The pomp is thus equal， but the expense is ten times less； the new master is able to derive a tenfold return from persons and money， because he squeezes the full value out of every man he employs and every crown he spends. Nobody has surpassed him in the art of turning money and men to account， and he is as shrewd， as careful， as sharp in procuring them as he is in profiting by them.
II. Equitable Taxation.
The apportionment of charges. - New fiscal principle and new fiscal machinery.
In the assignment of public burdens and of public offices Napoleon therefore applies the maxims of the new system of rights， and his practice is in conformity with the theory. For the social order， which， according to the philosophers， is the only just one in itself， is at the same time the most profitable for him： he adds equity because equity is profitable to him. - And first， in the matter of public burdens， there shall be no more exemptions. To relieve any category of taxpayers or of conscripts from taxation or from military service would annually impoverish the treasury by so many millions of crowns， and diminish the army by so many thousands of soldiers.
Napoleon is not the man to deprive himself without reason of either a soldier or a franc； above all things， he wants his army complete and his treasury full； to supply their deficits he seizes whatever he can lay his hands on， both taxable material as well as recruitable material. But all material is limited； if he took too little on the one hand he would be obliged to take too much on the other； it is impossible to relieve these without oppressing those， and oppression， especially in the matter of taxation， is what， in 1789， excited the universal jacquerie， perverted the Revolution， and broke France to pieces. - At present， in the matter of taxation， distributive justice lays down a universal and fixed law； whatever the property may be， large or small， and of whatever kind or form， whether lands， buildings， indebtedness， ready money， profits， incomes or salaries， it is the State which， through its laws， tribunals， police， gendarmes and army， preserves it from ever ready aggression within and without； the State guarantees， procures and ensures the enjoyment of it.
Consequently， property of every species owes the State its premium of assurance， so many centimes on the franc. The quality， the fortune， the age or the *** of the owner is of little importance； each franc assured， no matter in whose hands， must pay the same number of centimes， not one too much， not one too little. - Such is the new principle. To announce it is easy enough； all that is necessary is to combine speculative ideas， and any Academy can do that. The National Assembly of 1789 had proclaimed it with the rattling of drums， but merely as a right and with no practical effect. Napoleon turns it into a reality， and henceforth the ideal rule is applied as strictly as is possible with human material， thanks to two pieces of fiscal machinery of a new type， superior of their kind， and which， compared with those of the ancient Régime， or with those of the Revolution， are masterpieces.
III. Formation of Honest， Efficient Tax CollectorsDirect real and personal taxation. - In what respect the new machinery is superior to the old. - Full and quick returns. - Relief to taxpayers. - Greater relief to the poor workman and small farmer.
The collection of a direct tax is a surgical operation performed on the taxpayer， one which removes a piece of his substance： he suffers on account of this and submits to it only because he is obliged to. If the operation is performed on him by other hands he submits to it willingly or not. But that he should do it himself， spontaneously and with his own hands， it is not to be thought of. On the other hand， the collection of a direct tax according to the prescriptions of distributive justice， is a subjection of each taxpayer to an amputation proportionate to his bulk or， at least， to his surface；this requires delicate calculation and is not to be entrusted to the patients themselves， for， not only are they surgical novices and poor calculators， but， again， they are interested in calculating falsely.
They have been ordered to assess their group with a certain total weight of human substance， and to apportion to each individual in their group the lighter or heavier portion he must provide. Everyone will soon understand that， the more that is cut from the others， the less will be required of him. And as each is more sensitive to his own suffering， although moderate， than to another's suffering， even excessive， each， therefore， be his neighbor little or big， is inclined， in order to unjustly diminish his own sacrifice by an ounce， to add a pound unjustly to that of his neighbor.
Up to this time， in the construction of the fiscal machine， nobody knew or had been disposed to take into account such natural and powerful sentiments； through negligence or through optimism， the taxpayer had been introduced into the mechanism in the quality of first agent； before 1789， in the quality of a responsible and constrained agent； after 1789， in the quality of a voluntary and philanthropic agent. Hence， before 1789， the machine had proved mischievous， and after 1789， impotent； before 1789， its working had been almost fatal，[15] and after 1789 its returns scarcely amounted to anything.[16] Finally， Napoleon establishes independent， special and competent operators， enlightened by local informers， but withdrawn from local influences. These are appointed， paid and supported by the central government， forced to act impartially by the appeal of the taxpayer to the council of the prefecture， and forced to keep correct accounts by the final auditing of a special court (cour des comptes).