Joseph turned up the gas lamp on the desk slightly, and the white light instantly brightened the room.
He then took out paper and pen and began to plan the tax reforms: first, local tax bureaus had to be established in each province.
Although tax revenue would still be controlled by tax farmers in the short term, it was necessary to build up government departments, recruit personnel, and familiarize themselves with the taxation process as soon as possible.
When he thought about training tax collectors, Joseph hesitated for a moment, but quickly wrote down, "Establish a School of Economics at the Paris Police Academy to specifically handle the training of tax officers."
Tax collection in this era was absolutely a technical job. Which taxes to collect, how to collect them, how to detect tax evasion and even how to find the taxpayers all required rich experience to manage.
It could be said that tax officers needed to be proficient in economics, law, criminal investigation, and other skills and were, in some ways, more akin to police officers than government officials.
After the abolition of the tax farmers, the local tax bureaus would immediately take over the tasks previously handled by the tax farmers. It could be said that whether the tax reforms could transition smoothly depended on the competency of the tax collectors.
Joseph believed that, compared to the previous "wild" tax officials who relied solely on their own experience, those trained at the police school would be significantly more capable.
Beyond the local tax bureaus, it was time to establish the French National Tax Administration, modeled after future IRS.
According to the historical trajectory, after the abolition of the tax farming system, the departments similar to the local tax bureaus were responsible for tax collection.
And national taxation only appeared in the mid-19th century, mainly to strengthen national fiscal regulatory capabilities—it was a new economic tool of great significance for the balanced development of the country. Thus, Joseph decided to employ it ahead of time in France.
The tax officers of the National Tax Bureau possessed extremely high enforcement powers; in financial matters, their authority was even higher than the Secret Police—whether you were a noble or a bank, they could inspect your accounts, freeze assets, and even directly auction off the assets of tax evaders.
For individuals or organizations with tax issues, the National Tax Bureau also had the power to summon and detain.
These tax departments might seem ordinary to people of the 21st century, but they were actually the most scientific results of over two hundred years of tax reforms in Europe, constantly experimented with and adjusted.
Joseph continued writing the framework for the tax bureau based on his memory—
Planning, attendance regulations, tax settlement, tax verification, debt handling…
It was a completely standard modern operational mechanism, precise and efficient.
You see, apart from England, which somewhat resembled a modern tax system, other countries were still stuck in a feudal tax mode—essentially involving a tax officer and a few subordinates going door to door to collect money, with no one to track undercollections and the tax officers having the final word on any extra levies collected, not unlike thugs collecting protection money.
After writing for who knows how long, Joseph yawned and began to think about how to adjust the tax items to better suit the development of industry and commerce.
For example, introducing personal income tax, standardizing consumption tax, value-added tax, etc. Of course, he would also eliminate outdated taxes such as the poll tax, military service tax, and liquor tax.
He couldn't help but sigh in relief; fortunately, he had previously seized legislative power, for such large-scale tax adjustments would inevitably encounter all kinds of opposition.
But all these adjustments were paving the way for France's transition from an agricultural to an industrial nation, and it was a good opportunity to implement them along with the tax reforms.
For the Industrial Revolution, institutional obstacles often posed greater barriers than technical ones, so no matter how difficult the tax reforms were, they had to be gritted through.
Around 1:30 in the morning, Eman watched the Crown Prince, who was exhausted and sleeping on the table, with eyes full of reverence. He quietly approached and covered him with a blanket, then extinguished the gas lamp.
In the Austrian Royal Hendris Infantry, the second regiment leader, Heidewig, clutching his left shoulder, looked up at the neatly arranged hundreds of military tents in the distance. He turned to his attendant and said, "This is the place, right?"
The attendant rode forward and soon saw a sign hanging on the white temporary fence surrounding the tents, written in both French and German, "War Hospital."
He hurriedly turned back to Heidewig and shouted, "Regiment Leader, we've arrived!"
Shortly after, the two reached the entrance to the war hospital, where two French Army soldiers stepped forward to stop them, "Please halt, the area ahead is a disinfection zone, entry is prohibited."
Heidewig quickly gestured to the bandage on his shoulder and spoke in fluent French, "I'm injured and need to be treated here."
His attendant quickly took out an application document from the Austrian military and handed it to the guard, "Our leader is the second regiment leader of the Royal Hendris Infantry. This is a treatment application signed by Marshal Lacy."
A French soldier motioned for them to wait and ran into the war hospital.
Soon, a woman in a white robe with a men's top hat, Perna, came out and addressed Heidewig, who had dismounted, "Major, according to regulations, you can be treated here. However, I need to inspect your wound and perform preliminary disinfection first."
Indeed, because many injured soldiers needed treatment, Perna, one of the founders and person in charge of the Guard Corps war hospital, had decided to stay at the front line to aid injured soldiers instead of returning to France with the Crown Prince.
"How come there's a woman in the hospital?" Heidewig, realizing that the person in front of him was a lady, muttered under his breath discontentedly, then looked at the disinfecting officer following her, "You must be the army surgeon responsible for this place..."
Before he could finish, a carriage rushed up and stopped in front of them. A very young officer, supported by his attendant, stepped out and said anxiously to the French soldiers, "I am Felinc from the Seventh Cavalry Regiment. My leg is injured, and I hope to be treated here."
Perna looked at the epaulettes, noting that he was also a major, and said hesitantly, "Sir, there's only one bed left in the war hospital now."
Felinc glanced at her without response and also said to the disinfecting officer, "I have a signed application from Marshal Lacy, you should let me have priority..."
Heidewig immediately retorted annoyed, "I also have a document signed by the Marshal. Perhaps you should be behind me."
Felinc looked at the bandage on Heidewig's shoulder and forced a smile, "Major, your injury doesn't seem that serious."
He then gestured to his own leg, "As for me, look, my calf was penetrated by a bayonet. If I don't get treatment soon, it might..."
"No, no, I'm also severely injured," Heidewig said, starting to unwrap his bandage, "See for yourself."
The two quickly started arguing outside the war hospital, neither willing to back down, for they both knew that staying in their own battalions would probably lead to wound infection, and then meeting God.
But at the French war hospital, they could achieve a 70% wound cure rate, the only place where they could save their own lives!