During later years these contributions had annually increased, and it is needless to point out that this was sufficient to make the relations of the State Governments to the central authorities disagreeable, and to cause some discontent with the new Constitution.

This meant also an increase of the amount which had to be raised by direct taxation.

Now Bismarck had always much disliked direct taxes; he had again and again pointed out that they were paid with great reluctance, and often fell with peculiar hardship on that very large class which could only just, by constant and assiduous labour, make an income sufficient for their needs.

Worst of all was it when they were unable to pay even the few shillings required; they then had to undergo the hardship and disgrace of distraint, and see their furniture seized and sold by the tax-collectors.

He had therefore always wished that the income derived from customs and indirect taxation should be increased so as by degrees to do away with the necessity for direct taxation, and if this could be done, then, instead of the States paying an annual contribution to the Empire, they would receive from the central Government pecuniary assistance.
The dislike of direct taxation is an essential part of Bismarck's reform; he especially disapproved of the Prussian system, the barbarous system, as he called it, according to which every man had to pay a small portion, it might be even a few _groschen_, in direct taxes.
"I ascribe," he said, "the large part of our emigration to the fact that the emigrant wishes to escape the direct pressure of the taxes and execution, and to go to a land where the _klassensteuer_ does not exist, and where he will also have the pleasure of knowing that the produce of his labours will be protected against foreign interference." His opinion cannot be called exaggerated if it is true that, as he stated, there were every year over a million executions involving the seizure and sale of household goods on account of arrears of taxation.
It was not only the State taxes to which he objected; the local rates for municipal expenses, and especially for education, fell very heavily on the inhabitants of large cities such as Berlin.