QUESTIONS OF TAXATION. 181 



The effect of a thorough reform, without 

 doubt, would be to remove burdens from rural 

 lands. Perhaps city lands would have to bear 

 some of these ; probably some would dis- 

 appear altogether from the national shoulders 

 with the better economy that could follow 

 the change from a muddle to a system. If 

 there were left a gap, the method of the filling 

 of it would have to be considered. The first 

 thing necessary is to get away from the old 

 feudal idea that the land has a special duty to 

 pay exclusively for church or school or poor- 

 house, or any other national institution ; to 

 establish the principle that purely local works 

 only should be paid for by local fees or rates ; 

 and then to consider the land in its proper 

 proportion to the total of the national sources 

 of income, and to charge it justly with its pro- 

 portion of the total national expenditure. Sub- 

 sequently, with caution, a wise government 

 might modify the principles arrived at under 

 considerations of strict accountancy in order to 

 serve national ends ; encouraging arable land 

 by exemptions, penalizing land held up against 

 production by super-taxes. At present the 



