Plan for the Pamphlet "The Tax in Kind"

V. I. Lenin

PLAN FOR THE PAMPHLET
THE TAX IN KIND

Written in late March-
early April 1921

Published according
to the manuscript

From V. I. Lenin, Collected Works, 4th English Edition,
Progress Publishers, Moscow, 1965

Vol. 32, pp. 320-28.

Translated from the Russian
Edited by Yuri Sdobnikov

Prepared © for the Internet by David J. Romagnolo, [email protected] (July 2003)

PLAN OF THE PAMPHLET THE TAX IN KIND . . . . . . .

320

I.

. . . . . . . . . . . . . . . . . . . . .

320

II.

. . . . . . . . . . . . . . . . . . . . .

321

III.

. . . . . . . . . . . . . . . . . . . . .

326

IV.

. . . . . . . . . . . . . . . . . . . . .

327

NOTES

page 320

PLAN OF THE PAMPHLET
THE TAX IN KIND ^[99]
I
Etwa^[*]:

1.

General significance of the tax.

Retreat? Advance? (to commodity exchange).
Is it another "Brest"?
Transition from surplus-grain appropriation (appropriation
of surplus stocks) to commodity exchange.
"War" Communism versus proper economic relations.

2.

The tax and unrestricted trade.

The tax and unrestricted trade.
Unrestricted trade versus the economic base ("local trade")
of small-scale economy.
" " versus the political power of the
proletariat.
" " versus concessions
Scope and conditions for a free market.

3.

The middle peasant

Is it a "stake" on the kulak?
or the middle peasant
Levelling up.
The industrious peasant.
Greater output.

4.

Methods of transition to socialist agriculture.

the small peasant
collective farms
electrification.

Co-operatives

* Approximately --Ed.

page 321

The struggle against the evil of bureaucracy (its economic
roots).

7.

[The international situation and internal relations.

8.

Party and political crisis (1920-21).
Mensheviks + Socialist-Revolutionaries + anarchists
(Kronstadt)

9.

"Agreement " with the peasantry? or dictatorship ?

10.

Non-Party conferences.

II

Plan of Pamphlet:

h
a
r
d
!

   The substitution of a tax for
surplus-grain appropriation and
agreement with the peasantry
(or the tasks of a workers' gov-
ernment in a peasant country)
and the tasks of the working
class in respect of the peasantry.

   To convey the meaning more
precisely
   The substitution of a tax
for the appropriation system
in view of the general tasks
and conditions of the present
political situation.

   The substitution of a tax
for the appropriation system in
view of the specific conditions
of present political situation.

The substitution of a tax for the appropriation system, its significance in principle: from "War" Communism to a proper socialist foundation.
The economic essence and foundation of socialism is neither
appropriation nor tax, but exchange of the products of large-scale ("socialised") industry for peasant produce.
The appropriation system is not an "ideal", but a sad and bitter necessity. The opposite view is a dangerous mistake.
The appropriation system and the "apparatus". We should have perished long ago but for the "apparatus". Unless we wage a systematic and persevering struggle to

page 322

improve it we shall perish before we manage to lay the foundations of socialism.

  The alliance of the workers and peasants = and of the Soviet power. "Necessary and adequate" condition for its stability.
  This alliance against Denikin & Co. is not the same as the alliance (the same one) in economic organisation.

    The first = bourgeois revolution
    The second = socialist revolution.

  Transition from war to construction.
  Ninth Congress 1920 (cf. April 1918) versus Tenth Congress (March 1921).

  Switch from appropriation to regular commodity exchange.

  The tax is in principle compatible with a free market in grain and other products.

  Formal democracy versus the reality of class relations over the tax and similar questions.
  Coercion + persuasion (in appropriation) -- in the tax -- in "commodity exchange".

  How much "free trade" is there to be? After paying the tax.

  Scope for experiment, prac-
tice. Small trade . . . .

Tasks of local officials.
Tasks of local authorities.

  Type of economic relations or the economic system before the proletarian revolution in a number of major countries = concentration at the top
  unrestricted peasant trade at the bottom . . . a species of state capitalism (cf. April 1918)

  "Stake" on the middle peasant? On the kulak? Restoration of bourgeois relationships?

  Levelling up of the rural areas

"the poor
peasants"

were given an equalitarian redistribution
  "    "   landowners' land
  "    "   opportunity to take from the kulaks
  "    "   extraordinary assistance by the
          state

page 323

The pivot and touchstone will now be (is) an increase in
products (cf. Programme of the R.C.P.).[100] Inde[*]: the "stake on
the middle peasant in agriculture.
The industrious peasant as the "central figure" of our economic
revival.
Individual commodity exchange.
Role of collective farms: many stupid things have been done.
Prosecution for failure to implement the law and incompetence
(three years).
Is socialism to fear the "individualism" of the peasant and his
"free trade"? No.
Electrification: the yardstick. A long-range plan, but a plan
and (ergo) a criterion. (Every plan is a yardstick, a criterion, a
beacon, a landmark, etc.
If we have electrification within 10 to 20 years, there is
nothing to fear from the individualism of the small farmer and
his unrestricted trade in local exchange. If we have no electri-
fication, a return to capitalism is inevitable in any case.
The international situation is now favourable: a new equili-
brium.

Entente versus Germany.
America versus Japan (and Britain).
America versus Europe.
The imperialist world versus "Asia".
(1/7) (4/7)
(0.250 x 7 = 1.75) (a thousand million out
of 1.750)[101]

Their disin-
tegration, our
consolidation

Ten or twenty years of regular relations with the peasantry
and victory is assured on a world scale (even if there is delay in
the proletarian revolutions, which are maturing); otherwise 20-40
years of tormenting whiteguard terror

page 324

Aut-aut. Tertium non datur.[*]

NB:

   "Agreement" with the
peasantry? Constituent
Assembly (overt or co-
vert), voting, change of
Constitution, Socialist-
Revolutionaries and
Mensheviks + anarchists.

Co-operatives.
Their economic
and political
(Mensheviks and
Socialist-Revo-
lutionaries) as-
pects.

Ambiguity of the
notion of "agree-
ment", particular-
ly versus "dicta-
torship".

   Experience and lessons of
Kronstadt (new features in
the political history of the
Soviet power).

   Uncompromising struggle
against Mensheviks, Socialist-
Revolutionaries, anarchists.

Quid est "politica"? **
(1) the vanguard of the proletariat
and its mass.
(2) the proletariat and the
peasantry.
(3) the proletariat (and the peasantry)
and the bourgeoisie.

   Weariness, exhaust-
tion, despair. . . . Lack
of strength. . . . "Res-
pite" . . . evils of
bureaucracy (Gegen-
stück *** of peasantry).

among work-
ing class and
among the
peasants.

"Top section" worn
out, promotion of
new people from
"lower ranks" = ()
young people; ()
non-Party people.

NB NB:

   || Anarchism and the "Marxist" struggle against it.
   "Despair"?||
The pace is not what it should be (in war-time and peace-time
construction).

* Either or. There is no third road. --Ed.
** What is "politics"? --Ed.
*** Counterpart. --Ed.

page 325
   In April 1918 and in April 1920, we imagined transition from war to peace-time construction to be a simple one on the same lines of policy.
The transition is a complex one: relations with the peasantry are different, the pace is different, the situation is different.
Demobilisation of the Army.
Banditry. (Devastation. Seven years of war.)
Either a whiteguard reign of terror, or the dictatorship of the proletariat, its (relaxing) leadership.
What is so terrible about the word "dictatorship"?

   The non-Party peasant as
a yardstick, a criterion, a
counsellor -- and a political
slogan ( = Socialist-Revolu-
tionaries and Mensheviks).
Vote? Overthrow the govern-
ment? Or seek accord with
it ?

NB:
  Non-Party conferences are
not an absolute political wea-
pon of the Mensheviks and So-
cialist-Revolutionaries + an-
archists. Caveant consules![*]

  It is a well-tried trick of conventional bour-
geois party politics and bourgeois parliamen-
tarism to try to "catch one " through conces-
sions. But we reject the very basis of bourgeois
parliamentarism, and conventional (bourgeois)
party politics"!!

  NB

NB:             NB:
  "The economic foundations for the withering
away of the state (The State and Revolution):
in this case we also have the economic foun-
dations "
for the withering away of bureaucracy, the top
section and the lower ranks, inequality (cf.
"First Steps from Capitalism to Communism").
The economic basis of socialism is not yet
there. What is the basis? It is commodity
exchange with the peasantry !!

NB

Combating
the evils of
bureauc-
racy

NB

* Let the consuls beware! --Ed.

page 326

  NB

  +Note. Significance of the political crisis in spring (Feb.-March) 1921 ("transitions") and Party crisis (Nov. or Sept. 1920-March 1921). Adapt the Party's top section to its mass and vice versa? The Party to the masses (proletariat+then the peasantry) or vice versa.

III

  State capitalism not ter-
  rible but desirable.

Learning from state capital-
ism.

  Examples:
  1) Concessions.
  2) Co-operatives.
  3) Commission agents.
  4) Leases.

__
  Unorganised capitalism|

  "Elemental" c'est le mot
1794 versus 1921

  All within proper limits
and on definite terms
  What are these limits?
  Experience will show.

  1/4 etwa.

  "Trade"
  mainly and primarily.

Combating profiteering.
Quid est?

  Tax in kind and trade.

  instructions to food
  supply workers:
  100+100=200%
?100+25
   60+60

  These (3 and 4) forms are weak, because we are weak and stupid. Cf. bureaucratic practices. . . .
  Free market ) to develop the productive forces of peasant farming ) to develop small industry )to combat the evils of bureaucracy.

page 327
   Limits? Terms?
   Practice will show.
   Food supply worker: collect 100%

100 + 100 = 200

Etwa:

100 + 25 = 125

60 + 60 = 120

Combating profiteering?
Quid est?

Political aspect:
Petty-bourgeois element will overthrow (May 5, 1918).
"Example" of the French Revolution, cf. November 10,

1918
Anti-Kautsky

Pessimism or optimism?
Calculation of forces. Sober approach and fervent dedica-
tion.

IV
Conclusion Etwa:

Transition to politics.
Economics in the spring of 1921 transformed into politics:
"Kronstadt".
Role of Socialist-Revolutionaries + Mensheviks (Dan, Rozhkov
& Co., Martov & Co.). A "slight shift", to the right or the left, makes
no difference.
Milyukov is more intelligent than Chernov and Martov: it is
not so difficult to be more intelligent than these conceited fools,
phrase-mongers and knights of the petty-bourgeois doctrine
(1789-1948-1920).
Their place is in prison and not at a non-Party conference.
1794 versus 1921.
Vacillation of the "elements" (Quid est elements)
and firmness.
Selection and
promotion of men.

page 328

Pessimism or optimism? A most sober appraisal of the evil and the difficulties.
Dedication in the struggle. =

Summary :
1) "Trade". Quid est?
2) Small industry. Where are the raw materials?
3) Exchange.
4) Capitalism.
5) State capitalism.
6) Local initiative.
7) Mensheviks and Socialist-Revolutionaries + non-Party people.

From Marx
to Mao

Lenin
Collection

Reading
Guide

Notes on
the Text
Below

page 553

NOTES

[99] The documents are preliminary material for Lenin's pamphlet, The Tax in Kind (The Significance of the New Policy and Its Conditions).
The first document is an initial plan of the pamphlet; on its basis, Lenin worked out a more detailed plan -- Document Two -- and also Documents Three and Four. The third document also includes a summary of the part of the pamphlet dealing with state capitalism; and the fourth is an outline of its final part: "Political Summary and Deductions". [p. 320]

^[100] The reference is to paragraph 2 of the economic section of the Party Programme adopted by the Eighth Party Congress. See K.P.S.S. v rezolutsiakh . . . (The C.P.S.U. in the Resolutions and Decisions of Congresses, Conferences and C.C. Plenary Meetings, Part 1, 1954, p. 21). [p. 323]

^[101] Figures for 1920 showing the relative population of the imperialist countries and the colonies; out of the world's 1,750

page 554

million people, 250 million, or 1/7, lived in the imperialist countries, and 1,000 million, or 4/7, in the colonies. [p. 323]

From Marx to Mao

Lenin Collection

Reading Guide

PLAN OF THE PAMPHLET THE TAX IN KIND . . . . . . .		320
I.	. . . . . . . . . . . . . . . . . . . . .	320
II.	. . . . . . . . . . . . . . . . . . . . .	321
III.	. . . . . . . . . . . . . . . . . . . . .	326
IV.	. . . . . . . . . . . . . . . . . . . . .	327
NOTES

page 320 PLAN OF THE PAMPHLET THE TAX IN KIND ^[99] I Etwa^[*]:
	1.	General significance of the tax.

		Retreat? Advance? (to commodity exchange). Is it another "Brest"? Transition from surplus-grain appropriation (appropriation of surplus stocks) to commodity exchange. "War" Communism versus proper economic relations.

	2.	The tax and unrestricted trade.

		The tax and unrestricted trade. Unrestricted trade versus the economic base ("local trade") of small-scale economy. " " versus the political power of the proletariat. " " versus concessions Scope and conditions for a free market.

	3.	The middle peasant

		Is it a "stake" on the kulak? or the middle peasant Levelling up. The industrious peasant. Greater output.

	4.	Methods of transition to socialist agriculture.

		the small peasant collective farms electrification.

		Co-operatives
	* Approximately --Ed.

page 321
		The struggle against the evil of bureaucracy (its economic roots).
7.		[The international situation and internal relations.
8.		Party and political crisis (1920-21). Mensheviks + Socialist-Revolutionaries + anarchists (Kronstadt)
9.		"Agreement " with the peasantry? or dictatorship ?
10.		Non-Party conferences.

V. I. Lenin

PLAN FOR THE PAMPHLET THE TAX IN KIND

PLAN FOR THE PAMPHLET
THE TAX IN KIND