treasury. Houses and what they contain vary comparatively but little, and are not liable to disappear. After pointing out the means of making a tax-list on personal property which should be more impartial than the existing list, Rabourdin assessed the sums to be brought into the treasury by indirect taxation as so much per cent on each individual share. A tax is a levy of money on things or persons under disguises that are more or less specious. These disguises, excellent when the object is to extort money, become ridiculous in the present day, when the class on which the taxes weigh the heaviest knows why the State imposes them and by what machinery they are given back. In fact the budget is not a strong-box to hold what is put into it, but a watering-pot; the more it takes in and the more it pours out the better for the prosperity of the country. Therefore, supposing there are six millions of tax-payers in easy circumstances (Rabourdin proved their existence, including the rich) is it not better to make them pay a duty on the consumption of wine, which would not be more offensive than that on doors and windows and would return a hundred millions, rather than harass them by taxing the thing itself. By this system of taxation, each individual tax-payer pays less in reality, while the State receives more, and consumers profit by a vast reduction in the price of things which the State releases from its perpetual and harassing interference. Rabourdin’s scheme retained a tax on the cultivation of vineyards, so as to protect that industry from the too great abundance of its own products. Then, to reach the consumption of the poorer tax-payers, the licences of retail dealers were taxed according to the population of the neighborhoods in which they lived.
In this way, the State would receive without cost or vexatious hindrances an enormous revenue under three forms; namely, a duty on wine, on the cultivation of vineyards, and on licenses, where now an irritating array of taxes existed as a burden on itself and its officials. Taxation was thus imposed upon the rich without overburdening the poor. To give another example. Suppose a share assessed to each person of one or two francs for the consumption of salt and you obtain ten or a dozen millions; the modern “gabelle” disappears, the poor breathe freer, agriculture is relieved, the State receives as much, and no tax-payer complains. All persons, whether they belong to the industrial classes or to the capitalists, will see at once the benefits of a tax so assessed when they discover how commerce increases, and life is ameliorated in the country districts. In short, the State will see from year to year the number of her well-to-do tax-payers increasing. By doing away with the machinery of indirect taxation, which is very costly (a State, as it were, within a State), both the public finances and the individual tax-payer are greatly benefited, not to speak of the saving in costs of collecting.
The whole subject is indeed less a question of finance than a question of government. The State should possess nothing of its own, neither forests, nor mines, nor public works. That it should be the owner of domains was, in Rabourdin’s opinion, an administrative contradiction. The State cannot turn its possessions to profit and it deprives itself of taxes; it thus loses two forms of production. As to the manufactories of the government, they are just as unreasonable in the sphere of industry. The State obtains products at a higher cost than those of commerce, produces them more slowly, and loses its tax upon the industry, the maintenance of which it, in turn, reduces. Can it be thought a proper method of governing a country to manufacture instead of promoting manufactures? to possess property instead of creating more possessions and more diverse ones? In Rabourdin’s system the State exacted no money security; he allowed only mortgage securities; and for this reason: Either the State holds the security in specie, and that embarrasses business and the movement of money; or it invests it at a higher rate than the State itself pays, and that is a contemptible robbery; or else it loses on the transaction, and that is folly; moreover, if it is obliged at any time to dispose of a mass of these securities it gives rises in certain cases to terrible bankruptcy.
The territorial tax did not entirely disappear in Rabourdin’s plan, – he kept a minute portion of it as a point of departure in case of war; but the productions of the soil were freed, and industry, finding raw material at a low price, could compete with foreign nations without the deceptive help of customs. The rich carried on the administration of the provinces without compensation except that of receiving a peerage under certain conditions. Magistrates, learned bodies, officers of the lower grades found their services honorably rewarded; no man employed by the government failed to obtain great consideration through the value and extent of his labors and the excellence of his salary; every one was able to provide for his own future and France was delivered from the cancer of pensions. As a result Rabourdin’s scheme exhibited only seven hundred millions of expenditures and twelve hundred millions of receipts. A saving of five hundred millions annually had far more virtue than the accumulation of a sinking fund whose dangers were plainly to be seen. In that fund the State, according to Rabourdin, became a stockholder, just as it persisted in being a land-holder and a manufacturer. To bring about these reforms without too roughly jarring the existing state of things or incurring a Saint-Bartholomew of clerks, Rabourdin considered that an evolution of twenty years would be required.
Such were the thoughts maturing in Rabourdin’s mind ever since his promised place had been given to Monsieur de la Billardiere, a man of sheer incapacity. This plan, so vast apparently yet so simple in point of fact, which did away with so many large staffs and so many little offices all equally useless, required for its presentation to the public mind close calculations, precise statistics, and self-evident proof. Rabourdin had long studied the budget under its double-aspect of ways and means and of expenditure. Many a night he had lain awake unknown to his wife. But so far he had only dared to conceive the plan and fit it prospectively to the administrative skeleton; all of which counted for nothing, – he must gain the ear of a minister capable of appreciating his ideas. Rabourdin’s success depended on the tranquil condition of political affairs, which up to this time were still unsettled. He had not considered the government as permanently secure until three hundred deputies at least had the courage to form a compact majority systematically ministerial. An administration founded on that basis had come into power since Rabourdin had finished his elaborate plan. At this time the luxury of peace under the Bourbons had eclipsed the warlike luxury of the days when France shone like a vast encampment, prodigal and magnificent because it was victorious. After the Spanish campaign, the administration seemed to enter upon an era of tranquillity in which some good might be accomplished; and three months before the opening of our story a new reign had begun without any apparent opposition; for the liberalism of the Left had welcomed Charles X. with as much enthusiasm as the Right. Even clear-sighted and suspicious persons were misled. The moment seemed propitious for Rabourdin. What could better conduce to the stability of the government than to propose and carry through a reform whose beneficial results were to be so vast?
Never had Rabourdin seemed so anxious and preoccupied as he now did in the mornings as he walked from his house to the ministry, or at half-past four in the afternoon, when he returned. Madame Rabourdin, on her part, disconsolate over her wasted life, weary of secretly working to obtain a few luxuries of dress, never appeared so bitterly discontented as now; but, like any wife who is really attached to her husband, she considered it unworthy of a superior woman to condescend to the shameful devices by which the wives of some officials eke out the insufficiency of their husband’s salary. This feeling made her refuse all intercourse with Madame Colleville, then very intimate with Francois Keller, whose parties eclipsed those of the rue Duphot. Nevertheless, she mistook the quietude of the political thinker and the preoccupation of the intrepid worker for the apathetic torpor of an official broken down by the dulness of routine, vanquished by that most hateful of all miseries, the mediocrity that simply earns a living; and she groaned at being married to a man without energy.
Thus it was that about this period in their lives she resolved to take the making of her husband’s fortune on herself; to thrust him at any cost into a higher sphere, and to hide from him the secret springs of her machinations. She carried into all her plans the independence of ideas which characterized her, and was proud to think that she could rise above other women by sharing none of their petty prejudices and by keeping herself untrammelled by the restraints which society imposes. In her anger she resolved to fight fools with their own weapons, and to make herself a fool if need be. She saw things coming to a crisis. The time was favorable. Monsieur de la Billardiere, attacked by a dangerous illness, was likely to die in a few days. If Rabourdin succeeded him, his talents (for Celestine did vouchsafe him an administrative gift) would be so thoroughly appreciated