42 RATES AND TAXES 



properly formulated in the language of the 

 law. Under present conditions, however, 

 the tendency is to insist on the recognition 

 of these ill - defined but equitable rights. 

 And if it could be shown historically that 

 there has in practice been some reservation 

 of revenue from land in the form of customary 

 taxes, although the custom was variable and 

 ill-defined, the argument would have much 

 weight when the whole system of taxation 

 is under examination with a view to 

 reconstruction. 



The saying that an old tax is no tax, is 

 often applied with special emphasis to the 

 case of land. From this point of view, 

 taxation of land is supposed to be of the 

 nature of a rent charge, and the State is 

 said to have the first claim, the private 

 owner only having a second preference. 



It is convenient and conducive to clearness 

 to take separately national and local taxes. 



