CEYLON BRANCH— ROYAL ASIATIC SOCIETY. 175 



THE REVENUE AND EXPENDITURE 



OF THE 



DUTCH GOVERNMENT IN CEYLON, 

 during the last years of their administration, 

 By John Capper, Esq. 

 (Read 26th February 1848, J 



The mode in which a Government taxes its subjects is nearly 

 always a fair criterion by which to judge of the amount ot 

 civilization existing in any country. Viewed in this light, a 

 brief sketch of the Income and Disbursements of the Dutch 

 in Ceylon during the last years of their rule, may not be con- 

 sidered beyond the scope of our Society's labors. It will to a 

 certain extent, form a link in the political history of Ceylon, and 

 it is only to be regretted that we do not possess the means of 

 ascertaining with any thing like accuracy, the extent and mode ot 

 taxation pursued by the Portuguese. 



Although we do not possess an unbroken series of documents 

 in reference to the Dutch rule in Ceylon there are yet sufficient 

 matter extant both in the Dutch Records and in the various 

 Fiscal Books or Staat Reekening, in our possession, to enable 

 us to ascertain pretty accurately, the sources from which our 

 predecessors obtained their revenue. 



It is only intended in the present paper, to offer a summary 

 of the Revenue and Expenditure of the Dutch during the years 

 1786 to 1793, and as it may fairly be presumed that they had 

 at. this late period of their Government made many modifica- 

 tions and improvements in their various fiscal arrangements, this 

 statement must be taken as the most favorable picture we could 

 possibly draw of their colonial finances. 



