The contrivers of taxes have, probably, found some difficulty in ascertaining what part of the rent ought to be considered as ground-rent, and what part ought to be considered as building-rent.

税收的发明者可能发现难以确定地租的哪一部分应视为地租， 哪部分应视为建筑物租金。

But, as the morals of the great body of the people are not yet so corrupt as those of the contrivers of this statute, I have not heard that any advantage has ever been taken of this clause.

但是，由于广大人民的道德还没有像该法规的制定者那样败坏，所以我还没有听说有人利用了这一条款。