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[3237] 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.[3238] 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,[3239] where popular favor protects the most notorious bandits and the worst vagabonds