PUBLIC REVENUE. 65 fertility or otherwise. That extent should not be so great as to confine the competition to a few great capitalists, incapable, from the extent of their pos- sessions, of improving them with advantage, nor so minute as to throw the lands into the hands of the ignorant and improvident peasantry, still more in- capable. Neglected lands should be resumable by the state. Such a measure as now proposed could not be carried into effect at once by the mere issue of a government edict, but ought to be the gradual work of many years. In estimating the amount of the land-tax to be reserved by the state, care should be taken that the tax be confined to what is strictly rent, that is, to a value for the use of the land, and of the land only. * The assessment, by a numerical proportion of the crop, is fallacious and unjust. A sixth of the produce might be a heavier tax on poor lands which demanded much labour in the culture, than a third of that of richer lands. A general standard for the whole country could not be fixed ; but a regulated scale for each pro- vince or district might easily be framed. The amount of the tax should be invariable and per- petual ; and, to obviate any deterioration of the public revenue, ought to be stated in com as well as in money, although paid in the latter; the govern- ♦ Ilicardo's Piin, of Polit. Econ. p. 222. VOL. III. B
