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CEYLON BRANCH 



three heads of Farmed Revenues, Collected Revenues and 

 Profits. Of the Farmed Revenues, the Import Duty on Cloth 

 appears to have formed a most prominent item ; and it may- 

 well have done so when we know that the annual value of the 

 Indian Cloths imported into Ceylon at that time was not less 

 than £40,000. The importations of these goods were chiefly 

 from Bengal, one, or two ports on the Coromandel Coast, and 

 from Madura, The duty levied was nominally 20 per cent* 

 on their value, but as I have already remarked, this exorbi- 

 tant rate was not levied by the farmer who found it to his 

 interest to make a much more moderate demand. The different 

 regulations and rules of Government in respect to this duty 

 were very numerous and complicated, and, as a consequence, 

 were of but little use. 



All other Import Duties which came under the head of 

 Farmed Revenues were included in what was termed the 

 " Alfandigo" or General Farm. A very complex scale of 

 articles, chiefly of Import from Holland, existed, which left a 

 great deal in the hands of the Farmer of the taxes : the gen- 

 erality of the goods were rated at 5 per cent. Paddy and 

 Rice however appear to have been admitted free of duty, and 

 in addition to this, foreigners were permitted to expose both 

 these articles for sale in the public bazaars, which was not the 

 case with any other goods. The produce of the Alfan- 

 digo was usually about £2,000 for the whole island, so 

 that allowing for fair profit to the renters over and above this 

 sum, and assuming the whole duties to be at 5 per cent., we 

 find the total annual value of the Imports which were farmed, 

 to be about £50,000. From the liability to this tax none were 

 exempted who imported goods, not even the ships of the 

 Government. • 



Licenses and Rents formed the 2nd division of these taxes. 



The Fish Rents were not inconsiderable in value and 



