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PUBLIC RECORD OFFICE

Reference :-

TTIC.O. 882

1

PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC-

COPYRIGHT PHOTOGRAPH-NOT TO

they may easily earn far more than they pay." That commutation of the tax by labour is analogous to that which formed the basis of the Road Ordinance in 1847.

4156. Was not the Road Ordinance then proposed one which went to impose absolutely upon the natives a cer- tain amount of work, whereas the new ordinance gives the alternative of paying an annual sum in lieu of personal labour!--The difference between the new ordinance and the recommendation of that Committee was, that whilst they recommended a direct tax in the shape of money, commutable by labour, the ordinance, as it passed the Council, imposed the necessity of performing labour, but which was commutable by payment of a tax.

4157. In what, in your opinion, does the advantage of the new ordinance consist, which appears to reverse the proposition?-I think it removes, to a great extent, the odium which is always inseparable from taxation in the shape of money: money might not be at the command of all the natives of Ceylon, but labour unquestionably would

be so.

4158. Was there a committee upon the proposition to impose the shop-tax-There was a committee, to whom I think the entire ordinance was referred, of which the shop-tax formed one of the provisions; and if I am not mistaken, the subject was originally introduced to the Council in the Stamp Ordinance, which regulated the licence of other sticles, and among them the tax upon shops naturally came under the consideration of the com- mittee.

4159. That was afterwards made the subject of a special ordinance ?—It was.

4160. Was that ordinance referred to a Committee of the Legislative Council ?—It was.

4161. Who constituted that Committee -The Colonial Secretary; the Queen's Advocate, Mr. Selby; the Auditor- General; the Acting Government Agent of Colombo, Mr. Gibson; Mr. Edere Menesingam, an unofficial member of the Council; Mr. Giffening, and two English gentlemen, likewise members of the Council, Mr. Crabbe and Mr. Armitage.

4162. Did that Committee concur in the recommenda- tion that such a tax should be imposed ?—They did, with the exception of Mr. Gibson.

4163. Did the objection take any shape or form which will enable you to lay it before the Committee ?-The principal objection taken was one which I consider utterly untenable; it was contended that the retail shopkeepers whom it was proposed to tax were already taxed, inasmuch as they paid the whole import duty upon the articles which they sold; I considered the fallacy of that was so obvious that it did not really form any objection to the shop-tax.

Bir E. Tennent.

May 10, 1850.

Sir B. Tennent.

May 10, 1850.

But the remission was 28,000% on the crop of 1849. Tennent, May 10, 1850, 4133, &c.

9,8251. on that of 1849, ditto.

Authority.

4164. The Committee reported to the Council?—Yes. 4165. And by the Council the tax was approved ?— Yes.

+

4166. With what majority?—I doubt whether there was a dissenting voice, but certainly not more than one.

4167. Was the cart-tax the subject of any specific in- quiry or consideration?-The cart-tax was introduced in consequence of the representation of the planters of the grievous disadvantage under which they laboured in bring- ing their produce from the interior. By the law as it existed, the proprietor of the cart in which the produce was brought was not answerable for the misconduct of his hired servants; so that in reality, though property was plundered on the road, the servant was only criminally liable, and there was no remedy against the proprietor for the produce abstracted; the great object of the cart-tax was to impose a liability upon the proprietor, in addition to the criminal liability upon the actual offender.

Thus the taxes imposed by Lord Torrington had been proposed and supported by some of the most experienced servants of the Local Govern- ment.

As to the export duties which were abolished, Lord Torrington estimates the relief given to certain classes as follows:

To the cinnamon-growers, about 18,000 per

estimated upon the of 1847.

crop annum,

To the coffee-growers, about 12,000l. per annum. To the tobacco-growers of the northern districts. the cocoa-nut planters and native cultivators, about 30001. per annum.

These judicious removals of duties pressing upon production, and the general revival of trade and credit since the mercantile depression of 1847 and 1848, were concurrent with that im- provement in the trade of the island which is shown in the following table :--

Incruses in Arst Quarter

1846.

1847.

1848.

1849.

of 1850,

Bemarts

beyond thas

of 1840.

.

Coffee, Tr

paris ...

Cinnamon,

395,791

456,694

887,150

694,454

192,707

Exports...

40,105

44,736 447,500 lb.

49,167 491,087 Ib.

78,357 783,781 lba.

4,051

4183

| Cocoa-nut Oil,

Exporta...

8,698

HR

X.1847

1848 are evi- domly

and

Ster

1848 and 1849

la 4133.

192,723 galla. 385,367 gaila, 401,079 galla.

Balt. The mle fuoressed in 1849 44,580 beyond 1848.

Tolls increased in 1849 29,948 beyond 1848.