130 



transactions of small values, viz., those not exceeding Rs. 100 

 in value, the fee is comparatively high, but the minimum fee 

 cannot well be fixed lower than 8 annas the present limit, 

 having regard to the cost of stationery and the charges 

 incurred for transcribing the documents in the registers. 

 In this Presidency the convenience of the general public has 

 been consulted by the establishment of registration offices in 

 large numbers ; and the time has arrived for making the 

 registration of all documents relating to immoveable pro- 

 perty, even where the value is less than Rs. 100, compulsory. 

 Under the present law, documents of this kind, except sales 

 and gifts, are not required to be registered, but it is pro- 

 vided that unregistered transactions as regards such pro- 

 perties, even if prior in point of time, are to have no effect 

 as against registered transactions. This leaves a considerable 

 loop-hole for fraud. If this is remedied, the registration 

 system will be capable of considerable development in direc- 

 tions which will admit of a complete record of transactions 

 connected with landed properties being maintained in a 

 readily accessible form. 



56. In the appendix V.-B. (i) will be found a statement 

 showing the incidence of the taxes levied 

 ^jnoidence of taxa- in 1852-53, 1872-73, and 1 889-90 per head 

 of the population. In 1852-53, the inci- 

 dence was Rs. 1-14-6, in 1872-73 Rs. 2-10-8, and in 1889-90 

 Rs. 2-14-3 per head, or, in other words, the rate of incidence 

 has increased since 1852 by 51 per cent., while the purchas- 

 ing power of money has fallen by 60 per cent. There can 

 be no doubt also that of the taxes collected more is spent 

 in promoting the public safety, health and convenience and 

 education in this Presidency than formerly as will be seen 

 from the following figures : Expenditure on irrigation works 

 457 lakhs of rupees in 1889-90 against 9*7 lakhs in 1849-50 ; 

 buildings and roads not including railways 58 lakhs against 

 7'2 lakhs; judicial establishments 41 '3 lakhs against 23*6 

 lakhs; police 39'8 lakhs against 9*8 lakhs; education 22*9 

 lakhs against 1*1 lakh; medical relief 33'3 lakhs against 1'2 

 lakhs; and the postal service 13*9 lakhs against 4*3 lakhs. 

 The development of the resources of the country by the 

 construction and maintenance of irrigation works, canals, 

 railways and roads has already been noticed. In 1852-53 

 there were three public schools with an attendance of 448 

 pupils ; in 1889-90, there were 16,226 public institutions 

 with 517,055 pupils and 4,286 private institutions with 

 83,496 pupils. In 1860 there were 130 post offices con- 



