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   GIUSEPPE DEVINCENZI
   other means, its cultivation. Ali those who propose undertaking cultivation on an extensive scale, or improvements, require that the land-tax remaiu uuclianged, at its present rate, for a terni of several years; and this only appears reasonable because otherwise these lands would not be im-provid att ali, and would not vield a greater profit to the linances of the State either now or in future. Indeed, it is worth asking wliether it would not be desirable to lay down, as a prin-ciple, this unchaugeableness of the taxes for ali improvements, botli of lands and for the cultivation of cotton in general.
   Those vho intend to promote or undertake improvements claim for capital the usuai rights possessed in England by companies of this cha-racter, namely, that when the Government sliall liave once recognised the expediency of impro-viug a given soil, the capital invested for that purpose shal possess a prior claim to any other raortgage on the property. This is a very common and fundamental provision of English legislation in favour of the great interests of agriculture, and does not violate, in any respect, but rather confirms and strengtliens, the rights of others, because the prior mortgage with which the land is burdened, imparts to it a vaine exceeding the burden.
   These three leading provisions of aqueducts, associations, and of the preference to be given to capital laid out on the improvement of land, must, by favouring the cultivation of cottou, promote the progress of agriculture in Italy. Ko°a°BC)nf as mauy other arrangements must be
   m?sKÌon 0,"~ gradually made, in order that this great brandi of cultivation may receive extension in Italy, it seems advisable that you should propose the nomination of a Iioyal Oommission entrusted with