After hearing Lenin's report, the March Congress passed the following resolution:
(1) In order to ensure the correct and unhindered working of farms on a basis of allowing the owner greater liberty in the use of his economic resources, in order to strengthen peasant farms and increase their output and also in order to accurately estimate the duties towards the State which must be carried out by the landowners, the levy as a means of supplying the State with food stuffs, raw materials and fodder is replaced by taxation in kind.
(2) This tax must be less than the quantity at present demanded in accordance with the State levy. The amount of the tax must be estimated to cover the minimum requirements of the Army, the town workers and the agricultural workers. The total amount of the tax must be gradually decreased as the restoration of transport and industry enables Soviet authority to obtain agricultural products by normal means by exchanging articles produced by factories, works and peasant craft industries for same.
(3) The tax will be levied in the form of a percentage of the produce of the farms, taking into consideration the harvest, the number of consumers on the farm and the actual quantities of live stock.
(5) The law regarding taxation in kind must be drawn up in such a way and published by such a time as will enable farmers to accurately ascertain the amount of taxation which will fall to their share before the beginning of spring work in the fields.
When this law was being put into effect by the Central Executive Committee of the Soviets the Moscow wireless of March 23 reported a remark of the president, Kalinin, as follows:
