"The Commune of Paris, to enable them to pave and light the streets."
"It resolves itself, then, into an import duty. But if the neighbouring communes had erected the octroi for their profit, what would have been the consequence?"
"I should not the less have paid one franc for wine worth half a franc, and the other half franc would have gone to pave and light Montmartre and the Batignoles."
"So that, in effect, it is the consumer who pays the tax."
"That is beyond all doubt."
"Then, in imposing an export duty, you make the foreigner contribute to your expenditure."
"Pardon me, that is unjust."
"Why? Before any commodity can be produced in a country, we must presuppose as existing in that country education, security, roads, which are all things that cost money. Why then should not the foreigner bear the charges necessary to the production of the commodity of which ultimately he is the consumer?"
"That is contrary to received ideas."
"Not in the least. The last buyer must bear the whole cost of production, direct and indirect."