CEYLON 131 



acres ; and in 1913 a further extension to 247,000 acres 

 took place. There remains a large reserve of forest, 

 probably not less than 200,000 acres, suitable for rubber- 

 planting. These lands are owned partly by the Crown, 

 and partly by private persons. In the latter case the 

 values have risen very greatly during the past five 

 years, and as a result planters are unwilling at present 

 to pay the price demanded by the proprietors, who for 

 the most part are Sinhalese. Cro\vn lands are sold by 

 public auction on the application of the would-be pur- 

 chaser. In this case also the average price per acre has 

 advanced to three and four times the value ruling a few 

 years ago. The reserve price is placed at a low figure, 

 but not less than Rs. 15 per acre ; but sales at 

 Rs. 100 per acre are not infrequent, and even higher 

 prices are occasionally recorded when the land adjoins 

 established plantations. 



Nearly all real estate is freehold, with title direct 

 from the Crown. The only exceptions are certain 

 tracts claimed "by Sinhalese in virtue of long occupation 

 and cultivation. On these areas no rubber plantations 

 have yet been opened. 



No direct taxation is imposed on the rubber-growing 

 industry. The public revenue is derived from import 

 duties, licences, stamps, sales of land, and other indirect 

 sources. A small contribution of Rs. ij per capita 

 is enacted for the maintenance of public roads, but 

 members of any volunteer military organization in 

 Ceylon are exempted from payment. Indian coolie 

 labourers are also exempt from this tax. 



The altitude of the rubber-growing districts varies 

 from a few feet above sea-level in the Kalutara, Kelani 



