Without waiting， however， for any legal measures， they take the authority on themselves， rush to the toll-houses and drive out the clerks， while large quantities of provisions， which "through a singular predestination" were waiting at the gates， come in free of duty. - The Treasury defends itself as it best can against this universally bad disposition of the tax-payer， against these irruptions and infiltrations of fraud； it repairs the dike where it has been carried away， stops up the fissures and again resumes collections. But how can these be regular and complete in a State where the courts dare not condemn delinquents， where public force dares not support the courts，[39] where popular favor protects the most notorious bandits and the worst vagabonds against the tribunals and against the public powers？ At Paris， where， After eight months of impunity， proceedings are begun against the pillagers who， on the 13th of August， 1789， set fire to the tax offices， the officers of the election， "considering that their audiences have become too tumultuous， that the thronging of the people excites uneasiness， that threats have been uttered of a kind calculated to create reasonable alarm，" are constrained to suspend their sittings and refer matters to the National Assembly， while the latter， considering that "if prosecutions are authorized in Paris it will be necessary to authorize them throughout the kingdom，" decides that it is best "to veil the statue of the Law."[40]
Not only does the Assembly veil the statue of the Law， but it takes to pieces， remakes， and mutilates it， according to the requirements of the popular will； and， in the matter of indirect imposts all its decrees are forced upon it. The outbreak against the salt impost was terrible from the beginning； sixty thousand men in Anjou alone combined to destroy it， and the price of salt had to be reduced from sixteen to six sous.[41] The people， however， are not satisfied with this. This monopoly has been the cause of so much suffering that they are not disposed to put up with any remains of it， and are always on the side of the smugglers against the excise officers. In the month of January， 1790， at Béziers， thirty-two employees， who had seized a quantity of contraband salt on the persons of armed smugglers，[42] are pursued by the crowd to the H？tel-de-Ville； the consuls decline to defend them and run away； the troops defend them， but in vain. Five are tortured， horribly mutilated， and then hung.
In the month of March， 1790， Necker states that， according to the returns of the past three months， the deficit in the salt-tax amounts to more than four millions a month， which is four-fifths of the ordinary revenue， while the tobacco monopoly is no more respected than that of salt. At Tours，[43] the bourgeois militia refuse to give assistance to the employees， and "openly protect smuggling，" "and contraband tobacco is publicly sold at the fair， under the eyes of the municipal authorities， who dare make no Opposition to it." All receipts， consequently， diminish at the same time.[44] From the 1st of May， 1789， to the 1st of May， 1790， the general collections amount to 127 millions instead of 150 millions；the dues and excise combined return only 31， instead of 50 millions.
The streams which filled the public exchequer are more and more obstructed by popular resistance， and under the popular pressure， the Assembly ends by closing them entirely. In the month of March， 1790，[45] it abolishes salt duties， internal customs-duties， taxes on leather， on oil， on starch， and the stamp of iron. In February and March， 1791， it abolishes octrois and entrance-dues in all the cities and boroughs of the kingdom， all the excise duties and those connected with the excise， especially all taxes which affect the manufacture， sale， or circulation of beverages. The people have in the end prevailed， and on the 1st of May， 1791， the day of the application of the decree， the National Guard of Paris parades around the walls playing patriotic airs. The cannon of the Invalides and those on the Pont-Neuf thunder out as if for an important victory. There is an illumination in the evening， there is drinking all night， a universal revel. Beer， indeed， is to be had at three sous the pot， and wine at six sous a pint， which is a reduction of one-half； no conquest could be more popular， since it brings intoxication within easy reach of the thirsty.[46]
The object， now， is to provide for the expenses which have been defrayed by the suppressed octrois. In 1790， the octroi of Paris had produced 35，910，859 francs， of which 25，059，446 went to the State， and 10，851，413 went to the city. How is the city going to pay for its watch， the lighting and cleaning of its streets， and the support of its hospitals？ What are the twelve hundred other cities and boroughs going to do which are brought by the same stroke to the same situation？ What will the State do， which， in abolishing the general revenue from all entrance-dues and excise， is suddenly deprived of two-fifths of its revenue？ - In the month of March， 1790， when the Assembly suppressed the salt and other duties， it established in the place of these a tax of fifty millions， to be divided between the direct imposts and dues on entrance to the towns. Now， consequently， that the entrance-dues are abolished， the new charge falls entirely upon the direct imposts. Do returns come in， and will they come in？ - In the face of so many outbreaks， any indirect taxation (VAT) is， certainly， difficult to collect.
