《旧制度与大革命·卷二·第二章·行政中央集权是旧制度的产物》第5节
The Council, every year, by a secret decision, fixed the amount of the taille and its numerous accessories, and likewise its distribution among the provinces. The taille had thus increased from year to year, though public attention was never called to the fact, no noise being made about it. As the taille was an ancient tax, its assessment and collection had been formerly confided to local agents, who were all, more or less, independent of the Government by right of birth or election, or by purchase of office; they were the lords of the soil, the parochial collectors, the treasurers of France, or officers termed the élus. These authorities still existed in the eighteenth century, but some had altogether ceased to busy themselves about the taille, whilst others only did so in a very secondary and entirely subordinate manner. Even here the entire power was in the hands of the Intendant and his agents; he alone, in truth, assessed the taille in the different parishes, directed and controlled the collectors, and granted delays of payments or exemptions. As the other taxes, such as the capitation tax, were of recent date, the Government was no longer embarrassed in respect to them by the remnants of former powers, but dealt with them without any intervention of the parties governed. The Comptroller-General, the Intendant, and the Council fixed the amount of each quota. Let us leave the question of money for that of men. It is sometimes a matter of astonishment how the French can have so patiently borne the yoke of the military conscription at the time of the Revolution and ever since; but it must be borne in mind that they had been already broken in to bear it for a long period of time. The conscription had been preceded by the militia, which was a heavier burden, although the amount of men required was less. From time to time the young men in the country were made to draw lots, and from among them were taken a certain number of soldiers, who were formed into militia regiments, in which they served for six years.
注释摘要
托克维尔在这一段里做了一个非常具体而有力的论证:中央集权不是从大革命的激变中突然蹦出来的,而是在旧制度最日常、最乏味的行政事务中早已长成的东西。他选择的切口是税收和征兵,这两项最能直接触及普通人生活、也最体现政府与臣民关系的权力。 他先说王政会议每年通过一项秘密决定,就定下了全国的总直接税及其各种附加税的数额,并摊派到各省。这里用"secret decis…