314 



tnent for the amelioration of the police administra- 

 tion, and denied its legal right to tax them on 

 that account; and it is worthy of remark that 

 they were supported in their views by the opinion 

 of the highest legal authority in the land, the pre- 

 sent Chief Justice of Bengal. Sir Barnes Peacock 

 held, that " the same principle which prevents an 

 augmentation of the assessment, equally precludes 

 the taxation of the owners in respect of the rent 

 or produce of their estates" as "such taxation 

 must necessarily prevent them from enjoying exclu- 

 sively the fruits of their own good management 

 and industry." Yet a similar principle is now 

 enunciated, and it is dwelt on with force, that the 

 benefit of all improvements is to go into the pockets 

 of the landlords, and that the State is to he pre- 

 cluded from ever obtaining any future augmenta- 

 tions of income from this source (the land.) 



How the Zemindars of Bengal responded to the 

 call of Government in the day of its trouble, and 

 how, on the ground of their assessments being fixed, 

 they objected to the income tax, are matters of too 

 recent dat.-, and are too well known, to need notice 

 here. 



It is true that it is now declared to be the inten- 

 tion, of Government to look to taxation as the 

 aource from whence all future increase of revenue 

 must come; and as regards the intention of the law 

 on this point, no future doubt could possibly 



