See evidence, Appendix 1.
Bieps taken to
56
GRAIN TAX COMMISSION.~REPORT.
To his Excellency the Governor,
WB, the Commissioners appointed under the instructions of Government, dated 22nd January 1877, hereto prefixed, to inquire into the taxes on home-grown grain and the obtain evidence Customs duties on imported grain, have the honour to submit to your Excellency the
evidence we have taken and the conclusions at which we have arrived.
from all classes.
Remission of grain taxes not advisable.
Our first step was to prepare a series of questions calculated to elicit the fullest expression of opinion on all the points referred to in our instructions, and to circulate these questions in English, Sinhalese, and Tamil among the principal officers of Govern- ment, European and Native, and the leading landowners and agriculturists of the Sinhalese, Tamil, and Moorish communities. We have received 78 replies from re- presentatives of all classes, and a large number of landowners have either not replied or have stated that they have no information to communicate. We advisedly allowed several months to elapse between the issue of these questions and the next meeting of the Commission, in order that ample time might be given to all who desired to express any opinion on the subject; and as each paper of answers was sent in, it was at once forwarded to each member of the Commission in order that he might be able to give the answers full consideration and form his opinion generally on the subject before the Commission met for their final deliberations.
The replies which have been received show that the taxation of paddy is conformable to ancient usage and is generally acceptable to the community, that the systems of farming the tax is almost universally condemned, that collection by amani“ would be more acceptable to the people, but would be very costly and involve considerable low of revenue, and that a general land tax would not be acceptable.
Having briefly stated the general result of the evidence on the main points of our inquiry, we will proceed to report seriatim on the several points to which our attention has been directed.
I. In view of the circumstances of the country we are of opinion that it is not advisable to reduce the grain taxes in such manner as materially to affect the revenue.
For many years to come no appreciable reduction of taxation will be possible. The revenues of the colony raised by taxation are not sufficient to meet the ordinary expenditure, and but for special sources of revenue, such as railway profits and land sales, all progress would be impossible. There would be no money for those productive works on which the development of the country depends, of which the most important are irrigation for the improvement and extension of paddy cultivation, roads and railroads for the con- veyance of manure and produce, and the interchange of commodities, harbour works, &c. The following statements show how far the ordinary revenue goes to meet the ordinary expenditure, and how the extraordinary or reproductive expenditure of the colony is provided for :—
ACTUAL REVENUE FOR 1876.
Education
Hospitals
Police and jelle Rent Transport
·
Conveyance of mails Public works Miscellaneous Interest
Hands of Expenditure.
57
ACTUAL EXPENDITURE FOR 1876.
Ordinary and Necessary.
Extmordinary.
Total.
ச
851,186
£
Establishments
*88,807
889,443
Pensions -
43,085
43,085
Revenue services -
26,083
96,088
Administration of justice
7,879
7,879
Ecclesiastical
281
981
Charitable allowances
3,850
3,850
16,588
16,533
23,814
28,814
88,060
88,060
8,210
8,910
28,011
28,011
10,075
10,076
127,587
146,000
278,647
82,548
16,968
88,896
191
1,180
18,187
1,871 18,187
Military contribution
116,260
116,250
Colonial store
56,182
8,080
64,312
Refund of duties -
2,018
2,018
Lands taken for Government purposes
885
Immigration
9,114
Railway services - Railway construction
Total
£886,297
126,957 51,844
391,638
885 9,114 125,967 51,844
1,876,990
* Railway establishment.
Government vessels
↑ Includes 5,7145., cost of surveys.
These statements show that the revenue derived from ordinary sources in 1876 (deducting the costs of manufacture of salt) was 864,780!., while the ordinary and necessary expenditure (deducting costs of maunfacture of salt) amounted to 878,2691., showing an excess of ordinary expenditure over ordinary revenue of 18,4821. After deducting all cross entries the extraordinary expenditure is shown to have been as follows:-
New public works
Government vessels (less receipts)
Railway construction
-
£
146,060
8,008
51,844
Lands taken for Government purposes
Excess of necessary expenditure over taxation
·
885
13,482
·
Unexpended balances on public works reserved for ex-
penditure against the revenue of 1876 Surplus balance
·
87,497
1
11,530
Total
- £319,186
It was met from the following sources :-
Q
Land sales
Less cost of survey
Interest
Profits of railway
stores, &c.)
-
81,547 5,714
75,888
18,048 114,326
Sale of Government property (such as timber,
Lese cost of stores
78,508
*
8,080
69,478
Heads of Bevenue.
Ordinary Revenue.
Ravenne from
Special Buress.
Teiul.
£
£
£
Arrears of revenue
Customs
Port and harbour dues
Land males
Land revenue
Stamps
Taxon
Postage
86,006
86,006
262,147
282,147
10,489
10,480
81,647
81,547
88,799
88,799
Bente exclusive of land
38,282
2,899
40,681
1291,130
121,180
8,728
3,793
1,800
1,800
Licenses
204,278
204,873
Fines and forfeitures
8,263
6,268
Sale of Government property↑
78,677
78,508
147,085
Reimbursements
8,817
28,400
82,295
Miscellaneous
$8,800
22,300
Interest
18,048
18,048
Government vessels
6,129
5,129
Special receipt
680
Crown agenta
2,878
Rallway receipta -
279,670
2,873 279,670
Total
£871,816
504,078
1,875,857
• Tax received in kind direct by Government.
↑ Under this head is entered the amount realised by the mis of salt. Against it should be met 7,0851., being
the cost of manufacture, which does not properly form part of the tax on salt.
▲ 694,
Reimbursements
·
Miscellaneous ruošipta
Special receipts and Crown agents
Rent of Government buildings
Total
H
PUBLIC RECORD OFFICE
Reference :---
། ?། ། |
C.O. 882
PUBLIC RECORD OFFICE, LONDON
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