April i, 1891,] 
THE TROPICAL AGRICULTURIST. 
737 
THE TAXATION ON TEA LAND IN CEYLON ’ 
TOLLS, &a. 
Deab Sir, — A great deal has lately been written 
about the taxation of paddy ; but no one seems to 
have examined the inoidenoe of taxation on tea 
oultivation. From figures at my disposal I have 
endeavoured to ascertain as nearly as possible 
the amount per acre contributed by a tea estate, 
and the following is the result given approxi- 
mately : — 
per acre. 
R c 
Bice Import duty ... ... 3 25 
Tolls on lea, rice, lead etc., ... 3 00 
Stamp duties on deeds, cart notes, insaranoes 
bonds, agreements etc. ... ... 50 
Customs duty and tolls on oonsumption of 
salt, salt fish, cotton goods and other duti- 
able articles by coolies and superintendent. 2 75 
Export duties .. ... 50 
Total... RIO 00 
The revenue of Ceylon is in round numbers 
R16, 000,000, but the whole of this is not derived 
from taxation, land and timber sales, pearl fishery 
receipts, and the bulk of the railway leoeipts and 
harbour dues are not taxes but excluding these the 
balance derived from taxation is about R9, 000, 000. 
The cultivated area of Ceylon is (Ceylon Directory) 
about 3,000,000 acres, and of this tea occupies 
200,000, therefore tea should pay for its fair share 
116 th of R9, 000, 000 or B600,000 and there is very 
little doubt that it really contributes at least three 
and perhaps four times that amount. It has been 
contended by some that the import duty does not 
fall upon the planter ; but obviously that person 
pays the tax who would be benefited by its removal. 
At present I am making a profit of 12^ cents (last 
year it was a loss) per bushel of rice, this would be 
converted into a profit of 41^ cents by the removal 
of the tax, and even if rice was issued at cost price 
and rates of pay not lowered we should benefit by 
the increased number of coolies who would flock over 
when what would practically amount to a rise of 
pay was given ; less coast advances would be needed 
and less flush lost through shortness of labour. 
It may also be contended that tolls are not a 
tax but payment for services rendered, viz,, upkeep 
of roads. -A moment’s consideration will show that 
this is not the case. We are supposed to get 
services rendered for all taxation in the shape of 
such a Government, etc., and other blessings such as 
trial by jury etc., etc., and moreover if tolls are merely 
for the upkeep of the roads they are placed on 
they should be credited to the districts in which 
they are levied and any surplus over upkeep should 
be expended in either improving the roads of 
that district or in reducing toll there. Toll rents 
however seem to be paid into the general revenue, 
and the districts where they are collected get no 
benefit whatever from them. To make the thing 
still plainer, if the Government in lieu of tolls 
were to levy a land-tax from me of R3 per acre, 
I should be no loser nor would Government, the 
services would still be rendered, but it would then 
be seen that a tax was paid. Stamp duties will be 
generally admitted to be taxation and import duty 
on personal and coolies' consumption of dutiable 
articles and tolls thereon stand on the same footing 
as the import duty on rice. 
It appears to be time for a revision of its taxation 
in the interest of the tea planter at any rate and 
direct taxation would be preferable to the present 
system as it would at all events open the eyes of 
all and sundry to the extortionate amount we have 
to pay at present, I do not see why we should 
dread a laud tax, Goveromeal oaa hardly aseesa 
more for the hillsides and ridges than for the alluvial 
valleys where the paddy fields are or the chena on 
identical land just outside the boundary of many tea 
estates. A land tax would also be fairer in the 
case of opening new land. At present, tea begins to 
pay tax through import duty the instant jungle is 
felled, whereas paddy though an annual crop does 
not pay for four years. 'This exemption would no 
doubt be extended to tea and other products. 
The planting representative need not look further 
than his constituents if he wishes to redress unequal 
taxation. He might ascertain from the Government 
for instance on what principle and at what distance 
are tolls placed on public roads. At present in this 
neighbourhood there are on a stretch of road 28 miles 
in length 4 tolls, 2 of them in a distance of 12 
miles. The effect of these combined with cost of 
transport raises the cost of salt 100 per cent, and 
other provisions are sold at greatly enhanced 
rates. These tolls therefore operate as a food tax. 
The cost of tolls on 80 or 90 miles of road is 
I cent per lb. of tea and 12^ cents per bushel of 
rice, or 25 per cent of the cost of transport in the 
one case and 16 per cent in the other. In no 
country that 1 am aware of are such high rates 
levied or at such frequent intervals. It is a severe 
tax on such comparatively valuable commodities 
as tea and coffee, but it absolutely stifles all 
vehicular traffic in low-priced native products such 
as straw, by-products of various palms and jungle 
produce which it would pay to send to Colombo 
were transport cheaper. At present carters prefer 
to return with empty carts if they cannot get a full 
load, as the extra toll on loaded carts will take all 
the hire of a half or quarter load. More than half 
the total toll reoeipts were oolleoted in the Western 
Province for the year 1888. This oannot be fair on 
that province, as it can hardly be that half the 
expenditure takes place there. 1 believe if you can 
lay your hands on the figures that the railway would 
nut be in it as a paying concern with the road 
from Pelmadulla to Colombo ; and surely roads at 
any rate were not intended as a means of revenue 
but to develop the country, We have to pay the 
I cent Mr. Skrine objects to and do without a 
railway as well. What the Badulla planters pay 
as tolls for the long mileage used by them must be 
enormous— at least i cent per lb, tea. It is a matter 
the Badulla Association should take up ; districts 
without railways are sufficiently handicapped 
without being weighted with excessive tolls. If the 
Ceylon Government would follow the example of the 
Engiish Government and do away with tolls it 
wuuid be for the public advantage. The present 
syuiem is wasteful, a large amount of the tolls 
going into the renter’s pockets. It it is not possible 
to do away with tolls, they should be reduced to 
a reasonable amount. It becomes serious when they 
amount to 26 per cent of the total cost of trana« 
poit. I see the pet province has no tolls and the 
Eastern practically none : why this favour ? No toll 
receipts appear for 1888 for the N.-C. Province and 
only B900 for the Eastern : what can be done in 
these provinces can surely be extended to the 
other portions of the island.— Yours truly, 
B. B. B, 
INDIGENOUS WOODS FOE TEA BOXES 
A WARNING TO PLANTEBS. 
Dear Sib, — With the growing expansion of tea 
cultivation , comes the great demand for tea-box 
wood. I have lately observed in some of my travels 
that the village carpenter has taken to prepare any 
sort of timber, no matter how inferior. Many must 
damage and destroy the tea, when used as they 
DOW, are iq i gresQ uaBMioaed Vhs 
