202 



in excess of what is met with in the ordinary fluctuations of 

 fortune and certainly not such as to cause any deterioration in 

 the standard of hving of the agricultural classes. The aspect 

 of the question as regards the districts which remain to be 

 settled is, however, quite different. These districts are 

 believed to be hghtly taxed,^^ and whether this is so or not, they 



*' I have based the above remarks on the assumption that the Tanjore, Malabar and 

 South Canara districts are very leniently assessed as compared with other districts 

 already settled by the Settlement department. My belief, however, is that as regards 

 Tanjore at all events, this impression is, in the main, unfounded. Quality for quality, 

 I do not think that irrigated lands in Tanjore pay a much lower tax than lands in other 

 districts. The settlement scheme for Tanjore, now under consideration, will, doubtless, 

 undergo extensive modifications before it is finally sanctioned, but for the purposes of 

 the present argument, the average outturn per acre of irrigated land in the Cauvery 

 delta may be accepted at 24'.2 kalams or say 33 bushels of paddy. In the previous settle- 

 ments (Mr. Kindersley's and Mr. Ramiengar's) the outturn had been assumed to be a 

 little less than 24 kalams, and Mr. Venkasami Rao in his Manual of the Tanjore District 

 calculates the average outturn, with reference to the average rate of assessment and 

 the recognized proportion of the gross produce which the assessment is intended to re- 

 present, at 22 kalams. Since the earlier estimates were framed, the area of cultivation 

 of lands of necessarily poorer qaalities has largely increased ; and this must have 

 reduced the average outturn per acre, both because a larger proportion of poor lands 

 than formerly is cultivated, and because the quantity of water available has had to be 

 distributed over a lai-ger area, thus diminishing the supply of water per acre and of the 

 fertilizing silt which it brings. On the other hand, the irrigation of the district has 

 been materially improved by the construction of the CoUeroon anient and the Cauvery 

 regulating works, and there is probably much less wastage of water now than before. 

 Lands also are believed to be much more carefully cultivated now than in the old days. 

 It is, therefore, impossible to say at what figure the average outturn should be taken. 

 But assuming simply for the sake of argument the settlement average in round figures, 

 viz., 25 kalams per acre, the cultivation expenses and rent may be calculated roughly 

 as follows. The customary charges for reaping are about 5 and for threshing 3 per 

 cent., or 8 per cent, of the produce harvested on the whole ; after deducting these 

 charges, 25 per cent, is paid as porakudivaram or the cultivator's share. Other sundry 

 charges, such as farm repairs, manure, and artisans' fees, amount to about 5 per cent. 

 The total cost of cultivation, not including the landlord's wages for superintendence, 

 comes to about 36 per cent. If the land be rented out for fixed rent, the landlord's 

 net rent amounts, on an average, to only 60 per cent, of the gross produce, and it must 

 be remembered that, when there is deficiency in the outturn of produce, reductions are 

 allowed in the stipulated rents. Under the principles of the existing settlement, the 

 Government assessment is the commuted money value of 47 per cent, of the gross pro- 

 duce, of which roughly 4.'^ per cent, represents land revenue proper and 2 per cent, is set 

 apart for the remuneration of village servants. 40 per cent, being, as above shown, 

 absorbed by cultivation expenses, the remaining 13 per cent, represents the land-owner's 

 profit. Applying these percentages to the average produce per acre, the distribution 

 of 25 kalams will stand thus : 10 kalams cost of cultivation, 11^ kalams land revenue, i 

 kalam village ofiicer's remuneration, and 3| kalams landlord's net rent. The average 

 price of a kalam of paddy in Tanjore may be taken to be about 1 rupee. I have exa- 

 mined a large number of registered leases and found that this rate is the one most 

 frequently adopted. Out of 556 leases examined in villages belonging to the Tanjore 

 and Kumbakonam taluks the price of paddy mentioned is 1 rupee and less per 

 kalam in 279 and more than 1 rupee- in 277 cases for the years 1889 and 1890. On 

 account of the favorable commutation rate fixed for the district, the land-owner, 

 instead of paying for tne Government share of tha produce made over to him at 

 1 rupee per kalam, pays only at the rate of 8 annas, or more correctly, 7 annas 8| pies. 

 The Government, therefore, instead of getting Rs. 11-12-0 on account of land revenue 

 aind village oflBicer's remuneration, gets only Rs. 5, both because the Government share 

 is commuted at a rate which is only half the market price, and because the gross pro- 

 ^duce has been under-estimated. The landlord's rent which should be Rs, 3-4-0 is, on 

 -the other hand, increased to Rs. 10, or in other words, the landlord's rent is double the 

 Government assessment. This estimate I believe to be above and not below the mark. 

 Now in revising the settlement of the district, three courses may be adopted. The 

 first is to retain the principle of the old settlement and to recalculate the assessment 

 with reference to existing conditions as regards gross produce and market prices. If 

 this were done, the assepement would be increased from Re, 5 to its. 11-12-0 or by 136 



