--After all, as far as clothes go, the main thing is to be clothed. Your limbs are your own, and not the manufacturer's. To shield them from cold is your business and not his. If the law takes sides for him against you, the law is unjust, and you allowed me to reason on the hypothesis that what is unjust is hurtful. --Perhaps I admitted too much; but go on and explain your financial plan. --Then I will make a tariff. --In two folio volumes? --No, in two sections. --Then they will no longer say that this famous axiom "No one is supposed to be ignorant of the law" is a fiction. Let us see your tariff. --Here it is: Section First. All imports shall pay an _ad valorem_ tax of five per cent. --Even _raw materials_? --Unless they are _worthless_. --But they all have value, much or little. --Then they will pay much or little. --How can our manufactories compete with foreign ones which have these _raw materials_ free? --The expenses of the State being certain, if we close this source of revenue, we must open another; this will not diminish the relative inferiority of our manufactories, and there will be one bureau more to organize and pay. --That is true; I reasoned as if the tax was to be annulled, not changed. I will reflect on this. What is your second section? --Section Second. All exports shall pay an _ad valorem_ tax of five per cent. --Merciful Heavens, Mr. Utopist! You will certainly be stoned, and, if it comes to that, I will throw the first one. --We agreed that the majority were enlightened. --Enlightened! Can you claim that an export duty is not onerous? --All taxes are onerous, but this is less so than others. --The carnival justifies many eccentricities. Be so kind as to make this new paradox appear specious, if you can. --How much did you pay for this wine? --A franc per quart. --How much would you have paid outside the city gates? --Fifty centimes. --Why this difference? --Ask the _octroi_[14] which added ten sous to it. --Who established the _octroi_? --The municipality of Paris, in order to pave and light the streets. --This is, then, an import duty. But if the neighboring country districts had established this _octroi_ for their profit, what would happen? --I should none the less pay a franc for wine worth only fifty centimes, and the other fifty centimes would pave and light Montmartre and the Batignolles. --So that really it is the consumer who pays the tax? --There is no doubt of that. --Then by taxing exports you make foreigners help pay your expenses.[15] --I find you at fault, this is not _justice_. --Why not? In order to secure the production of any one thing, there must be instruction, security, roads, and other costly things in the country. Why shall not the foreigner who is to consume this product, bear the charges its production necessitates? --This is contrary to received ideas.