70 



Kotes on Rifotioar, or 



and It can scarcely be doubted, that it would be found better adapted to 

 the wants and character of the agriculturist, and to the peculiar circum- 

 stances of society around him, than a system, like ryotvvar, which de- 

 mands the same annual money tax invariably, admitting in theory of no 

 remissions, and having in practice none adec^uate to the heavy losses of 

 unfavourable years either of produce or price. 



On a Bed eruption of the Land Tax. — In concluding these Notes I 

 would throw out for consideration, as a measure practicable, under the 

 existing, or any system of revenue administration — the expediency of 

 conceding to the landholder the privilege of redeeming the land tax 

 for lives, or for a term of years. 



A provision of this nature, would, it is probable give an important 

 impulse to agriculture ; and without it, it is I fear hopeless to expect any 

 decided improvement at an early date. For if the land is to bear an 

 annual heavy assessment, it follows, almost as a necessary consequence, 

 that every proprietor will continue from year to year, the old routine of 

 cultivation, in order to ensure the amount of his tax. But were his 

 land wholly free from tax, for a term, he might, and would be disposed 

 to speculate in raising new and more valuable products, the returns 

 from which must in the first instance be uncertain. And when we con- 

 sider that it is not often, in consequence of the great subdivision of 

 property by law, that agricultural capital accumulates in one hand, 

 in this country, it is of the more importance, to open such a field as the 

 redemption of the land-tax would do, to induce its employment on the 

 land. 



It is almost certain, that the late efforts of Government to engage the 

 ryot in the cultivation of tobacco, senna, sugar, &c., must fail of any 

 practical utility, unless a measure of this character is at the same time 

 adopted; which shall enable him to undertake the cultivation of such 

 products without the risk, which now attends the attempt, of not 

 having wherewith to meet his annual tax ; and with no adequate securi- 

 ty also, that if successful, a heavier assessment will not be the early 

 if not the immediate consequence. 



The redemption of his land tax would, at the same time free the ryots 

 or merasidars, from the constant interference of the revenue officer, 

 and would lead to improvements from which they are now deterred by 

 the knowledge, that the public officer can, and will interpose whenever 

 any change is made. It is also by this means that they will be enabled 

 gradually to rise above the tutelage and influence of the talisildar, 

 from whose interference they novv' often suffer. Whilst under a re- 



