They have been ordered to assess their group with a certain total weight of human substance, and to apportion to each individual in their group the lighter or heavier portion he must provide.

Everyone will soon understand that, the more that is cut from the others, the less will be required of him.

And as each is more sensitive to his own suffering, although moderate, than to another's suffering, even excessive, each, therefore, be his neighbor little or big, is inclined, in order to unjustly diminish his own sacrifice by an ounce, to add a pound unjustly to that of his neighbor.
Up to this time, in the construction of the fiscal machine, nobody knew or had been disposed to take into account such natural and powerful sentiments; through negligence or through optimism, the taxpayer had been introduced into the mechanism in the quality of first agent; before 1789, in the quality of a responsible and constrained agent; after 1789, in the quality of a voluntary and philanthropic agent.

Hence, before 1789, the machine had proved mischievous, and after 1789, impotent; before 1789, its working had been almost fatal,[3215] and after 1789 its returns scarcely amounted to anything.[3216] Finally, Napoleon establishes independent, special and competent operators, enlightened by local informers, but withdrawn from local influences.

These are appointed, paid and supported by the central government, forced to act impartially by the appeal of the taxpayer to the council of the prefecture, and forced to keep correct accounts by the final auditing of a special court (cour des comptes).