Art. VIII. On the war tax (contributio).
1. The Contribution is a matter of the utmost importance, to which the General Directory must devote tireless application and pains, and on this point both the entire said Directory and all Ministers belonging to it, and also the members of every Department, but as regards the latter, only so far as it falls within their competence, and not where they are not competent, are to be individually responsible.
2. The General Directory is to pay especial attention to seeing that the Contributions are paid punctually and in full, and that there are no deficits.
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4. In particular, the General Directory is to take good care that Our immediate subjects are not unduly burdened in respect of taxes and billeting, since in many places they are unfairly burdened in both respects by comparison with the mediate subjects, and the said Directory must investigate this point exactly and immediately make any changes and reforms which are found necessary.
5. The taxation due from Our immediate subjects is to be collected by the agents and paid into the Provincial Circle account, which will then pay it into the war chest, so that the peasant is not harassed twice and delays are avoided.
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X. The excise.
1. In respect of the excise, one of the points to which the General Directory must pay the greatest attention is that the tariffs must be well and accurately fixed, and under them all foreign woolen and other goods must be subjected to heavy duties, in such fashion that Our own native products and manufactures can be cheaper and sell better than foreign ones.
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7. No man in Our Kingdom, Provinces, and Lands shall be exempt from the excise, and for the further prevention of all evasion We Ourselves and Our Royal House will pay the excise, and great care shall be taken that no one shall in future presume to defraud the excise under the pretext that these or those commodities or goods are destined for Us or Our Royal House.
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