"Dialogue in Hell: limitation to the increase of taxes. So they conceived a scheme truly admirable for its simplicity…. A special fund was created, the capitalized resources of which are meant to be a permanent redemption of the public debt by successive fractions; so that every time the state borrows, it must endow the sinking fund with a certain capital for the purpose of liquidating the new debt at a given time…. Our system of accounting, fruit of long experience, is distinguished by the clarity and the certitude of its procedures. It obstructs abuses and gives to no one, from the smallest official to the chief of state himself, the means of diverting the least sum from its original purpose, or of making irregular use of it."