1841.] Account of Arakan, 695 



accuracy, they are accepted ; if they appear incorrect, inquiries must be 

 instituted through other channels than the village officers. Supposing 

 them to be accepted, the kywn-aop then receives slips of paper, called 

 kyoung-hlyaf which are bills presentable to each tax-payer for the 

 amount demanded from him, with a specification of the item of tax- 

 ation for which the demand is made, whether for rice-land, garden-land, 

 capitation, or the extent of his land by measurement, and the months 

 in which each instalment is to be paid. No man can be called on to 

 pay any tax without a bill for the amount, bearing the seals of the 

 rnyO'Woon and ynyo-thoo-gyee being presented to him ; the village 

 officer must give a receipt on the back of the bill for each instalment 

 paid. If a tenant be dissatisfied with the measurement of his land, 

 and dispute the amount demanded in the bill, either a new measure- 

 ment by the village officers is ordered, or, at the request of the tenant, 

 a person unconnected with them is sent to remeasure the land ; the 

 expence of this new measurement falls on the village officer if his out- 

 turn be found incorrect, or the cultivator if it be correct. The above 

 process of registry and land measurement is continued yearly. It is 

 not to be supposed that from so rude a people really correct survey of 

 the cultivated area is to be obtained ; all that can be hoped for, is to pro- 

 cure a fair approximation to the actual amount. 



The cultivated rice lands are divided into three classes, which pay 

 at the rate of 12, 10, and 8 rupees per doon. The first sort will pro- 

 duce from one thousand to twelve hundred baskets of dhan,* which 

 will sell on the average at from 10 to 12 rupees per 100 baskets. One 

 man with a pair of buffaloes will cultivate a doon of land with ease ; 

 the produce will fetch, in ordinary seasons, from 100 to 120 rupees ; the 

 tax payable to Government therefore for this class of land is from 10 

 to 12 per cent, of the gross produce of the soil ; the profit from the se- 

 cond and the third class of lands is from 1 to 2 per cent, less than the 

 above ; the cultivator thus realizes a handsome profit, and is certainly 

 never distressed to make payment. I have never known a single cul- 

 tivator a defaulter. The grain market has hitherto been a sure one ; 

 the cultivator receives for his grain cash payment from the ship, which 



* The basket of Arakan proper is nmch smaller than that of the Southern districts; 

 100 of rice of the former are equal to about 30 Indian raaunds. 



4 T 



