The anti-monopolist. [volume] (Saint Paul, Minn.) 1874-1878, 1874-11-19
TAXATION IN FRANCE.
The Burdens of the Rich Compared
With Those Of the Poor.

The Paris correspondent Of the Lon
don Times writes to that journal A
new edition of NJ. Maurice Block USE
full and valuable work, La StdsiStique
de la France comparee 0rec les offers
Pays d. FEurope, contains great deal
of fresh matter, and among this occurs
passage in a chapter on the finances
which is of particular interest at time
when France is more heavily taxed than
she has ever been before, when the un.
equal distribution of taxation is one of
the battle-cries of the radicals, and the
reform of that distribution in favor of
the poor and to the detrlment Of the
rich, one of the tempting promises they
hold out to the classes to which they
especially address themselves. There
can hardly be a question more inter-
esting to solve than whether fiscal bur-
dens are or are not distributed in
France in manner conformable with
justice. The best kind Of tax has long
been subject Of ardent discussion. To
all kinds as yet known serious objec-
tons may be raised, and it is, of
course in vain to seek for an impost
which Shall be agreeable to those who
pay it. In France the class that has
probably been the most attacked is
that of the indirect contributions.
which comprise stamps, duties on arti.
cles of consumption, and the like. The
principal argument against them is that
they do not press in equal proportion
on the rich and on the poor. Mr..
Block, in his new edition, has taken a
novel view of the subject. He thinks
that in order fairly to judge of the
question as to repartition of taxation
from the point of view of justice to
the individual, it does not suffice to
consider tax separately, for often the
various imposts complete. compensate,
and balance each other, but that the
proper way is to compare the whole of
the taxes paid by one contributor
with the whole of those
paid BY another. This
is the task he has set himself, and it is
not an easy one but he seems to have
performed it successfully in the follow
ing way: He has taken four types of
taxpayers. one Of them having a reve-
nue. of 100, 900 francs. half in land and
half in personal property the second
having q fortune Of 5000 francs a year,
half in land and half in money in the
FINDS Z; the third having no fortune but
5000 francs a year, derived from sala.
ry; the fourth workman or artisan
earning 1900 francs year. He has
| then passed in review all the taxes, i'm
posts and duties of every kind that are
paid in the country and has set down
to each one Of his four types the sum
which. under ordinary circumstances.
he ought to have to pay. The detailed
table given in the book is too extensive
to be reproduced, but the general re-
| suits are as follows: The possessor of
an income of 100000 francs pays 1903
francs, or ll.3O per cent. 5000 pays
o22 francs, OF 1880 per cent. !;
900 francs proceeding from salary pays
593 francs, or $50 per cent. The man
who earns 1.SOO francs pays 2o3 francs.
or 1912 per cent. As these co3 francs
| comprise q francs set down for tobacco,
if that tax payer does not smoke he
pays in taxes only 7.o6 per cent. Of his
income. According to these calcula-
tsons, Of which we may assume the COR
rectness as proceeding from statistic
m and economist Of Mr.. Blocks rep
citation, it is neither the highest nor the
lowest incomes that have so much cause
to complain as the middling ones, the
owners Of small fixed incomes derived
from land and government securities
| Considering that the revenue derived
by the State from the nation is the re-
suit of about forty different taxes, it
may be thought remarkable that the
result comes As near Is it does to fair
proportion. Mr.. Block does not enter
into the political aspects Of the ques-
ton, but states things as he finds them,
| without comment or inference Of any
kind. His statistics may furnish fresh
arms to the radicals, who viii certainly
not admit that the man of millions
should pay only about half per cent
more than the working man, and four
Der cent. less than the small s'rentier,' .
instead Of, by = sliding scale, ascending
~ Il