。 〃They tax the large
proprietors； whom they want to make pay the whole tax。〃 The noble；
the old seigneur； is the most taxed； and to such an extent that in
many places his income does not suffice to pay his quota。 … In the
next place they make themselves out poor； and falsify or elude the
prescriptions of the law。 〃In most of the municipalities； houses；
tenements； and factories＇52＇ are estimated according to the value of
the area they cover； and considered as land of the first class；
which reduces the quota to almost nothing。〃 And this fraud is not
practiced in the villages alone。 〃Communes of eight or ten thousand
souls might be cited which have arranged matters so well amongst
themselves in this respect that not a house is to be found worth
more than fifty sous。〃 … Last expedient of all； the commune defers
as long as it can the preparation of its tax…rolls。 On the 30th of
January； 1792； out of 40；211； there are only 2；560 which are
complete； on the 5th of October； 1792； the schedules are not made
out in 4；800 municipalities； and it must be noted that all this
relates to a term of administration which has been finished for more
than nine months。 At the same date； there are more than six
thousand communes which have not yet begun to collect the land…tax
of 1791； and more than fifteen thousand communes which have not yet
begun to collect the personal tax； the Treasury and the departments
have not yet received 152；000；000 francs； there being still
222；000；000 to collect。 On the 1st February； 1793； there still
remains due on the same period 161；000；000 francs； while of the
50；000；000 assessed in 1790； to replace the salt…tax and other
suppressed duties； only 2；000；000 have been collected。 Finally； at
the same date； out of the two direct taxes of 1792； which should
produce 300；000；000； less than 4；000；000 have been received。 … It
is a maxim of the debtor that he must put off payment as long as
possible。 Whoever the creditor may be； the State or a private
individual； a leg or a wing may be saved by dint of procrastination。
The maxim is true； and； on this occasion； success once more
demonstrates its soundness。 During the year 1792； the peasant
begins to discharge a portion of his arrears； but it is with
assignats。 In January； February； and March； 1792； the assignats
diminish thirty…four； forty…four； and forty…five per cent。 in
value； in January； February； and March； 1793； forty…seven and fifty
percent。； in May； June； and July； 1793； fifty…four； sixty； and
sixty…seven per cent。 Thus has the old credit of the State melted
away in its hands； those who have held on to their crowns gain fifty
per cent。 and more。 Again； the greater their delay the more their
debts diminish； and already； on the strength of this； the way to
release themselves at half…price is found。
Meanwhile； hands are laid on the badly defended landed property of
this feeble creditor。 … It is always difficult for rude brains to
form any conception of the vague； invisible； abstract entity called
the State； to regard it as a veritable personage and a legitimate
proprietor； especially when they are persistently told that the
State is everybody。 The property of all is the property of each；
and as the forests belong to the public； the first…comer has a right
to profit by them。 In the month of December； 1789；＇53＇ bands of
sixty men or more chop down the trees in the Bois de Boulogne and at
Vincennes。 In April； 1790； in the forest of Saint…Germain； 〃the
patrols arrest all kinds of delinquents day and night：〃 handed over
to the National Guards and municipalities in the vicinity； these are
〃almost imme