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the origins of contemporary france-2-第104章

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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;'36' 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

town'37' 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。'38' 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;'39' 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。〃'40'



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。'41'  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;'42' are pursued by the crowd to the H?tel…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;'43' 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。'44' 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;'45' 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
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