180 OUR ENGLISH LAND MUDDLE. 



they reach undue proportions. Land taxation 

 could fairly aim at two purposes — first, to raise 

 a fair sum from the land, especially highly 

 profitable city land, for the national revenue ; 

 secondly, to encourage by exemptions the growth 

 of small estates which are being profitably used, 

 and, on the other hand, to discourage by penal 

 imposts the preservation of nationally useless 

 great estates. 



I am well aware of all the difficulties which 

 would be encountered in putting into practical 

 effect such a theoretical system of land taxation. 

 But none of the difficulties is insurmountable. 

 All of them together are slight in comparison 

 with the evils now existing, and ever increasing, 

 because of the present muddled system. Those 

 who object so strongly to " feudalism " in regard 

 to the English land system could with advantage 

 concentrate their chief attack on the burden- 

 some system of taxation which has survived 

 from feudal times, and has been since changed 

 often in a patchwork fashion, sometimes to give 

 the land a little relief, sometimes to add to the 

 load, never to put matters on a business-like 

 basis. 



