I did not say revaluation. I said that I would make the same percentage of rebate everywhere, applicable to all purchasers and applicable to land as well as to chattels. That does not involve land revaluation. That is very clear. I do not know any other principle that can be followed. I know that objections can be raised to it, but none as formidable as can be raised to this government's proposal. It is at least the most unobjectionable of any course that can be taken. It is the fairest; it is the same for everybody.