418 CONCLUSION 



ment of British rule, the only parallel was afforded by the Egyptian 

 fellaheen. In the modified form of the theory, the added burden on 

 land must necessarily mean increased rents, and either reduced 

 employment or lowered wages. Whichever form of the theory is 

 adopted by a political party, the first step is, according to the 

 argument of its advocates, to ascertain the bare unimproved value 

 of agricultural land. For the purpose of this enquiry, unfor- 

 tunately, the Valuation now in progress would be only a costly 

 farce, if it were not also a serious injustice. 



