Part 25

We will give here a fragment on political economy, to show the variety contained in the pages on which we draw:

“According to the system of modern economists, it would be desirable that the government should interfere as little as possible in the commerce and industry of the country. Nevertheless we cannot deny that in certain circumstances this intervention is very useful.”

“Taxes are regarded by economists as an evil, but as a necessary evil, since they provide for public expenses. Consequently, economists think that if the government possessed sufficient revenues, in domains for example, the suppression of all taxes would be a desirable measure.”

“Taxes are a means of influencing production and commerce to give to them a direction which they would not naturally have taken. Such an influence may undoubtedly have disagreeable consequences if the taxes are imposed without discrimination or exclusively for a fiscal purpose, but it is entirely otherwise if wisdom and tact preside at their institution.”

“A tax on the rent of a farm would be much better than a tax on the land itself. Proprietors then could only avoid taxes by themselves improving their property. As it is, they merely collect the rents, and usually employ their surplus in unproductive expenditure, while the proprietary farmers voluntarily devote theirs to the improvement of the land.”

“A tax on the farms would then result in the proprietors themselves working the lands, and this would mean better cultivation, and improvements which would yield returns indeed, but at too remote a period for the tenant. It would tend to a division of landed property, men of small fortune uniting in the purchase with capitalists who seek only the rent or payment for the land.”

“Great capitalists could not themselves cultivate vast extents of land, and not wanting to diminish their revenues by renting them, would be induced to sell portions suitable for cultivation by their new owners, and would then carry their money into new industrial and commercial enterprises.”

“The competition of the sellers would cause a momentary fall in the price of the lands, and would enable small farmers to become land-owners. The number of vast estates often badly managed would then be diminished, and considerable fortunes, changing hands more easily, would naturally pass into those which would be most likely to increase their value.”

“Proprietors, becoming cultivators to escape the taxes, would settle in the country, where their presence would disseminate intelligence and comfort; their revenues, before spent unprofitably, would then pay expenses and improvements on their property.”

“The establishment of such a tax would certainly find many opponents among proprietors, landed non-cultivators who form in fact the influential personnel in the state, for it is they who usually make the laws.”

“Perhaps it would be necessary to weaken their opposition by not subjecting the actual proprietors to the new tax, which might take effect only with the next change either by sale or by inheritance. A restriction of the right of transfer would also facilitate the passage from one situation to the other. All changes in taxes should, as a general thing, be made gradually, in order to avoid sudden changes of fortune.”

“We may consider the renting of a property for several years as a sale of the usufruct during the time of the lease. Now nine years’ possession, for example, is equal to more than a third of the value of the property, supposing the annual product to be one twentieth of the capital. It would then be reasonable to apply to this sort of sale the laws which govern that of landed property, and consequently the mutation tax. The person who cannot or will not cultivate his soil, instead of alienating the property itself, binds himself to alienate the usufruct for a time, and the price is paid at stated intervals instead of all at once. There is farm rent.”

“Now it is by a fiction that the purchaser pays the mutation tax. In fact, it is always the seller who pays it. The buyer compares the money that he spends with the advantage that he gains, and this comparison determines it. If he did not make money out of it he would not buy it. When the registration tax did not exist, the purchaser had to pay the same sum for the same purpose, and this sum went into the pocket of the seller.”

“Proprietors of lands, then, after all, have to bear the mutation taxes. All increase of these taxes is a loss for them, and these taxes are heavier on the small proprietors than on the large, because their changes are more frequent. The tax on the farms, on the contrary, would bear more heavily on large estates.”

“The tax on farms not affecting the owners of timber, would be made up by a tax on the felling, a very justifiable tax, for standing timber is landed property. Standing timber is often worth much more than the land on which it stands.”

Finally, we will give some thoughts which reveal the religious sentiments of Sadi Carnot:

“Men attribute to chance those events of the causes of which they are ignorant. If they succeed in divining these causes, chance disappears. To say that a thing has happened by chance, is to say that we have not been able to foresee it. I do not myself believe that any other acceptation can be given to this word. What to an ignorant man is chance, cannot be chance to one better instructed.”

“If human reason is incapable of discovering the mysteries of Divinity, why has not Divinity made human reason more clear-sighted?”

“God cannot punish man for not believing when he could so easily have enlightened and convinced him.”

“If God is absolutely good, why should He punish the sinner for all eternity, since He does not lead him to good, or give him an example?”

“According to the doctrine of the church, God resembles a sphinx proposing enigmas, and devouring those who cannot guess them.”

“The church attributes to God all human passions—anger, desire for vengeance, curiosity, tyranny, partiality, idleness.”

“If Christianity were pruned of all which is not Christ, this religion would be the simplest in the world.”

“What motives have influenced the writers who have rejected all religious systems? Is it the conviction that the ideas which they oppose are all injurious to society? Have they not rather included in the same proscription religion and the abuse of it?”

“The belief in an all-powerful Being, who loves us and watches over us, gives to the mind great strength to endure misfortune.”

“A religion suited to the soul and preached by men worthy of respect would exercise the most salutary influence upon society and customs.”

II. NOTES OF SADI CARNOT ON MATHEMATICS, PHYSICS, AND OTHER SUBJECTS.

Up to the present time the changes caused in the temperature of bodies by motion have been very little studied. This class of phenomena merits, however, the attention of observers. When bodies are in motion, especially when that motion disappears, or when it produces motive power, remarkable changes take place in the distribution of heat, and perhaps in its quantity.