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；＇47＇　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　is＇48＇　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。＇49＇　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。〃＇50＇　　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；＇51＇　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。　…