XXXIU 



and the collections before the end of his reign fell short of the assess- 

 ment from ten to sixty per cent. The measure which he adopted for 

 preserving his revenue was that which most effectually destroyed it ; 

 he forced the ryots, who were present, to cultivate the lands of the 

 dead and absent ; but as the increased rent of their own lands required 

 all their care and labour, by turning a part of it to these new lands 

 the prod^e of their own was diminished, and they became incapable 

 of paying the rent of either. The effect of this violent regulation was 

 to hasten the extinction of the class of ancient proprietors or land- 

 lords ; for, many, who might still have contrived to have held that 

 rank, had they been permitted to confine their stock to the cultivation 

 of their own lands, when they were obliged to employ it in the cultiva- 

 tion of those of other people, and when the consequent decrease of the 

 produce left no surplus after paying the rent of Government, sank to 

 the state of laborers. Nothing can more strongly indicate the poverty 

 of a country than when its lands, so far from being saleable, must be 

 forced upon the cultivators, but this practice prevails more or less 

 throughout Canara, and is very genei'al everywhere to the northward 

 of Kundapur. — (8ir Thomas Munro.) 



(B.) — A list of moturpha taxes levied in the village of Singanallur in 

 the Coimbatore district taken from the records Icept hy the 

 hurnam of the village. — The tax ivas levied on all persons with 

 the exception of land-holders. The following are the rates at 

 which some of the motuo-pha taxes were levied : — 



Salt-tax on each kavali or pot ... 



Tax on cloth-bazaars, first-class, 40 fanams . 



„ on ,, second-class, 20 fanams. 



„ on „ third-class, 10 fanams . 



,, on barbers, 8 fanams 



„ on blacksmiths, 8 fanams ... 



„ on carpenters, 8 fanams 



,, on double bullock carts, 8 fanams ... 



„ on weavers, 6 fanams 



,, on pack-bullocks, 4 fanams 



„ on shanars (toddy drawers), 2 fanams 



„ on kurumbas (weavers in wool), 2 fanams. 



,, on washermen, 8 fanams 



,, on pariahs, 3 fanams 



„ on neeladuppu (indigo vat), 8 fanams 



„ on chucklers, 8 fanams 



„ on oil-mills, 10 fanams 



RS. 



A. P. 



2 15 



