ABSTRACT
The author does not know why a person thought that those who would maintain that indirect taxation is favourable to landowners would be excluded from participating in the author's contest. The author assures people that if they wish to give people an essay in which the question is treated from this point of view, it will be very well received. It is true that the explanations seem to direct authors to view it in a different light. But as a matter of fact the author has set up this competition rather in order to encourage working on an appreciation of the effects of indirect taxation, an evaluation which is still uncertain for the author with regard to the quota, than to have the general question treated, upon which the author has complete convictions. The financial system of all peoples was formed at times when there was little reflection on such matters.
