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CEYLON BRANCH 



to the Public Treasury, the Civilian, of the Jaffnapatan dis- 

 trict being allowed Rds. 5000, annually, as a compensation. 



Coir was chiefly exported on account of Government, but 

 it was also an article of trade to private speculators, and in 

 these cases paid a duty of one dollar per thousand pounds 

 for raw Coir and half a dollar per thousand on Cables 

 and Cordage. Betel-nuts paid a duty on Export of 60 per cent, 

 on the value of this amount — one-fourth was the emolument of 

 certain officials — the remaining three-fourths going into the 

 Treasury. The Paddy Tax is not included in the Farmed 

 Revenues, because it was put up to auction in detached por- 

 tions at stated intervals. 



The same may be said of the rent of the several Arrack and 

 Fish Licenses, the proceeds of all of which were collected in 

 detail. 



A Capitation Tax appears to have been once levied on 

 all classes of Singhalese varying in amount according to their 

 caste. This however, gradually fell into disuse, until at length, 

 during the period I am alluding to, none but the Moors were 

 subject to the impost. These people were very numerous in 

 the Northern part of the Island, as also at Batticaloa, and the 

 amount realized in those districts was evidently of too much 

 value to be readily abandoned, the more especially as it was on 

 strangers. In addition to the Capitation Tax there was a Ser- 

 vice or Labour Tax paid by those who wished to commute the 

 Service annually due to the Crown, and which in certain castes 

 was as much as one-fourth of their time. This Labour, or as it 

 was termed Oulliame, pressed with great severity on the Moors 

 who appear to have been allowed to reside in the island entirely 

 on sufferance. They were in earlier times obliged to appear an- 

 nually at the chief office of the district in which they lived, and 

 take out a fresh license for the privilege of residing there for 



