It is with the tax as with periodical publications, which really cost more the less frequently they appear. A daily journal costs forty francs, a weekly ten francs, a monthly four. Supposing other things to be equal, the subscription prices of these journals are to each other as the numbers forty, seventy, and one hundred and twenty, the price rising with the infrequency of publication. Now, this exactly represents the increase of the tax: it is a subscription paid by each citizen in exchange for the right to labor and to live. He who uses this right in the smallest proportion pays much; he who uses it a little more pays less; he who uses it a great deal pays little. The economists are generally in agreement about all this. They have attacked the proportional tax, not only in its principle, but in its application; they have pointed out its anomalies, almost all of which arise from the fact that the relation of capital to income, or of cultivated surface to rent, is never fixed. Given a levy of one-tenth on the income from lands, and lands of different qualities producing, the first eight francs' worth of grain, the second six francs' worth, the third five francs' worth, the tax will call for one-eighth of the income from the most fertile land, one-sixth from that a little less fertile, and, finally, one-fifth from that less fertile still.[24] Will not the tax thus established be just the reverse of what it should be? Instead of land, we may suppose other instruments of production, and compare capitals of the same value, or amounts of labor of the same order, applied to branches of industry differing in productivity: the conclusion will be the same. There is injustice in requiring the same poll-tax of ten francs from the laborer who earns one thousand francs and from the artist or physician who has an income of sixty thousand.--J. Garnier: Principles of Political Economy. [24] This sentence, as it stands, is unintelligible, and probably is not correctly quoted by Proudhon. At any rate, one of Garnier's works contains a similar passage, which begins thus: "Given a levy of one on the area of the land, and lands of different qualities producing, the first eight, the second six, the third five, the tax will call for one- eighth," etc. This is perfectly clear, and the circumstances supposed are aptly illustrative of Proudhon's point. I should unhesitatingly pronounce it the correct version, except for the fact that Proudhon, in the succeeding paragraph, interprets Garnier as supposing income to be assessed instead of capital.--Translator. These reflections are very sound, although they apply only to collection or assessment, and do not touch the principle of the tax itself. For, in supposing the assessment to be made upon income instead of upon capital, the fact always remains that the tax, which should be proportional to fortunes, is borne by the consumer.