NATIONAL TAXES 69 



Down to our own times (1894), on tne 

 whole, for national purposes, land and 

 agriculture were taxed less in proportion 

 than other forms of property and other 

 industries. If, then, we are to appeal to 

 historical precedent only, so far, a case 

 would be made out not for special 

 hereditary burden but for special hereditary 

 relief. And stated broadly, the historical 

 justification of this favour is, that 

 agriculture is of such vital importance 

 to a nation that anything that benefits 

 agriculture must benefit the nation as a 

 whole. 



So far as agriculture itself is concerned, 

 this argument might appear reasonable, 

 even at the present time ; but popularly 

 it is supposed that any relief given to 

 agriculture goes to swell the "unearned 

 increment" from land. The distribution of 

 any relief to agriculture, as between the 



