for it is they who assess the extraordinary taxes， and often， as at Montbrison， "without making any list or record of collections." On Frimaire 16， year II.， the financial committee reports that "the collection and application of extraordinary taxes is unknown to the government； that it was impossible to supervise them， the National treasury having received no sums whatever arising from these taxes."[111] Two years after， four years after， the accounts of revolutionary taxation of forced loans， and of pretended voluntary gifts， still form a bottomless pit； out of forty billions of accounts rendered to the National Treasury only twenty are found to be verified； the rest are irregular and worthless. Besides， in many cases， not only is the voucher worthless or not forthcoming， but， again， it is proved that the sums collected disappeared wholly or in part. At Villefranche， out of one hundred and thirty-eight thousand francs collected， the collector of the district deposited but forty-two thousand； at Baugency， out of more than five hundred thousand francs collected， there were only fifty thousand deposited； at la Réole， out of at least five hundred thousand francs collected， there were but twenty-two thousand six hundred and fifty deposited. "The rest，" says the collector at Villefranche， "were wasted by the Committee of Surveillance." "The tax-collectors，" writes the national-agent at Orleans， "after having employed terror gave themselves up to orgies and are now building palaces."[112] - As to the expenses which they claim， they almost always consist of "indemnities to members of revolutionary committees， to patriots， and to defray the cost of patriotic missions，" to maintaining and repairing the meeting-rooms of the popular clubs， to military expeditions， and to succoring the poor， so that three or four hundred millions in gold or silver， extorted before the end of 1793， hundreds of millions of assignats extorted in 1793 and 1794， in short， almost the entire product of the total extraordinary taxation[113] was consumed on the spot and by the sans-culottes. Seated at the public banqueting table they help themselves first， and help themselves copiously.
A second windfall， equally gross. Enjoying the right to dispose arbitrarily of fortunes， liberties and lives， they can traffic in these， while no traffic can be more advantageous， both for buyers and sellers. Any man who is rich or well-off， in other words， every man who is likely to be taxed， imprisoned or guillotined， gladly consents "to compound，" to redeem himself and those who belong to him. If he is prudent， he pays， before the tax， so as not to be over-taxed； he pays， after the tax， to obtain a diminution or delays； he pays to be admitted into the popular club. When danger draws near he pays to obtain or renew his certificate of civism， not to be declared "suspect，" not to be denounced as a conspirator. After being denounced， he pays to be allowed imprisonment at home rather than in the jail， to be allowed imprisonment in the jail rather than in the general prison， to be well treated if he gets into this， to have time to get together his proofs in evidence， to have his record (dossier)placed and kept at the bottom of the file among the clerk's registers， to avoid being inscribed on the next batch of cases in the revolutionary Tribunal. There is not one of these favors that is not precious； consequently， ransoms without number are tendered， while the rascals[114] who swarm on the revolutionary committees， need but open their hands to fill their pockets. They run very little risk， for they are held in check only by their own kind， or are not checked at all. In any large town， two of them suffice for the issue of a warrant of arrest save a reference to the Committee within twenty-four hours， with the certainty that their colleagues will kindly return the favor.[115] Moreover， the clever ones know how to protect themselves beforehand. For example， at Bordeaux， where one of these clandestine markets had been set up， M. Jean Davilliers， one of the partners in a large commercial house， is under arrest in his own house， guarded by four sans-culottes； on the 8th of Brumaire， he is taken aside and told "that he is in danger if he does not come forward and meet the indispensable requirements of the Revolution in its secret expenditures." An important figure， Lemoal， member of the revolutionary committee and administrator of the district， had spoken of these requirements and thought that M. Davilliers should contribute the sum of one hundred and fifty thousand livres. Upon this， a knock at the door is heard； Lemoal enters and all present slip out of the room， and Lemoal pronounces these words only： "Do you consent？" - "But I cannot thus dispose of my partners' property." -"Then you will go to prison." At this threat the poor man yields and gives his note to Lemoal at twenty days， payable to bearer， for one hundred and fifty thousand livres， and， at the end of a fortnight， by dint of pushing his claims， obtains his freedom. Thereupon， Lemoal thinks the matter over， and deems it prudent to cover up his private extortion by a public one. Accordingly， he sends for M. Davilliers ：
