France -- Civilization; France -- Politics and government; France -- Social life and customs -- 19th century
his coffee and salt, he saw with his own eyes, right before him, the
clerk of the customs and of the salt-tax actually taking the fifteen
sous and the five centimes off the counter.
Such are the good indirect taxes: in order that they may be correct,
that is to say, tolerable and tolerated, three conditions, as we see,
are requisite. In the first place, the taxpayer, in his own interest,
must be free to buy or not to buy the merchandise taxed. Next, in the
interest of the taxpayer and of the exchequer, the merchandise must not
be so taxed as to be rendered too dear. After that, in the interest of
the exchequer, its interference must not be perceptible. Owing to
these precautions, indirect taxes can be levied, even on the smaller
taxpayers, without either fleecing or irritating them. It is for lack of
these precautions before 1789, when people were fleeced in such a
clumsy way,[3237] that, in 1789, they first rebelled against indirect
taxation,[3238] against the meal-tax, the salt-tax, the tax on liquors,
the internal tariffs, and the town octrois, against fiscal officers,
bureaux and registries, by murdering, pillaging, and burning, beginning
in the month of March in Provence and after the 13th of July in Paris,
and then throughout France, with such a universal, determined and
persistent hostility that the National Assembly, after having vainly
attempted to restore the suspended tax-levies and enforce the law on the
populace, ended in subjecting the law to the populace and in decreeing
the suppression of indirect taxation entirely.[3239]
Public-domain text, read in full here on John Shaqi.
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