1850.] 



Sircar of Pytun. 



275 



from a variety of intricate demands in the shape of imposts derived 

 from custom, transit, and excise duties, that would appear to have 

 been multiplied in the most intricate manner for no other purpose 

 than creating confusion, facilitating frauds, and subjecting commerce 

 to many grievous exactions. 



The principal indirect payments required from the cultivators, are 

 included under the following heads : Mohturfa, house, and shop tax ; 

 the Sayer, or general internal duties, Revenue obtained from farming 

 the sale of Arrack, and Toddy. Revenue from grazing cattle, drawn 

 from the Brinjarees and others, the cultivators themselves enjoying 

 the benefit of common pasture. Fines principally for the offence of 

 smuggling: and presents, or fees as INuzuranee to the Sircar, and 

 public Officers ; besides these, there are a variety of Sayer which are 

 not brought on the register of the Revenue. 



Under the head of Sewai Jumma, is considered certain extra im- 

 posts levied on both trader and cultivators : to examine the rules by 

 which such were levied, would serve no useful purpose, aud I pro- 

 ceed therefore to enumerate such as have fallen under notice. 



Imposts affecting Cultivators. 



Adola. — A levy upon the Dhairs for their lands. 

 JEnwn Puttee. — Occasional levy or Enamdars. 



Imposts affecting Traders. 



Bazar BeituTcli, — A tax on stalls at fairs, and shops in villages. 



Koomar Puttee. — A tax on clay used by the Potters. 



Adan Puttee. — Personal tax formerly levied as a poll tax on the 

 Hindoos, but now paid as a professional one by Hindoo artisans. 



Bhys Puttee. — Tax on buffaloes, at the rate of two Annas a month, 

 per head. 



JSfakush. — Tax on the sale of animals, two dubboo pysa is taken 

 from Hindoos, and one from Mahomedans, on the sale of all animals, 

 except sheep and goats : besides which, 26 dubboo pysa have to be 

 paid to the Chowkee, and 16 dubboo pysa for the Moharana, or certifi- 

 cate of sale. 



Amul.—A. tax for slaughtering animals, the butcher paying three 

 quarters of a pysa, and the ryots one and a half for sheep and goats : 

 for bullocks and cows five pysa. 



Mootj uric hat.— -Tax on sale of gunpowder, alum, rope, hides, oil 

 cakes, ghee, honey, &e> 



VOL, XVI, WO, XXXVIII. M 1 



