Best.-Nr. 26118 — Bourg (Ain), Chez Janinet, Imprimeur-Libraire du Roi, 1819. 64 pp. 8vo. Stab-sewn in original pale yellow covers, a bit frayed at edges. Not in Kress; not in Goldsmiths; not in Einaudi; not in Mattioli; Louandre & Bourquelot, iv, p. 153 for other works by the author but not this one; Quérard, iii, p. 451, listing the third edition published in 1821. First edition. The author, inhabitant of Treffort in the department l'Ain, was a prolific philantropist. In this curious work he exposes with much details a revolutionary financial project which he would like to see implemented in all civilized nations. The gist of the project is no less than the abolition of all taxes: they will be replaced by a voluntary contribution: "C'est sur l'orgueil, le luxe et l'amour-propre que je vais proposer d'établir un impôt." The method is simple and clear: no-one is allowed to decorate his horses, carriages, clothes, furniture, harness, etc. etc. unless a license has been bought. Granier's argument is based on human nature: if something is dear to someone, he will want it; if it distinguishes it is appreciated and desired, and the more it is wanted. Hence, many will pay to be able to obtain what they want and what will distinguish them from others. Granier also deals with possible objections to his project, gives calculations of income generated through his project, and exposes clearly the unjust and uneven division of taxes in existence: a day-worker pays 15 % taxes on his glass of wine, whereas those who can afford to purchase wine "en gros" pay only 5%!Granier is the author of various other works: Moyen d'améliorer l'état social en diminuant l'excès de la fréquentation des cafés, billards, ...., Moyen d'éteindre la mendicité, d'améliorer le sort des pauvres .... and of Moyen pour produire spontanément et à peu de frais un moteur capable de suppléer aux pompes de feu ..... A very nice copy, a bit spotted, uncut.
