Thus, in the first shearing of the sheep the exchequer cuts deep, as deep as possible; but it has sheared only the sheep whose fleece is more or less ample; its scissors have scarcely touched the others, much more numerous, whose wool, short, thin and scant, is maintained only by day-wages, the petty gains of manual labor .-- Compensation is to come when the exchequer, resuming its scissors, shears the second time: it is the indirect tax which, although properly levied and properly collected, is, in its nature, more burdensome for the poor than for the rich and well-off.
Through this tax, and through to the previous action of customs-duties, tolls, octrois or monopolies, the State collects a certain percentage on the price of various kinds of merchandise sold.

In this way it participates in trade and commerce and itself becomes a merchant.
It knows, therefore, like all able merchants, that, to obtain large profits, it must sell large quantities, that it must have a very large body of customers, that the largest body is that which ensures to it and embraces all its subjects, in short, that its customers must consist not only of the rich, who number merely tens of thousands, not only the well-to-do, who number merely hundreds of thousands, but likewise the poor and the half-poor, who number millions and tens of millions.

Hence, in the merchandise by the sale of which it is to profit, it takes care to include staple articles which everybody needs, for example, salt, sugar, tobacco and beverages in universal and popular use.

This accomplished, let us follow out the consequences, and look in at the shops over the whole surface of the territory, in the towns or in the villages, where these articles are disposed of.

Daily and all day long, consumers abound; their large coppers and small change constantly rattle on the counter; and out of every large copper and every small piece of silver the national treasury gets so many centimes: that is its share, and it is very sure of it, for it is already in hand, having received it in advance.