1887-1903
19
Collection of Land Tax.
277
Land tax is collected by the authorities sending out deputies, clerks and runners to different districts, notifications being posted calling upon landowners to pay the land tax with all haste. In some cases these collectors linger for more than a month in certain localities. No pay is given by Government to the land collectors, who are left to their own ingenuity and wits to make as much as they can out of the villagers without creating trouble. The villagers, of course, are anxious to get rid of these men, and are only too glad to pay the "extras" necessary to effect that object, especially as they have not infrequently placed themselves in a false position by not having reported portions of their land on which taxes should be paid. The villagers are not slow to understand that the longer these collectors remain in their neighbourhood the greater the probability of their unregistered land being discovered. On this account the "extras" demanded are paid without much demur and indeed at times with alacrity.
Land that has been once registered but the cultivation of which has been abandoned is not resumed by Government. It has to pay the same tax as when it was under cultivation. It may be that for this reason the people on the first occupation of the territory were so reluctant to register their land. The District Magistrate, who is required every year to send to the Provincial Treasurer a fixed sum as land tax, is naturally unwilling to exempt such land from taxation, as he himself would have to make up the deficiency resulting from such exemption. The land tax which has to be sent to Pekin from each Province is a fixed sum and has not varied for years. It is easy to see what an opportunity this system offers for incorrect returns, as new lands are continually being brought under cultivation.
New Land brought under Cultivation.
When land is brought under cultivation for the first time, the cultivator does not make a report to the Magistrate, but applies in the first instance to the clan or village which has taken the land under its protection. Generally, the arrangement with the clan or village results in a lease in perpetuity being made out, stating the situation of the land and the amount of rent in grain or local money that has to be paid by the cultivators. After the cultivator has arranged with the clan or village, he pays such rent as may be agreed upon, and not until it has been found that the land is worth cultivating is a report made to the authorities so that it may be duly registered.
It is noteworthy that the majority of those who bring out-of-the-way plots of land under cultivation are Hakkas, who can cultivate with success land which the Puntis would never think of attempting to turn into fields. This is due to the industry of the Hakkas, and to the fact that the Hakka women work as hard, if not harder, than their men, and also to the fact that the best and most available land had been appropriated by the Puntis before the Hakkas had settled in the district. The Hakkas have by industry and energy reclaimed large tracts from the sea, and made many a hillside, hitherto barren, yield good crops.
Landlord and Tenant.
The relation between landlord and tenant is often a complicated one, chiefly owing to the system of perpetual lease. Under such leases the landlords have practically renounced all rights to the exercise of ownership, and are contented to do nothing further than to receive a yearly rent. They can sell this right of receiving rent, but the land is otherwise under the absolute control of the cultivators, who often sell their perpetual leases.
The landlord is called the owner of the "Ti Kwat," which may be termed the right of receiving rent. The tenant is said to possess the "Ti Pi" or right of cultivation. Constant lawsuits result from this double ownership and the contending interests which it necessarily involves.
The question of perpetual lease in the case of land brought under cultivation for the first time and of the rights of landlord and cultivator will require very careful consideration.
1887-1903
19
Collection of Land 1az.
277
Land tax is collected by the authorities sending out deputies, clerks and runners to different districts. notifications being posted calling upon landowners to pay the land tax with all haste. In some cases these collectors linger for more than a month in certain localities. No pay is given by Government to the land collectors, who are left to their own ingenuity and wits to make as much as they can out of the villagers without creating trouble. The villagers, of course, are anxious to get rid of these men, and are only too glad to pay the "extras" necessary to effect that object, especially as they have not infrequently placed themselves in a false position by not having reported portions of their land on which taxes should be paid. The villagers are not slow to understand that the longer these collectors remain in their neighbourhood the greater the probability of their unregistered land being discovered. On this account the "extras" demanded are paid without much demur and indeed at times with alacrity.
Land that has been once registered but the cultivation of which has been abandoned is not resumed by Government. It has to pay the same tax as when it was under cultivation. It may be that for this reason the people on the first occupation of the territory were so reluctant to register their land. The District Magistrate, who is required every year to send to the Provincial Treasurer a fixed sum as land tax, is naturally unwilling to exempt such land from taxation, as he himself would have to make up the deficiency resulting from such exemption. The land tax which has to be sent to Pekin from each Province is a fixed sum and has not varied for years. It is easy to see what an opportunity this system offers for incorrect returns, as new lands are continually being brought under cultivation.
New Land brought under Cultivation.
When land is brought under cultivation for the first time, the cultivator does not make a report to the Magistrate, but applies in the first instance to the clan or village which has taken the land under its protection. Generally, the arrangement with the clan or village results in a lease in perpetuity being made out, stating the situation of the land and the amount of rent in grain or local money that has to be paid by the cultivators. After the cultivator has arranged with the clan or village, he pays such rent as may be agreed upon, and not until it has been found that the land is worth cultivating is a report made to the authorities so that it may be duly registered.
It is noteworthy that the majority of those who bring out-of-the-way plots of land under cultivation are Hakkas, who can cultivate with success land which the Puntis would never think of attempting to turn into fields. This is due to the industry of the Hakkas, and to the fact that the Hakka women work as hard, if not harder, than their men, and also to the fact that the best and most available land had been appropriated by the Puntis before the Hakkas had settled in the district. The Hakkas have by industry and energy reclaimed large tracts from the sea, and made many a hillside, hitherto barren, yield good crops.
Landlord and Tenant,
The relation between landlord and tenant is often a complicated one, chiefly owing to the system of perpetual lease. Under such leases the landlords have practically renounced all rights to the exercise of ownership, and are contented to do nothing further than to receive a yearly rent. They can sell this right of receiving rent, but the land is otherwise under the absolute control of the cultivators, who often sell their perpetual lenses.
The landlord is called the owner of the "Ti Kwat," which may be termed the right of receiving rent. The tenant is said to possess the "Ti Pi" or right of cultivation. Constant lawsuits result from this double ownership and the contending interests which it necessarily involves.
The question of perpetual lease in the case of land brought under cultivation for the first time and of the rights of landlord and cultivator will require very careful consideration.
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