Evening

My neighbour was still ploughing as the sun was going down. It's a big field with rather thin topsoil. You can see that the plough sometimes catches the B layer.

In Poland, land is categorised according to it's quality. Class one is pretty rare but round here class 3 is probably about the best you would find. The class of the soil influences the tax you pay per hectare. There is no tax on class 5, so this field is tax free. Farmers don't pay income tax on their farming activities.