[Not later than March 15, 1921]

In view of the fact that the resolution of the Ninth Congress of the R.C.P. on the attitude towards cooperatives was entirely based on the recognition of the principle of the surplus-appropriation system, which is now [will be replaced] being replaced by a tax in kind, the Tenth Congress of the R.C.P. resolves to repeal the said resolution. [At the same time the Congress resolves]

The Congress instructs the Central Committee to work out and carry out, through Party and Soviet channels, decisions which would improve and develop the structure and activity of the cooperatives in conformity with the programme of the R.C.P. and in accordance with the replacement of the surplus-appropriation system by a tax in kind.

The date is established on the basis of item 7 of the plan of the speech on the replacement of the surplus-appropriation system by a tax; see p. 43 of the present collection. The resolution was apparently prepared by Lenin simultaneously with the plan of the speech on the tax and was announced during the report on March 15, 1921.