With a monotony which is wearying, but which does not diminish the unfortunate Uitlanders' interest in the subject, the burden of every measure falls on the alien. One more instance will suffice. It illustrates the Hollander-Boer genius for fulfilling the letter and breaking the spirit of a covenant. It was notified that Government were about to introduce a war tax, and that this tax was to be one of L20 per farm, to be levied in event of war if in the opinion of the Government it should be necessary. Much surprise was felt that anything so unfavourable to the Boers as a tax on farms should be proposed. When the measure came on for discussion it was found to contain provisions exempting the owner who personally resided on his farm, and especially and definitely taxing those farms which are owned by companies, associations, corporations, or partnerships. The Boer, it is well known, takes no shares in companies, joins no associations, and has partnership with no one. This law was shelved in 1895, but has since been passed.{18} It is of a piece with the rest. Having sold his farm to the Uitlander, the Boer now proceeds to plunder him: and 'plunder' is not too strong a word when it is realized that the tax falls, not on the really valuable farms of the high veld, which are nearly all owned by individuals, and are all occupied, but on the undeveloped outlying farms, the rentable value of which would not on the average suffice to pay the tax! Indeed, one very large land-owner stated to the Government at the time, that if this law were passed and put in force, they might take all his rentals good and bad in lieu of the tax, as it would pay him better!