CO882-(1-2) — Page 7

PUBLIC

RECORD

OFFICE

། ། ། ། །

19

minimwilm

Reference :-

C.O. 882

1

PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOERAPHIC-

COPYRIGHT PHOTOGRAPM--MOT

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sent subject to the evils of registration and inspection by Government officers, in common with paddy-fields of which the tax stands uncommuted. The extent to which the regula- tions referred to. (vide Arrack laws) affect the value and rent of such gardens and plantations deserves inquiry; and the result should be com- pared with the effect in those respects of the paddy-tax upon paddy cultivation. The paddy- tax by the terms of tenure cannot be altered if found to be proportionately lower. But laws of old standing warrant our raising the taxes on toddy-trees to the level of those on paddy, either by a direct tax on the plantation, or an additional indirect tax.

As regards the rest of the cultivated lands in the maritime districts (cinnamon, coffee, and pepper excepted), there would seem to be no objection in point of law or justice, to assessing them at a moderate and equal rate, approxi- mating to the lowest rate of paddy-tax. If the export duties on cocoa-nut produce are retained, there will be a correction due to that circum-

stance.

The objections to putting on any additional indirect tax, as a means of producing more revenue, and a more equalized taxation, are the fear of diminishing consumption, and the dan- ger of taxing labour and capital in the dark, and of taxing something, or taxing something too much, which you do not intend or wish to tax, or to tax so much.

The objections to a direct land-tax are its difficulty of collection when the tax-payers are poor and numerous, its unpopularity, and its expense. These seemed to the Colombo Com- mittee of 1842 insuperable obstacles to enforcing a land-tax on every individual garden, planta- tion, field, and farm. Yet such a measure has actually been carried out in every part of India, and not least minutely in that part which is moet near and appears most like to Ceylon. And except to toddy-trees, indirect taxation seems quite inapplicable as a substitute. The export duties on cocoa-nut produce are à mere

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nothing, and affect only a small portion of the whole consumption. To increase them would only injure trade, and not improve revenue, nor equalize taxation.

In spite, therefore, of the opinion of the Com- mittee of 1842, it would seem well worth while

to make a new effort to levy the contributions which the law has so long awarded to the Government-which the Government has wo often attempted to realize-and which there is

no good reason of equity, nor, considering the accessibility and long subjugation of the mari- time districts, of policy, why it should not again attempt to realize.

It is impossible of course to lay down rules of practice at this distance for making the assessment contemplated. We must be better acquainted with the methods which have hither- to failed, before we can suggest any that are likely to succeed. One thing would however seem clear the importance, vis., of adhering,

as far as possible, to laws at present in force. Much of the odiousness of innovation would be thus avoided. But the Government, whilst it stood in law upon its right to one-tenth of the gross produce, might instruct its officers to assess the tax in point of fact on that propor- tion of the surplus produce, or rent, or even on a lower proportion in the first instance. In this and other ways, the appearance of harsh- ness might be avoided, and an incentive sup- plied the landowners to make speedy composi- tions with Government for a term of years, rather than run the risk of tempting and pro- voking it by reenaancy and suspense te insist on its full legal demand by a direet elicia! visitation, or by the still more cogent agency of

| this country, whether

a farmer.

It is impossiblà we may at ónál

of the lande get

we must be ope of a levy in kind“ latter in very filały