128 



54. The growth of the stamp revenue 

 ^°^P^' yf{\\ be seen from the following figures : 



This revenue has developed rapidly since 1859 when the 

 Code of Civil Procedure was passed, and the system of levying 

 court fees by means of stamps on civil suits instituted was 

 introduced. Of the sum of 65 lakhs of rupees, which is the 

 revenue now derived from stamps, 40 lakhs are obtained from 

 judicial stamps and 25 lakhs from general stamps. The 

 institution fee levied on civil suits is 7^ per cent, on the 

 value of the property in litigation when it does not exceed 

 Es. 1,000, and the rate is reduced for higher values, the 

 maximum fee being limited to Rs. 3,000. On criminal com- 

 plaints a fee of 8 annas is levied. Apart from the abstract 

 question of the propriety of taxing justice, there is little to 

 complain of in regard to the stamp duties on judicial pro- 

 ceedings. The growth of the revenue is entirely due to the 

 increase in litigation consequent on the general progress of 

 the country and the great increase in value of moveable and 

 immoveable property, more especially the latter. The number 

 of civil suits instituted in 1850 was 81,892, the value of the 

 property involved being 55 lakhs. In 1889 the number of 

 suits had increased to 255,006 and the value of the property 

 to 3 "75 crores of rupees. The average value of a suit, which 

 in 1850 was Rs. 70, is now Rs. 146. Recently the Govern- 

 ment of India had the question of the extent to which the 

 expenditure on the maintenance of Civil Courts was recouped 

 by the stamp duties paid by the litigants, investigated. The 

 result as regards the Madras Presidency was that the receipts 

 were found to be very slightly in excess of the expenditure. 

 If the scheme which appears to be under the contemplation 

 of Government for further improving the position and status 

 of the District Munsiffs and Sub-Judges be carried out, there 

 will be no profit to Government, but on the other hand a 

 slight loss. The court fees levied on suits doubtless bear 

 hard on the poorer litigants to some extent ; but tiie remedy 

 for this, however, ia not the abolition of the "feesj but the 



