108 



The ryotwar land revenue, which was 3 crores of rupees 

 in 1852-53, increased to 3*76 crores in 1872-73 and to 4 crores 

 in 1889-90. As already observed, prior to 1850, the land 

 revenue, owing to the agricultural depression and the low 

 prices of the food-grains, pressed with extreme severity on 

 the agricultural classes ; and under the liberal policy which 

 was inaugurated about that time, extensive reductions were 

 made in the land assessments, the remissions granted between 

 1850 and 1858 amounting to 28 lakhs of rupees. Between 

 1858 and 1872-73 further remissions of taxation were made 

 to the extent of 24^ lakhs in districts not brought under 

 the new settlement as shown below ; the abolition of the 

 olungu system in Tan j ore and Tinnevelly districts, 7 lakhs ; 

 the reduction of assessment on unirrigated lands in South 

 Arcot and Guntiir, Rs. 95,000 ; the reduction of assessment 

 of garden lands, 7^ lakhs ; the abolition of the pullary tax in 

 Nellore, Rs. 97,000 ; the reduction of assessment of manavari 

 lands in Chingleput, Rs. 15,000; and the abolition of the 

 tobacco monopoly, 8 lakhs of rupees. On the other hand, 

 the increase of assessment due to the new settlement, not 

 taking into account the local cesses, was, up to 1872-73, 5J 

 lakhs, and from that year up to the end of 1889-90, 7 lakhs, 

 making a total of 12^ lakhs. On the whole, therefore, the 

 net amount of land taxation remitted since 1850 is 40 lakhs. 

 This shows that the increase in the ryotwar land revenue is 

 entirely due to the extension of irrigation and extension of 

 cultivation and not in any degree to the increase of taxation. 

 Out of 1 crore of rupees, by which the ryotwar revenue 

 demand in 1889-90 exceeds the demand in 1852-53, more 

 than 40 lakhs are due to irrigation provided by irrigation 

 works constructed by Government and classed as productive ; 

 irrigation works constructed since 1850, but not classed as 

 productive, have also brought in a considerable revenue, 

 the amount of which is not ascertainable ; and there is the 

 revenue due to the increase in the acreage of holdings, which 

 has risen from less than 13 to 21 millions of acres, or by about 

 60 per cent. As compared with 1852-53, the rate per acre 

 of unirrigated land has fallen from ^^ 2s. 6d. to 25. Of 6?. and 

 of irrigated land from 12s. bd. to 10s. and of land of both 

 descriptions from 4s. 't)d. to 3s. 9^d. 



The provincial rates, which affect ryotwar lands in rural 

 tracts, are (1) the local fund land cess, (2) the village service 

 cess, and (3) the irrigation cess. The last is a voluntary 

 cess of trifling amount paid in a few places to keep up an 



^ £l is taken as equivalent to Bs. 10, 



