NOTES ON THE DRAFT DECREE REGARDING THE IMPOSITION OF A NATURAL TAX ON RURAL HOUSEHOLDS*
September 21, 1918
N B
(1) Not all two million are kulaks.
(2) A wealthy peasant may be highly prosperous, yet not a serf or a landowner in the traditional sense—and so on.
(3) We shall expropriate and confiscate the capitalists—but the wealthy peasant does not possess capital.
(4) For rebellion and resistance, the kulaks shall be subject to confiscation.