V. I. Lenin
PLAN AND OUTLINES FOR THE BROCHURE "ON THE FOOD TAX."
March — April 1921
I.
Etwa 1
1. General significance of the tax.
Back? Forward? (towards commodity exchange).
Is it "Brest"?
Transition from requisitioning (into exaction of surpluses
to commodity exchange.
"War" communism versus 2) correct economic relations.
2. Tax and free trade.
Tax and free trade
Freedom of trade versus economic base ("local turnover") of petty
economy.
»
« versus state power of the proletariat.
»
» versus concessions.
Measure and conditions of freedom of trade.
3. Middle peasant. (Leveling.)
Bet on the kulak?
or middle peasant.
Leveling.
Industrious peasant.
Increase of products.
4. Paths of transition to socialist agriculture.
small peasant collective farms electrification.

5. Cooperation.
6. Struggle against bureaucratism
(its economic foundations).
7. International situation and internal
relations.
8. Party and political crises (1920— 1921).
Mensheviks -f- Socialist-Revolutionaries anarchists. (Kronstadt).
9. "Agreement" with the peasantry? or dictatorship?
10. Non-Party conferences.
ad 9
[bureaucratism and struggle against it cooperation.]
II.
On replacing requisitioning with a tax and on agreement
with the peasantry (or on the tasks of the workers' government in a peasant country) and on the tasks of the working class in relation
to the peasantry.
A more accurate reflection of the content would be:
On replacing requisitioning with a tax
I
in connection with the general tasks and
------- conditions of the given political
moment.
Replacing requisitioning with a tax in connection with the special conditions of the given political moment.
Replacing requisitioning with a tax Г,] its fundamental significance:
from "war" communism to the correct socialist foundation.
Neither requisitioning nor tax, but exchange of products of large
("socialized") industry for peasant products, such is the economic essence of socialism, its base.

PLAN OF THE BROCHURE ON THE FOOD TAX
373
Requisitioning is not an "ideal," but a bitter and sad necessity.
The opposite view is a dangerous mistake.
Requisitioning and "apparatus." Without the "apparatus" we would have perished long ago.
Without a systematic and persistent struggle to improve the apparatus we will perish before creating the base of socialism.
Union of workers with the peasantry = α and ω 3) of Soviet
power. "Necessary and sufficient" condition of its stability.
This union against Denikin & 4) Co is not the same as this
^same) in economic construction.
The first = bourgeois revolution.
The second = socialist revolution.
Transition from war to construction.
IX Congress 1920 (cf. IV. 1918) versus X Congress (III. 1921)5)
Transition from requisitioning to correct commodity exchange.
Tax in principle is agreeable, compatible with free trade
in grain and other products.
Formal democracy versus the reality of class relations in the question of tax and other questions of this kind.
Coercion + persuasion (in requisitioning) — in tax — in "commodity exchange".
To what extent is "freedom of trade"? After paying the tax.
Scope for experiments, Task
Task of local practice...
local workers.
workers, Petty trade....
local authority----]
Task of local authority.
Type of economic relations or economic system before the proletarian revolution in a number of large countries =
concentration at the top [?] freedom of peasant trade at the bottom...
a kind of state capitalism (cf. IV. 1918)
"Bet" on the middle peasant? On the kulak?
Restoration of bourgeois relations?
"Poor"
Leveling of the village gave equal redistribution
»
landlord's land
»
take from the kulak
»
extraordinary assistance from the state.

Now the crux, touchstone becomes (has become) the increase
of products (cf. program of the RCP).
Inde 6): "bet" on the middle peasant in agriculture.
Industrious peasant as "central figure" of our economic upswing.
Individual commodity exchange.
Role of collective farms: much bungled. Trial for non-execution
of the law and for incompetence (three years).
Is "individualism" of the peasant terrible to socialism?
his "free trade"? No.
Electrification: a measure. A distant plan, but a plan and (ergo 7)) a criterion. (Every plan is a measure, a criterion, a beacon,
a milestone etc. 8))
If electrification in 10 — 20 years, individualism of the small farmer and free
trade of him in local turnover is not at all terrible. If no electrification,
a return to capitalism is inevitable anyway.
The international situation has developed favorably: a new
balance.
Entente: versus Germany.
America versus Japan (and England).
America versus Europe.
Imperialist world versus "Asia".
(V)
(4A)
(0,250 X 7 = 1>7з)
(1*ooo billion 1.7So) 9).

— 20 years of correct relations with the peasantry and assured victory on a worldwide scale (even if proletarian revolutions are delayed, like crops that grow), otherwise 20 — 40 years
of torments of White Guard terror.
Aut— aut. Tertium non datur 10).
NB
Cooperation.
"Agreement" with the peas-
Ambiguity of the concept
Constituent Assembly (directly
Its economic and poli-
[antry]?
and covertly) voting, amendment to the constitution [,] Socialist-
"agreement" especially versus "dictatorship".
Socialist-Revolutionaries and Mensheviks -J- anarchists.
Revolutionaries]^ side.
Their decay, our cohesion.

PLAN OF THE BROCHURE ON THE FOOD TAX
Experience and lesson of Kronstadt (something new in the political history
of Soviet power).
Quid est «politica»? n )
(1) vanguard of the proletariat to its mass.
(2) proletariat to the peas-
[antry].
(3) proletariat (and the peas-
[antry]) to the bourgeoisie.
Weariness, exhaustion, despair...
No strength...
"Respite"... bureaucratism (Gegenstück 14) of the peasantry).
Irreconcilable struggle against
Mensheviks, Socialist-
Revolutionaries, anarchists.
And in the working class
And in the peas-
[antry]
NB:
Weariness of the "tops" and promotion of new people from
the "bottom"
=
(α)
youth; (β) non-Party.
NB NB:
Anarchism and "Marxist" struggle against it. "Despair"?
Not that tempo (of military and peaceful construction).
Both in IV. 1918 and in IV. 1920 we imagined the transition from war to peaceful construction as a simple transition on the same rails of policy.
The transition is complex: different relations with the peasantry,
different tempo, different circumstances.
Demobilization of the army. Banditry. (Ruin. 7-year war).
Either White Guard terror or leadership (ever
[more] gentle) of the proletariat, its dictatorship.
What is terrible in the word "dictatorship"?
Non-Party peasant, as a measure, as an indicator, as an advisor— and as a political slogan ( = Socialist-Revolutionaries and Mensheviks).
Vote? Overthrow the government? Or seek agreement with it?
NB:
Non-Party conferences are not an absolute political tool
of Mensheviks and
Socialist-Revolutionaries + anarchists.
Caveant consules! 13)

The usual trick of usual bourgeois partisanship and bour-
geois] parliamentarianism: we "catch" at concessions. But
NB
we do not recognize the very soil of bourgeois parlia- mentarianism, "usual (bourgeois partisanship"!!
NB:
NB:
"Economic bases of the withering away of the state" ("The
State and Revolution"):
here also are the "economic
BASES" of the withering away of bureau- cratism, the withering away of the top
and the bottom, the withering away of unright[eous- ness]
(cf.
"First steps from capitalism to communism").
There is as yet no economic basis of socialism. What is it? In commodity-exchange
with the peasantry!!
NB
Toward the struggle against bureaucrat- ism.
NB
-f- Note. Significance of the spring (II— III) polit- ical] crisis of 1921 ("transitions") and the party crisis (XI or
IX. 1920 — III. 1921) 14).
To adapt the top of the party to its mass, or vice versa 15)? The party to the mass (of the proleta-
riat]-f- then the peasantry) or vice versa1.
III.
State capitalism
Learning from state is not frightening, but desirable.
capitalism.
Examples:
1) Concessions].
2) Cooperation].
3) Commission agents.
4) Lease.
4.
unorg[an i]zed ca- «C’est le mot 16)
pitalism.
1794 versus 1921.
Everything in measure and on well-known conditions.

PLAN OF A PAMPHLET ON THE FOOD TAX
What is this measure?
Experience will show.
V 4 etwa.
"Turnover"
Struggle against speculation. Quid est 17)?
chiefly toward n
1st place food tax and turnover.
directives to food [suppliers]:
(100 + 100 = 200%
? <100 + 25
I 60 + 60 18)
These (3 and 4) 19) types are weak, for we are weak and stupid. Cf. bureau-
cratism . . .
Freedom of trade] a)
for development of productive forces of the peasant farm E) For the development] of petty industry
*') for the struggle against bureaucratism.
Measure? Conditions?
Practice should show.
Food [supplier]: collect 100% (100 + 100 = 2001
Etwa: \ т + 25 = 125\
{ 6 0 + 6 0 = 1201
Struggle against speculation]?
Quid est?
Political] ' side:
The petty-bourgeois] element will throw off *) (about V 1918) 20).
"Model"
The French revolution] cfompare
10. XI. 1918. Anti
Kautsky 21).
Pessimism or optimism?
Account of forces. Soberness and furious passion.
IV.
Conclusion Etwa:
Transition to politics
The economy of the spring of 1921 was transformed into politics: "Kronstadt."
The role of Socialists - ] revolutionaries + Mensheviks (Dan, Rozh-
kov and Co., Martov and Co.). "A small shift" all the same to the right or
to the left.
Miliukov is smarter than Chernov and Martov: it is not difficult to be smarter than these
conceited simpletons, heroes of the Phrase, knights of m[ petty-]bourgeois]
doctrine (1789— 1848 — 1920) 22).
Their place is in prison, not at an non-party] conference (1794 versus 1921).
*) In the manuscript "will throw off".
Ed.
**) In the manuscript: "politics."
Ed.

Fluctuations of the "element" (Quid est the element)
and firmness.
Selection and promotion of people].
Pessimism or optimism? A most sober assessment of evil and diffi-
culties.
Selflessness in the struggle. Its =
Results:
1) "Turnover." Quid est?
2) Petty industry. Where is the raw material?
3) Exchange.
4) Capitalism.
5) State capitalism.
6) Initiative of the localities.
7) Mensheviks and Socialists-revolutionaries]-f- non-
party.
!) Etwa - approximately, roughly.
2) Versus - against, in relation to something.
3) α and ω - alpha and omega - the first and last letters of the Greek alphabet; in the figurative sense it means - "beginning and end", "essence", "everything".
4) & - and.
5) The IX Congress of the RCP took place from March 29 to April 4, 1920. The main
issue of the congress was the transition to peaceful economic construction.
IV. 1918 - Vladimir Ilyich refers to his pamphlet and speech at the
All-Russian Central Executive Committee on 29. IV. 18 - "On the Immediate Tasks of Soviet Power" - see Coll.
Works, vol. XV, p. 194.
At the X Congress of the RCP (March 1921), the issue of replacing the surplus appropriation
with the food tax was decided. (See further, p. 375) from the words: "both in IV. 1918 and in IV. 1920".
6) Inde - from there, as a result of this.
7) Ergo - therefore, consequently.
8) Etc - et cetera - and so on.
®) Of the 1,750,000,000 total population of the globe, 1/7, or 250,000,000,
constitutes the population of imperialist countries and 4/7, or one billion -
colonies ("Asia").
10) Aut — aut. Tertium non datur — either — or. There is no third option.
11) Quid est politica? - what is politics?
12) Gegenstück - the opposite, the other pole of the same relation. - "We have a different root of bureaucratism: fragmentation, dispersal
of the small producer, his poverty, lack of culture, bad roads
illiteracy, lack of turnover between agriculture and industry, lack of connection and interaction between them." (See "On the Food Tax" - Coll. Works, vol. XVIII, part 1, pp. 222-223.)

PLAN OF A PAMPHLET ON THE FOOD TAX
13) Caveant consules — let the consuls be vigilant
(from the speech of Cicero).
14)
Under the "spring (II-III) political crisis of 1921," Vladimir
Ilyich implies the Kronstadt rebellion of March 1-17, 1921, and under the
party crisis of 1920-21 - the discussion of the role and tasks of trade unions, which
arose in November 1920 and ended at the X Party Congress in March
1921.
15) Vice versa - the other way around.
16) C’est le mot - that's the word.
17) Quid est - what is it.
18) See "On the Food Tax" - Coll. Works, vol. XY1I1, part 1,
p. 224.
19) I.e. commission agents and lease.
20) See "On the Food Tax" - Coll. Works, vol. XVIII, part 1,
p. 231 and
"On 'Left-Wing' Childishness and Petty-Bourgeois Mentality" - Coll. Works,
vol. XV, pp. 265-266.
21) "The Proletarian
Revolution and the Renegade Kautsky" - Coll. Works, vol. XV, p. 446.
2-) "In 1789 the petty bourgeois could still be great revolutionaries; in 1848 they were ridiculous and pathetic; in 1917 - 1921
they are disgusting accomplices of reaction, direct lackeys of it in their actual role, regardless of whether they are called Chernovs or Martovs or
Kautskys, MacDonalds, etc., etc." ("On the Food Tax" -
Coll. Works, vol. XVIII, part I, p. 230).