#branda
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empirearchives · 1 year ago
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Changes to the Tax Collection System in Revolutionary and Napoleonic France
My translation from Le prix de la gloire: Napoléon et l’argent by Pierre Branda.
This part is specifically about the reforms made to the tax collection system. Problems with taxation had been the source of many woes, so it went through major changes.
“The [tax] work of the Consulate mainly concerned the reorganization of tax collection. Until now, this essential element was not administered directly by the Ministry of Finance. The Constituent Assembly had wanted the tax rolls for direct contributions, that is to say the ‘tax slips’, to be established by municipal administrations. Their work was complex, because each year it was necessary to draw up a list of taxpayers, determine each person’s share of tax and send them the amount of the contribution to pay. Poorly motivated (or even corrupt), the municipalities had put little care in the execution of their mission since a large part of the taxpayers had not yet received anything for their taxes of year VIII, or even of year VII or year VI. Also, with two or three years of delay in preparing the rolls, it was not surprising that tax revenues were low (nearly 400 million francs were thus left outstanding). If the sending of tax matrices left something to be desired, the collection of direct contributions was hardly better. The tax collector was also not an agent of the administration: this function was assigned to any person who agreed to collect taxes with the lowest possible commission (otherwise called ‘collecte à la moins-dite’). With such a system, there were numerous inadequacies, often due to incompetence, but also due to the prevailing spirit of fraud. However, in their defense, the profits of the collectors were most of the time too low to provide such a service; also, to compensate for their losses, they were ‘forced’ to multiply small and big cheats. In any case, in such a troubled period, letting simple individuals carry out such a delicate mission could only be dangerous for the regularity of public accounts. In short, the mode of operation of taxation that Bonaparte and Gaudin inherited was failing on all sides and threatened to sink the State.”
“One month after Gaudin’s appointment, on December 13, 1799, the Directorate of Direct Contributions was created with the mission of establishing and sending tax matrices. This administration, dependent on the Ministry of Finance, was made up of a general director, 99 departmental directors and 840 inspectors and controllers. The organization of direct contributions became both centralized and pyramidal, the opposite of the previous system, decentralized and with a confused hierarchy. The work of preparing the rolls, for so long entrusted to local authorities, passed entirely ‘in the hands of the Minister of Finance’ and in this way the taxpayer found himself in direct contact with the administration. The tax system no longer having any obstacles, the beneficial effects of such a measure did not take long to be felt. With ardor, the agents of this new administration carried out considerable work: three series of rolls, that is to say more than one hundred thousand tax slips, were established in a single year. It must be said that the ministry had not skimped on their pay (6,000 francs per year for a director, 4,000 for an inspector and 1,800 for a controller), which was undoubtedly not unrelated to such success.”
“Tax reform was slower. It was not until 1804 that all tax collectors were civil servants. The consular system gradually replaced the collectors of the departments, then of the main cities and finally of all the municipalities whose tax rolls exceeded 15,000 francs. At the end of the Consulate, the entire tax administration was thus entirely dependent on the central government. Subsequently, the one in charge of indirect contributions (taxes on tobacco, alcohol or salt) created on February 25, 1804 and called the Régie des droits réunis was built on the same pyramidal and centralized model. It was the same later for customs.”
“According to Michel Bruguière, historian of public finances, ‘Napoleon and Gaudin can be considered the builders of the French tax administration. [...] They had also developed and codified the essential principles of our tax law, so profoundly derogatory from the rules of French law, since the taxpayer has nothing to do with it, while the administration has all the powers’. Basically, after having clearly understood the true cause of the ‘financial wound’, Bonaparte wanted an effective, almost ‘despotic’ instrument to avoid experiencing the unfortunate fate of his predecessors. As a good soldier, he created a fiscal ‘army’ responsible for providing the regime with the sinews of war. It was also necessary to definitively break the link between private interests and state service in everything that concerned public revenue. The time of the farmer generals of the Ancien Régime or the ‘second-hand’ collectors of the Directory was well and truly over. Napoleon Bonaparte, with his fierce desire to centralize power in this area as in many others, undoubtedly gave his regime the means to last.”
French:
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t00nyah · 2 years ago
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yay i drew something! i'm so happy :]
just a meme with my fuzzy octoling oc - branda :)
don't want to explain a lot she just went from a small octarian technician to kamabo co (sanitized) employee to fuzzy amnesiac octoling who's just vibing now
she also might've been a part of turquoise october
bonus (concept art and a small sketch) under cut
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armadoodledoodle · 9 months ago
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Some waterpeeps <3
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asimishaqseo · 13 days ago
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https://www.merchantcircle.com/blogs/raheemhanan-deltona-fl/2024/10/Exploring-Tyler-the-Creator-s-Merch-A-Blend-of-Art-Fashion-/2838407
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izemedya · 8 months ago
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idecolors · 8 months ago
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Master Branda Tente Sistemleri Çadır, branda, tente, kamyon brandası, kamyonet branda imalatı, kamyonet tentesi, şeffaf kapama, katlanır tente, körüklü tente imalatı, Ataşehir, Katlanır kollu tente, Eğim ayarlı tente, Körüklü tente, Spotlu tente, sabit tente
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branda · 8 months ago
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Versatile Black White Stripe Tote High-quality Polyester With Laminated Lining Ideal Gift for Style - Etsy
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ize-medya · 8 months ago
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your-wpthemes-co-in · 9 months ago
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How to White Label and Rebrand WordPress Website | Completely Change WordPress Defaults
How to White Label and Rebrand WordPress Website | Completely Change WordPress Defaults without Coding WordPress has long been a popular platform for website creation and management due to its user-friendly interface and extensive customization options. However, for those seeking to give their websites a unique and professional touch, the process of rebranding and white-labeling WordPress has…
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wally-b-feed · 1 year ago
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Anthony Fineran (B 1981), Golf Branda Cha, 2023
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makaleajans · 2 years ago
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Branda Kumaş Özellikleri ve Kullanım Alanları Nelerdir?
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Fiziksel olarak sık dokunmuş ve kalın kumaşlardan imal edildiği için branda kumaş koruyucu örtü vasfında olan bir malzemedir. Branda kumaşlar teknik olarak nem, ışık ve ısı gibi etkenlere karşı oldukça dayanıklıdır. Bu nedenle daha çok dış mekanlarda tercih edilir.
Branda Kumaş Özellikleri
Branda kumaşlar aslında tek başlarına belirli bir formda kesilerek kullanılabilir. Bununla beraber fiziksel yapının üzerine girilerek de çok çeşitli amaçlar ile kullanıla bilmektedir. Çok fazla teknik özellikteki kumaş çeşidi mevcuttur. Bu nedenle neredeyse her amaca uygun olarak bir kumaş çeşidi bulunabilmektedir. Bu kumaş çeşitleri sayesinde kişiler son derece başarılı sonuçlar elde edebiliyor. Su geçirmez branda kumaş özellikleri ile de oldukça sık tercih ediliyor. Bu kumaş türünün yanında Keten Kumaş: Özellikleri ve Kullanım Alanları'nı da araştırarak en uygun seçenek hakkında yeni bir fikre daha sahip olabilirsiniz. Şeffaf brandalar genel anlamda sahip olduğu membran malzemeleri kadar geniş bir alanda kullanılabilmektedir. Bu anlamda oluşturulabilecek çözümlerin tamamı için oldukça kaliteli kumaş ve malzemeler seçilebilmektedir. Hangi alanda ve nerede kullanılacağına göre boyut değişikliği yapılabiliyor. Kullanılacağı alanda uygunluk için her boyutta branda sistemleri hazırlanabilmektedir. Bu sayede tamamen kişiye özel olarak oluşturulur. Alanların korunması ve dizaynı bu sayede kolay bir şekilde temin edilebiliyor. Fiziksel olarak dizayn edilmiş branda akrilik kumaş pek çok yerde kullanılan ve son derece modern görüntüye sahip olan bir sistemdir. Özellikle her türlü aracı korumak üzere tasarlandığı için kullanım alanı oldukça geniştir.
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Branda Çeşitleri
En çok tercih edilen akrilik kumaşın türü aslında yün kumaşa oldukça benzerlik gösterir. Bu nedenle pamuklu kumaşı da andırıyor. Bu kumaş kolay yıkanabilir özelliğinin dışında leke tutma oranı da oldukça azdır. Su geçirmez kumaş denildiği zaman akla ilk gelen kumaşlardan biridir. Çok çeşitli renk seçenekleriyle branda kumaşlar arasında yer bulmuş kumaş türlerinden biridir.  Genel olarak rüzgarı kuvvetli olan yerlerde meç kumaş tercihi yapılır. Sadece rüzgarı değil aynı zamanda fazla güneş ışığını da engelleyen bir yapıya sahipti. Bununla beraber aynı derecede olan görüntüyü de engeller. Meç kumaşlar da branda kumaş çeşitleri arasında en çok tercih edilenlerden birdir. Dış mekanı koruma amacıyla tercih edilen bir diğer branda kumaş türü de pilsa kumaştır. Yağmur ve su geçirmez özelliklerine sahiptir. Bu nedenle dış mekanlarda en çok tercih edilen kumaş türleri arasında yer alır. Polyester kumaş ise yapay elyaftan oluşur. Çok düşük bir nem çekme özelliğe sahiptir. Bu nedende brandadan daha çok giyim kumaşı olarak tercih edilir. Hafif nem çekme özelliği sayesinde de terletmez. Aynı zamanda mont ve ceket gibi dış giyimlerde de kullanılır. Şeffaf mika kumaş ise branda kumaşları arasında yer alır. Daha çok İspanya ve İtalya’da ithal edilir. Genel olarak yazın bahçelerde ya da kafelerin dış mekanlarının etrafında çevrilerek kullanılır.
Branda Kumaş Fiyatları
Branda kumaş çeşitliliği fazla olduğu gibi fiyat konusunda da değişiklik oluyor. Genel olarak hangi alanda kullanılacaksa branda kumaşı fiyatları da buna göre belirlenir. Özellikle dış mekanlarda kullanılacaksa su ve güneş geçirmez nitelikte olmalıdır. Buna yönelik olarak fiyatlarda da değişiklik gösterir. Örneğin çevreden gelecek olumsuz koşullara karşı dirençli olması önemlidir. Bu anlamda pek çok kişi daha kalın ve tok kumaşa sahip olan branda kumaşları tercih ediyor. Sadece çeşit değil boyutuna ve rengine göre değişiklik gösterir. Branda akrilik kumaş fiyatları hem kumaşın özelliğinden dolayı hem de en çok tercih edilmesinden dolayı pek çok kişi tarafından merak edilir. Ancak kullanılacak olan alanın boyutuna göre de fiyatlarda büyük oranda değişiklik gösterir. Branda kumaşı nedir ve hangi malzemelerden yapılmaktadır?Branda kumaşı, dayanıklı ve su geçirmez bir yapıya sahip olan özel bir kumaş türüdür. Genellikle PVC (polivinil klorür) kaplı polyester veya naylon malzemelerden üretilir. Hangi alanlarda branda kumaşı kullanılır?Branda kumaşı geniş bir kullanım alanına sahiptir. Özellikle açık hava etkinliklerinde, çadır, tente, gölgelik, kamyon ve römork dorse kaplamaları, depo örtüleri, spor sahası kaplamaları, açık hava reklamcılığı gibi birçok alanda kullanılır. Ayrıca inşaat, tarım, endüstriyel ve ticari sektörlerde de yaygın olarak tercih edilir. Branda kumaşlarının avantajları nelerdir?Branda kumaşlarının avantajları arasında dayanıklılık, su geçirmezlik, hava koşullarına dayanıklılık, çeşitli renk ve desen seçenekleri, kolay temizlenebilme, alev geciktirici özellik gibi faktörler bulunur. Ayrıca branda kumaşlarının uygun maliyeti, hızlı uygulanabilirliği ve uzun ömürlü kullanım imkanı da avantajları arasında yer almaktadır. Branda kumaşı nasıl temizlenir ve bakımı nasıl yapılır?Branda kumaşının temizlenmesi için genellikle hafif sabunlu su veya su ve sirke karışımı kullanılabilir. Sert temizlik maddeleri veya aşındırıcı kimyasallar kullanılmamalıdır, çünkü bu kumaşın özelliklerini bozabilir. Ayrıca branda kumaşının düzenli olarak temizlenmesi, uzun ömürlü kullanım için önemlidir. Bakımı için ise, gerektiğinde kumaşın kurumasına ve hasar görmemesine dikkat edilmelidir. Uzun süreli depolama veya kullanım dışında ise kumaşın temiz ve kuru bir yerde saklanması tavsiye edilir. Branda kumaş seçimi nasıl yapılmalıdır?Branda kumaşı seçiminde kullanım amacı, hava koşulları, kullanım sıklığı gibi faktörler dikkate alınmalıdır. https://makaleajans.com/keten-kumas-ozellikleri-ve-kullanim-alanlari Read the full article
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empirearchives · 11 months ago
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Two accounts of Napoleon’s work ethic
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Left: Mollien by Robert Lefèvre (1806), Right: Gaudin by Joseph-Marie Vien (1806)
This is from Le prix de la gloire: Napoléon et l’argent by Pierre Branda.
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The director of the Caisse d'amortissement, Mollien, appreciated Bonaparte’s incredible capacity for work under the Consulate. Finance was one of his favorite fields. He wanted to know everything about everything, and very quickly. Mollien left a striking account of it in his Memoirs.
He asked each minister to account for the smallest details; he even addressed himself to the chief clerks when the ministers did not clarify all his doubts, often with the dual intention of inspiring them with the feeling of his superiority, and of attaching the hopes of these cooperators more directly to his person.
It was not uncommon to see the ministers come out of these councils overwhelmed by the fatigue of the long interrogations they had undergone, and the First Consul, who disliked to notice it, speaking of the use of his day only as a relaxation that had barely exercised his mind. And, I repeat, the same ministers often found ten letters from the First Consul when they returned home, asking for immediate answers to which all the use of the night could scarcely suffice. But, as was customary, these ministers were hardly pitied, and the First Consul made it known, and allowed it to be said of himself, that he was the only man who was not tired by any work, and who was not a stranger to any work, which was true.
Gaudin, in a more vivid way, also testifies to the ‘relentlessness’ at work of Napoleon Bonaparte.
He [Napoleon] had asked the Minister of the Navy for one of the holy days, for a ball which he had promised to attend with his family. On the morning of that day, he said to me: “Come this evening, at eight o'clock. We will begin to prepare our figures for the next budget: we will have two hours to spare. It will be time for us to go, at ten o’clock, to the Minister of the Navy’s ball.”
[In the evening, at the appointed time], we set to work and I attest that, for almost seven hours, he did not have a moment of distraction. Around midnight, there was a knock on the office door. It was a page sent by Josephine who told him that the ball was charming and that she was impatiently waiting for him.
“In a moment,” he replied out loud. “Tell her that I’m working with the Minister of Finance. We’re going.”
An hour later, new message, same response. We still continue. Finally the clock strikes. “What time is it?” he said to me. “Three o’clock. Oh, good God! It’s too late to go to the ball!” - “What do you think?” - “That's absolutely my opinion.” - “Let's each earn a bed note.”
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t00nyah · 2 years ago
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some more winter holidays au doodles! i'm going to finish some more later
so, i thought a little more about my small funny au, and accidentally went thinking about timeline a little bit...too much, but never mind that, we'll probably get to that later, when i draw more
all you need to know for now is that in this au every winter holidays bring back the miracle, and after 8 and 3 found out about that they started visiting the metro on holidays! maybe some other characters too!
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just 8 and 3 cause. cause. cause the mistletoe thing has to be done.
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sanitizing octolings get some holidays fun as well... the one with a tinsel scarf is branda in her kamabo co times!
and a small comic about callie crushing over a random octarian woman bc of course it would happen in my au
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and then she actually goes to the octoling, asks her number and she goes like. ' 9,081.'
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enatech · 2 years ago
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Master Branda Tente Sistemleri
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branda · 8 months ago
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endemix · 2 years ago
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Today and yesterday. #davittorio #davittoriosanremo #ristorante #chartreuse #branda #ligurian_places #ligurianfood #sanremo2023 #sanremopasta #sanremo #festival #chefstyle #chefstable #chef (presso Ristorante Da Vittorio, Sanremo) https://www.instagram.com/p/Cm97mjIM7kY/?igshid=NGJjMDIxMWI=
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