"Realny" znaczy tu niepieniężny, w naturze, a nie rzeczywisty, faktyczny.

Above all, it abolished the tax in kind (rice) paid to feudal lords, and replaced it with a tax in money, paid to the central government. [A w Japonii ryż to prawie jak u nas żyto.:)]
http://tinyurl.com/37vkow

When cries over unfair burdens shouldered by the farmers emanated throughout the South, Congress further amended the tax-in-kind legislation in February 1864. Farmers could deduct the agricultural tax from the 5 percent real and property tax due. Also, families who were struggling just to feed themselves were exempted from the tax in kind.
http://tinyurl.com/3ayxgn

http://tinyurl.com/3afjv7

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Note added at 2 hrs (2007-12-07 20:08:53 GMT)
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Teraz zauważyłem w zacytowanym fragmencie wyrażenie "real and property tax". Nie oznacza ono jednak "ciężaru realnego" i "podatku od majątku/własności", lecz "podatek od nieruchomości" i "podatek od majątku/własności" - "real tax" jest tu skrótem od "real estate tax".
http://tinyurl.com/2zcnl9
http://tinyurl.com/ytns3y