Such， in the matter of taxation， is the work of the Revolution. Of the two sources which， through their regular afflux， fill the public Treasury， and of which the ancient Régime took possession and managed badly， violently， through loose and bungling measures， it has nearly dried up the first one， direct taxation， and completely exhausted the second one， indirect taxation. At present， as the empty Treasury must be filled， the latter must be taken in hand the same as the former， its waters newly gathered in and gently conducted without loss. The new government sets about this， not like the old one， in a rude， conventional manner， but as an engineer and calculator who knows the ground， its inclination and other obstacles， in short， who comprehends human sensibility and the popular imagination.[40] - And， first of all， there is to be no more farming-out (of the collection of the revenues)： the State no longer sells its duties on salt or on beverages to a company of speculators， mere contractors， who care for nothing but their temporary lease and annual incomes， solely concerned with coming dividends， bleeding the tax-payer like so many leeches and invited to suck him freely， interested in multiplying affidavits by the fines they get， and creating infractions， authorized by a needy government which， supporting itself on their advances， places the public force at their disposal and surrenders the people to their exactions. Henceforth， the exchequer collects for itself and for its own account. It is the same as a proprietor who， instead of leasing or renting out， improves his property and becomes his own farmer. The State， therefore， considers the future in its own interest； it limits the receipts of the current year so as not to compromise the receipts of coming years； it avoids ruining the present tax-payer who is also the future taxpayer； it does not indulge in gratuitous chicanery， in expensive lawsuits， in warrants of execution and imprisonment； it is averse to converting a profitable laborer into a beggar who brings in nothing， or into a prisoner for debt who costs it something. Through this course， the relief is immense； ten years previous to the Revolution，[41] it was estimated that， in principal and in accessories， especially in costs of collection and in fines， indirect taxation cost the nation twice as much the king derived from it， that it paid 371 millions to enable him to receive 184 millions， that the salt-tax alone took out of the pockets of the taxpayer 100 millions for 45 millions deposited in his coffers. Under the new government， fines became rarer； seizures， executions and sales of personal property still rarer， while the costs of collection， reduced by increasing consumption， are not to exceed one-twentieth in-stead of one-fifth of the receipts.[42] - In the second place， the consumer becomes free again， in law as in fact， not to purchase taxed goods. He is no longer constrained， as formerly， in the provinces subject to high salt-tax， to accept， consume， and pay for duty-salt， 7 pounds per head at 13 sous the pound. Provincial， town or seignorial taxes on Bread， a commodity which he cannot do without， no longer exist； there is no piquet， or duty on flour， as in Provence，[43] no duties on the sale or of grinding wheat， no impediments to the circulation or commerce of grain. And， on the other hand， through the lowering of fiscal charges， in the suppression of internal duties， and the abolition of multitudinous tolls， other commodities， apart from bread reached by a different tax， now becomes affordable for those of small means. Salt， instead of costing thirteen sous and over， no longer costs more than two sous the pound. A cask of Bordeaux wine no longer pays two hundred livres before it is retailed by the tavern-keeper at Rennes.[44] Except in Paris， and even at Paris， so long as the extravagance of municipal expenditure does not increase the octroi the total tax on wine， cider and beer does not add， even at retail， more than 18 % to their selling price，[45] while， throughout France， the vine-grower， or the wine-maker， who gathers in and manufactures his own wine， drinks this and even his brandy， without paying one cent of tax under this heading.[46] - Consequently， consumption increases， and， as there are no longer any exempt or half-exempt provinces， no more free salt (franc salé)，[47] no more privileges arising from birth， condition， profession or residence， the Treasury， with fewer duties， collected or gained as much as before the Revolution： In 1809and 1810， 20 millions on tobacco， 54 millions on salt， 100 millions on liquors， and then， as the taxpayer became richer and spent more， still larger and larger sums： in 1884， 305 millions on tobacco： in 1885， 429millions on liquors，[48] without counting another 100 millions again raised on liquors through town octrois. - And lastly， the exchequer， with extreme prudence， keeps out of sight and succeeds in almost saving the taxpayer from contact with， or the presence of， its agents.
