1848.] 



TJie Neilglierry Motmtai?is. 



89 



those held by the native agriculturists, and the other to those occujiied 

 by European settlers. 



It is levied on the former according to the measurement of fields 

 actually bearing crop, estimated in " vuUums" (pronounced some- 

 times " buUahs"), each vullum being equivalent to 2 cawnies, 21 

 grounds, and 864 square feet ; or in English measurement 1 vullum 

 = 3 II acres : the rate of assessment being fixed according to the na- 

 ture and abundance of the crop which the land is bearing at the time 

 of measurement. When harvest time approaches the ghomastahs 

 and curnums proceed to the different villages, and form an estimate 

 of the probable out-turn of the crop on each field from its appearance, 

 rating it as first class if it promises to be abundant, and as 2d class 

 if otherwise. 



The highest rate levied is on lands cultivated for potatoes which pay 

 7 rupees per vullum for 1st class ground, 

 and 5 ,, „ do. „ 2d „ do. 

 The next rate in the scale of assessment is applied to lands bearing 

 Wheat, which pay for 1st class ground Rs. 3 8 5 

 and „ 2d „ do. ,,257 

 Barley, which pay for 1st ,, do. „ 3 8 5 

 and „ 2d „ do. „ 2 5 7 

 per vullum, and the same for poppy, vendium, mustard seed, gar- 

 lic and onions. 



The lowest rate applies to raggee, samee, koralley, peas, shan- 



ungee and tenney, all of which pay E.s. 2 Oil per vullum, for 



1st class land, and for 2d class „ 0 14 1 do. 



For further particulars regarding these rates of assessment and 



their equivalents per cawny and per acre, I may refer to the table 



at page 26 of this memoir. 



I^ands held by Earopeans, whether by grant of Government within 



the limits of the cantonment, or purchased from the Hill people in 



more distant localities, pay assessment as follows : 



For ground occupied as sites of buildings. . . .Rs. 5 4 0 per cawny 



For ground appropriated for gardens and gene- 

 ral agricultural purposes „ 12 4 do. 



Labour employed and The description of people, available on the 

 its remuneration. Neilgherries as labourers, differs according to 

 the situation of the land on which they are required to work. 



