In the assignment of public burdens and of public offices Napoleon therefore applies the maxims of the new system of rights, and his practice is in conformity with the theory. For the social order, which, according to the philosophers, is the only just one in itself, is at the same time the most profitable for him: he adds equity because equity is profitable to him.--And first, in the matter of public burdens, there shall be no more exemptions. To relieve any category of taxpayers or of conscripts from taxation or from military service would annually impoverish the treasury by so many millions of crowns, and diminish the army by so many thousands of soldiers. Napoleon is not the man to deprive himself without reason of either a soldier or a franc; above all things, he wants his army complete and his treasury full; to supply their deficits he seizes whatever he can lay his hands on, both taxable material as well as recruitable material. But all material is limited; if he took too little on the one hand he would be obliged to take too much on the other; it is impossible to relieve these without oppressing those, and oppression, especially in the matter of taxation, is what, in 1789, excited the universal jacquerie, perverted the Revolution, and broke France to pieces.--At present, in the matter of taxation, distributive justice lays down a universal and fixed law; whatever the property may be, large or small, and of whatever kind or form, whether lands, buildings, indebtedness, ready money, profits, incomes or salaries, it is the State which, through its laws, tribunals, police, gendarmes and army, preserves it from ever ready aggression within and without; the State guarantees, procures and ensures the enjoyment of it. Consequently, property of every species owes the State its premium of assurance, so many centimes on the franc. The quality, the fortune, the age or the sex of the owner is of little importance; each franc assured, no matter in whose hands, must pay the same number of centimes, not one too much, not one too little.--Such is the new principle. To announce it is easy enough; all that is necessary is to combine speculative ideas, and any Academy can do that. The National Assembly of 1789 had proclaimed it with the rattling of drums, but merely as a right and with no practical effect. Napoleon turns it into a reality, and henceforth the ideal rule is applied as strictly as is possible with human material, thanks to two pieces of fiscal machinery of a new type, superior of their kind, and which, compared with those of the ancient Régime, or with those of the Revolution, are masterpieces. III. Formation of Honest, Efficient Tax Collectors Direct real and personal taxation.--In what respect the new machinery is superior to the old.--Full and quick returns.-- Relief to taxpayers.--Greater relief to the poor workman and small farmer.