V. I.

Lenin

Re the Decree on The Imposition of a Tax In Kind on Farmers [1]

1

Main Provisions of the Decree

The draft to be revised in 4 days as follows:

1) A popular preamble (α) surpluses and equalisation (articles 17, 12 and others of the law on the socialisation of
the

land [2] )

(β) complete expropriation of the bourgeoisie

NB ||| (γ) the rich peasant not to be expropriated, but taxed equitably, heavily (δ) middle peasants to be taxed lightly (ε) poor peasants-not at all.

2) The division into poor (no taxes whatever), middle (very light
taxes) and. rich peasants to be incorporated in the law itself.

3) % of poor to be fixed roughly at < 40%, middle peasants at <
20%.

4) Taxes on middle peasants to be reduced considerably.

5) Regional Soviet organisations shall be entitled to raise the
question of changing the rates of taxation for the rich.

6) The poor to have the right to receive part of the collected grain
(for food and seed).

2

Remarks On The Draft Decree

NB

(1) Not all the 2 million are kulaks.

(2) A rich peasant may be very prosperous, but not an exploiter,
etc.

(3) We expropriate and confiscate in the case of the capitalists, but
not in the case of the rich peasant.

(4) Confiscation to be applied to kulaks who revolt and offer
resistance.