( 150 |

There can be no doubt that the cultivators of
the soil are as much, if not more, interested in possessing
 an enlightened and stable government than the
rest of the population, and they may have to pay
taxes in order to maintain it. This, however, is an
obligation distinct from that which they are under to
pay ent for the land they hold from the nation. In
Bengal, a fatuous policy compounded all government
demands for a fixed permanent revenue assessment.
In other provinces the demands were combined in
the assessment for a fixed term. More recently the
different character of the two liabilities has been
better recognized, and local and other rates and cesses
are being introduced in addition to the revenue. The
distinction should be borne in mind. Rent is the
amount paid for the use, or the privilege of cultivating
 the land, whether it is paid to the nation as
landlord, or to individual owners. Taxes are the
contribution required from all alike, according to
their position and advantages, for the support of a
settled government. In certain cases the government
occupies the position of superior as well as inferior
landlord, and the occupants are still mere tenants,
either at will or with occupancy rights. Here the
government is entitled to—(1), the revenue as superior
landlord ; (2), the rent as inferior landlord ; (3), taxes
for the maintenance of government.

The wise landlord should be content to take only
a little on the principle of leaving a good margin to