Revision of Taxation 



Government guarantee would suffice, without 

 actually furnishing the money from the ex- 

 chequer. Agricultural education is only just 

 beginning to reach the class for which it is 

 intended ; steady extension is needed, and 

 the Government should be ready to develop 

 it in every way. Also questions of trans- 

 port and the encouragement of subsidiary 

 industries, necessary to agriculture, should 

 receive attention. Agricultural land suffers 

 unfair treatment in regard to local taxation, 

 the whole system stands in need of revision, 

 but so far no Government has done more 

 than tinker with it. If farmers were obliged 

 to pay income tax two good results would 

 ensue ; in time it might force them to keep 

 accounts ; and also, if farmers were paying 

 their full income tax, it would surely be im- 

 possible for the Government to allow them 

 to go on suffering injustice from the unfair 

 incidence of rating. In short, the Govern- 

 ment must give its mind to the creation of 

 conditions favourable to agriculture. 



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