162 OUR ENGLISH LAND MUDDLE. 



living ; area B has good and cheap means of 

 communication to markets provided by the 

 community, also churches, schools, libraries, 

 and access to the amenities of life ; area C has, 

 in addition to the benefits enjoyed by area B, 

 the protection of a tariff, which ensures it a 

 preference in the home market ; area D has, 

 further, a system of irrigation and drainage 

 provided by the community as a safeguard 

 against adverse weather conditions. Clearly, 

 since a just tax is a contribution to a common 

 fund to secure a benefit in which the taxpayer 

 participates, area A should not carry as heavy 

 a burden of taxes as area B. On area C there 

 can be justly a heavier burden, and on area D 

 a heavier burden still. 



Taking that as a basis of argument, the land 

 tax history of England can be fairly divided 

 into two periods : (1.) The Feudal Era, during 

 which the land was the greatest source of wealth, 

 during which its products were protected by the 

 most drastic Customs Laws from foreign com- 

 petition, and during which it quite fairly bore 

 the greatest part of the national taxation. 

 (2.) The Industrial Era, during which the land 



