,! ,!ORY ( ,TAXATION 

#ahfa 

,PEOPLE 3 

,AU?OR 3 ,PI]RE-,JOSEPH ,PR\DHON 

,TRANSLATOR 3 ,%AWN ,P4 ,WILBUR 

,TEXT 3 

,RELATION ( ! ,/ATE & ,LIB]TY1 ACCORD+ TO MOD]N RI<T4 

,MOD]N RI<T1 BY 9TRODUC+ ITSELF 9 ! PLACE ( ! ANCI5T RI<T1 HAS DONE ONE NEW ?+3 IT HAS PUT 9 ! PRES5CE ( ONE ANO!R1 ON ! SAME L9E1 TWO P[]S :I* UNTIL N[ HAD BE5 9 A RELATION ( SUBORD9ATION4 ,!SE TWO P[]S >E ! ,/ATE & ! ,9DIVIDUAL1 9 O!R WORDS ,GOV]NM5T & ,LIB]TY4 

,! ,REVOLUTION1 9DE$1 HAS NOT SUPPRESS$ ?AT OCCULT1 MY/ICAL PRES5CE1 ?AT ONE CALL$ ! SOV]EIGN1 & ?AT WE NAME MORE WILL+LY ! ,/ATE2 IT HAS NOT R$UC$ SOCIETY TO LONE 9DIVIDUALS1 COMPROMIS+1 CONTRACT+ BETWE5 !M1 & ( !IR FREE TRANSACTION MAK+ = !MSELVES A COMMON LAW1 AS ! ,SOCIAL ,CONTRACT ( ,J4-,J4 ,R\SSEAU GAVE US TO UND]/&4 

,NO1 ,GOV]NM5T1 ,P[]1 ,/ATE1 AS ON WI%ES TO CALL IT1 IS F\ND AGA91 UND] ! RU9S ( ! ANCI5 REGIME1 COMPLETE1 P]FECTLY 9TACT1 & /RONG] ?AN BE=E4 ,:AT IS NEW S9CE ! ,REVOLUTION1 IS ,LIB]TY1 ,I MEAN ! CONDITION MADE ( ,LIB]TY1 ITS CIVIL & POLITICAL /ATE4 

,LET US NOTE1 BESIDES1 ?AT ! ,/ATE1 AS ! ,REVOLUTION CONCEIV$ IT1 IS NOT A PURELY AB/RACT ?+1 AS SOME1 ,R\SSEAU AMONG O!RS1 HAVE SUPPOS$1 A SORT ( LEGAL FICTION2 IT IS A REALITY AS POSITIVE AS SOCIETY ITSELF1 AS ! 9DIVIDUAL EV54 ,! ,/ATE IS ! P[] ( COLLECTIVITY :I* RESULTS1 9 EV]Y AGGLOM]ATION ( HUMAN BE+S1 FROM !IR MUTUAL RELATIONS1 FROM ! SOLID>ITY ( !IR 9T]E/S1 FROM !IR COMMUNITY ( ACTION1 FROM ! PRACTICE ( !IR OP9IONS & PASSIONS4 ,! ,/ATE DOES NOT EXI/ )\T ! CITIZ5S1 D\BTLESS2 IT IS NOT PRIOR NOR SUP]IOR TO !M2 BUT IT EXI/S = ! V]Y REASON ?AT !Y EXI/1 DI/+UI%+ ITSELF FROM EA* & ALL BY SPECIAL FACULTIES & ATTRIBUTES4 ,& LIB]TY IS NO LONG] A FICTIVE P[]1 CONSI/+ ( A SIMPLE FACULTY TO *OOSE BETWE5 DO+ & NOT DO+3 IT IS A POSITIVE FACULTY1 SUI G5]IS1 :I* IS TO ! 9DIVIDUAL1 ASSEMBLAGE ( DIV]SE PASSIONS & FACULTIES1 :AT ! ,/ATE IS TO ! COLLECTIVITY ( CITIZ5S1 ! HI<E/ P[] ( CONCEPTION & ( CREATION ( BE+ 7,D74 

,?IS IS :Y ! REASON ( ! ,/ATE IS NOT ! SAME ?+ AS 9DIVIDUAL REASON2 :Y ! 9T]E/ ( ! ,/ATE IS NOT ! SAME AS PRIVATE 9T]E/1 EV5 IF ?AT WAS ID5TICAL 9 ! MAJORITY OR ! TOTALITY ( CITIZ5S2 :Y ! ACTS ( GOV]NM5T >E ( A DIFF]5T NATURE ?AN ! ACTS ( ! SIMPLE 9DIVIDUAL4 ,! FACULTIES1 ATTRIBUTES1 9T]E/S1 DIFF] BETWE5 ! CITIZ5 & ! ,/ATE AS ! 9DIVIDUAL & ! COLLECTIVE DIFF] BETWE5 !M3 WE HAVE SE5 A BEAUTIFUL EXAMPLE ( IT1 :5 WE HAVE POS$ ?AT PR9CIPLE ?AT ! LAW ( EX*ANGE IS NOT ! SAME = ! 9DIVIDUAL & = ! ,/ATE4 

,UND] ! REGIME ( DIV9E RI<T1 ! REASON ( ,/ATE BE+ CONFUS$ ) ! DYNA/IC1 >I/OCRATIC OR CL]ICAL REASON1 C\LD NOT ALWAYS BE 9 CON=MITY ) JU/ICE2 ?AT IS :AT HAS CAUSE ! BANI%M5T1 BY MOD]N RI<T1 ( ! ABUSIVE PR9CIPLE ( ! REASON ( ,/ATE4 ,JU/ SO1 ! 9T]E/ ( ! ,/ATE1 BE+ CONFUS$ ) ! 9T]E/ ( DYNA/Y OR ( CA/E1 WAS NOT 9 COMPLETE CON=MITY ) ,JU/ICE2 & IT IS ?AT :I* MAKES EV]Y SOCIETY TRANS=M$ BY ! ,REVOLUTION T5D TO REPUBLICAN GOV]NM5T4 

,UND] ! NEW REGIME1 ON ! CONTR>Y1 ! REASON ( ,/ATE MU/ 9 COMPLETE CON=MITY ) ,JU/ICE1 ! TRUE EXPRESSION ( RI<T1 REASON ESS5TIALLY G5]AL & SYN!TIC1 DI/9CT CONSEQU5TLY FROM ! REASON ( ! CITIZ51 ALWAYS MORE OR LESS SPECIALIZ$ & 9DIVIDUAL 7,E74 ,SIMIL>LY1 ! 9T]E/ ( ! ,/ATE IS PURG$ ( ALL >I/OCRATIC & DYNA/IC PRET5SION2 ! 9T]E/ ( ! ,/ATE IS ABOVE ALL AN 9T]E/ ( NOBLE RI<T1 :I* IMPLIES ?AT ITS NATURE IS O!R ?AN ?AT ( 9DIVIDUAL 9T]E/4 

,! AU?OR ( ! ,SOCIAL ,CONTRACT A CLAIM$1 & ?OSE :O FOLL[ HIM HAVE REPEAT$ AFT] HIM1 ?AT ! TRUE SOV]EIGN IS ! CITIZ52 ?AT ! PR9CE1 ORGAN ( ! ,/ATE1 IS ONLY ! AG5T ( ! CITIZ52 CONSEQU5TLY ?AT ! ,/ATE IS ! *OSE ( ! CITIZ53 ALL ?AT W\LD BE BON A DIRE :ILE IT WAS A QUE/ION ( CLAIM+ ! RI<TS ( MAN & ( ! CITIZ5 & ( 9AUGURAT+ LIB]TY AGA9/ DESPOTISM4 ,PRES5TLY ! ,REVOLUTION NO LONG] 5C\NT]S OB/ACLES1 AT LEA/ FROM ! SIDE ( ! ANCI5 REGIME3 IT IS A QUE/ION ( RI<TLY KN[+ ITS ?\<T & ( PUTT+ IT 9TO EXECUTION4 ,FROM ?IS PO9T ( VIEW ! LANGUAGE ( ,R\SSEAU HAS BECOME 9CORRECT1 ,I W\LD EV5 SAY ?AT IT IS FALSE & DANG]\S4 

,DET]M9ATION ( ! FUNCTIONS1 ATTRIBUTES & PR]OGATIVES ( ! ,/ATE1 ACCORD+ TO MOD]N RI<T4 

,! ,/ATE1 A P[] ( COLLECTIVITY1 HAV+ ITS [N & SPECIFIC REASON1 ITS EM95T 9T]E/1 ITS \T/&+ FUNCTIONS1 ! ,/ATE1 AS SU*1 HAS RI<TS TOO1 RI<TS ?AT IT IS IMPOSSIBLE TO MISUND]/& )\T PUTT+ IMM$IATELY 9 P]IL ! RI<T1 ! =TUNE & ! LIB]TY ( ! CITIZ5S !MSELVES4 

,! ,/ATE IS ! PROTECTOR ( ! LIB]TY & PROP]TY ( ! CITIZ5S1 NOT ONLY ( ?OSE :O >E BORN1 BUT ( ?OSE :O >E TO BE BORN4 ,ITS GU>DIAN%IP EMBRACES ! PRES5T & FUTURE1 & EXT5DS TO ! FUTURE G5]ATIONS3 ?US ! ,/ATE HAS RI<TS PROPORTIONATE TO ITS OBLIGATIONS2 )\T ?AT1 :AT W\LD ITS =ESI<T S]VE8 

,! /ATE OV]SEES ! EXECUTION ( ! LAWS2 IT IS ! GU>DIAN ( ! PUBLIC FAI? & ! GU>ANTOR ( ! OBS]VATION ( CONTRACTS4 ,!SE ATTRIBUTIONS IMPLY NEW RI<TS 9 ! ,/ATE1 AS MU* OV] P]SONS AS ?+S1 ?AT ONE C\LD NOT D5Y IT )\T DE/ROY+ IT1 )\T BREAK+ ! SOCIAL BOND4 

,! ,/ATE IS ! JU/ICE-BR+] P> EXCELL5CE2 IT ALONE IS *>G$ ) ! EXECUTION ( JUDGM5TS4 ,DE CE *EF 5CORE1 ! ,/ATE HAS ITS RI<TS1 )\T :I* ITS [N GU>ANTEE1 ITS JU/ICE1 W\LD BECOME NULL4 

,ALL ( ?AT1 Y\ SAY1 EXI/$ BE=E 9 ! ,/ATE4 ,! PR9CIPLE !N & ITS COROLL>IES1 ! !ORY & ! APPLICATION REMA9 AT BASE ! SAME1 NO?+ HAS *ANG$8 ,! ,REVOLUTION HAS BE5 A USELESS WORK4 

,?IS HAS *ANG$ BETWE5 ! ANCI5T & ! NEW REGIME1 ! 9 ! PA/ ! ,/ATE WAS 9C>NAT$ 9 A MAN3 0,L',ETAT C'E/ MOI20:ILE TODAY IT F9DS ITS REALITY 9 ITSELF1 AS A P[] ( COLLECTIVITY2 -- ?AT 9 ! PA/1 ?AT ,/ATE MADE MAN1 ?AT ,/ATE-,K+ WAS ABSOLUTE1 :ILE N[ IT IS SUBJECT TO JU/ICE1 & SUBJECT AS A CONSEQU5CE TO ! CONTROL ( ! CITIZ5S2 -- ?AT 9 ! PA/ ! REASON ( ! ,/ATE WAS 9FECT$ BY >I/OCRATIC & PR9CELY REASON1 :ILE TODAY1 EXPOS$ TO ALL ! CRITIQUES1 TO ALL ! PROTE/S1 IT HAS /R5G? ONLY FROM ,RI<T & ,TRU?2 -- ?AT 9 ! PA/1 ! 9T]E/ ( ! ,/ATE WAS CONFUS$ ) ! 9T]E/ ( ! PR9CES1 :I* DI/ORT$ ! ADM9I/RATION & CAUS$ JU/ICE TO /UMBLE1 :I* TODAY A SIMIL> CONFUSION ( 9T]E/S E/ABLI%ES ! CRIME ( MISAPPROPRIATION & PREV>ICATION2 -- ?AT F9ALLY1 9 ! PA/1 ! SUBJECT ONLY APPE>$ ON ITS KNEES BE=E IT SOV]EIGN1 AS WE SAW IT 9 ! ,E/ATES ,G5]AL1 :ILE S9CE ! ,REVOLUTION ! CITIZ5 DEALS ) ! ,/ATE AS EQUAL TO EQUAL1 :I* IS PRECISELY :AT ALL[S US TO DEF9E TAX AS AN EX*ANGE1 & TO CONSID] ! ,/ATE1 9 ! ADM9I/RATION ( ! PUBLIC FUNDS1 AS A SIMPLE TRAD]4 

,! ,/ATE HAS PRES]V$ ITS P[]1 ITS /R5G?1 :I* ALONE R5D]S IT RESPECTABLE1 CON/ITUTES ITS CR$IT1 CREATES AW>DS & PR]OGATIVES = IT1 BUT IT HAS LO/ ITS AU?ORITY4 ,IT NO LONG] HAS ANY?+ BUT ,RI<TS1 GU>ANTE$ BY ! RI<TS & 9T]E/S ( ! CITIZ5S !MSELVES4 ,IT IS ITSELF1 IF WE CAN PUT IT ?IS WAY1 A SPECIES ( CITIZ52 IT IS A CIVIL P]SON1 LIKE FAMILIES1 COMM]CIAL SOCIETIES1 CORPORATIONS1 & COMMUNES4 ,JU/ AS !RE IS NO SOV]EIGN1 !RE IS NO LONG] A S]VANT1 AS IT HAS BE5 SAID1 ?AT W\LD BE TO REMAKE ! TYRANT3 HE IS ! FIR/ AMONG HIS PE]S4 

,?US LIB]TY1 :I* C\NTS = NO?+ 9 ! ,/ATE1 SUBORD9AT$1 ABSORB$ WAS IT WAS BY ! GOOD PLEASURE ( ! SOV]EIGN1 LIB]TY HAS BECOME A P[] EQUAL 9 DIGNITY TO ! ,/ATE4 ,ITS DEF9ITION ) REG>D TO ! ,/ATE IS ! SAME AS ) REG>D TO ! CITIZ5S3 ,LIB]TY1 9 ! MAN1 IS ! P[] TO CREATE1 9NOVATE1 RE=M1 MODIFY1 9 A WORD TO DO EV]Y?+ ?AT EXCE$S ! P[] ( NATURE & ?AT ( ! ,/ATE1 & :I* DOES NO H>M TO ! RI<TS ( O!RS1 :E!R ?AT O!R IS A SIMPLE CITIZ5 OR ! ,/ATE4 ,IT IS ACCORD+ TO ?IS PR9CIPLE ?AT ! ,/ATE MU/ AB/A9 FROM EV]Y?+ ?AT DOES NOT ABSOLUTELY REQUIRE ITS 9ITIATIVE1 9 ORD] TO LEAVE A VA/] FIELD TO 9DIVIDUAL LIB]TY4 

,ANCI5T SOCIETY1 E/ABLI%$ ON ABSOLUTISM1 ?US T5D$ TO CONC5TRATION & IMMOBILITY4 

,! NEW SOCIETY1 E/ABLI%$ ON ! DUALISM ( LIB]TY & ! ,/ATE1 T5DS TO DEC5TRALIZATION & MOVEM5T4 ,! IDEA ( HUMAN P]FECTIBILITY1 OR PROGRESS1 HAS REVEAL$ ITSELF 9 HUMANITY AT ! SAME TIME AS ! NEW RI<T4 

,NOTE ,D1 ,PAGE #f#e4 

,LIB]TY & ! ,/ATE4 -- ,! ANTI!SIS ( ! ,/ATE & ( ,LIB]TY1 PRES5T$ H]E AS ! F\NDATION & PR9CIPLE ( MOD]N SOCIETY1 BY REPLACEM5T ( ! SUPREMACY ( ! ,/ATE & ! SUBORD9ATION ( ,LIB]TY1 :I* MADE ! BASE ( ANCI5T SOCIETY1 ?AT ANTI!SIS1 EM95TLY ORGANIC1 WILL NOT BE ADMITT$ BY ! PUBLICI/S & P>TISANS ( ! PR9CIPLE ( AU?ORITY1 ( ! EM95T DOMA9 ( ! ,/ATE1 ( GOV]NM5TAL 9ITIATIVE & ( ! SUBORD9ATION ( ! CITIZ5 OR RA!R SUBJECT2 IT WILL NOT BE UND]/OOD BY ?OSE :O1 =M$ BY ! LESSONS ( ! OLD S*OLA/ICISM1 >E ACCU/OM$ TO SEE 9 ! ,/ATE & FREE WILL ONLY AB/RACTIONS4 ,?OSE1 JU/ LIKE ! OLD P>TISANS ( DIV9E RI<T1 >E BORN 5EMIES ( SELF-GOV]NM5T1 9V>IABLE ADV]S>IES ( TRUE DEMOCRACY1 & CONDEMN$ TO ! ET]NAL >BITR>9ESS ( ! REASON ( ,/ATE & ( TAXATION4 ,= !M ! ,/ATE IS A MY/ICAL 5TITY1 BE=E :I* EV]Y 9DIVIDUALITY MU/ B[2 ,LIB]TY IS NOT A P[]1 & TAXATION IS NOT AN EX*ANGE2 PR9CIPLES >E FICTIONS ( :I* ! MAN ( ,/ATE MAKES :AT HE WANTS1 JU/ICE A CONV5TION & POLITICS A BASCULE4 ,!SE DOCTR9AIRES1 AS !Y >E CALL$1 ! SKEPTICISM & MISAN?ROPY ( :I* TODAY GOV]NS ,EUROPE1 >E AS F> B5EA? ! ANCI5T MON>*I/S & FEUDALI/S1 AS >BITR>Y WILL IS B5EA? FAI?1 ,MA*IAVELLI B5EA? ! ,BIBLE4 ,EUROPE [ES TO ?IS S*OOL ( PE/IL5CE ! CONFUSION ( IDEAS & ! DISSOLUTION ( MORALS BY :I* IT IS BESET3 ! SLACK MAXIMS ,JESUITS C\LD PRODUCE NO?+ COMP>ABLE4 

,?IS IS NOT ! PLACE TO OP5 A DISCUSSION ( ! ACTUALITY ( ! ,/ATE & ( ,LIB]TY3 ,I WILL CONT5T MYSELF ) REF]R+ PROVISIONALLY TO MY WORK ,JU/ICE 9 ! ,REVOLUTION & 9 ! ,*UR*1 ,F\R? & ,EI<? ,/UDIES ( ! ,BELGIAN $ITION4 

,NOTE ,E1 ,PAGE #f#f4 

,OPPOSITION ( COLLECTIVE & 9DIVIDUAL REASON4 ,SEE1 ON ?IS CURI\S SUBJECT1 ! WORK 9DICAT$ 9 ! PREC$+ NOTE1 ,SIX? ,/UDY ( ! ,BELGIAN $ITION4 

#a4 -- ,G,5,],A,L ,S,U,M,M,>,Y4 

,SU* IS ! 5SEMBLE ( IDEAS RESULT+ FROM MY /UDY ( ! QUE/ION RAIS$ BY ! ,/ATE ,C\NCIL ( ! CANTON ( ,VAUD4 ,TO FIR/ FREE !SE IDEAS FROM ! MASS ( FACTS1 FROM ! *AOS ( EMPIRICISM1 & !N EXPLA9 !M ) ADVANTAGE1 DEM&$ A PR(\ND CRITIQUE ( ! FISCAL 9/ITUTIONS1 A CRITIQUE ?AT ,I C\LD HAVE MADE MU* MORE VOLUM9\S1 = NO CO/ BUT ! CITATIONS1 BUT ?AT1 SU* AS IT IS1 APPE>S TO ME SUFFICI5T = 5LI<T5$ M9DS OR ADM9I/RATORS V]S$ 9 PRACTICE4 

,A COMPLETE !ORY ( TAXATION1 ( ITS PR9CIPLES1 ITS RULES1 ITS NATURE1 ITS OBJECT1 ITS ANOMALIES1 & ITS FUNCTION 9 ! ECONOMIC SY/EM ( NATIONS1 HAS NEV]1 AS F> AS ,I KN[1 BE5 GIV53 ?ANKS TO ! APPEAL ( ! HONORABLE C\NCILORS ( ! ,/ATE ( ,VAUD1 IT WILL AT LEA/ HAVE BE5 SKET*$1 & = ! FIR/ TIME4 

,:AT IS ?AT !ORY8 

,H]E IS NO PRECONCEIV$ SY/EM1 NO UTOPIAN T5D5CY1 NO?+ ?AT C\LD APPE> =EIGN TO EV5 ! MO/ OLD-FA%ION$ SORTS1 NO?+ ?AT ! MO/ R\T9E TAX SY/EM C\LD BY RI<T F9D P>ADOXICAL4 ,WE HAVE TAK5 HOLD ( ! FACTS & WE HAVE ANALYZ$ !M2 WE HAVE ISOLAT$ !IR PR9CIPLE & PUT !IR SPIRIT 9 RELIEF4 ,9 A RAPID REVIEW1 WE HAVE \TL9$ ! HI/ORY ( TAXATION1 9 ANCI5T AS WELL AS MOD]N SOCIETY2 WE HAVE DET]M9$ ITS AIM & CL>IFI$ ITS CONTRADICTIONS1 :I* MEANS ITS LAWS4 

,!N1 ) ! AID ( R$UCTIONS1 TRANS=MATIONS1 DISPLACEM5TS1 APPLY+ PROPORTIONALITY H]E & PROGRESSION !RE2 SOMETIMES /RIK+ ! QUE/ION ( CONSUMPTION1 SOMETIMES PRODUCTION & CIRCULATION1 & MAK+ ! SY/EM PIVOT ON L& R5T1 WE HAVE 5D$--OR AT LEA/ SU* IS MY HOPE--) A RATIONAL1 H>MONI\S 5SEMBLE1 ALL ! P>TS ( :I* SUPPOSE ONE ANO!R1 LIKE ! MEMB]S ( AN ANIMAL2 WE HAVE PRODUC$ AN ORGANIC :OLE1 A FUNCTION ( A /ILL L>G] ORGANISM1 :I* IS SOCIETY & ! ,/ATE4 

,LET ! MORE EXP]I5C$ REWORK1 N[1 ! PLAN = RE=MS ?AT WE HAVE JU/ PRES5T$ 9 R\< =M1 TAK+ ! ,FR5* BUDGET = !IR TOPIC2 LET O!RS1 APPLY+ IT TO ! V>I\S ,/ATES ( ,EUROPE1 SUBJECT IT TO ALL ! MODIFICATIONS DEM&$ BY LOCAL CU/OMS & HABITS2 LET !M *ANGE ! PROPORTIONS PROPOS$ 9 ?IS REPORT2 IT WILL MATT] LITTLE4 

,:OEV] CONC]NS !MSELVES ) TAXATION & SEEKS1 = ANY C\NTRY OR SOCIETY1 ITS NORMAL CON/ITUTION1 MU/ TAKE 9TO ACC\NT1 ABOVE ALL1 ! FACTS & PROPOSITIONS ?AT WE HAVE DEMON/RAT$1 :I* CAN BE CONSID]$ AS SO MANY AXIOMS4 ,!SE FACTS & PROPOSITIONS >E3 

,?AT TAXATION1 ACCORD+ TO ANCI5T LAW1 WAS FIR/ A TRIBUTE2 

,BUT ?AT1 ACCORD+ TO MOD]N LAW & ECONOMIC SCI5CE1 IT IS NO?+ O!R ?AN AN EX*ANGE2 

,?AT ?IS TRANS=MATION ( TAXATION1 FROM ANCI5T SOCIETY TO ! NEW SOCIETY1 IS ! COROLL>Y ( ! TRANS=MATION UND]GONE BY ! ,/ATE1 ONCE SOV]EIGN1 BUT N[ BALANC$ BY A RIVAL P[]1 ,LIB]TY2 

,?AT FROM ?AT FUNDAM5TAL NOTION1 NAMELY1 ?AT TAXATION IS AN EX*ANGE1 ITS :OLE !ORY IS D$UC$2 

,?AT ?US1 UNLIKE O!R TRAD]S1 ! ,/ATE [ES ITS S]VICES AT CO/ PRICE2 

,?AT IT DOES NOT IMPOSE !M1 BUT WAITS = ! NATION TO DEM& !M2 

,?AT AS A CONSEQU5CE ( ?AT FREE DEM& ( ! CITIZ5S1 ! TAX QUOTA C\LD NOT 9CREASE 9 AN 9DEF9ITE MANN]1 BUT MU/ ON ! CONTR>Y DECREASE 5DLESSLY1 FROM :I* >ISES ! NECESSITY ( ASSIGN+ MAXIMUM TO TAXATION2 

,?AT ! C5TRALIZATION ( GOV]NM5T 9 A L>GE C\NTRY IS 9COMPATIBLE ) ?AT UNLIMIT$ R$UCTION ( ! G5]AL CO/S ( ! ,/ATE1 & CONSEQU5TLY ) ! REGUL>ITY ( ! BUDGET2 

,?AT1 9 A NORMAL /ATE ( ?+1 ! SUM ( ! CONTRIBUTIONS W\LD APPE> TO HAVE TO BE ONE TW5TIE? ( ! TOTAL PRODUCT ( ! C\NTRY1 & CAN BE R$UC$ TO ?IRTIE?2 

,?AT1 9 MOD]N SOCIETIES1 ALL ! CITIZ5S BE+ EQUAL BE=E ! LAW1 ! EXP5SES ( ! ,/ATE MU/ BE SETTL$ )\T DI/9CTION BY ALL & 9 PROPORTION TO !IR ABILITIES2 

,?AT ALL TAXATION1 :ATEV] ITS =M & ITS BASE1 IS ULTIMATELY COLLECT$ ON ! COLLECTIVE PRODUCT2 

,?AT AS A CONSEQU5CE ALL TAX FEES >E R$UC$ TO A TAX ON CONSUMPTION2 

,?AT1 ?R\< ! MOVEM5T ( VALUES & ! RULE ?AT PRESIDES OV] ! =MATION ( PRICES1 ?AT TAX ON CONSUMPTION F9DS ITSELF SETTL$1 9 A V]Y L>GE P>T1 NOT 9DIVIDUALLY AS IT SEEMS FROM ! RATES ( CONTRIBUTION1 BUT BY ! MASSES2 

,?AT AS A RESULT ( ?IS TAXATION1 TAK5 9 ITS G5]AL CASE1 IS R$UC$1 BUT = M9OR DETAILS1 TO A CAPITATION2 

,?AT1 ) REG>D TO ! 9EQUALITY ( =TUNES1 ?AT CAPITATION CON/ITUTES A TRUE PROGRESSIVE TAX 9 9V]SE PROPORTION TO =TUNE & DIRECT PROPORTION TO 9DIG5CE2 

,?AT1 UND] ! 9FLU5CE ( !SE TWO CAUSES1 ! 9CESSANT MOVEM5T ( VALUES & ! 9EQUALITY ( =TUNES1 ! PROBLEM ( ! BALANC+ ( TAXATION IS 9SOLUBLE1 & ?AT ALL ?AT WE CAN OBTA9 9 ?IS REG>D IS R$UC$ TO AN APPROXIMATION2 

,?AT 9 ORD] TO RETURN TO ,JU/ICE 9 TAXATION1 ! TRUE ME?OD1 ! S+LE & UNIQUE MEANS IS ?US TO WORK T[>D ! EQUALIZATION ( =TUNES !MSELVES1 SOME?+ ?AT DOES NOT DEP5D ON ! 9ITIATIVE ( ! ,/ATE1 BUT SOLELY ON ! 9TELLIG5CE & WILL ( ! CITIZ5S :O CONS5T TO ! TAX2 

,?AT EV]Y ATTEMPT MADE 9 ANO!R DIRECTION 9 ORD] TO >RIVE AT ! EQUALIZATION ( TAXATION1 EI!R BY A PROGRESSIVE TAX1 OR BY A TAX ON CAPITAL1 OR BY A TAX ON R5T OR 9COME1 LEADS TO ABSURDITY & BR+S AB\T 5ORM\S P]TURBATIONS = PUBLIC ECONOMY2 

,?AT A S+LE TAX1 9V>IABLY RESULT+ 9 ! CONC5TRATION 9 ONE S+LE 9/ANCE ( ALL ! FISCAL 9IQUITIES DIVID$ 9 A MULTITUDE DE TAXES1 W\LD BE ! MO/ CRU%+ ( TAXES & ! WOR/ ( SY/EMS2 

,?AT ! TRUE M>* TO FOLL[ BE+1 9 ! F9AL ACC\NT1 TO SUBMIT TO ! LAW1 OR1 TO PUT IT MORE CORRECTLY1 TO ! EGALIT>IAN T5D5CY1 ! :OLE DIFFICULTY CONSI/S 9 TURN+ TAXATION 9 ?AT DIRECTION & ORGANIZ+ IT 9 ?AT SPIRIT2 

,?AT ! FIR/ ?+ TO DO 9 ORD] TO >RIVE AT ?AT 5D IS TO CON/ITUTE AN ALL[ANCE TO ! ,/ATE2 

,?AT ?IS ALL[ANCE %\LD BE E/ABLI%$ ON ! R5T ( L&S APPROPRIAT$ & 9 A GOOD /ATE = CULTIVATION .<EXPLOITATION.>2 

,?AT ON TOP ( ?AT ALL[ANCE1 ON :I* ! :OLE SY/EM ( TAXATION MU/ PIVOT1 ! ,/ATE %\LD E/ABLI% TWO CATEGORIES ( TAXES1 ONE ON PUBLIC S]VICES1 DIRECTLY REPRODUCTIVE1 CR$IT1 MEANS ( TRANSPORT1 M9ES1 DOCKS1 WAT]S & =E/S1 ETC42 ! O!R CONSI/+ ( A S]IES ( FACULTATIVE CONTRIBUTIONS1 ON ALL ! OBJECTS ( CONSUMPTION & USE1 ON TRANSACTIONS1 ETC42 

,?AT = !SE V>I\S CONTRIBUTIONS1 ! ,/ATE WILL APPLY1 ACCORD+ TO ! CIRCUM/ANCES1 PROGRESSION TO SOME1 PROPORTIONALITY TO O!RS1 9 SU* AS WAY AS TO PROMOTE ! EGALIT>IAN MOVEM5T1 ! 9ITIATIVE1 DIRECTION & ACCEL]ATION ( :I* WILL BE UP TO ! NATION ALONE4 

,ALL ( ?AT1 ,I D>E SAY1 IS SIMPLE1 CLE>1 NATURAL1 LOGICAL1 &1 = :OEV] RALLIES TO ! NEW RI<T1 CONCLUSIVE4 ,! PRACTICE F9DS ITS EXPLANATION !RE1 ! HI/ORICAL MOVEM5T ITS JU/IFICATION1 ! UTOPIA ITSELF ITS REASON4 ,! TRANSITIONS CAN BE H&L$ AS SL[LY AS Y\ WI%4 

,N[1 ?AT LEGISLATION ( TAXATION1 :]E WE SEE ! ANCI5T 9IQUITY CONV]T$ LITTLE BY LITTLE 9TO AN 9/RUM5T ( ,JU/ICE1 IS NOT \R 9V5TION1 & IT IS ?AT :I* MAKES ITS TRIUMPH4 ,WE HAVE D$UC$ IT FROM PR9CIPLES & FACTS ABOVE ALL >BITR>9ESS2 WE HAVE FRE$ IT1 9 %ORT1 FROM ! MOVEM5TS ( HI/ORY & ! CONTRADICTION ( IDEAS2 WE HAVE GRASP$ ITS VE/IGES & 9DICAT$ ! ORGANIZ+ & LIB]AL T5D5CY EV5 9 ! 9V5TIONS ( ! MO/ TYRANNICAL TAX SY/EM4 ,SO ?AT IF \R DEMOCRATIC CIVILIZATION1 VICTORI\S OV] FOOLI% RESI/ANCES1 EV] MANAGES TO DET]M9E ITS ASPIRATIONS & TO CON/ITUTE ITSELF ON A TRUE BASIS1 IT W\LD F9D ITS MO/ DECISIVE >GUM5T1 & ITS CONSOLIDATION1 9 ! !ORY ( TAXATION4 

,! PROGRESSIVE1 9DEF9ITE R$UCTION ( ! CO/S ( ! ,/ATE2 

,SOME TAXES COMB9$ 9 SU* A WAY ?AT !Y S]VE AT ONCE TO PAY = ! PUBLIC S]VICES1 TO MOD]ATE ! ECONOMIC MOVEM5T1 TO DISCIPL9E ! M>KET1 & TO PROMOTE ! EMANCIPATION ( ! WORK+ CLASSES2 

,! BALANCE ( PROP]TIES2 

,! 9VIOLABILITY ( 9H]ITANCES2 

,!E LEVEL+ ( =TUNES2 

,SOCIETY ADVANC+ ) AN EV5 /EP 9 JU/ICE1 LIB]TY & WEAL?3 

,?AT IS :AT WE MEAN FROM N[ ON BY ?IS WORD1 ODI\S & CURSE = SO MANY C5TURIES1 ,TAXATION4 

,FROM 3 ,!,AN>*I/,LIBR>Y4ORG4 

,*RONOLOGY 3 
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,JANU>Y #i1 #bbb 3 ,! ,!ORY ( ,TAXATION -- ,UPDAT$4 

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