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JOURNAL R. A, S. (CEYLON.) [Vol. III. 



These commutation settlements are made for periods of five 

 years. It was at one time proposed that they should run for 

 twenty years, but fortunately this scheme was abandoned, as 

 also that of allowing the people to redeem their whole grain tax 

 at ten or twenty years' purchase. 



The taxes from che'nas, tawalas, and lands which are culti- 

 vated at uncertain periods, are collected by estimation, that is, 

 the growing crop is estimated, and the villager redeems the 

 tythe at a fixed rate, which is somewhat below the market value 

 of the grain ; at present it is 8d. pence per parra, the 

 market value being from 9d. to a Is. It is desirable to check 

 this system so far as circumstances allow, as it is impossible 

 to prevent deception being carried on to a great extent. 



The execrable system of farming taxes has never been in use 

 here, and except under very peculiar circumstances I should 

 deplore its introduction. 



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

 really, when a man is reduced to living on kurakkan " roties", 

 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 district 

 amounted to the handsome sum of eleven pounds, thirteen 

 shillings and five pence half penny : and from that time until 

 1883, it seems to have averaged only £129 13s. bd. \ after this 

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

 not quite, covers the expenses. 



Last year, (1852) the grain revenue amounted to £1735 4.$. 5±d. 

 and the whole real revenue, exclusive of road tax, to £1874 16.?. 

 5Jd. This year these items amount to £1021 Is. 5d.. and 

 £927 is. 4|rZ respectively. 



Two causes will account for this decrease : — 



1. Within the two previous years almost all arrears had been 

 collected. 



