GENERAL CONCLUSION 



As the argument has been necessarily com- 

 plex and difficult, owing to the nature of the 

 subject, it may be well, in conclusion, to 

 indicate briefly, if dogmatically, the main 

 results. 



The first position in the argument is 

 that the case of the taxation of agriculture 

 can only be treated in connection with the 

 whole tax-system of the nation, both imperial 

 and local. 



Next, in any proposals for reform, account 

 must be taken of present conditions and 

 customs and of their historical origins. One 

 very popular view is that the greater part of 

 the taxation falling on land ought to be 



considered as a kind of rent charge in favour 



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