Thecultivatorsorfarmerscontributetotheannualproducebywhatareinthissystemcalledtheoriginalandannualexpenses（depensesprimitivesetdepensesannuelles）whichtheylayoutuponthecultivationoftheland。Theoriginalexpensesconsistintheinstrumentsofhusbandry，inthestockofcattle，intheseed，andinthemaintenanceofthefarmer’sfamily，servants，andcattleduringatleastagreatpartofthefirstyearofhisoccupancy，ortillhecanreceivesomereturnfromtheland。Theannualexpensesconsistintheseed，inthewearandtearoftheinstrumentsofhusbandry，andintheannualmaintenanceofthefarmer’sservantsandcattle，andofhisfamilytoo，sofarasanypartofthemcanbeconsideredasservantsemployedincultivation。Thatpartoftheproduceofthelandwhichremainstohimafterpayingtherentoughttobesufficient，first，toreplacetohimwithinareasonabletime，atleastduringthetermofhisoccupancy，thewholeofhisoriginalexpenses，togetherwiththeordinaryprofitsofstock;and，secondly，toreplacetohimannuallythewholeofhisannualexpenses，togetherlikewisewiththeorderingprofitsofstock。
Thosetwosortsofexpensesaretwocapitalswhichthefarmeremploysincultivation;andunlesstheyareregularlyrestoredtohim，togetherwithareasonableprofit，hecannotcarryonhisemploymentuponalevelwithotheremployments;but，fromaregardtohisowninterest，mustdesertitassoonaspossibleandseeksomeother。Thatpartoftheproduceofthelandwhichisthusnecessaryforenablingthefarmertocontinuehisbusinessoughttobeconsideredasafundsacredtocultivation，which，ifthelandlordviolates，henecessarilyreducestheproduceofhisownland，andinafewyearsnotonlydisablesthefarmerfrompayingthisrackedrent，butfrompayingthereasonablerentwhichhemightotherwisehavegotforhisland。
Therentwhichproperlybelongstothelandlordisnomorethanthenetproducewhichremainsafterpayinginthecompletestmannerallthenecessaryexpenseswhichmustbepreviouslylaidoutinordertoraisethegrossorthewholeproduce。Itisbecausethelabourofthecultivators，overandabovepayingcompletelyallthosenecessaryexpenses，affordsanetproduceofthiskindthatthisclassofpeopleareinthissystempeculiarlydistinguishedbythehonourableappellationoftheproductiveclass。Theiroriginalandannualexpensesareforthesamereasoncalled，inthissystem，productiveexpenses，because，overandabovereplacingtheirownvalue，theyoccasiontheannualreproductionofthisnetproduce。
Thegroundexpenses，astheyarecalled，orwhatthelandlordlaysoutupontheimprovementofhisland，areinthissystem，too，honouredwiththeappellationofproductiveexpenses。Tillthewholeofthoseexpenses，togetherwiththeordinaryprofitsofstock，havebeencompletelyrepaidtohimbytheadvancedrentwhichhegetsfromhisland，thatadvancedrentoughttoberegardedassacredandinviolable，bothbythechurchandbytheking;oughttobesubjectneithertotithenortotaxation。Ifitisotherwise，bydiscouragingtheimprovementoflandthechurchdiscouragesthefutureincreaseofherowntithes，andthekingthefutureincreaseofhisowntaxes。Asinawell—orderedstateofthings，therefore，thosegroundexpenses，overandabovereproducinginthecompletestmannertheirownvalue，occasionlikewiseafteracertaintimeareproductionofanetproduce，theyareinthissystemconsideredasproductiveexpenses。
Thegroundexpensesofthelandlord，however，togetherwiththeoriginalandtheannualexpensesofthefarmer，aretheonlythreesortsofexpenseswhichinthissystemareconsideredasproductive。Allotherexpensesandallotherordersofpeople，eventhosewhointhecommonapprehensionsofmenareregardedasthemostproductive，areinthisaccountofthingsrepresentedasaltogetherbarrenandunproductive。