1 78 Topographical and Statistical Account of 



Fine grains pay no tax, this being a Kandian district ; and 

 really, when a man is reduced to living on " Koorakan roh- 

 ties," it would be cruelty to tax him. The only thing that 

 might induce one to lay a tax on these grains would be, the 

 hope of forcing the people to the cultivation of wholesome 

 articles of diet. 



It appears that in 1825 the revenue realized from this dis- 

 trict amounted to the handsome sum of eleven pounds, thirteen 

 shillings and five pence half-penny, and from that time up till 

 1833, it seems to have averaged only £129. 13s. 5d. ; after this 

 period, however, it rose steadily and rapidly, and now nearly 

 if not quite covers the expenses. 



Last year [_1852] the grain revenue amounted to £1735. 4s. 

 S^d., and the whole real revenue (exclusive of road tax) to 

 £1874. 165. 9%d, This year these items amount to £1021 

 Is. 5d, 3 and £927. 4s. 4|c?. respectively. 



Two causes will account for this decrease. 



1. Within the two previous years almost all arrears had 

 been collected. 



2. Last year murrain prevailed to a lamentable extent, and 

 so many of the draught cattle died, that large quantities of 

 land were left uncultivated; and as the people are naturally im- 

 provident, they were at once reduced to great distress. On 

 the other hand, the amount due f©r grain commutation by the 

 settlement just closed, contrasts favourably with that which 

 preceded it, shewing an increase of £74. 8s. 0\d. A slight ex- 

 amination will leave no doubt that this district is rapidly 

 increasing in wealth and importance. 



Ceime. 



The people of Noowerakalawiya are the quietest and most 

 gentle I have had the fortune to meet. It is true they quar- 

 rel a good deal, but these squabbles are generally of the most 

 trifling kind ; the parties after exhausting their list of abusive 



