PUBLIC RECORD OFFICE
19
Reference :--
mwimmin C.O. 882
5 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH—NOT TO
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public newspapers, or to Mr. Wall (now editor of the "Ceylon Independent"), who traversed the district once every three months?
And as regards Mr. Wall, the inference offered for adoption is that during his visits to the affected districts he was personally aware that people were dying of starvation.
Like Mr. Whitefoord, however, he was silent.
Now, is it credible that this gentleman, whose sympathy with suffering of any kind amongst his fellow-creatures is known to be profound and sincere, and who has for years been studying social questions affecting the natives of the island, and expressing his views freely to the Government and to the press, could or would have remained mute had he been personally, or by authentic information, aware that the people of Walapane and Uda Hewaheta were dying of starvation, and more particularly of starvation caused by a rigorous enforcement of a revenue law?
It is incredible; nor can the inference offered be accepted. On the contrary, the inference to be drawn is that although Mr. Wall was in the affected districts four times a year between 1882 and 1885 he neither saw nor heard of deaths by starvation; and for the very good reason that such deaths were not taking place.
(3.) The Policy pursued by the Government in the Treatment of the People, and the Sales of their Property and Lands for Default of Payment of the Paddy Tar.
The remarks of the editor under this head confuse the policy pursued by the Government (i.) in the particular case under examination, (ii.) with its policy pursued in respect of the enactment of the Grain Tax Ordinauce of 1878, and again (iii.) with its policy generally.
It may be stated, at the outset, that the distress in Walapane and Uda Hewáheta was in no way caused by the operation of the Ordinance of 1878, which had not at that time been introduced into those districts.
The commutation of payment in grain to a payment in money was tixed under specific agreements made voluntarily between the landowners, individually, and the Assistant Government Agent of the District for the time being, and it was to satisfy the obligations entered into by the people under those agreements that their property was sold.
(i.) The arrears of payment of tax can be traced back as far as 1870, when the Assistant Government Agent (Mr. Fisher) reported: "I did not wish to press the people "too heavily for successive years' debts which had accrued through the negligence of "Government. The arrears now outstanding amount to 1,214/. 5s. 10d., including the "uncollected balance of 1870.”
And these arrears, ebbing and flowing in amount as times were healthy or unhealthy, prosperous or the reverse, held on until 1881, when Mr. Le Mesurier claimed to have recovered them by a course which was novel, extra legal, if not illegal, and actually resultless; a mere paper recovery, in fact.
The first serious attempt at recovery was made after Sir J. F. Dickson (now Colonial Secretary of the Straits Settlements) assumed charge of the Central Province as Government Agent, and the reasons for that attempt, as stated in his report of 1882, are given below :—
"The arrears under all heads have been a source of anxiety. They are most serious under the head of paddy commutation in the districts of Badulla and Nuwara Eliya. It is of the utmost importance to enforce and recognise the principle that all taxes should be recovered within the year for which they are due, and that no system of revenue administration which falls short of this can be regarded as satisfactory, nor can any other system be regarded as good for the people. The taxation is light, and can be readily paid if punctually and regularly recovered; but if the taxes are allowed to fall into arrears, it is difficult for many to pay two or three years' taxes at once or in one year; and the irregular collection of them consequently induces great hardship and suffering.
The consideration that the regular and even collection of the revenue, free from spasmodic rise and fall, is one of much moment, from a financial point of view, must not be overlooked, and the financial interests coincide with the political and moral considerations adverted to above. It is therefore that much stress has been laid during the past year on the punctual collection of the revenue within the year for which it is due, and though it is not possible in a single year to clear off all the heavy arrears which have accumulated, it is hoped, by the end of 1885, if not sooner, all arrears will be collected, and thereafter that no arrears will be allowed to accrue. The arrears in
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Badulla, under the head of paddy commutation, were reduced from a percentage of 181 on a year's revenue to 166, and in Nuwara Eliya from 108 to 89 per cent. In Nuwara Eliya the collections were 119 per cent. of a year's revenue, as much as could be raised from the people in the present state of the country without undue pressure and hardship ; it was 114 per cent. in Badulla; in Mátalé alone, where the collections are on the whole good, it fell short of a year's revenue by 2 per cent."
What action followed Sir J. F. Dickson's initiation of determined efforts to rid the people of their incumbrances is well described in the following extracts from the reports of Mr. Baumgartner for 1882, 1883, 1884, and 1885:-
"(1882.) Prominence was given to this subject in last year's report, and it has engaged much attention during the year under review. It was, after a brief trial, found to be necessary and desirable to put an end to the system inaugurated (by Mr. Le Mesurier) at the end of 1881, whereby fields in default were summarily bought in on account of Government, and then taxed at one fourth. It was very soon found that purchasers did not come to buy the quarter share of crops of fields taken over on so extensive a scale- 4,002 in number for the whole of the district, representing tax to the extent of Rs. 17,457 unpaid. This was especially the case in Walapane, where no less than 2,572 fields were The efficacy of the scheme of course depended on the practicability of selling the fourth share of the crop without trouble. In Walapane the rent of 76 fields nas put up for sale. In 62 of these cases no bid at all was received.
so taken over.
"In Kotmalé, where the harvest was exceptionally good, it was very difficult to find bidders, and the bids made very seldom exceeded the amount of tax for two years, so that the cases in which arrears were wiped off by sale of rent of one fourth of the crop did not exceed 5 per cent. of the number of fields of which the rent was sold in
this manner.
"
The headmen themselves foresaw that arrears would rapidly accumulate under the new system, and asked that it might be discontinued. It introduced in some parts of the districts, where the supply of water is uncertain, a large element of uncertainty as to the revenue due year by year to Government, for in the event of fields not being cultivated there could, of course, be nothing due on account of one-fourth share of the crop; and lastly, I fully believe that it is more beneficial that the cultivator should be compelled to pay punctually bis taxes than that any encouragement should be given to devices for postponing payment.
"It was accordingly decided towards the end of April that arrears of tax should be recovered in the ordinary way.
"As certificates of sales had not been signed in respect of fields bought in for the Crown, there was no difficulty in abandoning the systein which had been on trial, and no trouble arose on account of the sales of one-fourth share which had taken place, for it was easy to give the fieldowner credit for whatever had been recovered in that way.
"While these matters were under consideration little progress could be made in recovering arrears, and up to the end of May only 19 per cent. of a year's tax had been recovered. During the remaining seven months of the year, however, there was recovered exactly the amount of one year's tax.
"The amount of arrears at the beginning of the year was Rs. 33,488, forming 108 per cent. on one year's tax, which averages Rs. 31,050. The amount of arrears at the end of the year (the tax for 1882 being then, of course, included) was Rs. 27,797, or 89 per cent. on one year's tax.
year of
The
"It is for Walapane that the arrears are most serious, chiefly on account of fields which are seldom cultivated. Many such fields are still in arrear from 1878-the first the present commutation, and very slow progress is made in reducing such arrears. land itself, though put for sale, finds no bidder.
"(1883.) Arrears show a falling off of Rs. 6,590.56, but this is only due to the more prompt recovery of revenue. The chief heads of arrears are paddy commuted and taxes; under both these heads the amount collected within the year (arrears and current together) exceeded the amount of one year's tax.
Land revenue shows the increase of Rs. 14,71122 already referred to. Further details will be given as to this when the subject of paddy commutation is touched on, as the bulk of this is under that head, but it may be mentioned here that under other sub-heads there is an increase of Rs. 1,010, chiefly due to chena collections and rents of uncommuted fields, to which more attention has been paid than formerly.
"The most important part of the revenue collected at the Nuwara Eliya Kachchéri is that from: paddy commuted.
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