216 

 79. It will be seen from the scheme described above, that 



SuggestionB as to i* ^OuM be impOSSiblc to have rules re- 

 measures to be adopted garding revlsions of assessment conceived 

 SLToHnta ^h^e i" a more liberal spirit or more calculated 

 effective for the purpose to minimize the annojances to land-holders 

 intended. , ^^\^\^^ f rom the Operations connected with 



revisions of assessment and to remove the uncertainty in the 

 value of landed property resulting therefrom. These rules, 

 however, are not generally known, and unless the widest 

 publicity be given to them, it is obvious that the object in 

 view, viz., to enable persons desirous of investing money in 

 the purchase of land or in improvements to it to forecast 

 with reasonable certainty the changes in its value likely to 

 result from the enhancement of Government assessment, apart 

 from changes arising from natural causes, cannot be attained. 

 I beg to suggest, therefore, that the rules should be embodied 

 in a legislative enactment, or if this is considered undesir- 

 able, that they should be notified in the Official Gazettes. 

 Before this is done, certain preliminary questions will have 

 to be settled. ^Vq jird is the initial schedule of prices which 

 is to be taken as the standard and with reference to which 

 future revisions of assessment are to be regulated. The com- 

 mutation prices adopted for the existing settlements cannot 

 be taken as the standards for reasons which will be apparent 

 from the account already given in regard to the manner in 

 which the calculations as to the land valuations made for pur- 

 poses of settlement are adjusted with a view to see that the 

 enhancements of revenue resulting therefrom do not exceed 

 what the tracts settled may be expected from their general 

 condition to be called upon to pay with ease. Moreover, the 

 principle adopted in fixing the commutation rates has not been 

 uniform in all districts. In the earlier settlements, the com- 

 mutation rates were based on the average prices of as many 

 years as there were accounts for. In connection with the 

 Salem settlement, this rule was altered and it was laid down 

 that the commutation rates should be based on the average 

 prices of 20 years ending 1864. Then again, in connection 

 with the settlement of the Madura district, the latter rule was 

 modified, and it was enjoined that the commutation rates 

 should be the average prices for the 20 years preceding the 

 year of revision of settlement minus a percentage allowance 

 for cartage and merchant's profits, subject to the condition 

 that, where the rate thus deduced was higher than the lowest 

 price which liad obtained during the period of 20,years» the 

 latter should be taken as the commutation rate. This latter 

 condition has since 1887 been dispensed with. 'In the earlier 



