《旧制度与大革命·卷二·第十二章·何以十八世纪法国农民处境反不如十三世纪》第5节
The taille had been decupled, almost exclusively at the cost of the peasantry, in the preceding two centuries. And here a word must be said of the manner in which this tax was levied, to show what barbarous laws may be founded and maintained in civilised ages, when the most enlightened men in the nation have no personal interest in changing them. I find in a confidential letter, written by the Comptroller-General himself, in 1772, to the Intendants, a description of this tax, which is a model of brevity and accuracy. ‘The taille,’ said that minister, ‘arbitrarily assessed, collectively levied as a personal, not a real, tax in the great part of France, is subject to continual variations from all the changes which happen every year in the fortunes of the taxpayers.’ The whole is in these three phrases. It is impossible to depict more ably the evil by which the writer profited. The whole sum to be paid by each parish was fixed every three years. It perpetually varied, as the minister says, so that no farmer could foresee a year beforehand what he would have to pay in the year following. In the internal economy of each parish any one of the peasants named by the collector was entrusted with the apportionment of the tax on the rest. I have said I would explain what was the condition of this collector. Let us take this explanation in the language of the Assembly of the Province of Berri in 1779, a body not liable to suspicion, for it was entirely composed of privileged persons, who paid no taille, and were chosen by the King. ‘As every one seeks to evade this office of collector,’ said this Assembly, ‘each person must fill it in turn. The levy of the taille is therefore entrusted every year to a fresh collector, without regard to his ability or his integrity; the preparation of each roll of assessment bears marks, therefore, of the personal character of the officer who makes it. The collector stamps on it his own fears, or foibles, or vices. How, indeed, could he do better? He is acting in darkness, for who can tell with precision the wealth of his neighbour or the proportion of his wealth to that of another? Nevertheless the opinion of the collector alone is to decide these points, and he is responsible with all his property and even his person for the receipts. He is commonly obliged for two whole years to lose half his days in running after the taxpayers. Those who cannot read are obliged to find a neighbour to perform the office for them.’
注释摘要
托克维尔在这段文字里解剖的是旧制度法国最核心的一项直接税——taille（人头税），以及它如何以一种看似技术性、实则彻底败坏人心的方式压在农民身上。他所引用的那份 1772 年财政总监致总督的密信，极其精练地揭示了这套税制的三个要害：任意评估、集体征收、以及它对纳税人财富的随时追踪。所谓“任意评估”，指的是税额并非依据固定的土地清册或客观收益，而是由地方上…