CO882-(4-5) — Page 225

PUBLIC RECORD OFFICE

Reference :-

TL ། T ] lcO. 882

سنسالسا

5 PUBLIC RECORD OFFICE, LONDON

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

Year.

1871

1872

1873

1874

1875

1876

1877

1878

1879

1880 1881 1882

Total

54

"LAND REVENUE," CENTRAL PROVINCE, AS COLLECTED.

Arrears.

Current.

Total.

55

12. I hope that these remarks will meet the terms of the concluding portion of your letter, No. 8, of 5th January last.

The Hon. the Colonial Secretary.

88,465

67

98,707

16

107,931 121,673

25

191,396

92

69

215,880

76

85,431

18

126,773

36

212,204

49

(No. 349.)

108,890

13

118,050

391

227,349

891

92,272

93

116,211

91

207,484

84

I

100,030

80

120,798

10

220,823

90

SIR,

84,787

49

130,498 67

215,281

18

66,407

99

95,106

92

161,518

91

84,552

19

81,058

99

165,611

18

98,540

81

93,168

88

186,709

49

101,907

13

103,985

67

205,892

80

124,731

08

101,769

19

226,500

22

1,119,523

13

1,816,625

921

2,488,149

054

5. The above statements would appear to show that there is no excuse for the existence of arrears, except to a small extent in regard to assessed taxes in towns for the last quarter of each year.

6. It will be seen that on an average of 12 years, 45 per cent. of the padi commutation and 45 per cent. of the police assessment have been collected in arrear, and while in 1882 only 46 per cent. of the padi commutation due for 1882 and 62 per cent. of the taxes due for 1882 were collected within the year, in 1883 these percentages were brought up to 77 and 79 respectively for that year, and the improvement was seen in every district of the province.

7. On assuming charge of this province early in 1882, one of the first questions to which I applied myself was the closing of the large outstanding arrears and the intro- ducing of a system which shall ensure the punctual collection of all revenue within the year for which it is due, and I may note in passing that I have endeavoured to apply this rule to the collections under the Road Ordinance and to the recovery of taxes by the municipalities and local boards.

8. The compulsory powers for recovery of police assessment in towns cannot be used for the fourth quarter until after 31st December; a very simple alteration of law would amend this, but even now it is possible to bring down the arrears not only to 25 per cent. but to 15 per cent. in Badulla, and to 16 per cent. in Kandy and Nuwara Eliya.

9. The importance of collecting each year's revenue within the year cannot be over- rated, not only on account of the necessities of finance, but, to a much greater degree, on account of the hardships and even cruelty inflicted by the extensive use of compulsory powers which is rendered necessary when arrears are allowed to accumulate; whereas in Ceylon, taxation is light, it will only be in rare and extraordinary cases that any difficulty in payment will be found.

If every one knows that the tax must be paid, that it must

be paid punctually, that if it is not so paid compulsory powers will be put in force without delay; that this will involve costs and sale of property at a great sacrifice, and possibly eviction from the land, and nevertheless that no great delay is gained, then the rule will be that everyone will pay promptly and without attempt at procrastination. Let there be no system and no certainty of prompt and determined distraint, then procrastination will be the rule. Every one will put off payment and run all the risks of future trouble on the distant and uncertain day of distraint.

10. All that is required is a regular system of discipline and supervision over the collectors of revenue, careful examination of their books, month by month (and in towns, week by week), and a fixed and steady determination to allow no arrears. If the Govern- ment Agent adopts this practice, and the Audit Office promptly notices every case in which the revenue is not being regularly collected, if it is understood that no arrears will be allowed, and that the attention of Government will be called by the Audit Office to any case in which the revenue is not collected within the year, there will be no arrears unless under special and unavoidable circumstances, such as the sudden death or removal

a collector towards the end of a year.

of

11. What is being done in this province with success can be done in all, as, I believe, it still is done in the Northern Province, where the traditions of the service, enforced by the long and able administration of Mr. Dyke, are still beat preserved.

I

&c. am,

(Signed) JOHN F. DICKSON,

Government Agent.

Colonial Secretary's Office, Colombo,

April 18, 1884.

I AM directed to acknowledge the receipt of your letter of the 10th instaut, No. 378, and to thank you for the information and suggestions therein contained, and to state that a circular thereon will be sent to the Government Agents, and a letter to the Auditor-General.

The Hon. the Government Agent,

Kandy.

(No. 744.) SIR,

am, &c.

(Signed)

R. H. SINCLAIR, for Colonial Secretary.

Enclosure 2 in No. 6.

Kandy Kachcheri, June 23, 1884.

I HAVE the honour to forward copy of correspondence respecting the restoration to the original owners of certain padi lands in Uva, purchased by the Crown in default of payment of tax.

2. There can be no doubt that there has been for some years a latent hope that by passive and combined resistance to the payment of arrears of tax, these arrears would be remitted; with the approaching closing of these arrears this hope is at an end.

3. It is desirable now to find a cheap and easy way of giving back the lands so pur- chased to the original owners, and I hope that in cases where the title has not yet absolutely vested in the Crown, by the issue of the certificate required by Ordinance No. 5 of 1866, that the course suggested by me may be allowed, viz., to issue certificate of quiet possession with survey attached, on the terms explained in my letter to the Auditor-General.

4. The surveys are in course of preparation and will not cost much, but the regular grants, suggested by the Auditor-General, will involve heavy fees and charges which will fall severely on small owners, and be calculated to impede the re-transfer which I am anxious to encourage.

5. I do not advise the adoption in Uva of the course sanctioned by paragraph 2 of your letter to the Government Agent of the Eastern Province, No. 16, of the 23rd January 1882. That measure, if adopted, would undoubtedly check all desire to take advantage of the cheap re-transfer I suggest, and encourage a belief that the Government, had remitted the arrears and had not purchased the land.

I am, &c.

SIB,

(No. 585.)

(Signed)

JOHN F. DICKBON,

Government Agent.

Colonial Secretary's Office, Colombo,

June 27, 1884.

WITH reference to your letter of the 23rd instant, No. 744, I am directed to state that the Governor has been pleased to approve your proposal to issue certificates of quiet possession on the terms suggested by you for the purpose of restoring to the owners padi land which has been sold for default of payment of tax and purchased by the Crown. I am at the same time to convey to you an expression of his Excellency's satis- faction at the success with which you have dealt with the question of these arrears, and of his opinion of the high credit which your conduct of the matter reflects on your administration.

To Government Agent, Kandy.

I am, &c. (Signed) G. T. M. O'BRIEN.

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