144 RATES AND TAXES 



of the public. This opinion is popularly 

 associated with the idea that historically all 

 land belonged to the Crown as representing 

 the people. This popular view was shown to 

 be erroneous both in general and in particular. 

 Any definite rights to any part of the rental of 

 land (such as certain feudal charges) were 

 abandoned centuries ago. Then, again, as 

 regards the popular idea that by ancient 

 custom taxes on land may be regarded as a 

 hereditary burden, it was shown that the 

 intention had always been to tax other 

 forms of wealth equally with land, and that, 

 as far as was practicable, the intention had 

 been carried out. With regard to the national 

 taxes, land had down to quite recent times 

 been favoured, as compared with other forms 

 of property, and agriculture as compared 

 with other industries. This favour had been 

 justified, partly on the ground that agri- 

 culture was of vital importance to the nation, 



