m 



by chaoges in the prices of commodities or in the value of 

 money, may be met by effecting little economies in various 

 directions and may even act as an incentive to exertion with- 

 out compelling the persons affected to forego substantial 

 comforts and conveniences. If the income be suddenly 

 reduced to Rs. 1,000, Rs. 250 and Rs. 50, not in individual 

 cases but in the case of the majority of the population which 

 derives its subsistence from land, whether in the capacity 

 of landlords and rent-receivers, farmers or agricultural 

 labourers, the result cannot but be a great check to the 

 growing prosperity of the country. 



75. The obvious remedy for the evils of periodical revi-^ 

 sions of assessment is, of course, the 

 Jn^rSSLllr:, permanent settlement of the land tax, a 

 land revenue, the several Settlement, SO far as the Madras Presi- 

 Sough/' ^''' ''"'''"^ dency is concerned, not of the kind made 

 with middle-men in the early years of the 

 century to the injury of the rights of cultivating ryots, but 

 one with the ryot proprietors themselves. This question, as 

 might be expected, has been much discussed during the last 

 30 years and a full account of the several phases which the 

 discussion v^ent through will be found in Sir Auckland 

 Colvin's *' Memorandum on the Land Settlements of the 

 North- West Provinces." In 1862, the Secretary of State for 

 India sent out orders directing that " a full, fair and equitable 

 rent must be imposed on all lauds under a temporary settle- 

 ment," and that wherever this had been done a permanent 

 settlement of the revenue might be made. The measure was 

 considered to be calculated to accelerate the development of 

 the resources of India and to ensure in the highest degree 

 the welfare and contentment of all classes of Her Majesty's 

 subjects. These advantages were believed to be suflBciently 

 important to justify incurring the risk of some prospective 

 loss of revenue in order to attain them. The probable effect 

 of rail-roads, the construction of which was then being 

 vigorously pushed on, it was anticipated, would be towards 

 the equalization of prices in different parts of India and a 

 general improvement in the wealth of the country, rather 

 than to give any peculiar advantage to the land-holders ; and 

 the apprehension of a fall in the value of money was considered 

 as not being of sufficient importance to influence judgment, 

 to any material extent, on the question. The Madras Board 

 of Revenue in 1868 also advocated strongly a settlement in 

 perpetuity of the land tax imposed on ryotwar holdings. 

 The Board pointed out that " the ryot is owner of his land in 

 a very limited and uncertain sense so long as Government 



