What, professor! is that all that science has taught you? THE TAX APPLIES TO THE MASS, you say; IT TAKES THE NATION AS A WHOLE. Alas! we know it only too well; but it is this which is iniquitous, and which we ask you to explain. The government, when engaged in the assessment and distribution of the tax, could not have believed, did not believe, that all fortunes were equal; consequently it could not have wished, did not wish, the sums paid to be equal. Why, then, is the practice of the government always the opposite of its theory? Your opinion, if you please, on this difficult matter? Explain; justify or condemn the exchequer; take whatever course you will, provided you take some course and say something. Remember that your readers are men, and that they cannot excuse in a doctor, speaking ex cathedra, such propositions as this: AS THE POOR ARE THE MOST NUMEROUS, IT TAXES THEM WILLINGLY, CERTAIN OF COLLECTING MORE. No, Monsieur: NUMBERS do not regulate the tax; the tax knows perfectly well that millions of poor added to millions of poor do not make one voter. You render the treasury odious by making it absurd, and I maintain that it is neither the one nor the other. The poor man pays more than the rich because Providence, to whom misery is odious like vice, has so ordered things that the miserable must always be the most ground down. The iniquity of the tax is the celestial scourge which drives us towards equality. God! if a professor of political economy, who was formerly an apostle, could but understand this revelation!
BY THE NATURE OF THINGS, says m. Chevalier, THE TAX SOMETIMES TAKES THE FORM OF A LEVY ON POLLS. Well, in what case is it just that the tax should take the form of a levy on polls? Is it always, or never? What is the principle of the tax? What is its object? Speak, answer.
And what instruction, pray, can we derive from the remark, scarcely worthy of quotation, that THE TREASURY ADDRESSES ITSELF TO LABOR AS WELL AS TO CONSUMPTION, TO REAL MORE THAN TO PERSONAL PROPERTY, TO AGRICULTURE MORE THAN TO MANUFACTURES? Of what consequence to science is this interminable recital of crude facts, if your analysis never extracts a single idea from them?
All the deductions made from consumption by taxation, rent, interest on capital, etc., enter into the general expense account and figure in the selling price, so that nearly always the consumer pays the tax: that we know. And as the goods most consumed are also those which yield the most revenue, it necessarily follows that the poorest people are the most heavily burdened: this consequence, like the first, is inevitable. Once more, then, of what importance to us are your fiscal distinctions? Whatever the classification of taxable material, as it is impossible to tax capital beyond its income, the capitalist will be always favored, while the proletaire will suffer iniquity, oppression. The trouble is not in the distribution of taxes; it is in the distribution of goods. M. Chevalier cannot be ignorant of this: why, then, does not M. Chevalier, whose word would carry more weight than that of a writer suspected of not loving the existing order, say as much?
From 1806 to 1811 (this observation, as well as the following, is M. Chevalier's) the annual consumption of wine in Paris was one hundred and forty quarts for each individual; now it is not more than eighty-three. Abolish the tax of seven or eight cents a quart collected from the retailer, and the consumption of wine will soon rise from eighty-three quarts to one hundred and seventy-five; and the wine industry, which does not know what to do with its products, will have a market. Thanks to the duties laid upon the importation of cattle, the consumption of meat by the people has diminished in a ratio similar to that of the falling-off in the consumption of wine; and the economists have recognized with fright that the French workman does less work than the English workman, because he is not as well fed.
Out of sympathy for the laboring classes M. Chevalier would like our manufacturers to feel the goad of foreign competition a little. A reduction of the tax on woollens to the extent of twenty cents on each pair of pantaloons would leave six million dollars in the pockets of the consumers,—half enough to pay the salt tax. Four cents less in the price of a shirt would effect a saving probably sufficient to keep a force of twenty thousand men under arms.
In the last fifteen years the consumption of sugar has risen from one hundred and sixteen million pounds to two hundred and sixty million, which gives at present an average of seven pounds and three-quarters for each individual. This progress demonstrates that sugar must be classed henceforth with bread, wine, meat, wool, cotton, wood, and coal, among the articles of prime necessity. To the poor man sugar is a whole medicine-chest: would it be too much to raise the average individual consumption of this article from seven pounds and three-quarters to fifteen pounds? Abolish the tax, which is about four dollars and a half on a hundred pounds, and your consumption will double.
Thus the tax on provisions agitates and tortures the poor proletaire in a thousand ways: the high price of salt hinders the production of cattle; the duties on meat diminish also the rations of the laborer. To satisfy at once the tax and the need of fermented beverages which the laboring class feels, they serve him with mixtures unknown to the chemist as well as to the brewer and the wine-grower. What further need have we of the dietary prescriptions of the Church? Thanks to the tax, the whole year is Lent to the laborer, and his Easter dinner is not as good as Monseigneur's Good Friday lunch. It is high time to abolish everywhere the tax on consumption, which weakens and starves the people: this is the conclusion of the economists as well as of the radicals.
But if the proletaire does not fast to feed Caesar, what will
Caesar eat? And if the poor man does not cut his cloak to cover
Caesar's nudity, what will Caesar wear?
That is the question, the inevitable question, the question to be solved.