CO882-(1-2) — Page 5

PUBLIC RECORD OFFICE

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CO. 882

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European country, and (in matters of taxation) more under a despotic than a representative Government. The leading idea of the proposed land-tax, however imperfectly realized, is the expediency of equalizing burdens as far as possible. This is no doubt a sound and just rule; but there is another rule, less kept in view but equally important, and that is, to raise your taxes with as little alteration of law and violence to usage as possible.

Ceylon, though more extensively planted and longer governed by Europeans is, as far as the natives are concerned, little less Indian than India itself. In India, unrepresented like England, but equally unwilling to pay taxes arbitrarily imposed by Government, taxation has become a part of tenure. In Ceylon the same thing occurs, and a land assessment there, as in India, must be coincident with an inquiry into tenure. The constitutional principle and political origin of the land-tax must be held to be in India and Ceylon alike, as it long was in feudal Europe, the hereditary obligation of tenure. For an inquiry into the tenure of the landholder the report would substitute an in- quiry into "the permanent capabilities" of the land. Such an innovation suddenly introduced would appear to be not only enormous, but dangerous.

A land-tax like that of the report, conceived in a European spirit, is not so applicable to the European planters as to the natives. But neither are their liabilities and rights in matters of taxation properly estimated by the report. The legislature of Ceylon, though it occasionally exercisen "the power of creating a revenue” (report, p. 52), cannot claim the prerogative of doing so without challenge or check. The check relied upon by the natives has been already stated. The Europeans, on the other hand, naturally look to the general rules of the English colonial system, and their land-tar should be namened not according to their Venuire of the Crown at a peppercorn rent, but according to the Nabfifties of land similarly

circumstanced in those other colonies, the pro-

cedure of whose Governments in the matter of sale or grant had been imitated in Ceylon. This, together with the justice of equalising burdens, must be held to govern the equity of the case as regards the European plantem, sad not the doctrine of equivalents for export duties, which, if admitted, would limit the Government demand so far. At the same time it might be politic-should the relinquish pept of an export duty and imposition of a correspond- ing land-tax be resolved upon--to make the two measures simultaneous, in order to obviate ill- feeling and commercial derangement. Besides the rule above laid down, there is a further «book

to which the English planter ordinarily consi- ders himself entitled to appeal, vis, some sort of inquiry, more or less public, into the merits of the measure, to which he may be a party through his representatives, actual or virtual. In the present case neither do the rules of other colonies appear to have been conenlied, does any such opportunity of discussias, app

to have been given the parties injuts The conditions are therefore unfulfilled, bath

as regards Europasas and natives, šist alone sender the plan. of the Report; or any pisa, preliminarily admissible.

Secondly. There is the dinginction between the maritime and Kandyan provinces.

The report gives us to understa point in favour of its uniform right of Government has broadly prommig colony.. Thla la

first quoted)

in 1800 and 1808, was the clamation from its

procla