The are kept interested， through the security they have given as well as by commissions， in the integral recovery of unpaid arrears and in the prompt returns of collected taxes. All， assessors， auditors， directors， inspectors and collectors， being good accountants， are watched by good accountants， kept to their duties by fear， and made aware that embezzlements， lucrative under the Directory，[17] are punished under the Consulate.[18] They are soon led to consider necessity a virtue， to pride themselves inwardly on compulsory rectitude， to imagine that they have a conscience and hence to acquiring one， in short， to voluntarily imposing on themselves probity and exactitude through amour-propre and honorable scruples. - For the first time in ten years lists of taxes are prepared and their collection begun at the beginning of the year.[19] Previous to 1789， the taxpayer was always in arrears， while the treasury received only three-fifths of that which was due in the current year.[20] After 1800， direct taxes are nearly always fully returned before the end of the current year， and half a century later， the taxpayers， instead of being in arrears， are often in advance.[21] To do this work required， before 1789， about 200，000 collectors， besides the administrative corps，[22] occupied one half of their time for two successive years in running from door to door， miserable and detested， ruined by their ruinous office， fleecers and the fleeced， and always escorted by bailiffs and constables. Since 1800， from five thousand to six thousand collectors， and other fiscal agents， honorable and respected， have only to do their office-work at home and make regular rounds on given days， in order to collect more than double the amount without any vexation and using very little constraint. Before 1780， direct taxation brought in about 170 millions；[23] after the year XI， it brought in 360 millions.[24] By the same measure， an extraordinary counter-measure， the taxable party， especially the peasant-proprietor， the small farmer with nobody to protect him， diametrically opposite to the privileged class， the drudge of the monarchy， is relieved of three-fourths of his immemorial burden.[25] At first， through the abolition of tithes and of feudal privileges， he gets back one-quarter of his net income， that quarter which he paid to the seignior and to the clergy； next， through the application of direct taxation to all lands and to all persons， his quota is reduced one-half. Before 1789， he paid， on 100 francs net income， 14 to the seignior， 14 to the clergy， 53 to the State， and kept only 18 or 19 for himself. After 1800， he pays nothing out of 100 francs of income to the seignior or to the clergy； he pays but little to the State， only 21 francs to the commune and department， and keeps 79 francs in his pocket.[26]
If each franc insured pays so many centimes insurance premium， each franc of manual gain and of salary should pay as many centimes as each franc of industrial or commercial gain， also as each franc of personal or land revenue； that is to say， more than one-fifth of a franc， or 21centimes. - At this rate， the workman who lives on his own labor， the day-laborer， the journeyman who earns 1 franc 15 centimes per day and who works 300 days of the year， ought to pay out of his 345 francs wages 69 francs to the public treasury. At this rate； the ordinary peasant or cultivator of his own field， owner of a cottage and a small tract of ground which he might rent at 100 francs a year， should pay into the public treasury， out of his land income and from manual labor， 89 francs.[27] The deduction， accordingly， on such small earnings would be enormous； for this gain， earned from day to day， is just enough to live on， and very poorly， for a man and his family：
were it cut down one-fifth he and his family would be obliged to fast；he would be nothing but a serf or half-serf， exploited by the exchequer， his seignior and his proprietor. Because the exchequer， as formerly the proprietary seigniors， would appropriate to itself 60days of labor out of the 300. Such was the condition of many millions of men， the great majority of Frenchmen， under the ancient Régime.
Indeed， the five direct taxes， the taille， its accessories， the road-tax， the capitatim and the vingtièmes， were a tax on the taxpayer， not only according to the net revenue of his property， if he had any， but again and especially "of his faculties" and presumed resources whatever these might be， comprising his manual earnings or daily wages. - Consequently， "a poor laborer owning nothing，"[28] who earned 19 sous a day， or 270 livres a year，[29] was taxed 18 or 20 livres.
Out of 300 days' work there were 20 or 22 which belonged beforehand to the public treasury. - Three-fifths[30] of the French people were in this situation， and the inevitable consequences of such a fiscal system have been seen - the excess of extortions and of suffering， the spoliation， privations and deep-seated resentment of the humble and the poor. Every government is bound to care for these， if not from compassion， at least through prudential considerations， and this one more than any other， since it is founded on the will of the greatest number， on the repeated votes of majorities counted by heads.
