But misery accompanies the poor， for， on the one hand， they are involved in debt， and， on the other， the closed circles administering municipal affairs impose taxation on the poor. The towns being oppressed by the fisc， they in their turn oppress the people by passing to them the load which the king had imposed. Seven times in twenty-eight years[64] he withdraws and re-sells the right of appointing their municipal officers， and， to get rid of "this enormous financial burden，" the towns double their octrois. At present， although liberated， they still make payment； the annual charge has become a perpetual charge； never does the fisc release its hold； once beginning to suck it continues to suck. "Hence， in Brittany，" says an intendant， "not a town is there whose expenses are not greater than its revenue."[65] They are unable to mend their pavements， and repair their streets， "the approaches to them being almost impracticable."What could they do for self-support， obliged， as they are， to pay over again after having already paid？ Their augmented octrois， in 1748， ought to furnish during a period of eleven years a total of 606，000livres； but， the eleven years having lapsed， the tax authorities， in spite of having been paid， still maintains its exigencies， and to such an extent that， in 1774， they have contributed 2，071，052 livres， the provisional octroi being still maintained. - Now， this exorbitant octroi bears heavily everywhere on the most indispensable necessities， the artisan being more heavily burdened than the bourgeois. In Paris， as we have seen above， wine pays forty-seven livres a hogshead entrance duty which， at the present standard of value， must be doubled. "A turbot， taken on the coast at Harfleur and brought by post， pays an entrance duty of eleven times its value， the people of the capital therefore being condemned to dispense with fish from the sea."[66] At the gates of Paris， in the little parish of Aubervilliers， I find "excessive duties on hay， straw， seeds， tallow， candles， eggs， sugar， fish， faggots and firewood."[67] Compiegne pays the whole amount of its taille by means of a tax on beverages and cattle[68]. "In Toul and in Verdun the taxes are so onerous that but few consent to remain in the town， except those kept there by their offices and by old habits."[69] At Coulommiers， "the merchants and the people are so severely taxed they dread undertaking any enterprise." Popular hatred everywhere is profound against octroi， barrier and clerk. The bourgeois oligarchy everywhere first cares for itself before caring for those it governs. At Nevers and at Moulins，[70] "all rich persons find means to escape their turn to collect taxes by belonging to different commissions or through their influence with the élus， to such an extent that the collectors of Nevers， of the present and preceding year， might be mistaken for real beggars； there is hardly any small village whose tax collectors are solvent， since the tenant farmers (métayers) have had to be appointed." At Angers， "independent of presents and candles， which annually consume 2，172 livres， the public pence are employed and wasted in clandestine outlays according to the fancy of the municipal officers." In Provence， where the communities are free to tax themselves and where they might be expected to show some consideration for the poor， "most of the towns， and notably Aix， Marseilles and Toulon，[71] pay their impositions，" local and general， "exclusively by the tax called the "piquet." This is a tax "on all species of flour belonging to and consumed on the territory；" for example， of 254，897livres， which Toulon expends， the piquet furnishes 233，405. Thus the taxation falls wholly on the people， while the bishop， the marquis， the president， the merchant of importance pay less on their dinner of delicate fish and becaficos than the caulker or porter on his two pounds of bread rubbed with a piece of garlic！ Bread in this country is already too dear！ And the quality is so poor that Malouet， the intendant of the marine， refuses to let his workmen eat it！
"Sire，" said M. de la Fare， bishop of Nancy， from his pulpit， May 4th， 1789， "Sire， the people over which you reign has given unmistakable proofs of its patience. . . . They are martyrs in whom life seems to have been allowed to remain to enable them to suffer the longer."VIII. COMPLAINTS IN THE REGISTERS[72].
"I am miserable because too much is taken from me. Too much is taken from me because not enough is taken from the privileged. Not only do the privileged force me to pay in their place， but， again， they previously deduct from my earnings their ecclesiastic and feudal dues. When， out of my income of 100 francs， I have parted with fifty-three francs， and more， to the collector， I am obliged again to give fourteen francs to the seignior， also more than fourteen for tithes，[73] and， out of the remaining eighteen or nineteen francs， Ihave additionally to satisfy the excise men. I alone， a poor man， pay two governments， one the old government， local and now absent， useless， inconvenient and humiliating， and active only through annoyances， exemptions and taxes； and the other， recent， centralized， everywhere present， which， taking upon itself all functions， has vast needs， and makes my meager shoulders support its enormous weight."These， in precise terms， are the vague ideas beginning to ferment in the popular brain and encountered on every page of the records of the States-General.