It is impossible to uproot fortunes more thoroughly. As to those which
are not at once eradicated we get rid of them piecemeal, and against
these we employ two axes:
On the one hand, we decree the principle of progressive taxation, and
on this basis we establish the forced loan:[2152] in incomes, we
distinguish between the essential and the surplus; we fix according as
the excess is greater or less we take a quarter, a third or the half of
it, and, when above nine thousand francs, the whole; beyond its small
alimentary reserve, the most opulent family will keep only four thousand
five hundred francs income.
On the other hand, we cut deep into capital through revolutionary taxes;
our committees and provincial proconsuls levy arbitrarily what suits
them, three hundred, five hundred, up to one million two hundred
thousand francs,[2153] on this or that banker, trader, bourgeois or
widow, payable within a week; all the worse for the person taxed if he
or she has no money on hand and is unable to borrow it; we declare them
"suspects," we imprison them, we sequestrate their property and the
State enjoys it in their place.
In any event, even when the amount is paid, we force him or her
to deposit their silver and gold coin in our hands, sometimes with
assignats as security, and often nothing; henceforth, money must
circulate and the precious metals are in requisition;[2154] everybody
will deliver up what plate he possesses. And let nobody presume to
conceal his hoard; all treasure, whether silver-plate, diamonds,
ingots, gold or silver, coined or un-coined, "discovered, or that may
be discovered, buried in the ground or concealed in cellars, inside of
walls or in garrets, under floors, pavements, or hearthstones, or in
chimneys and other hiding places,"[2155] becomes the property of
the Republic, with a premium of twenty per cent. in assignats to the
informer.--As, furthermore, we make requisitions for bed-linen, beds,
clothes, provisions, wines and the rests, along with specie and precious
metals, the condition of the mansion may be imagined, especially after
we have lodged in it; it is the same as if the house had been on fire;
all movable property and all real estate have perished.--Now that both
are destroyed they must not be allowed to accumulate again. To ensure
this,
1. we abolish, according to rule, the freedom of bequest,[2156]
2. we prescribe equal and obligatory divisions of all
inheritances;[2157]
3. we include bastards in this under the same title as legitimate
children;
4. we admit representation à l'infini,[2158] "in order to multiply heirs
and parcel out inheritances;"[2159]
5. we reduce the disposable portion to one-tenth, in the direct line,
and one-sixth in a collateral line;
6. we forbid any gift to persons whose income exceeds one thousand
quintals of grain;
7. we inaugurate adoption, "an admirable institution," and essentially
republican, "since it brings about a division of large properties
without a crisis."
Public-domain text, read in full here on John Shaqi.
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