whomsoever he pleases, who assigns to each his portion, who regulates meals as he thinks best for his own and the common interest, and who introduces into the entire service order, watchfulness and economy. Instead of a prodigal and negligent grand-seignior, here at last is a modern administrator who orders supplies, distributes portions and limits consumption, a contractor who feels his responsibility, a man of business able to calculate. Henceforth, each is to pay for his portion, estimated according to his ration, and each is to enjoy his ration according to his quota.--Judge of this by one example: In his own house, customarily a center of abuses and sinecures, there must be no more parasites. From the grooms and scullions of his palace up to its grand officials, even to the chamberlains and ladies of honor, all his domestics, with or without titles, work and perform their daily tasks in person, administrative or decorative, day or night, at the appointed time, for exact compensation, without pickings or stealing and without waste. His train and his parades, as pompous as under the old monarchy, admit of the same ordinary and extraordinary expenses--stables, chapel, food, hunts, journeys, private theatricals, renewals of plate and furniture, and the maintenance of twelve palaces or châteaux. While, under Louis XV., it was estimated that "coffee with one roll for each lady of honor cost the King 2,000 livres a year," and under Louis XVI.," the grand broth night and day" which Madame Royale, aged two years, sometimes drank and which figured in the annual accounts at 5201 livres,[3212] under Napoleon "in the pantries, in the kitchens, the smallest dish, a mere plate of soup, a glass of sugared water, would not have been served without the authorization or check of grand-marshal Duroc. Every abuse is watched; the gains of each are calculated and regulated beforehand."[3213] Consequently, this or that journey to Fontainebleau which had cost Louis XVI. nearly 2 million livres, cost Napoleon, with the same series of fêtes, only 150,000 francs, while the total expense of his civil household, instead of amounting to 25 million livres, remains under 3 million francs.[3214] The pomp is thus equal, but the expense is ten times less; the new master is able to derive a tenfold return from persons and money, because he squeezes the full value out of every man he employs and every crown he spends. Nobody has surpassed him in the art of turning money and men to account, and he is as shrewd, as careful, as sharp in procuring them as he is in profiting by them. II. Equitable Taxation. The apportionment of charges.--New fiscal principle and new fiscal machinery.