land such a plan or policy as might contribute a good deal to the general improvement and good cultivation of the country.

The expense of levying a land-tax which varied with every variation of the rent would no doubt be somewhat greater than that of levying one which was already rated according to a fixed valuation. Some additional expense would necessarily be incurred both by the different register offices which it would be proper to establish in the different districts of the country, and by the different valuations which might occasionally be made of the lands which the proprietor chose to occupy himself.

The expense of all this, however, might be very moderate, and much below what is incurred in the levying of many other taxes which afford a very inconsiderable revenue in comparison