Adam Smith：The Wealth of Nations, Book V, Chapter II, Paragraph 1912

Some leases prescribe to the tenant a certain mode of cultivation, and a certain succession of crops, during the whole continuance of the lease. This condition, which is generally the effect of the landlord’s conceit of his own superior knowledge (a conceit in most cases very ill-founded), ought always to be considered as an additional rent, as a rent in service, instead of a rent in money. In order to discourage the practice, which is generally a foolish one, this species of rent might be valued rather high, and consequently taxed somewhat higher than common money-rents.

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Locator：Book V, Chapter II, paragraph 1912 · Verified：2026-10-19 · Verification：Exact match

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