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.
Nevertheless it is not so repulsive as the other because the levies
of the State disappear in the price of the article, the hand of the
Exchequer being hidden by the hand of the dealer. The Government
clerk formerly presented himself with his stamped paper and the
seller handed him the money without much grumbling, knowing that he
would soon be more than reimbursed by his customer: the indirect tax
is thus collected. Should any difficulty arise, it is between the
dealer and the taxpayer who comes to his shop to lay in his little
store; the latter grumbles, but it is at the high price which he
feels, and possibly at the seller who pockets his silver; he does
not find fault with the clerk of the Exchequer, whom he does not see
and who is not then present In the collection of the direct tax, on
the contrary, it is the clerk himself whom he sees before him, who
abstracts the precious piece of silver.
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