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[ "The Revolution," I. pp. 276-281.(Laff. pp. 508-510)—Stourm, ibid., 168-171. (Speech by Bénard-Lagrave to the Five Hundred, Pluviôse II, year IV.) "It cannot be concealed that, for many years, people were willingly accustoming themselves to the non-payment of taxes.">[
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[ Stourm, ibid.,II., 365. (Speech of Ozanam to the Five Hundred, Pluviôse 14, year VII.) "Scandalous traffic.... Most of the (tax) collectors in the republic are heads and managers of banks."—(Circular of the minister of the finances, Floréal 25 year VII.) "Stock-jobbing of the worst kind to which many collectors give themselves up, using bonds and other public securities received in payment of taxes."—(Report by Gros-Cassaud Florimond, Sep.19, 1799.) "Among the corruptible and corrupting agents there are only too many public functionaries."—Mollien, "Mémoires," I., 222. (In 1800, he had just been appointed director of the sinking-fund.) "The commonplace compliment which was everywhere paid to me (and even by statesmen who affected the sternest morality) was as follows—you are very fortunate to have an office in which one may legitimately accumulate the largest fortune in France. "—Cf. Rocquain, "État de la France au 18 Brumaire." (Reports by Lacuée, Fourcroy and Barbé-Marbois.)]
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[ Charlotte de Sohr, "Napoléon en Belgique et en Hollande," 1811, vol. I., 243. (On a high functionary condemned for forgery and whom Napoleon kept in prison in spite of every solicitation.) "Never will I pardon those who squander the public funds.... Ah! parbleu! We should have the good old times of the contractors worse than ever if I did not show myself inexorable for these odious crimes.">[
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[ Stourm, ibid., I., 177. (Report by Gaudin, Sep. 15, 1799.) "A few (tax) rolls for the year V, and one-third of those for the year VII, are behindhand."—(Report by the same, Germinal I, year X.) "Everything remained to do, on the advent of the consulate, for the assessment and collection of direct taxes; 35,000 rolls for the year VII still remained to be drawn up. With the help of the new office, the rolls for the year VII have been completed; those of the year VIII were made out as promptly as could be expected, and those of the year IX have been prepared with a dispatch which, for the first time since the revolution, enables the collections to be begun in the very year to which they belong.">[
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[ "Archives parlementaires," VIII., p.11. (Report by Necker to the States-General, May 5, 1789.) "These two-fifths, although legitimately due to the king, are always in arrears.... (To-day) these arrears amount in full to about 80 millions.">[