eneral tax and the revenue of the State,
he has looked out for them; now, in organizing the local tax and the
revenue of the department or of the commune, he looks out for them to a
still greater extent.

In the new financial scheme, so many centimes, added to each franc of
direct tax, form the principal resource of the department and commune,
and it is through this extra charge that each taxpayer pays his quota
of local expenditure. Now, there is no surcharge on the personal tax,
no additional centimes. Under this heading, the laborer without any
property or income, the workman who lives in lodgings, on his wages, and
from day to day, contributes nothing to the expenses of his commune or
department. In vain do "additional centimes" pour down on other branches
of direct taxation; they are not grafted on this one, and do not suck
away the substance of the poor.[4209]--There is the same regard for the
half poor, in relation to the artisan who furnishes his own room, but
who lodges in an upper story, and in relation to the peasant whose hovel
or cottage has but one door and one window.[4210] Their rate of taxation
on doors and windows is very low, purposely reduced, kept below one
franc a year, while the rate of their personal tax is scarcely higher.
"Additional centimes" may be imposed on so small a principal and be
multiplied in vain, never will they reach more than an insignificant
amount.-Not only are the destitute relieved of both principal and
"additional centimes," the verified poor, those who are registered and
are helped, or should be, that is to say 2,470,000 persons;[4211] but,
again, others, by hundreds of thousands, whom the municipal council
judges incapable of paying.--Even when people possess but a small piece
of land, they are also relieved of the land tax and of the numerous
additional centimes which increase it. Such is the case with those
who are infirm or burdened with a family. The exchequer, so as not to
convert them into beggars and vagabonds, avoids expropriation, selling
out their concrete hovel, vegetable garden, and small field of potatoes
or cabbages; it gives them receipts gratis, or, at least, refrains
from prosecuting them.[4212] In this way the poor peasant, although
a land-owner, again exempts himself, or is exempted from his local
indebtedness. In truth, he pays nothing, or nearly nothing, otherwise
than by prestations (payments) in money or in kind; that is to say, by
three days' work on