III.--The New Taxation, Fiscal and Bodily
Now, as to taxes. The collection of a direct tax is a surgical operation performed on the taxpayer, one which removes a piece of his substance; he suffers on account of this, and submits to it only because he is obliged to. If the operation is performed on him by other hands, he submits to it voluntarily or not; but if he has to do it himself, spontaneously and with his own hands, it is not to be thought of. On the other hand, the collection of a direct tax according to the prescriptions of distributive justice is a subjection of each taxpayer to an amputation proportionate to his bulk, or at least to his surface; this requires delicate calculation and is not to be entrusted to the patients themselves; for not only are they surgical novices and poor calculators, but, again, they are interested in calculating falsely.
To this end, Napoleon establishes two divisions of direct taxation: one, the real-estate tax, which has no bearing on the taxpayer without any property; and the other the personal tax, which does affect him, but lightly. Such a system favours the poor; in other words, it is an infraction of the principle of distributive justice; through the almost complete exemption of those who have no property, the burden of direct taxation falls almost entirely on those who own property. If they are manufacturers, or in commerce, they support still another burden, that of the license tax, which is a supplementary impost proportioned to their probable gains. Finally, to all these annual and extra taxes, levied on the probable or certain income derived from invested or floating capital, the exchequer adds an eventual tax on capital itself, consisting of the mutation tax, assessed on property every time it changes hands through gift, inheritance, or by contract, obtaining its title under free donation or by sale, and which tax, aggravated by the timbre, is enormous, since, in most cases, it takes five, seven, nine, and up to ten and one-half per cent, on the capital transmitted.
One tax remains, and the last, that by which the state takes, no longer money, but the person himself, the entire man, soul and body, and for the best years of his life, namely, military service. It is the revolution which has rendered this so burdensome; formerly it was light, for, in principle, it was voluntary. The militia, alone, was raised by force, and, in general, among the country people; the peasants furnished men for it by casting lots. But it was simply a supplement to the active army, a territorial and provincial reserve, a distinct, sedentary body of reinforcements, and of inferior rank which, except in case of war, never marched; it turned out but nine days of the year, and, after 1778, never turned out again. In 1789 it comprised in all 75,260 men, and for eleven years their names, inscribed on the registers, alone constituted their presence in the ranks.
Napoleon put this military system in order. Henceforth every male able-bodied adult must pay the debt of blood; no more exemptions in the way of military service; all young men who had reached the required age drew lots in the conscription and set out in turn according to the order fixed by their drafted number.
But Napoleon is an intelligent creditor; he knows that this debt is "most frightful and most detestable for families," that his debtors are real, living men, and therefore different in kind, that the head of the state should keep these differences in mind, that is to say, their condition, their education, their sensibility and their vocation; that, not only in their private interest, but again in the interest of the public, not merely through prudence, but also through equity, all should not be indistinguishably restricted to the same mechanical pursuit, to the same manual labour, to the same indefinite servitude of soul and body.
Napoleon also exempts the conscript who has a brother in the active army, the only son of a widow, the eldest of three orphans, the son of a father seventy-one years old dependent on his labour, all of whom are family supports. He joins with these all young men who enlist in one of his civil militias, in his ecclesiastical militia, or in his university militia, pupils of the École Normale, seminarians for the priesthood, on condition that they shall engage to do service in their vocation, and do it effectively, some for ten years, others for life, subject to a discipline more rigid, or nearly as rigid, as military discipline.
IV.--The Prefect Absolute
Yet another institution which Napoleon gave to the Modern Régime in France is the Prefect of a Department. Before 1870, when this prefect appointed the mayors, and when the council general held its session only fifteen days in the year, this Prefect was almost omnipotent; still, at the present day, his powers are immense, and his power remains preponderant. He has the right to suspend the municipal council and the mayor, and to propose their dismissal to the head of the state. Without resorting to this extremity, he holds them with a strong hand, and always uplifted over the commune, for he can veto the acts of the municipal police and of the road committee, annul the regulations of the mayor, and, through a skilful use of his prerogative, impose his own. He holds in hand, removes, appoints or helps appoint, not alone the clerks in his office, but likewise every kind and degree of clerk who, outside his office, serves the commune or department, from the archivist down to and comprising the lowest employees, such as forest-guards of the department, policemen posted at the corner of a street, and stone-breakers on the public highway.
Such, in brief, is the system of local and general society in France from the Napoleonic time down to the date 1889, when these lines are written. After the philosophic demolitions of the revolution, and the practical constructions of the consulate, national or general government is a vast despotic centralised machine, and local government could no longer be a small patrimony.