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justified in fixing the tax at all below that amount, 

 if it were not for the advantages promised by the 

 immediate location in its provinces of a numerous 

 body of enterprising settlers/ 



( I doubt whether commutation on such terras 

 would be sought so long as the present rates of interest 

 prevail. The same consideration would, it has always 

 been my opinion, interfere with any general resort 

 to the privilege it proffered to Bengal landholders 

 to redeem the land-tax/ 



And these views appear to me so sound, and the 

 arguments used in support of them so conclusive, that 

 I cannot conceive how any one acquainted with the 

 circumstances of the Government and the people, 

 in relation to these uncultivated tracts (some of 

 which contain lands which, if equalled, are not exceed- 

 ed in fertility by the lands of any country in the 

 world,) can hold opposite opinions. Indeed it is, ia 

 my opinion, clear that if waste lands, or any other 

 lands in India, not excepting those the assessment on 

 which is jfixed in perpetuity, are sold at present, 

 they must be sold at a loss to the State, for on no 

 other terms will the people buy them; and if this 

 can be established, unless far greater advantages 

 than any yet set forth can be shown to exist, the 

 position will not be disputed. 



Before entering on this portion of the subject, 

 however, I will notice, another difficulty and by 

 no means a minor one, in the way of the sale of 



