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overburdening the poor。 To give another example。 Suppose a share
assessed to each person of one or two francs for the consumption of
salt and you obtain ten or a dozen millions； the modern 〃gabelle〃
disappears； the poor breathe freer； agriculture is relieved； the State
receives as much； and no tax…payer complains。 All persons； whether
they belong to the industrial classes or to the capitalists； will see
at once the benefits of a tax so assessed when they discover how
commerce increases； and life is ameliorated in the country districts。
In short； the State will see from year to year the number of her well…
to…do tax…payers increasing。 By doing away with the machinery of
indirect taxation； which is very costly （a State； as it were； within a
State）； both the public finances and the individual tax…payer are
greatly benefited； not to speak of the saving in costs of collecting。
The whole subject is indeed less a question of finance than a question
of government。 The State should possess nothing of its own； neither
forests； nor mines； nor public works。 That it should be the owner of
domains was； in Rabourdin's opinion； an administrative contradiction。
The State cannot turn its possessions to profit and it deprives itself
of taxes； it thus loses two forms of production。 As to the
manufactories of the government； they are just as unreasonable in the
sphere of industry。 The State obtains products at a higher cost than
those of commerce； produces them more slowly； and loses its tax upon
the industry； the maintenance of which it； in turn； reduces。 Can it be
thought a proper method of governing a country to manufacture instead
of promoting manufactures？ to possess property instead of creating
more possessions and more diverse ones？ In Rabourdin's system the
State exacted no money security； he allowed only mortgage securities；
and for this reason： Either the State holds the security in specie；
and that embarrasses business and the movement of money； or it invests
it at a higher rate than the State itself pays； and that is a
contemptible robbery； or else it loses on the transaction； and that is
folly； moreover； if it is obliged at any time to dispose of a mass of
these securities it gives rises in certain cases to terrible
bankruptcy。
The territorial tax did not entirely disappear in Rabourdin's plan；
he kept a minute portion of it as a point of departure in case of war；
but the productions of the soil were freed； and industry； finding raw
material at a low price； could compete with foreign nations without
the deceptive help of customs。 The rich carried on the administration
of the provinces without compensation except that of receiving a
peerage under certain conditions。 Magistrates； learned bodies；
officers of the lower grades found their services honorably rewarded；
no man employed by the government failed to obtain great consideration
through the value and extent of his labors and the excellence of his
salary； every one was able to provide for his own future and France
was delivered from the cancer of pensions。 As a result Rabourdin's
scheme exhibited only seven hundred millions of expenditures and
twelve hundred millions of receipts。 A saving of five hundred millions
annually had far more virtue than the accumulation of a sinking fund
whose dangers were plainly to be seen。 In that fund the State；
according to Rabourdin； became a stockholder； just as it persisted in
being a land…holder and a manufacturer。 To bring about these reforms
without too roughly jarring the existing state of things or incurring
a Saint…Bartholomew of clerks； Rabourdin considered that an evolution
of twenty years would be required。
Such were the thoughts maturing in Rabourdin's mind ever since his
promised place had been given to Monsieur de la Billardiere； a man of
sheer incapacity。 This plan； so vast apparently yet so simple in point
of fact； which did away with so many large staffs and so many little
offices all equally useless； required for its presentation to the
public mind close calculations； precise statistics； and self…evident
proof。 Rabourdin had long studied the budget under its double…aspect
of ways and means and of expenditure。 Many a night he had lain awake
unknown to his wife。 But so far he had only dared to conceive the plan
and fit it prospectively to the administrative skeleton； all of which
counted for nothing；he must gain the ear of a minister capable of
appreciating his ideas。 Rabourdin's success depended on the tranquil
condition of political affairs； which up to this time were still
unsettled。 He had not considered the government as permanently secure
until three hundred deputies at least had the courage to form a
compact majority systematically ministerial。 An administration founded
on that basis had come into power since Rabourdin had finished his
elaborate plan。 At this time the luxury of peace under the Bourbons
had eclipsed the warlike luxury of the days when France shone like a
vast encampment； prodigal and magnificent because it was victorious。
After the Spanish campaign； the administration seemed to enter upon an
era of tranquillity in which some good might be accomplished； and
three months before the opening of our story a new reign had begun
without any apparent opposition； for the liberalism of the Left had
welcomed Charles X。 with as much enthusiasm as the Right。 Even clear…
sighted and suspicious persons were misled。 The moment seemed
propitious for Rabourdin。 What could better conduce to the stability
of the government than to propose and carry through a reform whose
beneficial results were to be so vast？
Never had Rabourdin seemed so anxious and preoccupied as he now did in
the mornings as he walked from his house to the ministry； or at half…
past four in the afternoon； when he returned。 Madame Rabourdin； on her
part； disconsolate over her wasted life； weary of secretly working to
obtain a few luxuries of dress； never appeared so bitterly
discontented as now； but； like any wife who is really attached to her
husband； she considered it unworthy of a superior woman to condescend
to the shameful devices by which the wives of some officials eke out
the insufficiency of their husband's salary。 This feeling made her
refuse all intercourse with Madame Colleville； then very intimate with
Francois Keller； whose parties eclipsed those of the rue Duphot。
Nevertheless； she mistook the quietude of the political thinker and
the preoccupation of the intrepid worker for the apathetic torpor of
an official broken down by the dulness of routine； vanquished by that
most hateful of all miseries； the mediocrity that simply earns a
living； and she groaned at being married to a man without energy。
Thus it was that about this period in their lives she resolved to take
the making of her husband's fortune on herself； to thrust him at any
cost into a higher sphere； and to hide from him the secret springs of
her machinations。 She carr