Comments on Turgot’s Plan for a Single Tax
[After July 3, 1777?]

There could be regions where none of the landowners work the land themselves but let tenants pay them a fixed sum every year for the right to farm it. The revenue of such landowners can easily be determined and taxed.

There could be other regions where the land is entirely farmed by the owners themselves.

In this case, there having been no farm tenancy paid or received and the net product differing from year to year because of varying amounts of production and changing market value, each landowner's revenue is not as easy to determine.

There could be regions or rather States with no productive soil. It is said that Tyr was once such a place, nothing but an arid rock, inhabited only by merchants and manufacturers. In that case, there is no land revenue; it comes entirely from industry and the use of money.

There could be other places where one finds both, like Holland where there is some land revenue, but not a great deal, and much more coming from industry and the use of money in buying and reselling foreign products, plus another very large source of revenue coming from money lent to foreign countries.

Can the form of taxation proposed in the plan for land taxation be equally applicable and appropriate in all these cases?