Note 52 — Chapter IV · TAXATION OF THE PEASANT.

Ibid., Vol. II., part I., p. 264; part II., p. 197. There are in both districts only ten communities in which the taxes absorb the entire rent, and only seven communities of former serfs (out of 562) in which the taxes exceed the rent. On the other hand, there are only 17 communities where the difference is above three rubles; and the maximum reaches 13 rubles in a community of former State peasants who own a tract of forest in the district of Dankoff (Ibid., pp. 31, 210, No. 8). The proportion of taxes to rent in this community is as 9.5 to 22.5, i. e., the taxes absorb 42 per cent. of the rent in the most favored community. What would the New York landlord or the American farmer say, to such a rate of taxation?