QUALITY OP LAND. 359 



practices. The only remedy is uniform or invariable taxation : 

 let the land be uniformly assessed, be it under cultivation or not, 

 but, let it be valued according to its quality though I am aware 

 this latter condition acts as a phantom on the minds of many. I 

 readily grant that a fair valuation of soils offers some difficulty ; 

 but this ought not to deter legislators from attempting the estab- 

 lishment of a system which is, by far, the most operative and, 

 unquestionably, the most equitable. 



Land generally derives its value from its proximity to a market, 

 or from its quality : but position, being a condition subject to varia- 

 tion, cannot be taken as a basis for taxation ; whilst, on the other 

 hand, the value dependent on the composition of the soil, is some- 

 thing intrinsic and permanent. The only difficulty, therefore, is to 

 determine the quality of the land, and that difficulty is not insur- 

 mountable. I do not pretend to say that, for the purposes of tax- 

 ation, the land should be classified under as many heads as can be 

 established by chemical analysis, but our soils could be easily divided 

 into several categories, for all practical purposes say five, or even 

 three classes within which they would be comprised. 



I have already stated, in the third chapter of this work, that 

 the vegetation of wild plants affords very good data for determining 

 the quality of soils ; added to which is the colour, and, when the 

 land is already under cultivation, the characteristics derivable from 

 the appearance of the cultivated plants themselves. Based on 

 these simple and general principles, I would suggest the following 

 classification : First Category, all soils wherein carats, cedars, 

 balisiers, &c., grow in abundance, and in which all our staple 

 articles may be cultivated with profit. Second, all lands whereon 

 the same wild plants or the mountain cabbage, and some others 

 thrive, but in which, from their situation, one at least of our staples 

 could not be raised at all, or to any profit such as our best moun- 

 tain lands where the sugar-cane cannot be cultivated, and some 

 other good lands where the cacao does not grow well. Third, all 

 lands wherein cacao could not be planted with any chance of 

 return. Fourth, those in which, neither cacao nor the sugar-cane 

 could be Cultivated with success ; and fifth, all other lands of an in- 

 ferior quality. In case it might be thought preferable to have only 

 three categories or divisions, the following might be established : 

 First, all lands whereon our staples might be cultivated to advan- 

 tage. Second, all lands on which cacao could not, but whereon 



