لسيستا
PUBLIC RECORD OFFICE
Reference:
C.O. 882
PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
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(2.) Renter accepts a verbal notice instead of a written one, and the cultivator is
again trapped.
(3.) Renter absent himself and then says that his fair share has not been left, and
threatens to prosecute.
(4.) Renter demands money instead of paddy; if this be refused he begins to harass
the cultivator.
Remedies suggested.
Make headmen responsible for giving the required notices to the renter.
(2.) Teach the cultivators their rights by printing terms of Ordinance on wattórus, &c. (3.) Fix the days for reaping, &c. at time
sale.
(4.) Abolish the renting system. It is said that the headman is always to be blamed
where this oppression exits.
Oppression undoubtedly does largely prevail, but has not increased lately. It is regarded as a necessary accompaniment of the renting system.
16. Do the cultivators attempt to defraud the renters; if so, in what way? Does such
kind of fraud prevail to any serious extent in your province ?
Only to a trifling extent in each province.
(1.) By reaping and threshing secretly part of the crop before the main part is
reaped.
(2.) By taking more than their share if the renter is away.
A "custom of trade" gives to the cultivator all the grain that falls either on the way to the threshing-floor or under it. The cultivators carefully shake the paddy to increase this perquisite,
17. To what extent does commutation prevail in your province ?
What are the principal objections made by cultivators to commuting ?
What other reasons can you assign why commutation does not prevail more
extensively in your province ?
No commutation at present in the Southern, North-Western, or North Central Provinces.
In the Western Province commutation is only adopted in the Kégalla district, where it prevails extensively.
In the Central Province, non-commutation is quite the exception.
In the Northern Province, 32,000 acres are commuted or about two thirds of the Jaffna district. There is no commutation in the Mannár and Mullaittivu districts.
In the Eastern Province, 38,885 acres are commuted; none in the Trincomalee district.
PRINCIPAL Objections MADE BY CULTIVATORS TO COMMUTING.
(1.) High rate of assessment.
(2.) Uncertainty of water supply, especially where they are dependent on rainfall. (8.) Fixed payment for uncertain crops.
4. Want of money.
Some who own large areas cultivate only one part at a time, and would have to commute for all.
In the North Central Province commutation was suspended till the completion of certain large irrigation works.
In the Eastern Province Mr. Moir says that in the Trincomalee district the revenue officers were deterred from continuing the system owing to the heavy arrears when the last commutation ceased.
18. Do you think that the commutation system is (1) more acceptable, (2) more to the interests of the cultivators than the collection of the Government share in kind, either in aumany or by renting it ? Which system do you consider most beneficial to the revenue?
(1.) and (2.) Yes, if the assessment is not too high, and allowance is made for total loss of crop from unforeseen circumstances.
This only holds good in districts where there are irrigation works; where the cultiva- tors depend upon rainfall only, commutation would fall very heavily on them.
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The system entirely frees the cultivators from the annoyances to which they are subject under the renting system.
Where commutation prevails it seems to be highly approved of.
(3.) It is generally considered that renting is most beneficial to the revenue. mutation next best, and aunany the worst.
Com-
Mr. Lee puts it pointedly:-"A just commutation would give the Government simply its due; the present (renting) system gives it more than its due; the aumany "would give less."
LE
It is doubted, however, whether commutation would not be equally beneficial to the Government with the renting system, for it is believed that it would encourage the Some large landowners further cultivation of paddy, and so bring in a larger revenue.
at present only cultivate part of their lands in alternate years. If the commutation system were introduced, the tax would be levied on the whole of these lands instead of the cultivated part only; and then the owners would be encouraged to further cultivation.
Mr. Dickson calculates that the renters profits average 30 per cent. This he proposes
to add to the average rents of the past five years in assessing the lands.
Again the renters profits would, under the commutation system, be divided between Government and the cultivators, and would give a fair margin for other losses.
There is an additional argument in favour of commutation, viz., that it affords a fixed revenue which is known beforehand. The cultivators know what they have to pay, the Government knows what it has to receive.
19. In case of the general adoption of commutation what mode of operation for assess- ment and recovery do recommend? Should the commutation be in kind or
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in money? If in money, at what rate per bushel ?
How long should the rate of commutation, once fixed, continue in force? What relief would you propose to grant to those who have commuted, and have been
prevented from cultivating or have suffered loss of crop?
The suggestion most generally given seems to be as follows:-
First assess each individual land by means of paid assessors under the supervision of Kórálas and other headmen, as is now done in drawing up the waṭṭórus. This is intended for the purpose of estimating the fertility of the land, and when compared with the average of the past five, seven, or ten years' yield, as shown by wattórus, ought to give a fair assessment.
Secondly, fix a regular money-payment per bushel. Here, again, the rates vary exceedingly, viz., from fifty cents to one rupee and fifty cents.
It is stated that in the Western Province people refuse to commute because the price per bushel was fixed at one rupee and twenty-five cents, which is higher than the market price frequently is.
The rate of commutation should be in force from five to ten years-five, as the first experiment. Only give relief in cases of entire_destruction of crop from unforeseen circumstances, e.g., drought, floods, or insects. Too frequent a remission of tax would induce cultivators not to sow their fields at all. This remission to be left to the discretion of the Government Agent.
Another suggestion is to class the fields according to their fertility, and then instead of assessing the yield, levy rates on the amount sown, as follows:—
1st Class 2nd 99
3rd
"?
•
1 rupee per bushel.
75 cents.
50
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It appears generally that it is not a high assessment of the out-turn of the crops that is cried-out against, but the high-money value levied. It is better, therefore, tổ assess high and put a low money value than vice versa.
Mr. Saunders suggests that in assessing by the average of former years, those years in which there was no crop should be omitted, and so the rate of assessment would be slightly raised, then the cultivators would pay in good years for the remission granted in case of total failure. He fixes the money-rate at only eighty cents per bushel, and the time for the first commutation at five to seven years. Further, Mr. Saunders suggests in case of failure of crop to give no remission unless the yield is under three- fold; if under threefold to take only one tenth of the actual yield instead of thể assessed amount.
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