"Commerce levies usurious profits on the consumer. I will strew its road with toll-gates, I will stamp its checks and indorse its invoices, and it shall pass.

"Capital has overcome labor by intelligence. I will open schools, and the laborer, made intelligent himself, shall become a capitalist in his turn.

"Products lack circulation, and social life is cramped. I will build roads, bridges, canals, marts, theatres, and temples, and thus furnish at one stroke work, wealth, and a market.

"The rich man lives in plenty, while the workman weeps in famine. I will establish taxes on bread, wine, meat, salt, and honey, on articles of necessity and on objects of value, and these shall supply alms for my poor.

"And I will set guards over the waters, the woods, the fields, the mines, and the roads; I will send collectors to gather the taxes and teachers to instruct the children; I will have an army to put down refractory subjects, courts to judge them, prisons to punish them, and priests to curse them. All these offices shall be given to the proletariat and paid by the monopolists.

"Such is my certain and efficacious will."

We have to prove that society could neither think better nor act worse: this will be the subject of a review which, I hope, will throw new light upon the social problem.

Every measure of general police, every administrative and commercial regulation, like every law of taxation, is at bottom but one of the innumerable articles of this ancient bargain, ever violated and ever renewed, between the patriciate and the proletariat. That the parties or their representatives knew nothing of it, or even that they frequently viewed their political constitutions from another standpoint, is of little consequence to us: not to the man, legislator, or prince do we look for the meaning of his acts, but to the acts themselves.

% 1.—Synthetic idea of the tax.—Point of departure and development of this idea.

In order to render that which is to follow more intelligible, I will explain, inverting, as it were, the method which we have followed hitherto, the superior theory of the tax; then I will give its genesis; finally I will show the contradiction and results. The synthetic idea of the tax, as well as its original conception, would furnish material for the most extensive developments. I shall confine myself to a simple announcement of the propositions, with a summary indication of the proofs.