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 Regime, or with those of the Revolution, are masterpieces.
III.

Formation of Honest, Efficient Tax Collectors Direct 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.