80 GBAKT (T JCVFF ^11 ^IT^FCJE 1C 1 ( I ]( T I IT I?]5 F. 



check en his repayments. To meet this objection, and to simplify 

 calculations and accounts, we would make a composition with the 

 borrower for a definite sum, which would be determined on terms to 

 be fixed for each tract. We would say to him, for instance "You 

 have borrowed rupees 300. If you repay it by fixed instalments in 

 twenty years, you will have to pay rupees 24 a year, or rupees 480 

 in all. We will take so many annas in the rupee on your land revenue 

 till you have paid rupees 480, not charging more if the twenty years 

 are exceeded, or less if the money is recovered sooner." The result 

 will be that over a series of good years, when the revenue payments 

 and surcharges would be relatively high, the Government would be 

 repaid sooner and receive a better rate of interest on the money lent, 

 while over a series of bad years the period of repayment would be 

 longer and the interest lower. If the terms of composition are 

 judiciously fixed, Government will in the end lose nothing on an 

 average of transactions, and the individual borrower will benefit by 

 the adaptation of the lean recoveries to his fluctuating resources. 



205. Establishments. If taJcari advances increase at all upon the 

 scale which we should hope and wish to see, there is certain to be a need 

 for increases of establishments, at any rate in particular tracts where 

 there is large scope for the work. A great deal can be done by 

 trifling increases of the subordinate establishments, such as were long 

 ago made in the three Carnatic districts of the Bombay Presidency 

 * * * * But it is not unlikely that in other 



places more may be needed than this ; and special officers with suit- 

 able establishments may have to be provided, either to deal with 

 takavi work or to replace permanent district officials appointed to 

 deal with it. It is of the first importance that the officers dealing 

 with applications should know the locality and the people. It has 

 been suggested that the entrusting of the distribution of takavi to a 

 special officer who would not be responsible for its collection might 

 prove to be dangerous. We do not attach great weight to this appre- 

 hension. Subordinate officials are only too prone to the belief that 

 their reputation depends above all things upon the promptness and 

 completeness with which they collect Government dues of all kinds ; 

 and transfers are so frequent that under the existing system, where 

 all the takavi is worked by the district officials, the distribution of the 

 advances, and the collection of dues which are paid in instalments 

 spread over several years, must frequently be done by different 



