CUAP. IV.] 



T^OATIOX. 



171 



on tlie latter has been enforced with such rigour as effect- 

 ually to check cultivation. The evils of this anomalous 

 system are so obvious that it is difficult to justify the 

 pohcy which has so long postponed the apphcation of a 

 remedy. 



Another questionable means of raising a revenue is the 

 toU on bridges and ferries ; a tax which, however justifia- 

 ble so far as the proceeds are apphcable to the improve- 

 ment of communication, is not defensible as a means of 

 profit to the discourageni'ent of traffic. From tlie love of 

 htigation which characterises the Singhalese, the duty on 

 stamps has been singularly productive, and these, ^vith 

 sundry receipts from a variety of minor subjects, postage, 

 carriage duties, royalties, hcenses for arms and other items 

 of less im|)ortance, are the soiu*ces of colonial income.^ 

 In addition to these, certain sums are enumerated in 

 the pubhc accounts as apparent receipts which are in 

 reality reimbursements for previous expenditure incurred 

 in advances for the use of the mihtary and pubhc depart- 

 ments. But exclusive of these, the reahsed income of 



of unusual powers of vexation and 

 annoyance. He may be designedly 

 out of the way when the cultivator 

 sends notice of his intention to cut ; 

 and if the latter, to save his hai"vest 

 from perishing on the stalk, ventures 

 to reap it in his absence, the penal- 

 ties of the law are instantly enforced 

 against him. Under the pressiu'e of 

 this fonnidable control, the agi-icultu- 

 ral proprietor, rather than lose his 

 time or his crop in dancing attend- 

 ance on the renter, or submitting to 

 the midtiform amioyances of his 

 subordinates, is driven to purchase 

 forbearance by additional payments ; 

 and it is gener.ally undei-stood that 

 the share of the tax which eventually 

 reaches the Treasury does not form 

 one-half of the amount which is thus 

 extorted by oppressive dexices from 

 the helpless proprietor's." 



Tlie same process which is here de- 

 scribed for the collection of the tax 



upon rice lands in the vallej's is re- 

 sorted to for realising that upon 

 diy gi-ain in the uplands and liills ; 

 and it is a striking confirmation of 

 the discouragement to the extension 

 of agricidture, which is inseparable 

 from a system so vexatious cond so 

 oppressive, that by a return of tlie 

 produce of the paddi tax and that on 

 dry "Tain for tlie years prior to 1840, 

 diu-ing which the cultivation of every 

 other description of produce had been 

 making extensive advances, it was 

 shown that the production of com 

 had been for some time stixtionaiy 

 in Ceylon ; and the increase has been 

 very inconsiderable since. See Sir 

 J. Emerson Tennent's Repori, <§f., 

 1847, p. 08. 



1 Tliere is a tax on immovable 

 property in to\\ais amounting to up- 

 wards of 5,000/. per annum, but it is 

 applicable only to the mainteuauce of 

 local police. 



