115 



will be seen from the subjoined table. The number of payees 

 of income tax in the districts referred to and the incidence 

 per head are added for purposes of comparison : 



Names of dis- 

 tricts. 



Number 



of 



payees of 



moturpha 



tax. 



Amount 

 paid. 



Rate per 

 head of 

 payee. 



Number 



of 



payees of 



income 



tax, Part 



IV. 



Amount 

 paid. 



Tan j ore .. 

 Bellary ... 

 Trichinopoly 

 Kurnool 

 Canara ... 

 Malabar 



The number of payees of the income-tax throughout the 

 Presidency in 1890-91 was 56,809 and the average assess- 

 ment, Rs. 28-10-6 per head. Besides the income-tax, a tax 

 on arts, trades and professions is levied in Municipal towns ; 

 the amount collected in 1889-90 was Rs. 1,80,557, and the 

 number of payees 43,932, and the average payment Rs. 4-1-9 

 per head. The exemption of incomes below Rs. 500 from 

 assessment has minimized much of the inquisition and op- 

 pression incidental to the levy of a tax of this kind, and if 

 the state of the finances permit, the limit of exemption may 

 be extended to Rs. 1,000. If this were done, the revenue 

 from this tax would be reduced by a fourth. This is the only 

 direct tax paid by the official, professional and the trading 

 classes who are bound to contribute their fair share to the 

 public burdens, and it is therefore quite sound in principle. 

 There is no difficulty in assessing official salaries and profes- 

 sional incomes ; and as regards trade profits, the exemption 

 of incomes below Rs. 500 secures to a great extent from 

 oppression the classes least able to protect themselves. The 

 people are becoming accustomed to the tax, and, though the 

 revenue derived is small, it is collected without much addi- 

 tional cost, and if, as I believe it will, the country makes a 

 rapid advance in industrial development, this source of revenue 

 might in course of time, be expected to become important. 

 It must, therefore, be once for allrecognized as permanently 

 incorporated into the system of taxation of the Empire and 

 not be periodically threatened with extinction. 



51. The Government salt monopoly in this Presidency 

 „ ,^ ^ was created in 1805. Previously under 



Salt Revenue. i • r>. . ■ i c ^ sr 



' native (rovernments the manuiacture or 



salt was f&rmed out in some places, but on no defined system y 

 and in other places various persons had been allowed th& 



