The collection of a direct tax is a surgical operation performed on the taxpayer, one which removes a piece of his substance: he suffers on account of this and submits to it only because he is obliged to. If the operation is performed on him by other hands he submits to it willingly or not. But that he should do it himself, spontaneously and with his own hands, it is not to be thought of. On the other hand, the collection of a direct tax according to the prescriptions of distributive justice, is a subjection of each taxpayer to an amputation proportionate to his bulk or, at least, to his surface; this requires delicate calculation and is not to be entrusted to the patients themselves, for, not only are they surgical novices and poor calculators, but, again, they are interested in calculating falsely. They have been ordered to assess their group with a certain total weight of human substance, and to apportion to each individual in their group the lighter or heavier portion he must provide. Everyone will soon understand that, the more that is cut from the others, the less will be required of him. And as each is more sensitive to his own suffering, although moderate, than to another's suffering, even excessive, each, therefore, be his neighbor little or big, is inclined, in order to unjustly diminish his own sacrifice by an ounce, to add a pound unjustly to that of his neighbor. Up to this time, in the construction of the fiscal machine, nobody knew or had been disposed to take into account such natural and powerful sentiments; through negligence or through optimism, the taxpayer had been introduced into the mechanism in the quality of first agent; before 1789, in the quality of a responsible and constrained agent; after 1789, in the quality of a voluntary and philanthropic agent. Hence, before 1789, the machine had proved mischievous, and after 1789, impotent; before 1789, its working had been almost fatal,[3215] and after 1789 its returns scarcely amounted to anything.[3216] Finally, Napoleon establishes independent, special and competent operators, enlightened by local informers, but withdrawn from local influences. These are appointed, paid and supported by the central government, forced to act impartially by the appeal of the taxpayer to the council of the prefecture, and forced to keep correct accounts by the final auditing of a special court (cour des comptes). The are kept interested, through the security they have given as well as by commissions, in the integral recovery of unpaid arrears and in the prompt returns of collected taxes. All, assessors, auditors, directors, inspectors and collectors, being good accountants, are watched by good accountants, kept to their duties by fear, and made aware that embezzlements, lucrative under the Directory,[3217] are punished under the Consulate.[3218] They are soon led to consider necessity a virtue, to pride themselves inwardly on