Читать книгу The History of French Revolution - Taine Hippolyte - Страница 66

Table of Contents

Issoudun in 1790.—Rebellion against taxation.—Indirect

taxes in 1789 and 1790.—Abolition of the salt tax, excise,

and octrois.—Direct taxation in 1789 and 1790.—Delay and

insufficiency of the returns.—New levies in 1791 and 1792.

—Delays, partiality, and concealment in preparing the

rolls.—Insufficiency of, and the delay in, the returns.

—Payment in assignats.—The tax-payer relieves himself of

one-half.—Devastation of the forests.—Division of the

communal property.

The fear of starvation is only the sharper form of a more general passion, which is the desire of possession and the determination not to give anything up. No popular instinct, had been longer, more rudely, more universally offended under the ancient régime; and there is none which gushes out more readily under constraint, none which requires a higher or broader public barrier, or one more entirely constructed of solid blocks, to keep it in check. Hence it is that this passion from the commencement breaks down or engulfs the slight and low boundaries, the tottering embankments of crumbling earth between which the Constitution pretends to confine it.—The first flood sweeps away the pecuniary claims of the State, of the clergy, and of the noblesse. The people regard them as abolished, or, at least, they consider their debts discharged. Their idea, in relation to this, is formed and fixed; for them it is that which constitutes the Revolution. The people have no longer a creditor; they are determined to have none, they will pay nobody, and first of all, they will make no further payment to the State.

On the 14th of July, 1790, the day of the Federation, the population of Issoudun, in Touraine, solemnly convoked for the purpose, had just taken the solemn oath which was to ensure public peace, social harmony, and respect for the law for evermore.3235 Here, probably, as elsewhere, arrangements had been made for an stirring ceremonial; there were young girls dressed in white, and learned and impressionable magistrates were to pronounce philosophical harangues. All at once they discover that the people gathered on the public square are provided with clubs, scythes, and axes, and that the National Guard will not prevent their use; on the contrary, the Guard itself is composed almost wholly of wine growers and others interested in the suppression of the duties on wine, of coopers, innkeepers, workmen, carters of casks, and others of the same stamp, all rough fellows who have their own way of interpreting the Social Contract. The whole mass of decrees, acts, and rhetorical flourishes which are dispatched to them from Paris, or which emanate from the new authorities, are not worth a halfpenny tax maintained on each bottle of wine. There are to be no more excise duties; they will only take the civic oath on this express condition, and that very evening they hang, in effigy, their two deputies, who "had not supported their interests" in the National Assembly. A few months later, of all the National Guard called upon to protect the clerks, only the commandant and two officers respond to the summons. If a docile taxpayer happens to be found, he is not allowed to pay the dues; this seems a defection and almost treachery. An entry of three puncheons of wine having been made, they are stove in with stones, a portion is drunk, and the rest taken to the barracks to debauch the soldiers; M. de Sauzay, commandant of the "Royal Roussillon," who was bold enough to save the clerks, is menaced, and for this misdeed he barely escapes being hung himself. When the municipal body is called upon to interpose and employ force, it replies that "for so small a matter, it is not worth while to compromise the lives of the citizens," and the regular troops sent to the Hôtel-de-Ville are ordered by the people not to go except with the but-ends of their muskets in the air. Five days after this the windows of the excise office are smashed, and the public notices are torn down; the fermentation does not subside, and M. de Sauzay writes that a regiment would be necessary to restrain the town. At Saint-Amand the insurrection breaks out violently, and is only put down by violence. At Saint-Étienne-en-Forez, Bertheas, a clerk in the excise office, falsely accused of monopolizing grain,3236 is fruitlessly defended by the National Guard; he is put in prison, according to the usual custom, to save his life, and, for greater security, the crowd insist on his being fastened by an iron collar. But, suddenly changing its mind, it breaks upon the door and drags him outside, beating him till he is unconscious. Stretched on the ground, his head still moves and he raises his hand to it, when a woman, picking up a large stone, smashes his skull.—These are not isolated occurrences. During the months of July and August, 1789, the tax offices are burnt in almost every town in the kingdom. In vain does the National Assembly order their reconstruction, insist on the maintenance of duties and octrois, and explain to the people the public needs, pathetically reminding them, moreover, that the Assembly has already given them relief;—the people prefer to relieve themselves instantly and entirely. Whatever is consumed must no longer be taxed, either for the benefit of the State or for that of the towns. "Entrance dues on wine and cattle," writes the municipality of Saint-Etienne, "scarcely amount to anything, and our powers are inadequate for their enforcement." At Cambrai, two successive outbreaks compel the excise office and the magistracy of the town3237 to reduce the duties on beer one-half. But "the evil, at first confined to one corner of the province, soon spreads;" the grands baillis of Lille, Douai, and Orchies write that "we have hardly a bureau which has not been molested, and in which the taxes are not wholly subject to popular discretion." Those only pay who are disposed to do so, and, consequently, "greater fraud could not exist." The taxpayers, indeed, cunningly defend themselves, and find plenty of arguments or quibbles to avoid paying their dues. At Cambrai they allege that, as the privileged now pay as well as the rest, the Treasury must be rich enough.3238 At Noyon, Ham, and Chauny, and in the surrounding parishes, the butchers, innkeepers, and publicans combined, who have refused to pay excise duties, pick flaws in the special decree by which the Assembly subjects them to the law, and a second special decree is necessary to circumvent these new legal experts. The process at Lyons is simpler. Here the thirty-two sections appoint commissioners; these decide against the octroi, and request the municipal authorities to abolish it. They must necessarily comply, for the people are at hand and are furious. Without waiting, however, for any legal measures, they take the authority on themselves, rush to the toll-houses and drive out the clerks, while large quantities of provisions, which "through a singular predestination" were waiting at the gates, come in free of duty.—The Treasury defends itself as it best can against this universally bad disposition of the tax-payer, against these irruptions and infiltrations of fraud; it repairs the dike where it has been carried away, stops up the fissures and again resumes collections. But how can these be regular and complete in a State where the courts dare not condemn delinquents, where public force dares not support the courts,3239 where popular favor protects the most notorious bandits and the worst vagabonds against the tribunals and against the public powers? At Paris, where, After eight months of impunity, proceedings are begun against the pillagers who, on the 13th of August, 1789, set fire to the tax offices, the officers of the election, "considering that their audiences have become too tumultuous, that the thronging of the people excites uneasiness, that threats have been uttered of a kind calculated to create reasonable alarm," are constrained to suspend their sittings and refer matters to the National Assembly, while the latter, considering that "if prosecutions are authorized in Paris it will be necessary to authorize them throughout the kingdom," decides that it is best "to veil the statue of the Law."3240

Not only does the Assembly veil the statue of the Law, but it takes to pieces, remakes, and mutilates it, according to the requirements of the popular will; and, in the matter of indirect imposts all its decrees are forced upon it. The outbreak against the salt impost was terrible from the beginning; sixty thousand men in Anjou alone combined to destroy it, and the price of salt had to be reduced from sixteen to six sous.3241 The people, however, are not satisfied with this. This monopoly has been the cause of so much suffering that they are not disposed to put up with any remains of it, and are always on the side of the smugglers against the excise officers. In the month of January, 1790, at Béziers, thirty-two employees, who had seized a quantity of contraband salt on the persons of armed smugglers,3242 are pursued by the crowd to the Hôtel-de-Ville; the consuls decline to defend them and run away; the troops defend them, but in vain. Five are tortured, horribly mutilated, and then hung. In the month of March, 1790, Necker states that, according to the returns of the past three months, the deficit in the salt-tax amounts to more than four millions a month, which is four-fifths of the ordinary revenue, while the tobacco monopoly is no more respected than that of salt. At Tours,3243 the bourgeois militia refuse to give assistance to the employees, and "openly protect smuggling," "and contraband tobacco is publicly sold at the fair, under the eyes of the municipal authorities, who dare make no Opposition to it." All receipts, consequently, diminish at the same time.3244 From the 1st of May, 1789, to the 1st of May, 1790, the general collections amount to 127 millions instead of 150 millions; the dues and excise combined return only 31, instead of 50 millions. The streams which filled the public exchequer are more and more obstructed by popular resistance, and under the popular pressure, the Assembly ends by closing them entirely. In the month of March, 1790,3245 it abolishes salt duties, internal customs-duties, taxes on leather, on oil, on starch, and the stamp of iron. In February and March, 1791, it abolishes octrois and entrance-dues in all the cities and boroughs of the kingdom, all the excise duties and those connected with the excise, especially all taxes which affect the manufacture, sale, or circulation of beverages. The people have in the end prevailed, and on the 1st of May, 1791, the day of the application of the decree, the National Guard of Paris parades around the walls playing patriotic airs. The cannon of the Invalides and those on the Pont-Neuf thunder out as if for an important victory. There is an illumination in the evening, there is drinking all night, a universal revel. Beer, indeed, is to be had at three sous the pot, and wine at six sous a pint, which is a reduction of one-half; no conquest could be more popular, since it brings intoxication within easy reach of the thirsty.3246

The object, now, is to provide for the expenses which have been defrayed by the suppressed octrois. In 1790, the octroi of Paris had produced 35,910,859 francs, of which 25,059,446 went to the State, and 10,851,413 went to the city. How is the city going to pay for its watch, the lighting and cleaning of its streets, and the support of its hospitals? What are the twelve hundred other cities and boroughs going to do which are brought by the same stroke to the same situation? What will the State do, which, in abolishing the general revenue from all entrance-dues and excise, is suddenly deprived of two-fifths of its revenue?—In the month of March, 1790, when the Assembly suppressed the salt and other duties, it established in the place of these a tax of fifty millions, to be divided between the direct imposts and dues on entrance to the towns. Now, consequently, that the entrance-dues are abolished, the new charge falls entirely upon the direct imposts. Do returns come in, and will they come in?—In the face of so many outbreaks, any indirect taxation (VAT) is, certainly, difficult to collect. Nevertheless it is not so repulsive as the other because the levies of the State disappear in the price of the article, the hand of the Exchequer being hidden by the hand of the dealer. The Government clerk formerly presented himself with his stamped paper and the seller handed him the money without much grumbling, knowing that he would soon be more than reimbursed by his customer: the indirect tax is thus collected. Should any difficulty arise, it is between the dealer and the taxpayer who comes to his shop to lay in his little store; the latter grumbles, but it is at the high price which he feels, and possibly at the seller who pockets his silver; he does not find fault with the clerk of the Exchequer, whom he does not see and who is not then present In the collection of the direct tax, on the contrary, it is the clerk himself whom he sees before him, who abstracts the precious piece of silver. This authorized robber, moreover, gives him nothing in exchange; it is an entire loss. On leaving the dealer's shop he goes away with a jug of wine, a pot of salt, or similar commodities; on leaving the tax office he has nothing in hand but an acquittance, a miserable bit of scribbled paper.—But now he is master in his own commune, an elector, a National Guard, mayor, the sole authority in the use of armed force, and charged with his own taxation. Come and ask him to unearth the buried mite on which he has set all his heart and all his soul, the earthen pot wherein he has deposited his cherished pieces of silver one by one, and which he has laid by for so many years at the cost of so much misery and fasting, in the very face of the bailiff in spite of the prosecutions of the sub-delegate, commissioner, collector, and clerk!

From the 1st of May, 1789, to the 1st of May, 1790,3247 the general returns, the taille and its accessories, the poll-tax and "twentieths," instead of yielding 161.000,000 francs, yield but 28,000,000 francs in the provinces which impose their own taxes (pays d'Etats); instead of 28,000,000 francs, the Treasury obtains but 6,000,000. On the patriotic contribution which was to deduct one quarter of all incomes over four hundred livres, and to levy two and a half per cent. on plate, jewels, and whatever gold and silver each person has in reserve, the State received 9.700,000 francs. As to patriotic gifts, their total, comprising the silver buckles of the deputies, reaches only 361,587 francs; and the closer our examination into the particulars of these figures, the more do we see the contributions of the villager, artisan, and former subjects of the taille diminish.—Since the month of October, 1789, the privileged classes, in fact, appear in the tax-rolls, and they certainly form the class which is best off, the most alive to general ideas and the most truly patriotic. It is therefore probable that, of the forty-three millions of returns from the direct imposts and from the patriotic contribution, they have furnished the larger portion, perhaps two thirds of it, or even three-quarters. If this be the case, the peasant, the former tax-payer, gave nothing or almost nothing from his pocket during the first year of the Revolution. For instance, in regard to the patriotic contribution, the Assembly left it to the conscience of each person to fix his own quota; at the end of six months, consciences are found too elastic, and the Assembly is obliged to confer this right on the municipalities. The result is3248 that this or that individual who taxed himself at forty-eight livres, is taxed at a hundred and fifty; another, a cultivator, who had offered six livres, is judged to be able to pay over one hundred. Every regiment contains a small number of select brave men, and it is always these who are ready to advance under fire. Every State contains a select few of honest men who advance to meet the tax-collector. Some effective constraint is essential in the regiment to supply those with courage who have but little, and in the State to supply those with probity who do not possess it. Hence, during the eight months which follow, from May 1st, 1790, to January 1st, 1791, the patriotic contribution furnishes but 11,000,000 livres. Two years later, on the 1st of February, 1793, out of the forty thousand communal tax-rolls which should provide for it, there are seven thousand which are not yet drawn up; out of 180,000,000 livres which it ought to produce, there are 70,000,000 livres which are still due.—The resistance of the tax-payer produces a similar deficit, and similar delays in all branches of the national income.3249 In the month of June, 1790, a deputy declares in the tribune that "out of thirty-six millions of imposts which ought to be returned each month only nine have been received."3250 In the month of November, 1791, a reporter on the budget states that the receipts, which should amount to forty or forty-eight millions a month, do not reach eleven millions and a half. On February 1, 1793, there remains still due on the direct taxes of 1789 and 1790 one hundred and seventy-six millions. It is evident that the people struggle with all their might against the old taxes, even authorized and prolonged by the Constituent Assembly, and all that is obtained from them is wrested from them.

Will the people be more docile under the new taxation? The Assembly exhorts them to be so and shows them how, with the relief they have gained and with the patriotism they ought to possess, they can and should discharge their dues. The people are able to do it because, having got rid of tithes, feudal dues, the salt-tax, octrois and excise duties, they are in a comfortable position. They should do so, because the taxation adopted is indispensable to the State, equitable, assessed on all in proportion to their fortune, collected and expended under rigid scrutiny, without perversion or waste, according to precise, clear, periodical and audited accounts. No doubt exists that, after the 1st of January, 1791, the date when the new financial scheme comes into operation, each tax-payer will gladly pay as a good citizen, and the two hundred and forty millions of the new tax on real property, and the sixty millions of that on personal property, leaving out the rest—registries, license, and customs duties—will flow in regularly and easily of their own accord.

Unfortunately, before the tax-gatherer can collect the first two levies these have to be assessed, and as there are complicated writings and formalities, claims to settle amidst great resistance and local ignorance, the operation is indefinitely prolonged. The personal and land-tax schedule of 1791 is not transmitted to the departments by the Assembly until June, 1791. The departments do not distribute it among the districts until the months of July, August, and September, 1791. It is not distributed by the districts among the communes before October, November, and December, 1791. Thus in the last month of 1791 it is not yet distributed to the tax-payers by the communes; from which it follows that on the budget of 1791 and throughout that year, the tax-payer has paid nothing.—At last, in 1792, everybody begins to receive this assessment. It would require a volume to set forth the partiality and dissimulation of these assessments. In the first place the office of assessor is one of danger; the municipal authorities, whose duty it is to assign the quotas, are not comfortable in their town quarters. Already, in 1790,3251 the municipal officers of Monbazon have been threatened with death if they dared to tax industrial pursuits on the tax-roll, and they escaped to Tours in the middle of the night. Even at Tours, three or four hundred insurgents of the vicinity, dragging along with them the municipal officers of three market-towns, come and declare to the town authorities "that for all taxes they will not pay more than forty-five sous per household." I have already narrated how, in 1792, in the same department, "they kill, they assassinate the municipal officers" who presume to publish the tax-rolls of personal property. In Creuse, at Clugnac, the moment the clerk begins to read the document, the women spring upon him, seize the tax-roll, and "tear it up with countless imprecations;" the municipal council is assailed, and two hundred persons stone its members, one of whom is thrown down, has his head shaved, and is promenaded through the village in derision.—When the small tax-payer defends himself in this manner, it is a warning that he must be humored. The assessment, accordingly, in the village councils is made amongst a knot of cronies. Each relieves himself of the burden by shoving it off on somebody else. "They tax the large proprietors, whom they want to make pay the whole tax." The noble, the old seigneur, is the most taxed, and to such an extent that in many places his income does not suffice to pay his quota.—In the next place they make themselves out poor, and falsify or elude the prescriptions of the law. "In most of the municipalities, houses, tenements, and factories3252 are estimated according to the value of the area they cover, and considered as land of the first class, which reduces the quota to almost nothing." And this fraud is not practiced in the villages alone. "Communes of eight or ten thousand souls might be cited which have arranged matters so well amongst themselves in this respect that not a house is to be found worth more than fifty sous."—Last expedient of all, the commune defers as long as it can the preparation of its tax-rolls. On the 30th of January, 1792, out of 40,211, there are only 2,560 which are complete; on the 5th of October, 1792, the schedules are not made out in 4,800 municipalities, and it must be noted that all this relates to a term of administration which has been finished for more than nine months. At the same date, there are more than six thousand communes which have not yet begun to collect the land-tax of 1791, and more than fifteen thousand communes which have not yet begun to collect the personal tax; the Treasury and the departments have not yet received 152,000,000 francs, there being still 222,000,000 to collect. On the 1st February, 1793, there still remains due on the same period 161,000,000 francs, while of the 50,000,000 assessed in 1790, to replace the salt-tax and other suppressed duties, only 2,000,000 have been collected. Finally, at the same date, out of the two direct taxes of 1792, which should produce 300,000,000, less than 4,000,000 have been received.—It is a maxim of the debtor that he must put off payment as long as possible. Whoever the creditor may be, the State or a private individual, a leg or a wing may be saved by dint of procrastination. The maxim is true, and, on this occasion, success once more demonstrates its soundness. During the year 1792, the peasant begins to discharge a portion of his arrears, but it is with assignats. In January, February, and March, 1792, the assignats diminish thirty-four, forty-four, and forty-five per cent. in value; in January, February, and March, 1793, forty-seven and fifty percent.; in May, June, and July, 1793, fifty-four, sixty, and sixty-seven per cent. Thus has the old credit of the State melted away in its hands; those who have held on to their crowns gain fifty per cent. and more. Again, the greater their delay the more their debts diminish, and already, on the strength of this, the way to release themselves at half-price is found.

Meanwhile, hands are laid on the badly defended landed property of this feeble creditor.—It is always difficult for rude brains to form any conception of the vague, invisible, abstract entity called the State, to regard it as a veritable personage and a legitimate proprietor, especially when they are persistently told that the State is everybody. The property of all is the property of each, and as the forests belong to the public, the first-comer has a right to profit by them. In the month of December, 1789,3253 bands of sixty men or more chop down the trees in the Bois de Boulogne and at Vincennes. In April, 1790, in the forest of Saint-Germain, "the patrols arrest all kinds of delinquents day and night:" handed over to the National Guards and municipalities in the vicinity, these are "almost immediately released, even with the wood which they have cut down against the law." iii There is no means of repressing "the reiterated threats and insults of the low class of people." A mob of women, urged on by an old French guardsman, come and pillage under the nose of the escort a load of faggots confiscated for the benefit of a hospital; and in the forest itself, bands of marauders fire upon the patrols.—At Chantilly, three game-keepers are mortally wounded;3254 both parks are devastated for eighteen consecutive days; the game is all killed, transported to Paris and sold.—At Chambord the lieutenant of the constabulary writes to announce his powerlessness; the woods are ravaged and even burnt; the poachers are now masters of the situation; breaches in the wall are made by them, and the water from the pond is drawn off to enable them to catch the fish.—At Claix, in Dauphiny, an officer of the jurisdiction of woods and forests, who has secured an injunction against the inhabitants for cutting down trees on leased ground, is seized, tortured during five hours, and then stoned to death.—In vain does the National Assembly issue three decrees and regulations, placing the forests under the supervision and protection of administrative bodies—he latter are too much afraid of their charge. Between the central power, which is weak and remote, and the people, present and strong, they always decide in favor of the latter. Not one of the five municipalities surrounding Chantilly is disposed to assist in the execution of the laws, while the directories of the district and department respectively, sanction their inertia.—Similarly, near Toulouse,3255 where the magnificent forest of Larramet is devastated in open day and by an armed force, where the wanton destruction by the populace leaves nothing of the underwood and shrubbery but "a few scattered trees and the remains of trunks cut at different heights," the municipalities of Toulouse and of Tournefeuille refuse all aid. And worse still, in other provinces, as for instance in Alsace, "whole municipalities, with their mayors at the head, cut down woods which are confided to them, and carry them off."3256 If some tribunal is disposed to enforce the law, it is to no purpose; it takes the risk, either of not being allowed to give judgment, or of being constrained to reverse its decision. At Paris the judgment prepared against the incendiaries of the tax-offices could not be given. At Montargis, the sentence pronounced against the marauders who had stolen cartloads of wood in the national forests had to be revised, and by the judges themselves. The moment the tribunal announced the confiscation of the carts and horses which had been seized, there arose a furious outcry against it; the court was insulted by those present; the condemned parties openly declared that they would have their carts and horses back by force. Upon this "the judges withdrew into the council-chamber, and when soon after they resumed their seats, that part of their decision which related to the confiscation was canceled."

And yet this administration of justice, ludicrous and flouted as it may be, is still a sort of barrier. When it falls, along with the Government, everything is exposed to plunder, and there is no such thing as public property.—After August 10, 1792, each commune or individual appropriates whatever comes in its way, either products or the soil itself. Some of the plunderers go so far as to say that, since the Government no longer represses them, they act under its authority.3257 "They have destroyed even the recent plantation of young trees." "One of the villages near Fontainebleau cleared off and divided an entire grove. At Rambouillet, from August 10th to the end of October," the loss is more than 100,000 crowns; the rural agitators demand with threats the partition of the forest among the inhabitants. "The destruction is enormous" everywhere, prolonged for entire months, and of such a kind, says the minister, as to dry up this source of public revenue for a long time to come.—Communal property is no more respected than national property. In each commune, these bold and needy folk, the rural populace, are privileged to enjoy and make the most of it. Not content with enjoying it, they desire to acquire ownership of it, and, for days after the King's fall, the Legislative Assembly, losing its footing in the universal breaking up, empowers the indigent to put in force the agrarian law. Henceforth it suffices in any commune for one-third of its inhabitants of both sexes, servants, common laborers, shepherds, farm-hands or cowherds, and even paupers, to demand a partition of the communal possessions. All that the commune owns, save public edifices and woods, is to be cut up into as many equal lots as there are heads, the lots to be drawn for, and each individual to take possession of his or her portion.3258 The Operation is carried out, for "those who are least well off are infinitely flattered by it." In the district of Arcis-sur-Aube, there are not a dozen communes out of ninety in which more than two-thirds of the voters had the good sense to pronounce against it. From this time forth the commune ceases to be an independent proprietor; it has nothing to fall back upon. In case of distress it is obliged to lay on extra taxes and obtain, if it can, a few additional sous. Its future revenue is at present in the tightly buttoned pockets of the new proprietors.—The prevalence of short-sighted views is once more due to the covetousness of individuals. Whether national or communal, it is always public interest which succumbs, and it succumbs always under the usurpations of indigent minorities, at one time through the feebleness of public authority, which dares not oppose their violence, and at another through the complicity of public authority, which has conferred upon them the rights of the majority.