Excerpt from Thoughts on the Principles of Taxation: With Reference to a Property Tax, and Its Exceptions "Fidele a son caractere, Napoleon ne craignit pas, le jour meme ou il briguait le trone, de retablir, sous le nom des droits-reunis, le plus impopulaire, mais le plus utile des impots. "Il cn fit la premiere proposition au Conseil d'Etat, et il y Soutint avec une sagacite merveilleuse, comme si les finances avaient ete l'etude de sa vie, les vrais principes de la matierc. A la theorie de I'impot unique, reposant exclusivement sur la terre, exigeant du fermier et du fermier et du proprietaire la totalite de la somme necessaire aux besoins de l'Etat, lcs obligeant a cn faire au moins l'avance dans la supposition la plus favourable pour eux, celle ou le rencherissement des produits agricoles les dedommage de cette avance, - a une theorie aussi follement exageree, il oppose la theorie simple et vraie de l'impot habiliment diversifie, reposant a la fois sur toutes les proprieties et sur totues les industries, ne demandant a aucune d'elles une portion trop considerable du revenu public, n'amenant par consequent aucun mouvemnet force dans les valeurs, puissant la richesse dans tous les canaux ou elle passe abondamment, et puissant dans chacun de ces canaux, de maniere a ne pas produire un abaissement trop sensible. "Ce systeme, fruit du temps et de l'experience, n'est susceptible que d'une seule objection: c'est que la diversite de l'impot entraine la diversite de la perception, et le contraire est si violente, que cette legere augmentation de frais ne saurait etre une consideration serieuse." - Histoire du consulat et de l'Empire, par M. A. Theira, vol. v. p. 162. 8vo. ed. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works."

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