Unfortunately, Xavier considered the true principles of this admirable machine of civil service very little understood at the period when he began his labor of reform in 1820.  His scheme levied a toll on the consumption by means of direct taxation and suppressed the whole machinery of indirect taxation.  The levying of the taxes was simplified by a single classification of a great number of articles.  This did away with the more harassing customs at the gates of the cities, and obtained the largest revenues from the remainder, by lessening the enormous expense of collecting them.  To lighten the burden of taxation is not, in matters of finance, to diminish the taxes, but to assess them better; if lightened, you increase the volume of business by giving it freer play; the individual pays less and the State receives more.  This reform, which may seem immense, rests on very simple machinery.  Rabourdin regarded the tax on personal property as the most trustworthy representative of general consumption.  Individual fortunes are usually revealed in France by rentals, by the number of servants, horses, carriages, and luxuries, the costs of which are all to the interest of the public treasury.  Houses and what they contain vary comparatively but little, and are not liable to disappear.  After pointing out the means of making a tax-list on personal property which should be more impartial than the existing list, Rabourdin assessed the sums to be brought into the treasury by indirect taxation as so much per cent on each individual share.  A tax is a levy of money on things or persons under disguises that are more or less specious.  These disguises, excellent when the object is to extort money, become ridiculous in the present day, when the class on which the taxes weigh the heaviest knows why the State imposes them and by what machinery they are given back.  In fact the budget is not a strong-box to hold what is put into it, but a watering-pot; the more it takes in and the more it pours out the better for the prosperity of the country.  Therefore, supposing there are six millions of tax-payers in easy circumstances (Rabourdin proved their existence, including the rich) is it not better to make them pay a duty on the consumption of wine, which would not be more offensive than that on doors and windows and would return a hundred millions, rather than harass them by taxing the thing itself.  By this system of taxation, each individual tax-payer pays less in reality, while the State receives more, and consumers profit by a vast reduction in the price of things which the State releases from its perpetual and harassing interference.  Rabourdin’s scheme retained a tax on the cultivation of vineyards, so as to protect that industry from the too great abundance of its own products.  Then, to reach the consumption of the poorer tax-payers, the licences of retail dealers were taxed according to the population of the neighborhoods in which they lived.