CO882-(3-4) — Page 353

PUBLIC

RECORD OFFICE

Reference :+

myimmim 11C.O. 882

4PUBLIC RECORD OFFICE, LONDON

ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO

I'reamble.

Former taxes continued.

Notice to be given before crop cut.

Form of notice.

Further notion

poned.

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tax, and whatever may be our own views native opinion on such a subject is a most im- portant element. I should be very glad if it were possible to establish a system of As far as possible that principle should be commended to compulsory commutation. the people by fitting inducements (hear, hear), and where a certain proportion are willing to commute the others should be compelled. The opinion of the people on this point should be ascertained, and I think a series of plain and elementary questions should be circulated in the different provinces, and the views of the people clearly and fully ascertained. With regard to the Commission itself its composition must be a matter for subsequent consideration. We can do nothing till after the session is over. Two points have been mentioned, in respect to neither of which can I hold out the slightest hopes that this Commission will deal: the first relates to the payment of headmen-that is a separate subject, and must be dealt with separately; the That is a principle which need only other is in regard to the redemption of taxes.

It is eating up capital for 'be mentioned to ensure its distinct and decided refusal. the benefit of the existing generation. Although this mode of dealing with the paddy tax has been recommended by high authority, such as Mr. Turnour, yet the reception it had met with at home was one of unqualified disapprobation; it should remain for all time, and the proceeds of which should be kept for the service of the The Commission cannot inquire into these Colony. Redemption will not be heard of.

things; it can take up and deal with the points mentioned in the motion, but with nothing more.

The Hon. Sir Coomara Swamy: One word, Sir, in explanation. I did not put forward I merely stated that the various objections to commutation as suggestions of my own. such were some of the reasons advanced by others against it.

The motion was put and agreed to.

Enclosure 3 in No. 1.

ORDINANCE enacted by the Governor of Ceylon, with the advice and consent of the Legislative Council thereof.

No. 14.

J. A. STEWART MACKENZIE.

For securing the due Collection of the Duties or Tax upon Paddy and Dry Grain. WHEREAS it has been found necessary to make effectual provision for securing the due collection of the duties or tax now respectively levied or payable under the proclamations of the 3rd September 1801 and of the 21st November 1818, and by custom upon or in respect of the crops of paddy and dry grain grown in this island.

1. It is therefore hereby enacted by the Governor of Ceylon, with the advice and consent of the Legislative Council thereof, that there shall continue to be levied by and payable to Government a tax of one tenth or such other proportion of the crops of paddy and dry grain grown in and upon all lands now liable thereto, as by law, custom, or usage is at present levied or payable.

2. And it is further enacted, that in every case wherein no special agreement in respect to the tax on any such crop shall have been made between the Government agent or other person in that behalf authorised, and the proprietor or cultivator thereof, such crop shall not be cut until notice of the intention to cut the same shall have been given to the headman or other person in that behalf authorised.

3. And it is further enacted, that the notice required by the preceding clause to be given by the proprietor or cultivator shall be in writing, and shall specify the name and extent of the land, the name and place of abode of the proprietor or cultivator, the day on which the crop is intended to be cut (which shall not be within less than five days from the date of such notice), and the date on which the said notice is given; and the receipt of such notice shall be forthwith acknowledged by the headman or other persou authorised to receive the same by endorsement thereon to be dated and signed, and such notice shall thereupon be returned to the said proprietor or cultivator.

4. And it is further enacted, that if the crop be not cut on the day notified as afore- if cutting post said the proprietor or cultivator shall give renewed notice in like manner as before provided. Provided always, that in such case the crop shall not be cut within less than two days from the date of such renewed notice.

When crop to

be thrashed

immediately.

5. And it is further enacted, that in all places where it is the custom to thrash the crop immediately after it has been cut, the cultivator or proprietor of any crop, shall as

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soon as the whole of such crop shail have been cut, and not sooner, proceed without unnecessary delay to thrash the whole of such crop.

when crop is

6. And it is further enacted, that in places where it is not the custom to thrash the Proceeding crop immediately after it has been cut, the proprietor or cultivator shall, on the whole stacked before of the crop being cut and stacked, deliver to the headman or other person in that behalf thrashing. authorised, a description of the quantity of such crop expressed in such terms as may be such a state. And before any such customary in such places in respect to crops proprietor or cultivator shall proceed to thrash the said crop, he shall give notice to the headman or other person in that behalf authorised of his intention to thrash the said crop, in the manner herein-before provided in respect to the cutting of such crop, and shall at the time appointed proceed without unnecessary delay to thrash the whole of

such crop.

7. And it is further enacted, that the mode of ascertaining the quantity due to Mode of secer- Government on account of the tax or duty on any crop shall, unless it shall be otherwise taining tax. agreed on, be by actual division of the produce thereof, and the proprietor or cultivator of the said crop shall (after deducting the usual quantity on account of seed grain where such deduction is now customary) divide the said crop, as soon as the same shall have been thrashed, into equal heaps in number proportioned to the rate of tax payable for such crop, from which the headman or person authorised shall select one as the share due on account of such tax or duty.

8. And it is further enacted, that in case the tax upon the crops of any district or Power of renter village shall be rented out by Government, due notice thereof shall be published if tax rented. throughout the limits of such rent, in the usual manner of publishing public notifica- tions, and that in such case all the provisions of the foregoing clauses referring to the headman or other person authorised to act in the matter on behalf of Government shall be considered as equally applicable to and binding upon the renter.

tax.

9. And it is further enacted, that when the amount of the tax shall have been set Delivery of apart and selected in the manner prescribed by the 7th clause of this ordinance, it shall, if it be deliverable to the Government agent, be delivered at the place at which Govern- ment hath been accustomed to receive the said tax, and if it be deliverable to a renter it shall be delivered on the land where it shall have been thrashed, and in either case a receipt shall be forthwith granted by the person receiving the same, specifying the date, the quantity received, the name and extent of the land, and for what year and harvest the same is received.

to

10. And it is further enacted, that if the renter shall neglect or refuse to receive and Notice when to acknowledge the receipt of the notices herein-before respectively required to be given begren by the proprietor or cultivator of the intention to cut or to thrash his crop, or if at any time the renter shall be absent from the limits of his rent, or in case only a portion of a village be comprised within those limits, then if he shall be absent from the said village, it shall be lawful for the proprietor or cultivator to give the said notice to the nearest headman, who shall thereupon endorse and return such notice in manner berein-before provided to be done by the renter, and such notice so given to the headınan shall in every respect be of the like effect and shall be equally binding on the renter, and on all parties concerned, as if it had been given to the renter himself, and information of the receipt of such notice shall be given by the headman on the first opportunity to the renter. And if the headman shall neglect or refuse to receive any such notice or to endorse and return the same he shall be liable to fine at the discretion of the Court.

11. And it is further enacted, that if any beadman, renter, or other person authorised Renter neglect

in that behalf shall neglect or refuse to attend at the appointed time, to see any crop cut ing to attend.

or thrashed, or to receive the Government share thereof, it shall and may be lawful for the said proprietor or cultivator to cut and thrash the said crop in the presence of two respectable persons, and in their presence to set spart the share due, and the said pro- prietor or cultivator shall obtain a certificate from such two persons, duly signed by them, and specifying the date thereof, the name and extent of the land, the quantity of the whole produce of such crop, and for what year and harvest, and the share thereof set apart on account of the tax upon the same; and such certificate shall be deemed sufficient evidence of a fair allotment of such share, and shall be afterwards produced oa application being made for such share.

renter.

12. And it is further enacted, that any renter who shall wilfully exact or extort from Penalty on the proprietor or cultivator of any crop more than the share due to Government in extortion by respect of the tax upon the same, shall upon conviction be liable to a fine not exceeding ten pounds, and in default of payment to imprisonment, with or without hard labour, at the discretion of the Court, not exceeding twelve months.

D 3