Edited sentence: , the payment of 10% of the product of land use in crops and cattle.Biblical patriarchs practiced it voluntarily.Everyone would eventually pay a tax based on the value of land only.How much greater is the  taxable value of land in a city compared to the country.Implementation is hindered by conflicts between academic empiricism and logical deduction.LVT has been controversial since its inception, which traces back to the beginnings of human history.LVT would extend this principle to the value of land use in building facilities for human habitation.Shifting the tax to land can reduce the tax on buildings without decreasing revenue.Sinai, promising prosperity to those who practiced it faithfully which is still attested to by those who do.Since urban land is the most lucrative source of revenue from LVT, current implementation is done by manipulating the existing two-rate property tax system.Some empirical evidence may be gleaned from the above mentioned cities and countries; still the idea was first and is still readily understood intuitively.The answer is obvious as the tax collector will confirm - the larger public revenue would be derived from urban land.The burden would first be felt by owners of vacant land where the assessed value is far below its market value.The creator, YHWH expressed it in the Laws of Heaven given to Moses on Mt.The modern idea of LVT was based on a study of the economic effects of the Biblical Tithe,.The rational thinker understands it as a matter of common sense.There appears to be something mystical or magical about it that can hardly be explained by Science alone - it is as if it were a matter of Art if not Religion.To be valid the premise must first be accepted in good faith with an open mind, objectively