Chapter 466: The French National Tax Bureau
Joseph brightened the Gas Lamp on his desk. Its white light instantly illuminated the room.
He then took out paper and pen and began drafting his Tax System Reform plan. First on the agenda was the establishment of local tax bureaus in each province.
While tax collection would remain under the control of Tax Farmers for the short term, government departments still needed to be built, personnel recruited, and the tax collection process familiarized as soon as possible.
Joseph hesitated for a moment, contemplating the training of tax officials, but quickly wrote down: 'The Paris Police Academy is to establish an "Academy of Economics" specifically responsible for training tax officials.'
Tax collection in this era was undoubtedly a technical skill. Knowing which taxes to collect, how to collect them, how to uncover tax evasion, and even how to locate taxpayers all required extensive experience.
One could say that tax officials needed proficiency in economics, law, criminal investigation, and various other skills. Compared to government officials, they were more akin to police officers.
Once the Tax Farmer system was abolished, the local tax bureaus would immediately take over their previous duties. In other words, the smooth transition of Tax System Reform hinged entirely on the competence of the tax officials.
Joseph was confident that the professionally trained tax officials from the Paris Police Academy would be vastly superior to the 'wild' tax officials who had previously relied solely on self-gained experience.
Beyond the local tax bureaus, the plan was to establish the French National Tax Bureau, modeled after the IRS of later generations.
National tax systems, however, only emerged in the mid-19th century. They were primarily designed to strengthen a nation's fiscal regulatory capacity, representing a new type of economic tool vital for balanced national development. Joseph decided to implement it early for France.
Tax officials of the National Tax Bureau would possess extremely high enforcement authority, even surpassing the Secret Police in financial matters. Whether one was a noble or a bank, they could inspect accounts at any time, freeze assets, and even directly auction off the assets of tax evaders.
For individuals or organizations with tax issues, the National Tax Bureau would also have the authority to summon and detain them.
While these tax departments might seem unremarkable to people in the 21st century, they were, in fact, the most scientific outcome of over two centuries of continuous experimentation and adjustment in tax reform across European nations.
Joseph continued to write the operational framework for the Tax Bureau from memory—
Developing plans, attendance regulations, tax settlement, tax audits, handling outstanding taxes...
It was a thoroughly modern operational mechanism, precise and efficient.
It was important to remember that, aside from Britain's nascent modern tax system, other nations had yet to escape the feudal tax model. Essentially, a tax official, accompanied by a few subordinates, would go door-to-door collecting money. No one knew who might have paid less, and if extra taxes were collected, it was entirely at the official's discretion—little different from a street thug collecting protection money.
After writing for an unknown period, Joseph yawned and began brainstorming how to adjust tax items to better suit the development of industry and commerce.
For instance, he considered introducing personal income tax, standardizing consumption tax, Value-Added Tax, and so on. Naturally, he also planned to abolish taxes unsuitable for the Industrial Revolution, such as the Poll Tax, Military Tax, and liquor taxes.
He couldn't help but sigh in relief. It was fortunate he had seized legislative power earlier; otherwise, such extensive tax adjustments would undoubtedly face a torrent of opposition.
Yet, these adjustments were paving France's path from an agricultural nation to an industrial one, and he intended to implement them all as part of this Tax System Reform.
For the Industrial Revolution, institutional resistance often posed a greater challenge than technical hurdles. Thus, no matter how difficult the Tax System Reform, it had to be seen through.
It was nearing 1:30 AM. Eman looked at the Crown Prince, who had fallen asleep slumped over his desk, his eyes filled with reverence. He quietly approached, gently covered him with a blanket, and then extinguished the Gas Lamp.
...
Silesia.
East of Liegnitz.
Hedwig, the Second Colonel of the Austrian Royal Hendris Infantry Regiment, pressed his left shoulder, gazing up at the nearly one hundred neatly arranged military tents in the distant open field. He turned his head and said to his attendant beside him:
"This must be the place, right?"
The attendant spurred his horse forward a short distance and soon spotted a wooden sign hanging on the fence outside the cluster of tents. It read "Field Hospital" in both French and German.
He quickly turned back and called out loudly to Hedwig:
"Colonel, we've arrived!"
Before long, the two arrived at the entrance of the field hospital, where two French soldiers on guard immediately stepped forward to block them:
"Halt. This is a disinfection zone. Entry is prohibited."
Hedwig quickly gestured to the bandage on his shoulder, explaining in fluent French:
"I'm injured and need treatment here."
His attendant swiftly produced an application from the Austrian military and handed it to the guard:
"Our lord is the Second Colonel of the Royal Hendris Infantry Regiment. This is the treatment application, signed by Marshal Lacy."
A French soldier gestured for him to wait, then quickly ran into the field hospital.
Moments later, Perna emerged with the soldier, dressed in a white gown and wearing a man's top hat. She looked at Hedwig, who had dismounted, and said:
"Major, according to regulations, you may receive treatment here, but your wound must first be examined and disinfected."
Indeed, with many injured soldiers requiring treatment, Perna, as one of the founders and supervisors of the Guards Corps field hospital, felt a doctor's duty to remain on the front lines to aid the wounded, rather than returning to France with the Crown Prince.
"Why is there a woman in the hospital?" Hedwig, clearly recognizing the person before him as a lady, grumbled under his breath with some displeasure. He then looked at the disinfection orderly behind her and asked, "You must be the military doctor in charge here, I presume..."
Before he could finish speaking, a carriage galloped up, pulling to a halt in front of them. A very young officer emerged, assisted by an attendant, and anxiously addressed the French soldiers:
"I am Ferdinand from the Seventh Dragoon Battalion. My leg is injured, and I hope to receive treatment here."
Perna glanced at his epaulets, noting he was also a Major, and could only say with difficulty:
"Officer, there is only one bed left in the field hospital."
Ferdinand shot her a puzzled look, ignoring her, and also addressed the disinfection orderly:
"I have an application signed by Marshal Lacy. You must prioritize me..."
Hedwig immediately retorted testily:
"I also have a document signed by the Marshal. You should be behind me in line."
Ferdinand glanced at the bandage on his shoulder and forced a smile:
"Major, your injury doesn't appear to be too severe."
He then gestured to his own leg:
"As for me, you see, I've had a bayonet pierce my calf. If I don't get treatment soon, it's very likely..."
"No, no, I'm seriously injured too." Hedwig declared, already beginning to unwrap his bandage. "See for yourself."
The two quickly began to argue outside the field hospital, neither willing to yield. They both knew that staying in their own casualty camps would most likely lead to infected wounds and then to meeting their Maker.
The French field hospital, however, boasted a wound healing rate of up to 70%. Only here could they hope to save their lives!
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