Adam Smith：The Wealth of Nations, Book V, Chapter II, Paragraph 1901

A tax upon the rent of land may either be imposed according to a certain canon, every district being valued at a curtain rent, which valuation is not afterwards to be altered; or it may be imposed in such a manner, as to vary with every variation in the real rent of the land, and to rise or fall with the improvement or declension of its cultivation.

Source： https://www.gutenberg.org/ebooks/3300
Locator：Book V, Chapter II, paragraph 1901 · Verified：2026-10-19 · Verification：Exact match

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