"In order to collect a land-tax properly, a general and correct survey should, in the first instance, be effected in all the districts belonging to us, according to an established land measure, to be introduced generally throughout Java; for this is, at present, very irregular. All the lands should then be divided into three classes, first, second, and third class, according to the proportionate fertility of the soil, and according to the same proportion the land-tax should be established. I am very ready to admit, that this will naturally be difficult and troublesome; but what system of government is exempt from these inconveniences? and particularly in this country, where it is necessary to effect a radical change and reform, in order to produce any beneficial results? But with diligence, zeal, and deliberation, all difficulties may be overcome; and even should the survey not be exactly correct in the first instance, it might be improved from year to year. The word _jung_ is now used by the Javans for a certain measure of land; but this differs so much in different districts, that it is impossible to ascertain how many square roods of land a _jung_ ought to contain. The name might be retained, however, after having found by experience how many square roods, in general or on an average, are contained in a _jung_, the proportion might be once for all established, introduced throughout the island, and fixed as the regular land measure of the country. It would be difficult, and as yet unnecessary, to calculate how many _jungs_ of land our territories on Java contain, and how much might be collected as a land-tax from each _jung_, in order to ascertain what this tax would amount to. I think it should be taken as a principle, that the land-tax can and ought to produce as much as the head-money, (namely, a rix-dollar per head): the land-tax would then yield an annual and certain income of at least two millions and a half of rix-dollars. Every spot of cultivated ground being measured and settled to which class it belongs, every owner will correctly know, how much he must pay for land-tax annually, and be completely at liberty to plant his land with whatever he may prefer, and may conceive most conducive to his advantage. I am of opinion, that during the first years it would be difficult, on account of the scarcity of specie, or rather its absence from circulation, to collect the land-tax; but, in the same way as with the head-money, it would be expedient, in the first years, to be somewhat indulgent in the collection, or else to receive produce in lieu of money, which might be done in this tax better than the capitation. But after five years of good administration, I am certain that the land-tax would be fully and without difficulty collected." [49] Dated 1815. CHAPTER IV.