HAPPY INDIA 113 



of money, which puts a tax on such a thing as salt, 

 which is an article of necessity for the poorest people, 

 exempts the receivers of rent from all income tax upon 

 those rents derived from the land. 



In England our landowners are very heavily 

 taxed, and the Chancellor of the Exchequer would 

 never dream of exempting a landowner from income 

 tax. With income tax, super tax and death duties, 

 the more wealthy landowners pay to the Govern- 

 ment more than half their income. Probably, taking 

 the death duties into account, there are few land- 

 owners who pay less than 8s. in the i of their net 

 incomes in taxes to the Government, and there are 

 others who pay something like 135. in the i. 

 Whereas in India the happy landholder is by special 

 legislation exempted from the need of paying any 

 income tax at all. In England our landowners have 

 done a great deal for the country in this respect 

 that they have made it compulsory on the tenant 

 farmer that he should maintain the land he culti- 

 vates in good condition. He must apply sufficient 

 manure, and manure of the right quality. If he 

 does not do that he will not only be fined, but he will 

 be dismissed, and therefore to-day the land of England 

 is in as good condition as ever it was, notwithstand- 

 ing the heavy crops that have been raised from it. 



But as regards the majority of the rent receivers 

 in India, they pay but little attention, a great many 

 of them no attention at all, to this question of main- 

 taining the fertility of the soil, and therefore in 

 that regard they are a useless lot. As a result of 



8 



