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Reference :-

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C.O. 882

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PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-MOT TO

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some intermediate rate higher than the former,

though lower than the latter.

The Committee had some doubt about the new Papers April 1848, p. 18. tax on horses and carriages proposed by Sir E.

Tennent, and would not admit it into their plan,

though not decisively declaring against it.

Sir E. Tennent's tax on fire-arms they did Papers. April 1848, p, 18.

assign a place in their plan; but they recom-

mended that an inquiry might be made as to its

effect upon the natives before it was actually

imposed.

The Committee did not think themselves justi- Papers. April 1848, p. 13.

fied in recommending that the colony should be relieved at the expense of England of the con- tribution of 24,0001. a year towards the pay of

troops.

Thus the Committee adopted almost all the propositions of Sir E. Tennent for reducing exist-

ing taxes, and yet disallowed many of his pro-

positions for putting on new ones. They proposed Papers. April 1848, p. 18, dos.

to make the account even by laying more stress

than did Sir E. Tennent himself on the land-tax, requiring it to be assessed upon the principle of a heavy land-tax like that of India, and not on the principle of a light one like that of some other colonies; the former varying according to the value and productiveness-not necessarily the actual produce-of the land,-the latter, as in Sir E. Tennent's plan, being uniform by the acre for all lands alike. The right of the Govern- ment in Ceylon to levy land-tax to the extent of a tithe of produce upon almost every description of cultivation was assumed by the Committee to be incontestible. The part neglect of this right should now be rectified they thought, and a systematic survey and assessment on the Indian plan entered upon at once under Indian officers borrowed for the purpose from the East India Company. The application of such a land-tax to other lands besides rice, cinnamon, and coffee lands, would be a work of time, and the return could not be estimated. Rice lands under the Committee's scheme of land-tax, would yield neither more nor less than before.

The Committee's whole scheme thus amounted (if we neglect the chank and loaded cart-tax- items of no moment) to an immediate reduction of the export duty on cinnamon from la. to

Papers. April 1848, p. 26, ko.

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what they considered a fairer rate of 4d.; und

of the import duty on rice and paddy from 7d. and 8d., to 4d. and 2d. the bushel :-total loss involved, 40,0002 : being on cinnamon, 14,0004;

on rice, 26,000Z.

This loss would be reduced, the Committee calculated, 70001., by increased imports of rice at the reduced ente; and 7,500 mare by the new tax upon fire-arma, which they seem to have thought.on the whole might be at once imposed. The balance of low about 25,000L or 26,000L, the Commitres looked to the land-tax to make good in the sourne of time out of its extension te other lands besides

those grewing rice, paffee, and cinsamos, in respect to which those products the Committee's scheme of land tax would have caused neither profit mor loss to the revenue; as in regued to them this new land-tax would only have hoop ar commutation of the same amount of tankion has tofone carried so the credit of Government under some other hand.

The cash balance was relied on to cover shin defois of 25,000l. or 26,0002, panding the maturity of this compensating measure of ined taxation.

The Commisce sulled ascension so various other paints, though without giving them a plane their definite plan, with respass to which, adoption of prudent measures might beneficial results upon the finsupOR. these were a novision of the Stamp Du formation of Band Commitsass, mish powers local assessment, which might make them them the nucleus of future municipalities, — the couragement of Government to the røpair and tablishment of a Papers. April 1848, pp. 17 and 18. construction of tanks, and the

system of ficeness, instead of the existing mode of salt-manufacture by special and exclusive non- tract between individuals and the Government.

The measures which Lord Torrington adopted, differed both from shone muggested by Sr.E Tanment and the Commitive, though ma sembling thom of the latter.

New Pupurs now laid before Par

His Lordship speedily discovered on his arrival Hamunt. Pobrnuty 1849, pp. * in Carion, with thà Committee's plan in

to 8.

that the cariest mempins and the balance relied upon by the Committee

K

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