There is injustice in requiring the same poll-tax of ten francs
from the laborer who earns one thousand francs and from the
artist or physician who has an income of sixty thousand.--J.
Garnier: Principles of Political Economy.
[24] This sentence, as it stands, is unintelligible, and probably
is not correctly quoted by Proudhon. At any rate, one of
Garnier's works contains a similar passage, which begins thus:
"Given a levy of one on the area of the land, and lands of
different qualities producing, the first eight, the second six,
the third five, the tax will call for one- eighth," etc. This is
perfectly clear, and the circumstances supposed are aptly
illustrative of Proudhon's point. I should unhesitatingly
pronounce it the correct version, except for the fact that
Proudhon, in the succeeding paragraph, interprets Garnier as
supposing income to be assessed instead of capital.--Translator.
These reflections are very sound, although they apply only to
collection or assessment, and do not touch the principle of the
tax itself.
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