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is possessions. If he has been guillotined or deported, and there are tens of thousands of these, we confiscate his possessions. If he is "recognized as an enemy of the Revolution,"[2150] and "all the rich pray for the counter-revolution,"[2151] we sequestrate his property, enjoying the usufruct of it until peace is declared, and we shall have the property after the war is over. Usufruct or property, the State, in either case, inherits; at the most we might grant temporary aid to the family, which is not even entitled to maintenance. It is impossible to uproot fortunes more thoroughly. As to those which are not at once eradicated we get rid of them piecemeal, and against these we employ two axes: On the one hand, we decree the principle of progressive taxation, and on this basis we establish the forced loan:[2152] in incomes, we distinguish between the essential and the surplus; we fix according as the excess is greater or less we take a quarter, a third or the half of it, and, when above nine thousand francs, the whole; beyond its small alimentary reserve, the most opulent family will keep only four thousand five hundred francs income. On the other hand, we cut deep into capital through revolutionary taxes; our committees and provincial proconsuls levy arbitrarily what suits them, three hundred, five hundred, up to one million two hundred thousand francs,[2153] on this or that banker, trader, bourgeois or widow, payable within a week; all the worse for the person taxed if he or she has no money on hand and is unable to borrow it; we declare them "suspects," we imprison them, we sequestrate their property and the State enjoys it in their place. In any event, even when the amount is paid, we force him or her to deposit their silver and gold coin in our hands, sometimes with assignats as security, and often nothing; henceforth, money must circulate and the precious metals are in requisition;[2154] everybody will deliver up what plate he possesses. And let nobody presume to conceal his hoard; all treasure, whether silver-plate, diamonds, ingots, gold or silver, coined or un-coined, "discovered, or that may be discovered, buried in the ground or concealed in cellars, inside of walls or in garrets, under floors, pavements, or hearthstones, or in chimneys and other hiding places,"[2155] becomes the property of the Republic, with a premium of twenty per cent. in assignats to the informer.--As, furthermore, we make requ
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