THE SURVEY QUESTION IN COCHIN CHINA. 287 



At Travinh and at Soctrang, the difference seems to be 

 more considerable. Although the survey of these arrondisse- 

 ments is not yet finished, the cultivated area, according to the 

 calculations of the survey department, already exceeds the 

 area on which revenue is paid, in Travinh by 7,603 hectares, 

 and in Soctrang by 3,211 hectares. But there can be no 

 doubt that when the topographical survey of these arrondisse- 

 ments is finished, the local officials will hasten to take ad- 

 vantage of the materials for a check furnished to them by 

 the cultivation returns, to secure accuracy in the revenue 

 declarations of the villages. 



Thus, without any expense whatever, and without even 

 the European staff being brought into contact with the tax- 

 payers, the land revenue is collected at the present time 

 almost without arrears. The cadastral survey once effected, 

 the collective liabilty of the commune would be transformed 

 into the personal contribution of the individual and all the 

 arrondissements would thus become vingtiemes. Every ad- 

 ministrateur, or rather every controleur, for officials of this 

 nature will have to be created, would have to open registers 

 of holdings, to keep a record of numerous mutations of title, 

 and to keep nominal rolls w 7 hich the central office will have 

 to verify entry by entry. Next, the tax gatherer will come 

 and he will have to serve a notice of demand on every tax- 

 payer, to see him, to listen to his excuses, and to sue him 

 and levy an attachment in case of non-payment. 



Attachment on what ? The Annamites have no furniture, 

 the animals used in cultivation are as much landed property 

 as the fields themselves. For arrears to the amount of $2 

 could one go as far as to seize immoveable property ? 



In an arrondissement which is subject to the assessment of 

 one-fifth, the Government expends, in order to collect the 

 land-revenue, forty per cent., perhaps, of the sum realised. I do 

 not profess to say that the same thing must necessarily occur 

 in all arrondissements , for in the latter the payments may be 

 heavier, but at least it is not rash to suppose that the cost of 

 assessing and collecting the revenue will be considerable ; 

 that the collections will far exceed the utmost expectations of 



