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PUBLIC RECORD OFFICE

Reference T

C.O. 882

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

4PUBLIC RECORD OFFICE, LONDON

Repeal of Ordinances

No. 5 of 1866

in districts

where Part II.

of this Ordi- nance is pro- alaimed.

shall be lawful for the Governor to alter or revoke any such proclamation by any new proclamation to be published with the advice aforesaid.

3. As soon as Part II. of this Ordinance shall have been brought into operation in No. 14 of 1840, any district under the provisions of the next preceding section, the Ordinance No. 14 39 of 1865, and of 1840, intituled For securing the due collection of the duties or tax upon paddy and dry grain, the Ordinance No. 29 of 1865, intituled An Ordinance to amend the Ordinance No. 14 of 1840, and the Ordinance No. 5 of 1866, intituled An Ordinance to facilitate the recovery of moneys due as commutation of the paddy tax, and of the performance of labour, so far as the last named Ordinance concerns the recovery of tax, duty, or Government share on or in respect of grain or produce, shall cease to have any force or operation in such district: Provided, however, that nothing herein contained shall extend to or in any manner affect the recovery of any produce or moneys already due for tax, duty, or Government share on or in respect of any grain or other produce at the time of this Ordinance coining into operation in such district, or the prosecution of any person for

offence in breach of any of the said Ordinances No. 14 of 1840, No. 29 of 1865, and No. 5 of 1866, committed previously to the said last-mentioned Ordinances censing to have any force or operation as aforesaid.

Proviso.

Interpreta-

tion clause:

"Grain."

"Paddy,"

"Dry grain."

"Grain tax."

"Cultivators

in tattu- mart.""

Former taxes

continued.

But made payable in money.

Appointment of Grain Commis Bioners.

any

4. The word "grain," when used in this Ordinance, shall mean such grain or produce as at the date of Part I. of this Ordinance coming into operation is by law, custom, or usage (whether general or local) subject to the payment of any tax, duty, or share to Government.

The word "paddy" shall include every description of paddy except what is commonly known as "el wi” or hill paddy."

The expression "dry grain "shall mean and include every description of grain or produce other than piddy, which is subject at the date of Part I. of this Ordinance coming into operation to grain tax.

The expression "grain tax" shall mean the tax, duty, or share due to Government in respect of grain grown in this island.

Persons entitled to cultivate any land in "tattumarû" shall be deemed for the purposes of this Ordinance joint owners of such land.

5. From and after the time when Part II. of this Ordinance shall come into operation any district, there shall continue to be levied by and payable to Government such in grain tax as by law, custom, or usage (whether general or local) was theretofore levied or payable; but the grain tax due in respect of the produce of each field or parcel of land fiable thereto shall be commuted either-

(1.) For a fixed sum payable annually; or

(2.) For a fixed sum payable in those years only in which the field or parcel of land

produces a crop; or

(3.) For a sum varying with the estimated value of the crop, and payable in those

years only in which the field or parcel of land produces a crop.

Such fixed sum payable annually is herein-after termed "annual commutation." Such fixed sur payable in those years only in which the field or parcel of land produces a crop is herein-after termed ** crop commutation."

Such sum varying with the estimated value of the crop, and payable in those years only in which the field or parcel of land produces a crop, is herein-after termed "grain duty."

"

Whether "annual commutation,” crop commutation," or "grain duty," is to be paid in respect of the produce of any field or parcel of land, the produce of which is liable to grain tax, and the amount of annual commutation, crop commutation, or grain duty so payable, shall be determined in manner herein-after appearing.

""

6. As soon as the proclamation bringing Part II. of this Ordinance into operation in any district at the future date therein mentioned, shall have been published in the Gazette, it shall be lawful for the Governor to appoint for such district an officer or officers, not exceeding three in number, to be styled "The Grain Commissioner or "The Grain Commissioners " of such district, and such Commissioner or Commissioners at any time, or from time to time to remove, and another or others to appoint in his or Commissioners their place or respective places. The Governor may also diminish the number of Grain Commissioners for any district or districts. Such Commissioners shall hold their office during the Governor's pleasure, and shall receive such remuneration as the Governor shall, with the advice of the Executive Council, determine.

to hold ofice during pleasure. Remuneration of Commis- sioners.

Commissioners

may appoint assistants.

Such Commissioner or Commissioners may employ any persons to act as his or their assistants, or as assessors or valuators for the purpose of assisting him or them in carrying out the purposes of this Ordinance. Such assistants, assessors, or valuators

shall be paid such remuneration by the Government for their services as the Governor shall determine.

7. In all cases of paddy cultivation, it shall be optional with the owner of the land, the Optional to produce whereof is liable to grain tax, to elect whether annual commutation or crop pay annual commutation shall be payable in respect of such produce.

commutation or crop com-

Such election shall be made within such reasonable time as the Grain Commissioner mutation in or Grain Commissioners shall appoint in that behalf, and shall be final.

cases of

vation.

If no such election shall be made within the time appointed in that behalf, the paddy calti- Commissioner or Commissioners shall, with as little delay as possible, determine in which of the two modes above-mentioned the grain tax in respect of the produce of any land

as to which no such election has been made, shall be payable, and such determination shall be final.

pomension of

When the land belongs to several owners who cannot agree as to the mode in which When land in the grain tax shall be payable, the Commissioner or Commissioners shall determine the several persona same, and such determination shall be final.

who cannot agree. When right

Where in any case the ownership of any land is in dispute or doubtful, the Commis- sioner or Commissioners shall determine who is entitled to exercise the option of choosing to land is in the mode in which the grain tax in respect of the produce of such land shall be payable, dispute. and such determination shall be final.

8. The amount of annual commutation payable in respect of the produce of any field Mode of or parcel of land, may be determined by agreement between the owners of the land and determining the Commissioner or Commissioners, in which case such agreement shall be binding upon annual com all persons then or thereafter becoming interested in the land.

If the ownership of the land is in dispute or doubtful, the Commissioner or Commis. sioners shall determine who is the owner of the land for the purpose of such agreement, and such determination shall be final.

If no such agreement can be entered into, the amount of annual commutation shall be determined as follows :-

The Commissioner or Commissioners shall ascertain, with as much accuracy as prac- ticable, the average annual yield of paddy of such field or parcel of land during the fourteen years next preceding the date of inquiry, or if the land shall have been brought into cultivation for the first time within such fourteen years, then during the time between the date of such first cultivation and the date of inquiry; and the value in money of the customary proportion due by way of grain tax of such average annual yield, after a deduction therefrom of ten per cent., shall be the annual commutation payable yearly in respect of such field or parcel of land. Provided that it shall be lawful for the Commissioner or Commissioners, in determining the amount of annual commuta- tion to take into consideration any exceptional circumstances which may reasonably be expected to reduce or to increase the average yield of the said field or parcel of land, and in such cases to reduce or to increase accordingly the rate of annual commutation payable in respect of such field or parcel of land.

For the purposes of this section the average price of paddy per bushel prevailing in the district in which the land is situated, during the fourteen years preceding the inquiry shall, so far as the same is ascertainable, be deemed to be the value of paddy per bushel.

amount of

mutation.

amount of crop-dont-

9. The amount of crop-commutation payable in respect of the produce of any field Mode of

determining or parcel of land shall be determined as follows:-

The Commissioner or Commissioners shall ascertain, with as much accuracy as practicable, the average annual yield of paddy of such field or parcel of land in those mutation. years in which the land has produced a crop, during the fourteen years next preceding the date of inquiry. And the value in money of the proportion due to Government by way of grain tax of such average annual yield shall be taken as the amount of crop- commutation to be paid in respect of the produce of such field or parcel of land.

For the purpose of this section the average price per bushel of paddy prevailing in the district, in which the land is situated, during the seven years preceding the inquiry shall be taken as the value of paddy per bushel.

No field or parcel of land shall for the purpose of this section be deemed to have produced a crop in any year unless the yield for such year has been three-fold at least on the quantity of paddy sown.

in

If any question shall arise whether or not the yield of any field or parcel of land has

any year been three-fuld at least on the quantity sown, the decision of the Commis- sioner or Commissioners thereupon shall be final.

10. In case the owner of any field or parcel of land shall be dissatisfied with the Appeal from determination of the Commissioner or Commissioners in respect of the amount of the Commis

A 4

sioner to