308 SEVENTH REPORT—1837, 
one-hundredth part of the claims set up; he must leave this la- 
bour to his servants, and it can scarcely be believed they will not 
avail themselves of the opportunity to turn the discretion given 
to them to private profit; in fact, I know such to be the case. 
In an examination of the papers of the villages of Muhrkoreh, 
Poona collectorate, I found that many of the cultivators had paid 
instalments of their assessments (for 1827-28) previously to re- 
missions being granted, which exceeded the amount they were 
required to pay after the deduction of the remissions ; the 
poverty of some of the cultivators, consequently, must have 
been misrepresented. I ascertained also that part of the 
remissions of 1827-28 had been intercepted. Remissions are 
unavoidable in all calamitous visitations of Providence, which 
are not of confined or local operation, and which affect the re- 
turns of the earth ; but to insure the benefit of the remissions 
to the cultivator, they should be made in a definite per centage 
on his total assessment, and the amount should be proclaimed 
more than once, and by different persons, in the public place of 
every village. 
A few words in conclusion will suffice with respect to the 
great branches of the revenue. It is seen that 82°30 deels. per 
cent. of the whole is derived from the land: already the supply 
of agricultural produce exceeds the demand, and the farmer has 
a difficulty in finding a mart. In the present state of agriculture 
therefore, this branch of revenue is at its maximum, and will 
probably decline until supply and demand be adjusted. 
The prospects of improvement in the Sahyer branch are 
not more favourable than in the land revenue. 
The trades pay to the full extent of their means at present, 
and manufactures cannot increase when the European import- 
ers of cottons can afford to undersell the native manufacturers. 
Indeed I believe little more than coarse Sarhees* for women, 
and common tent cloth, are now manufactured in the British 
provinces in Dukhun. 
The improvements in customs should usually depend upon in- 
creased wealth and commercial industryin the people. Theextent 
of imports will only be commensurate with the means of pur- 
chase. If therefore the opinions I have advanced on the land 
revenue and Sahyer be well founded, with respect to the 
limited means of persons paying taxes under those heads, the 
customs will be influenced by causes affecting them. 
Any general improvement in the revenue would séem 
to require the creation of exportable articles in agriculture, 
horticulture, or manufactures; and to effect this desirable 
*. 
® Dresses, 
