When a man rents a bit of land he acts according to his own judgment, and makes a voluntary contract with the proprietor; but the Russian peasant is obliged to pay his taxes whether he desires to enjoy land or not.

The theory, therefore, that the taxes are simply the rent of the land will not bear even superficial examination.

Equally untenable is the theory that they are a species of land-tax.

In any reasonable system of land-dues the yearly sum imposed bears some kind of proportion to the quantity and quality of the land enjoyed; but in Russia it may be that the members of one Commune possess six acres of bad land, and the members of the neighbouring Commune seven acres of good land, and yet the taxes in both cases are the same.

The truth is that the taxes are personal, and are calculated according to the number of male "souls," and the Government does not take the trouble to inquire how the Communal land is distributed.