السيسيا
PUBLIC RECORD OFFICE
Reference:
C.O. 882
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC. COPYRIGHT PHOTOGRAPH-NOT TO
PUBLIC RECORD OFFICE, LONDON
(3.) Easy terms of purchase.
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Grants of seed paddy (including the Carolina paddy), manure and various
implements, either free or at low rates, by Government.
(5.) The commutation system; but this opinion is by no means universal. (6.) Government to endeavour to improve the breed of cattle.
(7.) Abolition of all taxes above one tenth.
Government to take off the restriction on chena cultivation for the following
reasons:-
(a.) Clearing the jungle is a protection against wild beast, &c.
(b.) Débris caused by clearing is washed down and fertilizes the low lands.
Chena grounds when not cultivated give fodder for cattle.
5. What is the amount of (1) paddy, and during each of the last 20 years? rate per bushel at which the rents in last 10 years ?
(2) taxable dry grain grown in your province And what is the highest, lowest, and average your province have been sold for each of the
The highest rate varies considerably under exceptional circumstances, but the average throughout the Island appears to be a little over one rupee per bushel.
6. Do think that the collection of the Government share by Government officers in
you aumany would be more acceptable to the people than the present mode of farming the tax?
Point out the comparative advantages and disadvantages of each mode of collection. The general opinion seems to be that a collection of the Government share in aumany would be more acceptable to the people, because they could at once obtain permits for reaping and threshing without hindrance or loss of crop; but this opinion seems rather due to a wish for any change from the renting system, and it is clearly shown by men of experience that all the evils of the renting system would rapidly grow up under a system of aumany collection.
The collectors would have to be paid a per-centage as commission, otherwise they would become negligent, and the result would be that they would become as extortionate as the renters; while there would be no one to act as a go-between, as the headman now does.
On the other hand the loss to the Government would be enormous.
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(1.) There would be no check on the headmen, who might combine with the
cultivators to assess the yield at a low rate.
All the headmen employed would have to be paid.
(3.) There would be the expense of storage, transport, waste, &c. &c.
The present system of farming counteracts low assessment, as the purchasers of rents inspect the fields beforehand in their own interests, and it has the additional advantage of ready payment at the time of sale. Undoubtedly, too, Government frequently gets more than the full value of the rents owing to the spirit of competition among would-be purchasers, who know that they can make up for any losses by defrauding the cultivators.
7. Do
you think that such collection of the Government share by Government officers in aumany would be practicable? What effect would such a mode of collection have, in your opinion, on the revenue? Impracticable on account of the great expenses and loss to the revenue. It would also open the door to much fraud and combination between headmen and cultivators.
8. In what cases, if any, do you find it necessary to resort to collection by Government
officials in aumany ?
(1.) Where the purchasers combine to keep down the rents and no reasonable bid is
made.
(2.) Where the crop has been much spoiled by unforeseen circumstances.
Where half or quarter share is paid to Government.
(4.) Where renters do not appear to take the Government share.
Where renters refuse permits to reap and thresh and otherwise harass the
cultivators.
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9. Is the tax on paddy conformable with ancient usage, and is it generally acquiesced in
by the people ?
Yes, undoubtedly, being the relic of the old rájakáriya or feudal services commuted into a tax payable in kind.
Generally acquiesced in by the people who are very averse to any change in the mode of taxation.
10. Explain fully the system under which the crops are assessed for tax preparatory to recovery in aumany or sale by rents, and the checks on collusion between the assessors and cultivators.
Supply & specimen (filled up) of each of the forms used in your province in con-
nexion with the collection of this part of the revenue.
As the paddy comes into ear an assessor (sometimes more than one) is appointed by the Government agent to assess the probable crop. The assessors are usually experienced cultivators belonging to a different district and are paid for the work.
Headmen are associated with the assessors as a check against collusion, but it is said they are no check at all.
Each field is personally inspected by the assessors and headmen, and the assessment is written on the "wattóru." This is countersigned by the Kórála or Raţémahatmaya who certifies to its correctness.
The assessment is generally low, but this is counteracted by the competition at the time of sale.
11. Give the largest and smallest reat (both as regards price and extent) which has been sold in each district of your province in the last three years, showing in each case the extent of land cultivated and the amount for which the rent was sold.
Varying widely.
12. In what way are the rents generally divided, i..., by villages or fields, or otherwise? Generally by villages, unless there are very large tracts of paddy: then the villages are sub-divided into tracts of fields called " velies."
Where combinations are observed among villagers to keep down the price of rents, the rents of two or more villages are sold together, to induce competition between the inhabitants of these villages.
13. Are the rents generally purchased by cultivators or by traders P
Generally by traders, except in the Eastern Province, and generally in outlying districts. The cultivators are generally too poor to buy rents of whole villages or tracts of fields.
14. Is there any way by which you can encourage the cultivators to purchase their
own rents P
(1.) By offering the rents to them first at assessed value. (2.) By selling fields separately, or making the lots smaller.
(3.) By allowing cultivators to pay after the crop is threshed or by
instalments.
15. Are speculators who purchase rents able to exercise any oppression or extortion on the cultivators ? If so, in what way? And what remedy do you suggest? Do you think that such oppression or extortion prevails to any serious extent at the present time? Do you think that such oppression or extortion has increased of late years?
Yes. (1.) They refuse leave to reap and thresh the crops. The cultivator, for fear of losing the crop altogether, either pays for the leave, or reaps and threshes without leave, when he is at once in the renter's power.
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