194 



tlie percentage of dry lands under occupation, which though 

 not cultivated is charged with assessment annually.^^ This 

 percentage for the Goddvari district is 48 '5, for Tinnevelly 

 31-5, for Nellore 27*3, for Chingleput 26'6 and for the whole 

 Presidency 16 "9. In some of the districts, the lands are left 

 uncropped for pasture, but this is only in a small number 

 of cases. Then again, in fixing the commutation rate, from 

 8 to 20 per cent, is deducted from the average prices for 

 cartage and merchant's profits. The average prices are 

 prices for the entire district, while the price in one taluk 

 station often differs from that in another by as much as 30 

 per cent. To the ryots who have lands in the vicinity of the 

 taluk stations, where prices rule high, the rate is favorable, 

 but, to the ryots in out-of-the-way parts, the commutation 

 rates are unfavorable, and relief has to be given by reducing 

 the rates under the system of " grouping " already alluded to. 

 Moreover, the settlement calculations do not, ostensibly at 

 all events, make allowances for the liability of the ryot to 

 pay a fixed cash assessment in all seasons whether the crop 

 he reaps is abundant, or so scanty as to be hardly sufficient 

 for his subsistence. It is well known that poor ryots who 

 borrow grain from sowkars or the richer ryots in the 

 cultivation season have to repay at the harvest, i.e., in 6 or 8 

 months, the quantity borrowed together with an additional 

 amount varying from 25 to 50 per cent. When the crop fails 

 and payment has to be postponed to the next harvest the 

 additional quantity payable is, of course, proportionately in- 

 creased. Again, as remarked by Sir Thomas Munro, "it is 

 in the nature of assessment, proceeding from single fields to 

 whole districts, and taking each field at its supposed average 

 produce, to make the aggregate sum greater than what can 

 be easily realized," and in view of this, he used to lower the 

 estimates of the assessors from 5 to 1 5 per cent. "When it is 

 remembered that a margin has to be provided on account of 

 all these sources of error as well as weather-chances, Mr. 

 Goodrich's complaint as regards " excessive allowances " will 

 be seen not to have much foundation. In this connection, it 

 may be worth while noting that Mr. Puckle had obtained the 

 sanction of Government to the lands of the Salem district 

 being assessed at rates favorable to the ryots. Mr. Goodrich, 



^^ This applies, of coiiree, to the poorer soils. As regards soils of the higher quali- 

 ties, the allowances arc probably more than sufficient. The result of applying a uni- 

 form scale of deduction to all soils is to make the incidence of assessment "lieavy on the 

 soils of the poorer qualities and light on the better soils. As regards the high percent- 

 age of dry lands left waste, the Board of Revenue have, it appears., been instituting 

 enquiries and the results must be awaited. 



