New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1851-06-18

100 francs, giving instead a doubtful State
papcr which had not been made a legal ten
der. On the other hand the notes of the
Bank of France, threatened as II was with
bankruptcy, were made legal tender. Thus
the enemies of the Revolution had aid and
comfort from the authority which 1t had be-
slowed on this Government for very differ
ent ends. Finally the same authority was
used 10 raise a sum of l76 millions Of francs,
by levying upon the regular direct taxes an
additional tax of 45 centimes per franc.
This fell chiefly on the agricultural popula-
ton.
Canitbe denied, then, that the fraternity of
the February Revolution was great, especial
" toward the higher bourgeOisie,-whO were
not gained over to the republican cause byit-
at the same time that it completely repealed
the great mass of the French people, labor
ers, small citizens and peasants!
Thus there was not courage enough to
quit the economical routine of the DID, un-
lust system, even TO cover the extraordinary
expenses of the revolution. How could 4
new programme for all futurity be expected
from such men 'SOcial Institutions" must
be either negative or positive In their ma
ture. From the negative point of view,
nothing should be demanded toward defray-
ing the cost of the State from him who has
but the barest necessities of life, little from
him who has little 10 spare, much from him
who has much But the whole variegated
system of French taxation, direct as well
as indirect, is based on exactly the opposite
principle
The tax on land was introduced in 1890
under the influence of the se-caled physiO-
cratic school which, held that the soil was
the ultimate source of all Income. This
tax is far too high. According to Emile
de Girardin, it amounts to oue-third of the
entire product. Nor does it take into con-
sideration whether the LAND u mortgaged. or
not The tax on personal property is III
tended to reach every description Of nova
bic capital, but the intention has never been
fulfilled in levying it, the p1ice Of house.
rent is taken as the standard. In 1890 a
tax was laid temporarily on doors and win
dows, but it exists to the present day It's
consequence, according to GIrardin, is that
half the houses in France have one door
and no window, or else but one door and one
window. Then there is the patent-tax, lev
led on all persons conducting any sort of
business, as no man can open a. shop or en-
ploy wOrkmen in a trade without patent or
permission from the government. This i'm
post is made to weigh on labor itself, not on
the profits derived from it. In addition,
there are registry taxes, stamp taxes, taxes
on wine and liquors, taxes on salt, city taxes
collected on objects introduced within their
walls, in short a perfect chaos of impoSts
which render the necessaries of life intOle-
rably dear.
Beneath the shadow of this system Capital
has reposed from the heat of the day, and
fattened without diminution. And yet any
child in Political Economy will tell you
that it is Capital which most needs the pro-
lection of Society and ought to pay for 1t.
In England, Switzerland, and latterly in
Holland and Belgium, it has been made to
take its share in the burden. Indeed, the
progressive taxation of incomes is 4 great
question everywhere in Europe, not only as
a mode of revenue, but as a regulator to
prevent Society from losing its equilibrium
by excessive contrasts of poverty and
riches.
In this case what was done by the Pro-
vsional Government of France and the
Constituent Assembly, Nothing. The
same waste of injustice exists to this very
day. with the exception of the salt tax which
that Assembly reduced 10 one-third of its
former amount. 1t is true that attempts
were made to alleviate the most hateful
imposts but without success. The Proyl-
sional Government decreed the total abo-
lition of the salt and wine taxes, for a later
period. But Mr.. Louis Napoleon, the
elected of the peasants, procured their
restoration; the salt tax being restored to
but one-third its former amount by the re-
publican Constituent Assembly, and the
wine tax to its full figure by the royallst
Legislature which succeeded The be-
trayed peasants will scarcely forget this act
of their President and his coadjutors. The
real Napoleon, the Emperor, declared at
St Helena that the restoration Of the wine
tax had powerfully contributed 10 his down