Three times out of four the former levy with this apportionment would not be returned; through prudence as well as humanity, the legislator is bound not to overburden the poor.
Recently, in organizing the general tax and the revenue of the State, he has looked out for them; now, in organizing the local tax and the revenue of the department or of the commune, he looks out for them to a still greater extent.
In the new financial scheme, so many centimes, added to each franc of direct tax, form the principal resource of the department and commune, and it is through this extra charge that each taxpayer pays his quota of local expenditure.

Now, there is no surcharge on the personal tax, no additional centimes.

Under this heading, the laborer without any property or income, the workman who lives in lodgings, on his wages, and from day to day, contributes nothing to the expenses of his commune or department.

In vain do "additional centimes" pour down on other branches of direct taxation; they are not grafted on this one, and do not suck away the substance of the poor.[4209]--There is the same regard for the half poor, in relation to the artisan who furnishes his own room, but who lodges in an upper story, and in relation to the peasant whose hovel or cottage has but one door and one window.[4210] Their rate of taxation on doors and windows is very low, purposely reduced, kept below one franc a year, while the rate of their personal tax is scarcely higher.
"Additional centimes" may be imposed on so small a principal and be multiplied in vain, never will they reach more than an insignificant amount.-Not only are the destitute relieved of both principal and "additional centimes," the verified poor, those who are registered and are helped, or should be, that is to say 2,470,000 persons;[4211] but, again, others, by hundreds of thousands, whom the municipal council judges incapable of paying .-- Even when people possess but a small piece of land, they are also relieved of the land tax and of the numerous additional centimes which increase it.

Such is the case with those who are infirm or burdened with a family.