ticular. The levying of contributions on the bourgeoisie—a measure which in principle is undoubtedly acceptable, and deserving of proletarian approval—shows that we are in this respect still nearer to the methods of conquest (of Russia) from the rich for the poor, than to the methods of management. But, to become stronger and to make our position firm, we must adopt the last named methods; we must substitute for the contributions exacted from the bourgeoisie, steadily and regularly collected wealth and income taxes, which will give more to the proletarian state and which requires of us greater organization and better regulated accounting and control.
The delay in introducing obligatory labor service is another proof that the most urgent problem is precisely the preparatory organization work which, on one hand, should definitely secure our gains, and which, on the other hand, is necessary to prepare the campaign to "surround capital" and to "compel its surrender." The introduction of obligatory labor service should be started immediately, but it should be introduced gradually and with great caution, testing every step by practical experience, and, of course, introducing first of all obligatory labor service for the rich. The introduction of a labor record book and a consumption-budget record book for every bourgeois, including the village bourgeois, would be a long step forward toward a complete "siege" of the enemy and toward the creation of a really universal accounting and control over production and distribution.
The Significance of the Struggle for State Accounting and Control
The state, an organ of oppression and robbery of the people, left us as a heritage on the part of the people a great hatred· for and distrust of everything connected with the state. To overcome this is a very difficult task, which only the Soviets can master, but which requires even from them considerable time and tremendous perseverance. This "heritage" has a particularly painful effect on the ques-
