UC-NRLF iHNI[lllllill!lllllilllll!l!lll||l! C E 7Sfl qfl3 ■t>^ >Li i 1 i.< SALAEIE8 UOIVI MISSION AFI'UINTED in TilE GUVEILNMENT OF B E N a A^ L ^ Eitbiic^ihc ,^^ ' '! Officers, '^ \\k ^iiotcin of bu0tnc0'5 in €xccutibc ©fficr?., 1S85-8(). J?* ft ^ ,^.. .#^i^ (!i:Ucuti.i: 13E^, GAL SECRETARIAT' PKESS, 1886. .;?i ^^ey u Z^a^^r^ua-' c/v.^'^tat'iye'C/^i^n^ 00CUMEHT8 OEPT. REPOET OF THE SALAKIES COMMISSION APPOINTED BY THE GOVERNMENT OF BE^S-O^L TO |l£bi0€ the §darie5 oi (Ministerial ©ffircrs, ANB TO |lcocgani0£ the sgstcm of business in €.xcctttibc 0ffices, 1885-86. BENGAL SECEETAEIAT PRESS. 1886. HEK.^vMv10S • -^N* OOCUMENIS OEPT. CONTENTS. P^IiT I. CHAPTEE CHAPTEE INTEODTICTOET. I. — Appointment and proceedings of the Commission II. — HiSIOEICAL SKETCH Page. 1 7 CHAPTEE CHAPTEE CHAPTEE DECENTEALISATION. III. — CONTEOL BY INSPECTION AND EEDtTCTIONS IN EETUBNS IV.— Applications foe sanction v.— PeEIODICAL and occasional EEP0ET8 ... 27 64 96 PART III. EEFOEMS IN PEOCEDUEE. CHAPTER VI.— Eeoistbes ... ... ... ... ... 121 CHAPTEE VII.— Simplifications in peoceduee ... ... ... 141 CHAPTEE VIII. — Anomalous and ieeegulae peactices ... ... 164 CHAPTEE IX. — DisTEiBtriioN of woek and amalgamation of establish- ments ... .1. ... ... ... 173 CHAPTEE CHAPTEE I*A.IiT TV. ESTABLISHMENTS OF THE FUTUEE. X.— Inceease in cost of living and inceease of balaeies... XL — Classification of disteicts and establishments peo- POSED, with bates OF SALABIES ... CHAPTEE XII.— SuMMAET and genebal eesulis 197 211 263 I'AIiT V. ADDITIONAL SUBJECTS. CHAPTEE XIII.- Tents ... ... ... ... ... 271 CHAPTEE XIV.— The Eegisteation Depaetment ... ... ... 286 CHAPTEE XV.— Municipal establishments in disteict and divisional offices— Competitive examination foe clebkships ... 298 Minute of Dissent by the Senioe Membbb, Me. W. H. Gbimley, in ebgabd to cebtain pabts of Chapteb VIII ... ... ... 307 LIST OF APPENDICES. Number. Subject. I. Minutes of meetings II. Circulars III. Eevenue returns ... ... IV. Collectors' miscellaneous returns V. Magistrates' returns VI. Unauthorised do. VII. Sanctions VIII. Eevenue registers ... IX. Ganja register form X. Magistrates' registers ,„ Seferences. Ch. I, para. 2 ib., ib. Ch. Ill, para. 45 ib. „ 61 ib. „ 65 . ■ ib. „ 66 . Ch. IV. „ 74 Ch. VI, „ 126 ib. „ 139 ib. „ 141 55t3G9 11 Number. Subject. XI. Correspondence forms ... ... ... XII. General notices XIII. Notices on persons ... ... ... ... XIV. Specimens of rubber seals ... ... ... ... XV. Functions of amla ... .„ XVI. Price-current of food XVII. Classification of districts and officers by the Eevision Committee of 1868 XVIII. Order of districts according to work in the English General Department of Collectors' offices XIX. Order of districts according to work in the Vernacular Depart- ment of Collectors' offices XX. Order of districts according to work in Magistrates' offices XXI. Combined order of districts according to total amount of work in Collector- Magistrates' offices ... ... ... XXII. Order of districts according to correspondence of 1875-76, 1880-81, and 1884-85 XXIII. Order of districts according to vernacular business in Collectors' offices for the same period ... XXIV. Order of districts in combination XXV. Work and number of clerks required in each branch of the offices proposed to be united into one general department XXVI. Present and proposed scale of establishments in the amalgamated General Department XXVII. Present form of return No. X and of test table XXVIII. Proposed form of return No. X and of test table XXIX. Order of districts according to work in the Account Department XXX. Ditto ditto ditto Taujih Department XXXI. Ditto ditto ditto in the Account and Taujih Departments in combination XXXII. Proposed scale of establishment in the amalgamated Account and Taujih Departments XXXIII. Present and proposed scale of establishments in the amalgamated Account and Taujih Department XXXrV. Order of districts according to work in the Treasury Department XXXV. Proposed scale of establishments in the Treasury Department ... XXXVI. Present and proposed scale of establishments in ditto XXXVII. Order of districts according to work in the Collectorate Eecord Department XXXVIII. Order of districts according to work in the Magistrate's Eecord Department XXXIX. Order of districts according to work in the amalgamated Eecord Department XL. Proposed scale of establishment in the amalgamated Eecord Department ... ... XLI. Present and proposed scale of establishments in the amalgamated Eecord Department XLII. Present and proposed establishments and order of districts accord- ing to works in the Nazir's Department XLIII. Outturn of work in 1885 in the Civil Department in Non- Eegulation Districts XLIV. Outturn of work in 1881-85 under certain selected heads in Non- Regulation Districts ... ,.. XLV. Present establishment in 1884-85 under certain selected heads in Non-Eegulation Districts XL VI. Proposed establishment in 1884-85 under certain selected heads in Non-Eegulation Districts XLVII. Outturn of work in subdivisions under certain selected heads ... XL VIII. Present scale of subdivisional establishment ... ... XLIX Proposed scale of ditto ... ... L. Present scale of establishments in Commissioners' offices LI. Proposed scale ditto ditto ... LII. Net result of scheme for district establishments LIII. Scheme of establishments on progressive salaries LIV. Development of registration business from 1869-70 to 1884-85 ... LV. Registration work, district by district LVI. Municipal work in Commissioners' offices... LVII. Municipal work in Magistrates' offices LVIII. Vacancies in Government offices LIX. Districts arranged in order of area, population, and different descriptions ol collectorate and magisterial vvork ... References. Ch. VII, para. 147 ih. „ 154 ib. „ 155 ib. „ 162 Ch. IX, „ 185 Ch. X, „ Ch. XI, „ ib. „ ib. „ ib. „ ib. ib. ib,, ib.. 190 204 206 207 208 209 210 ib. ib. ib., para. 212 ib. ib. ib. ib. ib. ib. ib. „ 218 „ 219 „ 220 ,, 225 „ 226 „ 227 „ 230 ib., ib. ib., para. 231 ib. „ 232 ib., ib. ib., para. 233 ib. ib., ib., ib., 234 ib. ib. ib. ib., para. 235 ib. „ 238 ib., ib. ib., ib. ib., ib. ib., para. 240 ib., ib. ib., ib. ib., para. 241 ib., ib. ib., para. 242 ib. „ 246 Ch. XIV „ 280 ib., „ 283 Ch. XV „ 2'.t0 ib. „ 292 ib. „ 295 App. I, page 327 FA.I^T I. » IlfTEODUCTOET. CHAPTER I. Appointment of the Commission — Brief account of proceedings — General scope OF the inquiry and lines upon which it was conducted — Divisions ok the subject — General arrangement of the report. 1. The following Resolution of the Government of Bengal in the Financial Department, dated 21st March 1885, ppomtmen o ommission. explains the Considerations which led to the appoint- ment of our Commission, and the nature of the duties imposed upon it : — The attention of the Lieutenant- Grovemor has for a long time been directed to the desirability of taking some measures to reorganise the system of correspondence, reports, and returns between the various offices under this Grovemment. The complaints of the pressure of clerical work, and of the waste of time and power entailed on responsible officers by the necessity of referring backwards and forwards through several channels many petty details of administration, and of preparing formal repoiis and returns on a multiplicity of subjects of very different degrees of importance, are every day becoming more and more common. It is not too much to say that no Commissioner of a Division and no Collector of a heavy district in Bengal is at present able to devote to any one of the larger questions connected with his charge the care and attention which it deserves, and which a due regard for the interests of Grovemment and his own reputation would induce him to bestow upon it. The growth of correspondence, while it thus weakens the directing power of superior officers, leads at the same time to a constant demand for increase of ministerial establishments. These demands have very often to be conceded in the form of temporary additional estabhshments to clear off arrears ; and serious questions, both administrative and financial, must inevitably present themselves if some means cannot be devised for dispensing with a great deal of what is now necessarily infructuous labour. 2. Besides the question of the strength and occupation of ministerial establishments, the question of salaries has also to be considered. This question was considered in 1806 and 1867 by a Committee, of which Mr. V. H. Schalch was President, and a new scale of salaries was brought into effect in 1868. Since that time, although there have been numerous alterations and improvements of a more or less restricted character, and although the pay of very many individual officers has been increased, there has been no general or systematic revision of salaries. Meanwhile the rise in prices and in the cost of living, which was anticipated by Mr. Strachey in 1865, has continued at constantly accelerating speed, and for some time past signs have been apparent that the effects of the reforms introduced in 1868 have been exhausted, and that a further advance must be made if the ministerial service is to be maintained in a condition of efficiency. Applications are constantly received by the Lieutenant- Grovemor from all classes of ministerial officers praying for an increase of emoliunents ; and these are in the majority of cases based on the groxmd that their salaries were fixed many years ago, when the cost of living was much less than it is now, and that they are inadequate imder the altered circum- stances of the present day. It is impossible to deny that this contention is in a great measure sound ; and in a large number of individual instances the Government has had no alternative but to sanction an increase. But the Lieutenant- Grovemor feels that these concessions are too frequently given, less to those whose claims are the strongest than to those who can make their voices most effectively heard. In the case of the superior branches of the pubhe service, the necessity of granting some increase of emoluments, and of making that increase general and not individual in its distribution, has been fully recognised and acted upon. The salaries of the Subordinate Executive and Judicial Services have been raised. The pay and position of the Sub-Deputy Collectors have similarly been improved; and within the last three years the Opium Department has been reorganised with the result of a material iucrease of pay and enhanced promotion. In the case of those classes of officers, therefore, who come immediately above ministerial officers in the official scale, Grovenjment has admitted an increase of emoluments to be necessary. These officers are (in the case of natives of this country) drawn from much the same social classes as their immediate superiors, the differences between them being due to accidents of education, wealth, and personal ability, rather than to accidents of birth. The social habits of both classes are, so far as the smaller means of the poorer members admit, similar ; and causes which tend to increase the cost of living for the one class will operate 1 2 EEPORT OF THE SALARIES COMMISSION. [CHAP. I. with; at least equal force for the other. These facts, coupled with the numerous represen- tations- -froiiitreasiiry accountants, from district and divisional sheristadars, and many others — which have with increasing frequency been pressed upon the Lieutenant-Governor, raise a strong presumption that the time has come for a general inquiry into, and revision of, the rates of pay drawn hy the ministerial officers of Q-ovemment in this Province. 3. The Lieutenant-Governor has reason to believe that the needful reforms on aU these points could probably be effected without any increase in cost. The success of the contract system of contingent expenditure and other circumstances suggest the possibility of substan- tially reducing the amount of clerical labour by some method of decentralisation vmder which the responsibility of local officers could be enlarged, while efficient control could be assured by substituting frequent and searching inspections for the multitude of petty reports, returns, and applications through which it is now supposed to be exercised. At the same time, the money required for the purpose of increasing salaries could be found partly by revisions of English establishments, but mainly by reductions in the vernacular serishtas. In the offices of Commissioners and Collectors there now subsist, side by side, two estabHshments, which too often regard themselves as separate offices ; and not only is money wasted, but delays are caused and various forms of inefficiency promoted, by adherence to an antiquated and cumbrous macliinery, which the most intelligent officers find it impossible to work with reason- able despatch. The Lieutenant-Governor has the assurance of officers of large experience, both European and native, that a revision of the vernacular establishments would provide all the funds necessary to place the English ministerial establishments on a satisfactory footing. Without committing himself to an absolute acceptance of the accuracy of this view, Sir Rivers Thompson considers that it affords good ground for the institution of a comprehensive inquiry. 4. The Lieutenant-Governor for the present only proposes a review of the system of correspondence and of administrative control in executive offices under this Government. Whether a similar inquiry could be profitably extended to judicial offices can be considered hereafter. He now, with the sanction of the Government of India, appoints a Commission, consisting of an officer of the standing of a Commissioner as President, and a Collector and Native Deputy Collector as members, to consider the questions referred to above. The following gentlemen will form the Commission : — Mr. John Beames, C.S. ... ... ... President. „ W. H. Giimley, C.S. _ ) ^^^^^^^ Baboo Doorgagutty Banerjee ... ... ...J It is hoped that the Commission will be able to submit their report within twelve months. 2. In accordance with this Resolution, the President, Mr. Beames, and the Senior Member, Mr. Grimley, assumed charge of Brief account of proceedings. ,■, ■ ,• ' • , , •' ' ,■. -„,, .° ., " ^ their respective appointments on the 13th April ; the Junior Member, Baboo Doorgaguttty Banerjee, though he joined the Commis- sion on the same date, was not able to give his whole time to the work, as he was not relieved of his former appointment till the Head Assistant ... 200 p.m. 27th idem. He, however, took part in the pre- ist clerk ... 120 „ liminary deliberations as far as he could do so 1°^ " "' 60 " without detriment to his other duties. Owing to 4th ," ... 30 ',', this and other causes our Commission did not find 'Da.itry ... 10 „ itself in a position to begin regular work till the 8 orderly peont for " Ist May, when the marginally-noted establishment the three mem- \f as Sanctioned by Government and the clerical each ^^ ^ 64 work organised, as far as was necessary at that " stage of the proceedings, though with a view to Total ... 571 „ economy the whole of the sanctioned stafp was not entertained from the outset. We began with two clerks only, and added others later on as the work increased. It was not found practicable to keep a precise record of our proceedings from day to day, nor were we required by our instructions to do so. From the nature of our work we were from the outset to a great extent dependent upon the information we received in reply to our circulars from local oflicers ; and though from our previous experience we were able to lay down at an early stage certain general lines from which we have not in any material points deviated, yet our arrangements had from time to time to be altered in minor matters to suit the exigencies of the case. Under these circumstances the following general account of our proceedings will probably be found sufficient. It is made as succinct as possible, because we feel that it is less important to state the methods we adopted in pursuing our inquiry than the results arrived at therefrom . During the months of April and May several regular meetings were held (in addition to many informal ones between the various members at their own CHAP. I.] BRIEF ACCOUNT OF PROCEEDINGS. 3 houses), at which the nature of the information to be obtained from Com- missioners and Collectors was discussed, and circulars calling for this information were drafted and considered. The minutes of these meetings will be found in Appendix I. The circulars issued are printed in Appendix II. At the same time also the headings under which the subjects should be considered, and the portions to be entrusted to each member, were settled, and the members began working at the subjects allotted to them. In addition to the public circulars calling for information regarding the strength of establishments in the offices of Commissioners, Collectors, and Magistrates, and the nature and amount of duties performed by them, we also addressed a confidential circular to certain selected officers, asking for suggestions with regard to simplification and reduction of routine work, and another to native gentlemen, both official and non-official, regarding the increase in the cost of living. Having thus mapped out our work and distributed it between ourselves, we next, about the middle of June, considered the subject of inspection, and arranged the apportionment of districts among the members for this purpose. The arrangement was understood to be provisional only, and subject to such alterations as might be necessary later on. The work of inspection was begun in June and lasted till January. It was generally so managed that at least one member of the Commission shuold remain in Calcutta to supervise the heavy and important duty of tabulating the figures received from local officers, collating and arranging the large mass of information that was being gradually collected, and attend- ing to office work generally, while the other two members wei'e absent on tours of inspection. We did not find it necessary to inspect every district in the Lower Provinces. The circumstances of adjacent districts are, as a rule, so similar that it would have been waste of time to examine them all. From the returns received from Collectors it soon became evident that the country might be divided into groups of districts, closely resembling each other as regards the nature of the work to be done and the method of doing it. Thus the Eastern Bengal districts have much in common, while they differ in a marked way from those in Behar, and these latter again differ in many respects from the non-regulation districts. We therefore arranged to visit two or three of the most important and typical districts in each group, and also any district presenting peculiar features. To these we added some of the more important subdivisions and one or two of the principal offices in Calcutta. Acting upon this arrangement, we inspected the following offices : — Judicial Department, Bengal Secretariat. Board of Revenue. Commissioner of Presidency Division. „ Dacca „ „ Bhagulpore „ „ Patna „ „ Chota Nagpore „ Collectors and Magistrates of 24-PergtinnaIis district and District Eegistrar. Nuddea Moorshedabad Howrah Hooghly Burdwan Midnapore Dacca Hazaribagh Lohardugga Dinagepore Eungpore Bhagiilpore MonghjT Patna Shahabad Gya_ Darjeeling Subdivision Serampore, „ Naraingunge. „ Buxar. „ Ranagbat. 1 a and Sub- Eegistrar. „ District Eegistrar. 4 EEPOET OF THE SALAEIES COMMISSION. [CHAP. I. On the 24th September the senior member, Mr. Grimley, was unfor- tunately compelled by very urgent private affairs to take three months' leave. The absence of our colleague, though it deprived us for a time of his valuable advice and assistance, did not in the least impede the prosecution of our inquiries. The remaining members continued their inspections ; pushed on the work of tabulating and compiling information ; and worked out several important subjects on the lines arranged before Mr. Grimley's departure. On his return he took up the threads of his work with great vigour, and rendered us important service by communicating some most valuable sugges- tions derived from an inspection of public offices in England made during his leave. Any little delay that may have been caused by the absence of our esteemed colleague was thus more than compensated by the value of the contributions which he brought us on his return. In January our inspections had become sufficiently numerous, and our clerical work was sufficiently advanced, to admit of our holding a meeting to decide upon the form and contents of our final report, which we commenced compiling at the end of that month. In addition to the matters which fell more directly within the scope of our inquiry, we have also examined and reported upon certain other points referred to us from time to time by Government. Most of these are embodied in our present re^^ort, but we submitted separately a report on the Hooghly Imambarah, on the indents for printed forms supplied by the Superintendent of Stationery, and on the reductions vyhich might be effected in Annual Reports. This latter report, with some necessary alterations and additions, is reproduced as Chapter V of the present report. 3. Having thus briefly, but we trust with sufficient detail, given an . account of our proceedings, we will next state cope o inquiry. ^-^^ scopo of our inquiry and the general lines on which it was conducted. From a careful consideration of the Government Resolution we arrived at the conclusion that we were called upon to suggest a solution for three closely connected and interdependent problems, which may be thus formulated : — (i) To relieve the Government Secretariats from the overwhelming pressure of constant references on petty matters of detail, which seriously interfere with more important business. (ii) To relieve Commissioners, Collectors, and officers subordinate to them from the mass of clerical and routine work, so as to enable them to give their time and attention to more urgent duties. (iii) To raise the salaries of the ministerial officers in proportion to the increase in the cost of living which has taken place since their salaries were last fixed. It is obvious that any scheme which successfully solves the first two problems will also enable Government to solve the last with little, or it may be no, increased burden on the finances of the province. It is clear also from the remark in paragraph 3 of the Resolution that some such result as this is expected from our labours. The Lieutenant-Governor has been assured, it is stated, "that a revision of the vernacular establishments would provide all the funds necessary to put the English ministerial establishments on a satisfactory footing." This view of the matter rests on the consideration that if references and routine work are largely reduced, not only will relief be given both to the Secretariat and the revenue officers, but the number of clerks now employed in such work may be reduced to a corresponding extent, and the savings effected by such reductions will be available for increasing the salaries of those officers who are retained. Bearing in mind these considerations, we have set ourselves to ascertain and work out, partly by study of the laws and rules now in force, partly by personal inspection of offices, and partly by calling on Collectors for reports and figured statements, the following points, all bearing directly upon the objects of our inquiry : — The existing strength of ministerial establishments ; the nature and amount of the work which each officer has to perform ; the number and description of cases in which reference has to be made to Government CHAP. I.] SCOPE OF INQUIRY. 5 and the Board or other controlling authority; the working of the present system of requiring officers to apply for sanction before disbursing money or performing official actions ; the feasibility of substituting a system of control by inspection for the present system of control by returns; the extent to which the returns now in force can be reduced, simplified, or entirely abolished. In addition to these points, we have also taken into consideration a large number of reforms in procedure, which have either occurred to ourselves or been suggested by other officers. These are — simplifications in various kinds of procedure ; reductions in the number of registers now kept up in most offices ; the introduction of a simj^ler method of conducting correspondence ; extension of the use of printed forms, and various minor improvements of a mechanical kind. We have also considered the jjossibility of reduction in the bulk of annual reports and their less frequent submission, as well as methods of redistributing the burden of routine work, which shall both relieve the head of the office and render access to the courts easier to the public, and have further pointed out many irregularities, abuses, and divergencies in practice noticed by us in the course of our inspections, the removal of which will, in our opinion, tend powerfully to reduce the amount of work and expedite its disposal. Lastly, we have elaborated a plan for the amalgamation of the English and vernacular ministerial offices. All these measures having been duly set forth, we have next considered their effect in reducing the amount of work in revenue and magistei'ial offices, and have estimated the establishments which it will in future be necessary to retain in the various offices. From this estimate we have arrived at conclusions as to the amount of saving which will be effected by our proposals, and consequently the amount which will be available for increasing the salaries of those ministerial officers whose services are retained. Then we have examined the question of the alleged increase in the cost of living during the last eighteen years (1868 — 1886), and formulated proposals for a proportionate increase to salaries. A review of the financial- results of the measures proposed by us closes the subject, and is illustrated by a summary of our proposals and the necessary figured statements and appendices. From time to time during the past year we have received from Govern- ment correspondence concerning other matters more or less closely allied to the subject of our inquiries, such as the question of supply of camp equipage to Commissioners, Collectors, and subdivisional officers ; revision of establish- ments in the Registration Department ; municipal establishments in Commis- sioners' and Magistrates' offices ; and other minor subjects. These we have disposed of, as far as their nature admits, on the same principles as those by which we were guided in our chief subject, and have put together our remarks on them into a supplementary series of chajiters at the end of our report. 4- In accordance with the above general Arrangement of report. Scheme of inquiry, our report is arranged in the following order : — Part I is introductory^ and consists of two chapters — /. — Appointment and proceedings of the Commission. //. — Historical sketch of the administi'ative system, and ministerial establishments. Part II treats of decentralisation, and contains three chapters — ///. — Substitution of control by inspection for control by returns, and proposals for reduction of returns. IV. — Proposals for change of system in regard to sanctions. V. — Proposals regarding periodical and occasional reports. Part III comprises reforms in procedure^ and is in four chapters — VI. — Reductions and modifications of registers. VII. — Simplifications of procedure in correspondence, forms, notices, and similar details. VIII. — Irregularities and divergencies of practice requiring to be remedied. IX, — Redistribution of work and responsibilities ; amalgamation of English and vernacular establishments. REPORT OF THE SALARIES COMMISSION. [CHAP. I, Part IV considers the establishments of the future, and contains three chapters — X. — Increase of salaries, considered with reference to the increased cost of living. XI. — Classification of districts according to work ; present and pro- posed establishment. XII. — Summary of recommendations and general results. In Part V we have thrown together the additional subjects made over to us subsequent to our first, appointment, namely — JT///.— Tents. XIV. — The Registration Department. XV. — Municipal establishments in Magistrates' and Commissioners' offices, and other minor matters. CHAPTER II. HISTOEICAL SKETCH. I. — The administrative system during the early years of British rule — Its GRADUAL GROWTH AND DEVELOPMENT, WITH A COMPARATIVE STATEMENT OP DUTIES OF DIVISIONAL AND DISTRICT OFFICERS UNDER THE OLD AND PRESENT SYSTEMS. II. — Original scale of ministerial establishments — Changes that have been effected from time to time, and the occasions for them — Nature of work of ministerial officers in former times and at present. I.-THE ADMINISTRATIVE SYSTEM. 5. Before entering on the discussion of the subject-matter of our inquiry, „ J ... "we have thought that it would be both interesting Scope and object. , rij u i -xji- and useiul, and would make our introduction more complete, if we gave a brief survey of the system of British adminis- tration in this country as arranged by its first organiser, Warren Hastings, and of its growth and development under Lord Cornwallis and subsequent rulers, noting the principal additions and alterations which have taken place in the course of a long series of eventful years. Although the conditions of British rule in the present day differ materially from those of the early years of our administration, a comparison of the adnainistrative means and appliances of these days with those of former times will enable Government to appreciate their relative importance and to see how far the present increase in ministerial work is due to the actual development of a demand arising from progressive elaboration of our laws and rules. o ,.- . X 1. X X J The principal branches of administration Subjects to be treated. '^ -"^ are — i. — Revenue, ii. — Criminal. iii. — Civil. Our present inquiry is confined to the first two heads, to which only our remarks in this chapter will refer.* Revenue Administration. 6. Before the year 1793 there was no organised or established system of administration. The collection of the land revenue upemsors. formed the chief, if not the only, administrative business. Though the English became the virtual masters of the country in 1765, the old Mahomedan system of administration was allowed to continue with slight modifications till the year 1769, when supervisors were appointed under the control of an European Resident to superintend the proceedings of the native ofiicers employed in collecting the revenue and administering justice. In 1770 two Revenue Councils of Control were established — one at ., , ^ , Moorshedabad and the other at Patna — and a year Councils of Control. i x ii. • • ^ j • xl • later the supervisors appointed in the previous year were allowed to continue, their designation being altered to " Collectors." ^ „ , , . ^ Each of them was assisted by an officer styled Collector and his Dewan. i, t^ d a r) j j! o i ^ i • " Dewan. A Board oi Revenue was also at this time constituted in Calcutta, consisting of the Governor and Members of Council with an Accountant-General. * The principal authorities for the statements in this chapter are Harrington's Analysis, vol. II, the Fifth Eeport of the Select Committee, Field's Introduction to the Regulations, the Beogal Administration Eeports, and other official papers. Calcutta. Burdwan. Moorshedabad 8 REPORT OF THE SALARIES COMMISSION. [CHAP. II. This system underwent a radical change at the end of 1773, when, in lieu of Revenue Councils, six Provincial Councils Provincial CouncUs. ^^^^ formed with head-quarters at the places Dacca. marginally named, which were placed under the Dinagepore. control of a Committee of Revenue at the Presi- * "*■ dency. The collection of the revenue was however wholly left to the native Dewans, the European Collectors being withdrawn. This arrangement did not work well, and in 1781 another change was ^ .^. r -n made, resulting in the abolition of the Provincial Coramittee of Eevenue. „ ' ., j • . i , <• j} j.i. ■ j ^• Councils and m the transier oi their duties to a Committee of Revenue at the Presidency, consisting of four covenanted servants. The system of managing all the business of the revenue at the Presidency J f -D 'lot having succeeded, a further change was made in 1786 ; the Committee of Revenue being replaced by a Board of Revenue, with one of the members of Government as President. This institution was created under the following instructions from the Court of Directors : — " Various plans have been devised and carried into execution, within the last 15 years for tbe collection of the revenue. It is no part of our intention, at present, to enter into a discussion of the merits or demerits of these various plans, but thus far we are clear, that the frequent variations of systems which have occurred, have been attended with much inconvenience and great expense. It is therefore full time to adopt a settled plan, and for that purpose we direct that there be a Board of Revenue to reside in Calcutta, to consist of one of the junior Members of Council and four other of the most intelhgent of the senior servants of the Company." This is the origin of the establishmont of the Board of Revenue — the oldest institution of its kind in Bengal. Simultaneously another important administrative reform was effected. The Bengal Presidency, which included the North- Co?kcto?s\°ps ^"'''^''"'^ '°*° Western Provircos, was divided into 36 Collector- ships, each being placed in charge of an European Collector, who was also vested with the po.crs of Civil Judge and Magistrate. The size of the districts was regulated ace rding to the amount of collections, the maximum limit for each being fix(.l at eight lakhs of rupees. In the following year, 1787, the number of distrijtt; was reduced to twenty-four. The Collectors were placed directly Tnuler the control of the Board of Powers of Board of Eevenue. " ^^evenue, who Were vested with large powers ; being authorised — (i) To summon any officer to the presidency to explain and justify his conduct, (ii) To impose on him a fine not exceeding a month's salary, (iii) To suspend him from office. These powers received legislative sanction by Regulation II of 1793, and continued in force till 1874, when they were v'ithdrawn by Act XVI of that year. 7. Such was the administrative machinery, so far as revenue was concerned. Reforms effected in 1793 ^^^"^® *^'^ ^^^^ ^'^^^' ^^^^" various important reforms, the chui of which, both irom a nscai and political point of view, was the permanent seulament, were introduced. It was a year which marks an epoch in the administrative history of this country. Among the administrative changes whicii occurred during the rule of Lord T „• J ■■ Cornwallis, one of the principal was the resort " ' for the first time to legislation, his predecessors in office having hitherto refrained from enacting formally any laws or regu- lations, notwithstanding that such power had been vested in them by an Act of Parliament of 1773 (13 George III, cliajiter 63). The power of the Governor-General for making laws was, however, encumbered with the serious restriction that the regulations to be passed " were not to have any force or validity until they were registered in the Supi onie Court with the consent and * o wn- T-rr , . „ approbation of th ) said Court." This restriction * 3 Williain IV, chapter 85. ^^ j i -looo • i. •.. j i i was removed only m 1833, * when it was declared that it " should not be necessary to register or publish in any court of justice any laws or regulations made by the Governor- General in Council." CHAP. II.] EEVENUE ADMINISTRATIOIT, 9 The activity of the Legislature in this early period of administration is shown by the fact that no less than 51 regulations were passed in 1793, and 117 between 1794 and 1799, or in all 168 during a period of seven years. Many of these regulations, it is true, were no more than a recapitulation, under legislative sanction, of rules and methods of procedure which, were already in force. Still, even under these circumstances, the codification of a mass of rules and orders touching on every detail of the public administration must be considered as a very notable performance. No material change was made in the revenue administrative agency. The Board of Revenue and the Collectors, who froTSetoi.''^ •'"'^'°'''^ ^''''' T^^'^ covenanted servants of the Company, con- tinned to exercise their functions under definite laws and procedure ; but the latter were divested of the judicial powers which they had hitherto wielded — a measure which was adopted for reasons thus explained in the preamble of Regulation II of 1793 : — " All questions between Government and the landholders respecting the assessment and collection of the public revenue, and disputed claims between the latter and their raiyats, or other persons concerned in the collection of their rents, have hitherto been cognizable in the courts of nial adawlut, or revenue courts. The Collectors of the revenue preside in these courts as Judges, and an appeal lies from their decisions to the Board of Revenue, and from the decrees of that Board to the Governor-General in Council in the Department of Revenue. The proprietors can never consider the privileges which have been conferred upon them as secure, whilst the revenue officers are vested with these judicial powers. Exclusive of the objections arising to these courts from their irregular, summary, and often ex parte proceedings, and from the Collectors being obliged to suspend the exercise of their judicial functions whenever they interfere with their financial duties, it is obvious that, if the regulations for assessing and collecting the public revenue are infringed, the revenue ofiicers themselves must be the aggressors, and that individuals who have been wronged by them in one capacity can never hope to obtain redress from them in another. Their financial occupa- tions equally disqualify them for administering the laws between the pro- prietors of land and their tenants. Other security, therefore, must be given to landed property, and to the rights attached to it, before the desired improvements in agriculture can be expected to be efi"ected. Government must divest itself of the power of infringing, in its executive capacity, the rights and privileges which, as exercising the legislative authority, it has conferred on the landholders. The revenue officers must be deprived of their judicial powers." This led to the creation of distinct Civil Courts with concurrent jurisdic- tion in criminal matters. The number of the Creation of Cml Courts. Civil Courts thus formed was 26, of which three were created exclusively for the cities of Moorshedabad, Dacca, and Patna, while the rest were formed info zillah courts (Regulation III of 1793). 8. The revenue administrative agency, as established by Lord Corn- , ,^ . . wallis, remained unaltered till 1 807, when a Board Board of Commissioners. s: r\ ■ ■ * -xu xi. t i^\ -r, in 01 Commissioners* with the power of the Board of * Regulation X of 1807. ReVenue was appointed for the Upper Provinces, t Regulations I and XXIV of and in 1817"f a similar institution with two Com- ^'^^'^- missioners was appointed for Behar and Benares for the superintendence of the revenue of those provinces, with jurisdiction over the districts of Rungpore and Dinagepore in Bengal — an anomalous arrange- ment, which it is hard to explain from a geographical point of view. This arrangement, however, lasted for two years only, as in 1819 the management ^ . f io,Q of the revenue of these two districts was retrans- + egu a on o , f erred J to the Calcutta Board of Revenue. The constitution of these Revenue Boards was altered in 1822, when by „ , ,„ Regulation III of that year three Boards of Three Boards of Revenue. -r, j.i_ti,j tt t> i Revenue were established : one tor Lower Bengal, located, as heretofore, in Calcutta ; one for Central Bengal ; and the third for the Western Provinces. In addition to these three Boards, there existed a fourth Board, which was constituted by Regulation IV of 1819 with all the powers of 2 10 EEPOST OF THE SALARIES COMMISSION. [cHAP. II. the Board of Revenue with respect to customs and town duties, and with the functions then exercised by the Board of Trade in the salt and opium depart- ments. This Board was created with the object of enabhng the Board of Revenue to devote their attention exclusively to important arrangements in the interior of the country, and especially that they should from time to time personally visit the districts under their control. This Board was consolidated *Act XLIVof 1850 ^^ 1850* with the Sudder Revenue Board as consti- tuted by Regulation I of 1829 (see next para- graph), and the two were to be henceforth called simply the Board of Revenue, for work connected with the customs and town duties created under Reo-u- lation IV of 1819. ° 9. No further changes took place till 1829, when a most important adminis- Appointment of Commissioners trative reform was effected, namely the appoint- of Eevenue and Circuit. ^ent of Commissioners of Revenue and Circuit. The reasons which led to this measure are fully explained in the preamble of Regulation I of that year. Briefly stated they are as follows :— (i) The provincial courts of appeal and circuit, as then constituted, had failed to aff'ord prompt administration of justice, partly from the extent of country placed under their authority, and partly from their having to perform both civil and criminal functions, (ii) The Judges of circuit did not possess sufficient powers, nor had they opportunity of acquiring sufficient local knowledge to enable them adequately to control the police or protect the people, (iii) The several Boards of Revenue could not, owing to the vastness of the country over which their jurisdictions extended, efficiently carry on the duties which belonged to them " as tribunals for the determination of all questions relative to the assessment of lands under settlement, and for the judicial decision of . ' many other important cases, as the general guardians of the fiscal interests of the State, as Directors and Superintendents over the executive officers, and as the confidential advisers of Grovernment." With a view to remove these defects, the Bengal Presidency (including , „. . . the North-West Provinces) was divided into 20 Commissioners Divisions. !••• c ^ ■ ■, i -, ' , • i. -r. i ■, divisions, 01 which 11 appertained to Bengal and 9 to the North- Western Provinces. The extent of each division was regulated on a moderate scale, so as to enable the Commissioners *' to be easy of access to the people, and frequently to visit the different parts of their respective jurisdictions." In revenue matters the Commissioners were vested with the powers and authority up to that time exercised by the Board and the Court of Wards, subject to the control of a sudder head Board in Calcutta. Changes consequent on tlie This measure led to the abolition of the appointment of Commissioners. following institutions : — (a) The two Boards established in 1822 for Central Bengal and North- western Provinces. (6) The provincial Courts of circuit, which were stigmatised by Lord William Bentinck "as resting places for such members of the service as were deemed unfit for higher responsibilities." (c) Special Commissioners appointed under Regulation I of 1821 for the adjudication of lakhiraj resumption cases. {d) Superintendent of Police. The result of this arrangement was that Commissioners were vested with full control over the collection of revenue and defined.''' °* Commissioners administration of criminal justice in their respective divisions. This arrangement, though effected 56 years ago, still exists with this modification, that the Commissioners have been relieved of their judicial functions — a measure which was adopted in 1835. f t A t III f is'js Commissioners had, however, occasionally to perform judicial duties till recently, when, under the Criminal Procedure Code, the trial of sessions cases was wholly vested in Sessions Judges. 6 17 6 23 7 14 4 16 4 9 7 23 6 17 3 7 4 6 CHAP. II.] COMMISSIONERS AND COLLECTORS. 11 Another modification which the functions of the Commissioners under- , „ , . , went was that the office of Superintendent of entoTpolicl ' ^^' ■ Police was revived by Act XXIV of 1837, resulting in the transfer of the control over the police from the Commissioner to that officer. The duties of the Commis- sioners came thus to be restricted to purely revenue matters during the period from 1837 to 1854, when the post of Superintendent of Police was again abolished and the control over the police was once . -^^"'i^TT,",^ °'^''® "^ Superb- jj^oj,g transferred to Commissioners— an arrange- tendent of I'olice. i • i i.-n j.- ii i ii • ° ment which still continues, though there is now an Inspector-General of Police appointed under Act V of 1861, who has a concurrent control over the internal administration of the Police Department. There have been no further changes in the functions of Divisional Com- missioners, except in regard to the limits of their rnS^r^^"""^'"*'"'' ''^ ^°°" jurisdiction, which were altered from time to time as occasion required. The number of Commis- sionerships at present in the territories subordinate to the Lieutenant-Governor- ship of Bengal is nine, the number of districts and subdivisions, including the sudder subdivision, attached to each being as follows : — Number of distriota. Number of subdifisions. 1. Burdwan 2. Presidency 3. Rajshahye 4. Dacca 5. Chittagong 6. Patna 7. Bhagulpore 8. Orissa 9. Chota Nagpore 46 132 10. As regards Collectors, the institution of whose office dates from the time of Warren Plastings, their status has come ° ^^ °^^' down unaltered through more than a century. The only material change is that the functions of Magistrate and Collector are now exercised by one officer in place of two distinct officers under those designations as organised by Lord Cornwallis. This arrangement was finally effected in 1854 on the recommendation of Sir F. J. Halliday. This subject has been treated more at large in the section on criminal administration. Originally the Collector conducted single-handed the revenue work of his district, or at least so much of it as could not be Functioas of Collectors. performed by the Dewan or other subordinates. Assistant Collectors were occasionally appointed, but they were not of much use owing to their having no legal powers. This was remedied by Regulation IV of 1821, which empowered Collectors to delegate to their Assistants any part of their prescribed duties to which they could not themselves give due attention. Further help was by degrees found to be necessary with the ever-increasing amount of work, and by Regulation IX of 1833 De^T'coUector"! ^'""'^^''^''^^^ Uncovenanted Deputy Collectors were appointed with a view to their being employed on settlements, management of khas mehals, &c. This class of officers was found so useful that their powers were by degrees enlarged, and their numbers increased, and they were employed in all branches of the administration. In recent times (1872) there has been a further accession to the executive staff by the appoint- ment of officers called Sub-Deputy Collectors and Canungos. 11, The foregoing review thus shows that up to the year 1821 the revenue administration of a district in Bengal was conducted ^ jtafE of revenue officers up to ^^ ^^^ Collector, under the direct control of the Board of Revenue, without the help of any officer except occasionally an Assistant Collector, while Present staff of revenue officers, the administrative agency of the present times consists of — 2 a 12 REPORT OF THE SALARIES COMMISSION. [cHAP. II. vi. Uncovenanted Deputy CoUect- i. The Board of Revenue. ii. Divisional Commissioners. iii. District Collectors iv. Covenanted Deputy Collectors, V. Assistant Collectors. ors. vii. Sub-Deputy Collectors, viii. Canungos. This increase in the superior executive staff is accounted for by the gradual development and perfecting of our administrative system, the chief feature of which has been a cautious and gradual advance. New laws have been and are being constantly enacted to provide for the growing requirements of the people, to remedy abuses, and to regulate procedure. New measures, undreamt of a hundred years ago, have been introduced as experience showed the necessity for them,' and matters once considered of so little importance as to be left to be disposed of by Collectors according to their own ideas have been made the subject of intricate legal provisions, and fenced about with safeguards and restrictions of all kinds. Large as the present executive body may seem at present when contrasted with that of the early years of the present centurv, there is little doubt that it is even now barely strong enough for all the work it has to do. Criminal Administration. 12. For a few years after the country had come under British rule no change was made in the administration of justice adSiSratio"^'^^ ^^ criminal jjo^h criminal and civil, which was left to the a minis ra i . Mahomedan officials and conducted under the Mahomedan system, while the revenues were administered by the Company's own servants. This dual form of Government was only gradually abolished, tlie first step in this direction being the establishment of a criminal court in each provincial division or Collectorship, as then constituted, consisting of a Kaei and two Maulavis to expound the Mahomedan law, and it was the Collector's duty to watch the proceedings of these courts in order to see that they were regular, and that substantial justice was done. Appeals from this court were heard by the Nizamat Adalat or Chief Criminal Court, which was composed of an officer appointed by the Governor, a Mufti, and three eminent 3faulavis. In 1774 fourteen districts were created, to which native Magistrates, styled Faujdars, were posted. These offices were abol- tlZ' " '"" !«h«d in 1781, when the _ CivilJudges, eighteen in number, were vested with magisterial powers teSr^ oSf ' ^^"^^ ^^^ ""'^" *^*^^o^ merely for the purpose of arresting offenders powers. ^.^j^ ^ ^.^^ ^^ ^j^^.^ being tried by the Nawab Nazim and his officers. In 1787 the functions of the Judge, Magistrate, and Collector were combined in the same officer in accordance with Functions of Judge. Magi^rate, ^ suggestion made by Sir John Shore, who was of and Collector united m one officer. • •* ^i . ;, r , """-"^> wuu v\dssui : opinion that "people accustomed to a despotic authority should look to one master." This principle has been practically reaffii'med in modern times, when districts in newly-acquired provinces were placed under the management of a single officer, styled a Deputy Commis- sioner, who combines the functions of a Magistrate, a Collector, and a Judo-e. This arrangement continued till 1790, when it was declared that " with a view to ensure a prompt and impartial administration of the criminal law and in order that all ranks of people might enjoy security of person and property, the Governor-General in Council had resolved to accept the super- intendence of administration of criminal justice throughout the province." The result was that a chief criminal court of justice, bearing however still the old denomination of "Nizamat Adalat" A?afaf ^''^'"^''* °* Nizamat ^^s established, consisting of the Governor- General and the members of the Supreme Council Four Courts of Circuit. assisted by the head Mahomedan law officers. Four Calcutta. Courts of Circuit were also established at the places Patna. noted in the margin, each to be presided over by Moorsiiedabad. *^*^ covenanted officers, styled " Judges of the Court of Circuit," assisted by a Kazi and a Mufti. The criminal administration of districts was left, as hitherto, in the hands of Civil Judges, who were also Revenue Collectors, as arranged in 1787. CHAP. 11.] CEIMINAL ADMINISTRATION. 13 This system was changed in 1793, when the functions of Judge and Collector were separated, the result being that all Withdrawal of judicial powers judicial powers were withdrawn from the CoUect- from Collectors. ^^^^ In introducing this reform, Lord Cornwallis also resolved to divest the Supreme Government " of the power of interfering in the administration of the laws and regulations in the first instance, reserving only, as a court of appeal or review, tlie decision of certain cases in the last resort, and to lodge its judicial authority in courts of justice." The principle of this reform was further extended by Lord Wellesley by Regulation II of 1801, when the Government wholly Further extension of the prin. divested itself of judicial powcrs, it being deemed fiomj?dicir*'°'' °^ executive essential " to the impartial, prompt, and efficient administration of justice, and to the permanent security of the purses and properties of the native inhabitants of these provinces, that the Governor-General in Council, exercising the supreme legislative and executive authority of the State, should administer judicial func- tions of Government by the means of courts of justice, distinct from the legis- lative and executive authority." This resulted in the establishment of a chief court, composed exclusively , . , of Judges. The functions of the Magistrate, anfitfpoweT* ^ '°''''' however, remained united with those of the Judge. The number of the latter officers was raised to 23 by Regulation III of 1793, with three Additional Judges for the three cities of Moorshedabad, Dacca, and Patna. The Judge-Magistrate, in his capacity of Magistrate, exercised independent jurisdiction in respect of petty assaults and thefts only, the offenders charged with serious offences being committed for trial to the Courts of Circuit, whose decisions and sentences were governed by the Mahomedan law as expounded by the Kazis and Muflis — a system which prevailed till the Indian Penal Code came into operation in 1861. The offices of Judge and Magistrate remained united for 44 years, Further steps towards the sepa- *^o^i^ ^^if ^u™? t^is interval-once by Regula- ration of the functions of Magis- tion XVI of 1810. and again by Regulation IV of trate and Judi;e. 1821 — pcrmissive regulations were passed empower- ing Government to make a distinct appointment of Magistrate. It was, however, not till 1831 that magisterial functions were actually with- drawn from Judges and transferred to Collectors, resulting in the union of the two offices. This is the origin of the present unit of the administration, the Magistrate and Collector, or the executive head of the district. It was, however, soon found that the work of the two officers so united was too heavy for one man, and it became necessary to trateT"'*"""* °^ Joint-Magis- appoint a new class of officers under the desig- nation of ''Joint-Magistrates" in order to afford him efficient aid. Nevertheless the arrangement collapsed in consequence of the unusual pressure of revenue work caused by the proceedings for resumption of lakhiraj tenures, and the two offices had again to be separated in 1837. . . Meanwhile criminal work went on increasing, tratesr"" ^^^ ° ^"^^ ^ *^'^' necessitating the appointment by Act XV of 1843 of another class of Subordinate Magistrates, viz. Deputy Magistrates. Tliis measure was supplemented by the creation of subdivisions of districts — a step which has had the best possible results the'irr^^SdmultiSlof" '"' both in bringing justi_ce nearer to the people and facilitating the administration of the large tracts of country under the jurisdiction of a Magistrate-Collector. The start was made in 1845 with 34 subdivisions ; but as the system developed, the number rose, there being at present 90 subdivisions, many of which were opened during the incumbency of Sir J. P. Grant as Lieutenant-Governor of Bengal (1859 — 1862). The offices of Collector and Magistrate continued to be held by two distinct officers till 1859, when, on the recommend- lecSgaSSi^'^*' ""' '"''■ ationof Sir F. J. Halliday, they were again united, the chief reason assigned for adopting this course being " to place the important business of Magistrate in more experienced 14i EEPOET OF THE SALARIES COMMISSIOK. [cHAP. II, hands than at present, and to avoid the common complaint that the Magistrates are too young and inexperienced for their duties." This arrange- ment still exists. 13. In 1860-61 were passed the Indian Penal Code and the Criminal Proce- Passing of Indian Penal Code dure Code — measures which effected a complete and Code of Criminal Procedure. revolution in the System of Criminal administration. The immediate control over the police has always rested with the officer exercising magisterial functions in a district, Control over police. ^^^ ^^^ ^^ ^^^ general direction of a head controlHng authority. Most of the changes that have taken place in this branch of administration have been in respect of this head controlling authority. So long as there was a Superintendent of Police for all Bengal, the Magistrate was subordinate to him ; but on the abolition of that office and the transfer of the general control to the Divisional Commissioner, the Magistrate, as the local head of the police, became subordinate to him. These and further changes under this head have been noted elsewhere and need not be repeated. It need only be mentioned that the present constabulary police, which was organised under Act V of 1861, is under the direct control of a District Superintendent, subject to the general supervision of the Magistrate and Commissioner ; while the whole internal management is in the hands of the Inspector-General of Police. 14. The above is a brief review of the principal improvements and developments in the administration which have been Strengthening at administrative effected during somewhat more than a century of British rule. Every change has, as might be expected, brought with it an increase of expenditure. A vast and elaborate organisation necessitates an expensive agency ; and how greatly the administra- tive staff has had to be strengthened will be evident from the following facts. In 1858, when Sir Henry Ricketts submitted his report on the revision of civil salaries, the executive machinery in Bengal, exclusive of opium officers, stood as follows : — Covenanted. Bengal Secretariat ... • ... ... 2 Members and Secretaries of the Board of Eevenue 5 Commissioners ... ••• ... 8 Collectors ... ... ... 28 Magistrates ... ... ... 26 Joint-Magistrates ... ... ... 19 Assistant Magistrates ... ... ... 25 113 Uneovenanted. Deputy Collectors and Magistrates ... ... ... 100 213 The present staff is as follows : — Coaenanted. Bengal Secretariat ... ... ... 11 Members and Secretaries of the Board of Revenue * 4 Commissioners ... ... ... 9 Collector- Magistrates ... ... ... 30 Deputy Commissioners ... ... ... 8 Joint-Magistrates ... ... ... 33 Assistant Magistrates ... ••• ... 87 Director of Agriculture ... ... .... 1 Commissioner of Police, Calcutta ... ... 1 Inspector-General of Police ... ... 1 Ditto ditto Eegistration ... ... 1 Ditto ditto Jails ... ... 1 Deputy Inspectors-General of Police... ... 2 I ■ 198 CHAP. II.] . DUTIES OP COLLECTOES. 15 Uncovenanted. Deputy Magistrates and Collectors . . . Assistant Commissioners Sub-Deputy Collectors ... • •• 294 6 84 384 Registration Bepartment. Inspectors ... Registrar, Calcutta Special Sub-Registrars ... • •• Jails. • •• 2 1 31 34 Superintendents of Jails... Assistant ditto ... • • • Police, • « • 9 3 12 628 District Superintendents Assistant ditto • •• 50 60 110 738 Duties of District and Divisional Officers under the Old and Present Systems. . 15. The duties of a Collector (as enumerated Duties of Collectors. j^ Regulation II of 1793) were as follows :— i. — To collect the land revenue, ii. — To realise the rents of khas mehals. iii. — To make settlements. iv. — To prosecute for the recovery of the dues of Grovernment from lands exempt from the payment of revenue under illegal or invalid tenures. V. — To superintend the division of estates. vi. — To apportion the public revenue on lands to be disposed of at public sales for the discharge of arrears of revenue. vii. — To collect the excise revenue, viii. — To execute the instructions issued by the Court of Wards. All these functions remain unaltered by the long course of events which have followed the enactment in question, though the work under heads iii, iv, and vi is perhaps less now than in former times, while the process for the collection of land revenue and rents of Government estates (heads i and ii) has been considerably simplified. Regulation XIV of 1793 laid down a variety of proceedings for realising revenue, including notices of demand, arrest, temporary sequestration followed by sale of the defaulting estate, attachment and sale of the defaulter's real and personal property. These measures, however severe they may seem, were mild in comparison with those in force under native rule, which comprised stripes, imprisonment, and torture, and in the case of Hindus the choice between conversion to Mahomedanism or death. By degrees the system of 1793 was modified, till in 1822, by Regulation XI of that year, it was declared that sale of the defaulting estate should be the only measure adopted for realisation of arrears of revenue. This system is still in force as regards zemindars, while as regards farmers of estates the " certificate procedure," first prescribed in Bengal Act VII of 1868, and subsequently elaborated in the Public Demands Recovery Act [Act VII (B.C.) of 1880], is now the only method in force. The land revenue of Bengal stood at different periods at the following figures : — 1763 ... ... ... ... 256 lakhs. 1790-91 ... ... ... ... 285 1885-86 ... ... ... ... 380 As the increase thus indicated has taken place in a country in which, with a few exceptions, the State demand has been permanent since 1793, these figures 16 EEPORT OF THE SALARIES COMMISSION. [chap. II. testify to an immense increase in material prosperity. All this revenue is collected without the slightest difficulty and with the utmost punctuality by the simple operation of the sale law. The next most important duty of the Collector is the collection of the excise revenue ; but as this subject has only recently been so ably and exhaust- ively treated by the Excise Commission in a report which is a storehouse of valuable and well-arranged information, it is unnecessary for us to go into the question in this place. It will suffice to observe that the administration of the Excise Department entails on the Collector a larger amount of work now than in former times. With the rapid expansion of the revenue from this source, the system has grown more elaborate. The first excise law passed by Government in 1793 laid down a simple procedure for taxing stills with a fixed scale of fees, which were limited in the case of cities and towns to Re. 1-4 daily, and in the case of rural villages to 6 and 12 annas. "What revenue was yielded by this system at that early period of British rule there are no records to show. From the earliest available records, which relate to the year 1815-16, it appears that the total excise revenue in that year amounted in round numbers to about ten lakhs, while in 1884-85 it was 100 lakhs, the increase during a period of 70 years amounting to 90 lakhs. The administration of a department which yields such a large revenue, and which affords a wide scope for smuggling and other illicit practices, requires close watching, and it necessarily occupies a large part of the Collector's time and attention. 16. The above is an enumeration of the duties of the Collectors as laid down in the earliest statute regarding them. The range has considerably widened since then, as will be seen from the following heads of business, which have subsequently been added : — 1. Land acquisition. 2. „ registration. 3. ,, improvement and turists' loans. . (Income tax. ' (License tax. 5. Embankments. 6. Escheats and endowments. 7. Patwaris in Behar. 8. Patni sales. 9. Opening of separate accounts 10. Special and common registry, agricul- 11. Supply of provisions for troops. 12. Management of minors under the Civil Courts. 13. Ditto of attached estates. 14. Stamp revenue. 15. Certificates. 16. Road cess. 17. Irrigation (in some districts). 18. Treasure trove. 19. Applications under the rent law, now Bengal Tenancy Act. 20. Salt (in some districts). The administration of the stamp revenue is another important duty of the Collector. The levy of stamp duty dates from amp revenue. 1797. The Original measure was a small matter, its object being to provide for the deficiency occasioned in the public revenue by the abolition of the police-tax.* It *PY//52, Harrington's Analysis, j^^g^ like Other elastic sources of revenue, gone on expanding until from a yield of 22 lakhs in 1840-41 it rose in rapid strides to about 31 lakhs in 1859-60 and to 130 lakhs in 1884-85, the later development of the revenue being due to the operation of the Indian Stamp Act of 1879 and the Court-fees Act of 1870. The Certificate Act has thrown much work on the revenue staff, the total munber of certificates for disposal during 1884-85 having been 110,461, It will thus be seen that there has been a great addition to the duties of the Collector since the creation of the office. Apart from the correspondence which these multifarious duties involve, he has to dispose of revenue cases, which during the same year amounted to 226,099, exclusive of the certificate cases mentioned above. In Orissa, Chota Nagpore, and the Sonthal Per- gunnahs rent suits are also tried by the revenue officers. In addition to the above duties, all of which are prescribed by law or rules, there is an indefinite amount of miscellaneous duties of a very multifarious Certificate Act. CHAP. II,] DUTIES OF DISTRICT MAGISTRATES. 17 kind. Before any law is passed, or any administrative measure of imijortance taken, the opinions of Collectors are invited. To study carefully all the details of a Bill or proposed circular, and to write a long opinion on it, is a task that occupies a great deal of time. Then there are the inspections of local insti- tutions and buildings of all kinds, such as municipalities, police-stations, roads, bridges, subdivisional offices, excise distilleries, factories, schools, hospitals, jails, rural registration offices, and the like ; and over and above all this there is the duty of keeping himself constantly informed as to the state of feeling and the material condition of the people, the state and prospects of the crops, and the relations between landlord and tenant — " quicquid agunt homines'''' — all of which it is the Collector's business to know, and in many cases to report to his superiors. 17. The district officer is, as he always has been, the executive head of the T^ ^- x T. x • ,. nr .. X district police, responsible for the peace of the Duties of District Maeistraie. j- j. • . i -i • ^ • • ^• • t •, ■> g ° district, while m his judicial capacity he exercises original, appellate, and revisional powers, as also supervision over a number of Subordinate Magistrates, In addition to this work he has from time to time been charged with the duties connected with — Municipalities. Ferries. (c) Pounds. (d) Zemindary d^k. (e) Emigration. (j) Primary education. (q) Working of the Factory Act. (h) Working of the Local Self- Government Act. The district officer is also ex-officio Registrar under the Registration Act. The only department from which he has been relieved of late years is the jail ; but though he is not now immediately in charge of it, he still has general control, and is to a great extent responsible for its good working. In short the district officer is the real executive chief and administrator of the district, and " his authority is supreme over every one and every thing except the proceedings of the courts of justice." This centralisation of authority in the district officer reached its highest development under the rule of Sir George Campbell, the chief feature of whose system was, as he himself called it, " the recall to life of the district officer." " The natives," he remarked, " cannot understand the existence of a ' hakim ' without authority. ' Hakim ka hukm ' is the key- stone of their political life." The position of a , *?«^°f^!/'^Tf''*'^'T/''P°'* district officer was thus sketched* out by Sir for 1871-73, part I, page 66. /-, a>. -i n ^ George Campbell : — " It is the Lieutenant-Governor's wish to render the heads of districts, the Magistrate-Collectors, no longer the drudges of many departments and masters of none, but in fact the general controlling authority over all depart- ments in each district. On no subject has he formed an opinion more deli- berately. The Famine Commission took this view, and all that he has since thought and seen has confirmed Mr. Campbell in the opinion which he then shared. He might almost say that it is his belief that all over India the depart- ments are ruining the empire. Everywhere the same complaint is heard — in the Punjab and the North- Western Provinces, as in Madras and Bombay — that the district officers are not what they were ; that their power and influence have gone from them. There is less of such complaint in Bengal, because there the days when such power and influence existed are so remote as to be almost lost to memory. But in a country where, as has been explained, we have in fact asserted our authority less completely than anywhere else in India, and where the people of the remote interior are in a more native (so to express it) condition, the concentration of authority and the personal rule so consonant to oriental habits and feelings are, in the Lieutenant-Governor's opinion, even more required than elsewhere. Departments are excellent servants, but, as he considers, very bad masters. He has therefore striven to make the Magis- trate-Collector of a great Bengal district, generally comprising 1| to 2g millions of inhabitants, the real executive chief and administrator of the tract of country committed to him, and supreme over every one and everything, except the proceedings of the courts of justice." 18 . REPORT OF THE SALARIES COMMISSION. [CHAP. II. 18. Nearly every one of the numerous duties of the district officer is exer- cised by him subject to the supervision of the Com- Duties of Divisional Commis- niiggioner of Revenue and Circuit, and even in those branches of public business which do not ordinarily come under his immediate observation he is at any time liable to be called on by Government to interfere or to give an opinion. His work, like that of the Magistrate-Collector, may be divided into administrative and judicial, the former of which is far more onerous than the latter. A Commissioner's administrative work is very difficult to define, as there is hardly anything, except perhaps taking command of a fleet or performing a surgical operation, that he may not be called on at one time or another to undertake. He has to inspect the offices of all the Collectors under him once a year, and the subdivisional offices also as far as he can, and to see not only that work is properly performed, but that the people in all parts of his division are treated with due consideration, and all that affects their interest carefully watched and reported by district and subdivisional officers, as well as by the police. He has to collect information from his district officers concerning a vast variety of matters and present it in a suitable shape to Grovernment. He receives constant applications from the Collectors for sanction to the disbursement of money and the performance of official acts, and to these he replies in some cases by giving the sanction himself ; in others, by referring the question to higher authority. He is also referred to for instructions on all sorts of questions by his subordinates, and these references, if he is an active man not afraid of responsibility, he answers himself ; if he is not such a man, he merely sends them on to Government or the Board for orders. He has to write long and carefully-considered opinions on legislative measures while passing through the Council, a large number of annual reports and occasional reports on a number of subjects, and, in short, to be quite as much the " chief and administrator " over his division as under Sir G. Campbell's system the Magistrate-Collector was to be over his district. His judicial work consists in hearing appeals in settlement, partition, certi- ficate sale, wards'. Government estates, and several other revenue laws, as well as appeals from ministerial and police-officers regarding dismissal or other punishment. Lately also the Local Self-Government Act has added considerably to his work ; and some Commissioners have also a large amount of political and civil work. Thus the Commissioner of Orissa is also Superintendent of 17 tributary estates — a duty which entails on him a large amount of civil and criminal work besides that of supervision, advice, and guidance to the Rajas of the several estates. The Commissioner of Chota Nagpore has similar work, but on a smaller scale. The Commissioner of Bhagulpore has civil and criminal jurisdiction in the Sonthal Pergunnahs, and the Commissioner of Chittagong in the Hill Tracts of his Division. The accident, moreover, of the efficiency or otherwise of the district officers in a Division at any particular time has the effect of lightening or adding to the burden of the Commissioner's work. The work of an efficient officer always comes up in such a complete shape that the Commissioner experiences no difficulty in dealing with it, while that of an inefficient officer is often so imperfectly and carelessly done that many letters have to be written in a single case before full information can be elicited. It depends also very largely on the individual character of the Commis- sioner himself whether his work is heavy or light, to some extent also upon the controlling authorities. On this subject we may quote the following obser- vations of the late Sir Henry Ricketts, which are very true and to the point : — " The quantity of business in the different Commissionerships varies continually, and depends in a great degree on the character of the Commis- sioner for the time being, and in some degree on the chai'acters of the Members of the Board. A Commissioner may increase the work of his office to almost any amount. One Commissioner will manage his Division better by means of a correspondence of 1,000 letters than another will whose correspondence is 10,000, and it will be found that the quantity of business by no means always follows either population or the general wealth indicated by the amount of land revenue." CHAP, ri.] ORIGINAL SCALE OF ESTABLISHMENTS. 19 II.— OEIGINAL SCALE OF MINISTERIAL ESTABLISHMENTS AND SUBSEQUENT CHANGES. Collector's Office. 19. The original scale of ministerial establishments in the Collector's office, so far as can be gathered from the records in the office of the former Civil Auditor, was as follows : — Es. Es. Dewan Sarishtadar ... ... ... ... ^^ uv ^^ 2 Record-keepers on ... ... ... ... 30 each. Munshi _ ^" Head muharrir Khazanchi lOMi^ • Nazir inazancni Muharrirs on salaries varying from Jfl7.ir 150 40 to 50 30 30 20 20 to 25 10 „ 14 15 The post of Dewan was created in 1772t for the purpose of superintending the collections of revenue. His duties were to t Hm-ington's Analysis, pages ]jggp separate accounts of the Collections according , o ume . ^^ ^j^^ established forms of the country, and to countersign all orders circulated to the officers employed in the interior of the district ; as also receipts, invoices, accounts, &c. In fact, the main object with which this appointment was created was to keep a check on the Collector of those days. It received legislative sanction by Regulation II of 1793, and lasted till it was abolished by Regulation XV of 1813. The chief consider- ation which led Government to resort to this step was '' to annihilate the influence which the designation of the head native officers, and the nature of the situation in many instances, enabled the Dewan to exert with the utmost pernicious effect." In recommending this measure + Board's circvilar No. 31, dated ^^ Government the Board sug-ffestedt the following 17th December 1813. j v j. x- ^i, i, • c /^ ii , , mode 01 transacting the business of a Collector s office : — "We are perfectly satisfied that the business of the Collector's offices would be much better conducted, by its being divided into departments ; for instance, the business of the treasury to be performed by the khazanchi and his mohurirs; the towjee, or account of the receipts and demands of revenue and interest, to be under the superintendency of the towjee navees or prin- cipal accountant ; the payment of pensions, which has been generally managed in a very irregular manner, we have directed to be made to individuals, directly from the treasury, on an order signed by the Collector, after the pensioner shall have appeared before him ; and we think that the proceedings in this department might be drawn out by the munshi. " The sarishtadar may regulate the preparation and issue of purwannahs, robocarees, and the general business of the sarishta. " The abkaree raehal, which constitutes an important and very improve- able branch of revenue, should be much more the immediate object of the Collector's attention than it appears generally to have been, and can be best administered by means of an establishment entirely distinct." The effect of this change was that responsibility was divided among the principal departments on the Collector's establishment, while the Collector was required to exercise a more vigilant supervision over the whole office than he had hitherto done. The heads of the several departments in the Collector's office at that time (1813) were— (1) The sarishtadar. I (3) The record-keeper. (2) The treasurer. I (4) The taujih navis. (5) The munshi. These officers still exist. No material alterations appear to have been made in their emoluments for some years, and there is no information available on this point till 1837, the records of which year are the earliest now extant * The number of muharrirs was not the same in every district, but varied accordiDg to the amount of work. 3 a 20 EEPOET OF THE SALARIES COMMISSION. [cHAP. II. referring to this subject. In 1837 the establishment stood thus, though the strength and the rates of salary were not the same in all districts : — Rs. Es. Sarishtadar ... ... 70* Head munshi ... 50 Head muharrir ... 30 Record-keeper ... 30 2 Naib muhafiz, at ... 15 each. Taujih navis ... 12 7 Muharrirs on salaries vary- ing from . . . Ks. 7 to 10 Treasiirer ... ... 50 Nazir ... ... 15 20. The changes which have since taken place in the position and prospects of the principal ministerial officers in the Collector's office will be seen from the following paragraphs. Sarishtadar. — The principal duty of this officer formerly, as now, was to superintend the whole office with a view to check Board's circular No. 18, dated malpractices on the part of the subordinate amla : 24tli March 1836. the Board deemed it desirable to hold the serish- Board's circular Ko. 79, dated tadar responsible for the conduct of his sub- 13th November 1837. ordinates, as also for the correctness of advertise- ments for sales. When in 1837 the use of Persian was discontinued as the court language, the late Mr. William Dampier, then a Commissioner, proposed to substitute English for it to a certain extent, and to entertain only serishtadars acquainted with that language. The Board of Revenue supported this proposal, remarking as follows : — " The Board further recommend that whatever other qualifications a a serishtadar may possess, it should be considered indispensably necessary in future that this head native officer should possess an adequate knowledge of the English and vernacular languages. The Board are very decidedly of opinion that the present ill-repute of native officers and their constant propensity to peculation will be much checked if the head native officer be able to converse constantly and freely in English with his European superior, and also that the defective information now possessed by the latter of the conduct of all the subordinate native officers would cease, and a more perfect and systematic control be introduced by the same means." The Government, however, took a different view, inaking the following observations: — "His Lordship considers it decidedly inexpedient to declare ignorance of the English language to be a disqualification for the highest situation tenable by a native in a Collector's office. Such a rule would certainly exclude many of the ablest, and not, he believes, the least trustworthy, individuals — those who have served in subordinate appointments — from all hope of advancement ; and for a long time at least, with reference especially to those districts which are remote from the Presidency, and even from all means of acquiring the qualification which it is proposed to render indispensable, it would effectually shut out all local candidates. " At the same time. His Lordship does not see how the measure would tend directly, or in any sensible degree, to obviate peculation or to correct the present ill-repute of native officers, nor what object would be gained by the head native officer being able to converse constantly and freely in English with his European superior, which would not be more completely and certainly attained through the medium of the vernacular language, supposing the covenanted officer to be properly familiar with it — a qualification which, if it be not already secured by the education given to our civil officers, should be more rigidly insisted on." The Government further remarked : — " It is of essential importance to the welfare of the people and to the reputation of Government that the European public authorities should be so intimately acquainted with the vernacular tongue as to be able to conduct business in it without any necessary interposition of their native amlah, and with correctness and despatch. His Lordship feels therefore that it behoves him to guard carefully against the dissemination of an opinion that the knowledge of English on the part of its native officers is • In some districts the pay wa-f Rs. 60 and in some it wa Rs. 50, the general rate being Rs. 70. CHAP, ir.] SEEISHTADAR AND TEEASUEEE. 21 regarded by Government as an object even approaching in importance to the habitual and easy transaction of business in the language of the people by its European functionaries." The reasons assigned by Government for refusing sanction to Mr. Dampler's proposal, however cogent they might have been at that time, nearly half a century ago, carry no weight now, when, with the rapid progress of education, the state of things has completely changed. The reform that Mr. Dampier advocated has been spontaneously brought about by the progress of events without the least extraneous effort. At the present day there is scarcely an office the head of which is ignorant of English. The serishtadars of the old school had to draft long rubakaris embodying the orders of the Collector — a system which has to a great extent long since disappeared. They were also systematically, if not exclusively, employed in reading papers to the Collector — a practice which was condemned by the Board in 1849 in the following strong terms : — "The Board would point out that it is not desirable that the serishtadars should be much employed in the mechanical work of reading papers to the head of the office. It is impossible that a serishtadar can efficiently perform the onerous and responsible duties of supervision expected from him if he is employed four or five hours per diem in reading aloud. The physical exhaustion occasioned by such labour must unfit him for his other more important duties. Besides that, it is employing an officer receiving Rs. 100 per mensem to do that which may be equally well done by an officer receiving Es. 10." This objectionable joractice still prevails in many districts, while in some districts, as we shall show in a subsequent chapter, the serishtadar is required to put up English notes in almost every important case that comes up befbre the Collector, 21. Treasurer. — In old days the treasurer or khazanchi held a conspicuous position in the Collector's office, his appointment having a statutory recog- nition (Regulation II, 1793). On the abolition of the post of Dewan in 1813 the responsibility of the treasurer increased materially, and this responsibility was still further increased by the abolition in 1847 of the separate treasm-ies attached to the Magistrates, Judges, and Salt Agents' offices. With this increased responsibility the question as to the expediency of raising the salary of this class of officers arose frequently. The Accountant- General proposed a scale of salaries ranging from Rs. 50 to Rs. 200, with reference to the amount of receipts in the treasuries, but in 1847 the following scale was sanctioned with reference to the amount of security : — Amount of security. Monthly salary. Es. Es. 50,000 25,000 15,000 10,000 150 110 80 65 Class I ^j XXx ■•• t»* ••• •«• jjXV ••• ••• ••• ••• The result of this revision was that 10 treasurers were allowed Rs. 150, 15 Rs. 110, 12 Rs. 80, and 19 Rs. 65. This arrangement remained unchanged till 1854, when a new system was introduced on the recommendation of a committee specially appointed for the purpose of reconstructing treasury arrangements. The chief object of the new scheme was " the complete separation of the cash from the Account Depart- ment," and the main features of the system were that all payments into the treasury were made through the Account Department (which was now for the first time organised) instead of dii'ect into the treasury, as was the practice formerly, A detailed set of accounts was kept by the accountant, while the treasurers were required, as now, to keep only such accounts as were necessary to record the daily cash transactions. This arrangement did not, however, lead to any material alteration in the scale of salaries laid down for treasurers in 1847. The only change effected was that the number of treasurers on Rs. 150 was reduced from 10 to 3, while the appointment of one treasurer on Rs. 140 was created. 22 EEPORT OF THE SALARIES COMMISSION. [CHAP. II. No saiaiy. ^^ 1864 the salai'ies of the treasurers were, on Es. the recommendation of the Board of Revenue, First class districts 5 100 reduced to the present scale, as noted in the Second „ „ 13 80 margin, in order to allow increased emoluments ^^ " " to the accountants, who were now required to keep all their accounts in EngKsh. 22. Record-keeper, — The post of record-keeper is an old institution, it having, like that of treasurer, a statutory recog- 143 SSflf'' ^^^^''^' P^^® nition (Regulation II of 1793). The salary orig- inally fixed for it was Rs. 30,* the appointment and ^^t^Section 13, Eegulation II, dismissal of this officer resting with the Boardf of Revenue. Theobject with which the appointment IlJpJgTSi!""''^^^'''' was originally created was that/' all accounts^ and papers regarding the appointment and the allotment of the revenue on the shares of estates that may be divided, as well as all other documents in any respect relating to the public demand upon the lands, should be carefully preserved." In addition to their primary duty of preserving public records, the record- keepers were required to keep a register§ of the ^ J^Section 25, Eegulation II of ^lonthly receipts granted by the Collector for all payments of revenue into their treasuries, attesting on the face of such receipts the date on which they were registered, and a similar register 1| of receipts for salaries and pensions. II Section 26, Eegulation II of They were also required to keep the general^ par- 'f Eegulation VIII of 1800. ganah register of estates paying revenue to Government and those exempt from the payment of revenue. Some change has taken place in the position and duties of the record-keeper. He is not now required to keep the registers of receipts for payments, &c., into the treasury, and the gradual accumulation of records of cases decided during the century has greatly increased his work. He has — (1) to arrange and classify the records in accordance with the standing rules ; (2) to keep and maintain the general registers prescribed by the Land Registration Act; (3) to give kaifit/ats or reports in all mutation cases, and those relating to the opening of separate accounts, and cases appertaining to revenue and patni sales and miscellaneous matters generally ; and (4) to issue authenticated copies, &c. The salary now received by record-keepers is Rs. 50 to Bs. 70 in first-class districts, and Rs. 40 to Rs. 60 in second-class districts. 23. Taujih Navis. — This post is also of long standing, dating from the commencement of English rule. The principal duty of this officer was, as now, to maintain the integrity and correctness of the revenue roll, keeping the accounts of each estate in the prescribed form, and to report to the Collector when arrears accrued. It was formerly the practice to submit to the Board every month the taujih account, which was considered to be a return of vital impor- tance. Delay or neglect on the part of the Collector in the submission of this account rendered him liable to a fine ; and it will be interesting to quote the order of Government on the subject, addressed to the Board under date the 31st August 1787. The order runs thus: — " Observing that several of the Collectors have not transmitted the towjee accounts, we direct that you will impose a fine upon every Collector who shall in future neglect to transmit his towjee or monthly accounts by the period specified in the general regulations (without assigning some satisfactory excuse for such omission) not exceeding the half of one month's salary for the first omission, and a whole month's salary for the second or any future omission." The pressure of work on the taujih navis was under this system very great. He had not only to keep the accounts, but to prepare the monthly, quarterly, and annual copies of them for submission to the higher authorities. The system of submitting taujih accounts monthly •♦Board's circular No. 44, dated remained inforcetiU 1835,** when they were 7th September 183o. . . . -, .< , ■> . ^ • •' • ^ -, discontmued, the quarterly return being considered sufficient. It was, however, renewed in 1842, and again discontinued in 1850. Since then it has been the practice to submit a quarterly account (return X), CHAP. II.] MUNSHI AND NAZIR. 23 the preparation of which entails considerable work on the taujih establish- ment. Our further observations on this subject will be found later on. There was a marked diversity in the scale of salaries of these officers. The majority of them received salaries varying from Rs. 13 to lis. 18, while in some districts they ranged from Rs. 9 to Rs. 25, Sylhet being the only district in which the taujih navis got Rs. 30. In 1864 there was a revision of the taujih establishment, a uniform graded rate of salary being fixed on the principles thus explained in the Board's letter to Government (circular No. 2 of February 1864):— " It is proposed to fix the standard pay for the officer known as the towjeenavees at Rs. 18 per mensem, raising it to Rs. 20 in districts in which the estates exceed 6,000 in number, and reducing it to Rs. 15 where they are much less than 1,000. " The pay of the assistants of the towjeenavees it is proposed to fix uniformly at Rs. 10 per mensem, except in the 24-Pergunnahs, where the salary suggested is Rs. 12, the reason being the greater expense of Calcutta and the suburbs." In 1868 they were placed on the same footing with other muharrirs, whose salaries were fixed at the uniform rate of Rs. 20 to Rs. 40. 24. Munshi. — The munshi or head muharrir was in old days the account- ant. He had to keep all the accounts except those connected with the land revenue, which were kept by the Taujih Department. On the organisation of a separate account branch he was transferred to the munshikhanah. Under the existing scale this officer receives the same salary as ordinary muharrirs, viz. Rs. 20 to Rs. 40, and has no special duties assigned to him, except perhaps that he is usually entrusted with any work too important to be entrusted to the ordinary muharrirs ; but this is more a matter of local custom than of rule or law. 25. Nazir. — The nazir, whose primary duty is to see to the issue of all jDrocesses, and to supervise the proceedings of the process-servers, has in addition a number of other duties of greater or less importance to perform. He is a sort of " house-keeper ." Whatever miscellaneous matters have to be done, such as mending furniture, putting up punkhas, taking care of the tents, supplying carts, and so forth, the nazir has to do. There is practically no limit to the multifarious employments of this generally much-overworked officer. In former times he was allowed a nominal pay, his remuneration being chiefly derived from " meeran," or a fourth of the process fees. This system was discontinued in 1862, when a fixed salary was allowed to him. In conse- quence of increased work and responsibility which devolved on this class of officers under the operation of some of the recent enactments, notably the Road Cess and Certificate Acts, the process establishments have lately been revised by the Board, the nazir's salary being fixed on the scale noted below : — Es. Rs. First-class districts ... ... ... ... 80 to 100 Second „ „ ... ... • ... ... 50 „ 70 Third „ „ ... ... ... ... 30 „ 60 26. The only head ministerial officer who remains to be noticed is the accountant, whose appointment is of comparatively recent date. An account branch was, as already stated, organised in 1854, the salaries originally fixed for the accountants varying from Rs. 15 to Rs. 40, according to the amount of work in each district. The scale so fixed was as follows : — Es. 40 32 ... ... ... ... 30 each. 27 26 25 each. ... 22 „ ... ••• ••■ ••■ ^\) ff • •• ••• >•• ••• X4 yy • •• ••• ••« ••• xo 1 Accountant 1 Ditto 3 Ditto 1 Ditto 1 Ditto 9 Ditto 11 Ditto 5 Ditto 2 Ditto 1 Ditto 24 REPORT OF THE SALARIES COMMISSION, [CHAP. II. In 1864 the salaries of accountants were raised thus : — Es. 7 Accountants at ... ... ... ... 60 each. 13 Ditto ... ... ... ... 50 „ 25 Ditto ... ... ... ... 35 „ In 1868 the salaries of these officers were raised to Rs. 50 rising to Rs. 70 and Rs. 40 rising to Rs. 60 for the first and second class districts respectively. In 1880-81 they received a further increase on the report of the Committee appointed to revise the treasury establishments, the salary fixed for the accountants in the first-class districts being Rs. 80 rising to Rs. 100, while in second-class districts it was raised to Rs. 50 rising to Rs. 75. 27. Muharrirs. — As regards subordinate muharrirs, there is not much to say. In old days their salaries were very small, ranging from Rs. 6 to Rs. 15, and (in rare cases) Rs. 20 — a scale which prevailed till 1868, when the last revi- sion took place, by which their salaries were raised to Rs. 20 to Rs. 40. The duties of the muharrirs are generally to maintain the prescribed registers, to prepare returns and fill in the forms of processes, arrange records, write verna- cular orders, and generally to perform all clerical work of a routine nature. 28. Special establishment. — With additions to the duties of the Collector there have been additions to his establishment, the principal of which are road cess, excise, and license tax (now income tax). There is also in many districts a separate wards' establishment, varying according to requirements, paid from the Wards' Rate Fund. Magistrate's Office. 29. The establishments attached to the Magistrates' offices were organised in 1793. Regulation XIII of that year empowered the several criminal courts to appoint and remove their ministerial officers subject to the confirmation of the controlling authorities. We have not been able to trace the scale of these establishments to a date earlier than 1842, when it stood as follows : — Es. Es. Es. Head clerk Second „ Serishtadar Peshkar Eecord-keeper Two important changes have taken place of late years in these establishments : firstly J the amalgamation of the posts of serishtadar and head clerk in the year 1862 ; and secondly, the abolition of the post of faujdari nazu-, which has been transferred to an officer belonging to the police force — the court sub- inspector. In 1867 the scale of salaries of the ministerial officers attached to Magistrates' offices stood thus : — 30 Nazir ... 25 20 Naib nazir . . . ... 10 50* Head muharrir ... 20 20 Muharrir ... 10 to 15 30 Es. Es. Es. «0 to 150 Head muharrir ... 30 30 Muharrirs at ... 15 each. Serishtadar ... Eecord-keeper The head-clerk-serishtadars were divided into four gi-ades, viz. Rs. 150, Rs. 125, Rs. 100, and Rs. 80, the salaries being fixed according to the importance of the districts. The 24-Pergunnahs was the only district to which the highest pay, viz. Rs. 150, was assigned, while the head clerks of Ilooghly, Midnapore, Dacca, Myniensingh, Moorshedabad, and Patna were allowed Rs. 125. To the rest of the districts the last two grades were assigned. In 1868 these salaries were revised and placed on the same level as those of the Collectors' amlah. Besides the regular establishment, there are clerks paid from local funds, e.g. zemindary dak, pound, ferry, and municipal funds, the number varying according to the requirements of each district. The duties of the micisterial officers appertaining to the criminal courts were defined in section 8, Regulation XlII of 1793 ^^^^^^- being as defined in Beaufort's digest as follows : — '' The native officers attached to the courts are to procure all acts of the court to be executed, to translate and transcribe papers, and to arrange and • In some districts the pay of the serishtadar was Rs. 60. CHAP. II.] ENGLISH OFFICKS. 25 keep the records of tlie court. Tliey are to perform these duties in the manner, and conformably to the rules, which the head of the office to which they are attached thinks it proper to prescribe. The native officers of each court are not to interfere in any otlier manner, publicly or privately, in any cause or matter depending before the court, or which has been, or is intended to be, brought before it." In old days the serishtadar played a conspicuous part in the Magistrate's court, reading to him the papers of cases and police reports. The peshkar and other officers had to write the deposition of witnesses and record in vernacular the decisions of the Magistrate. But under the present system — the result of the operation of the Criminal Procedure Code — these duties are confined to the mere jjreparation of the prescribed processes and returns, and to the maintenance of the registers ; while the head clerk (serishtadar) is almost wholly employed in the English office. English Offices. 30. The English clerks have existed side by side with the amla since the beginning of our administration, though their number was, as might be expected, very small in old times. One noteworthy fact in connection with this class of officers is that though their duties were far less onerous than those of the amla class, they enjoyed higher pay. This was due partly to the difficulty of getting men who knew English, and partly to the practice arising therefrom of employing Eurasians, whose manner of living was supposed to be more expensive than that of natives. In the present times, however, the position has been reversed, as a result of the revision of salaries in 1868, when this class of officers was wholly excluded from the benefits of the scheme. This exclusion is the more remark- able as the Revision Committee recommended an increase to the salary of these officers quite as much as to those on the vernacular establishments. The recommendation of the Committee was not accepted by Government, and so the salaries of English clerks have remained almost the same as under the old scale. In the Bengal districts the head clerks of Collectors' offices get Rs. 80 a month, while in Behar Collectorates they generally receive Rs. 100 a month, which are the same rates as existed formerly. The salaries of the subordinate clerks vary from Rs. 20 to Rs. 60. Establishment of Divisional Commissioners. 31. When Commissioners were appointed in dat*ed?o?K Decetw iSLs"!" '''' 1829, the following scale of estabHshment was sane- tioned* for each of them : — Es. Head clerk ... ... 150 Second clerk ... ... 70 Serishtadar ... ... 100 Record-keeper ... ... 40 Bs. Munshi ... ... 40 First muharrir ... ... 25 2 Muharrirs on ... ... 15 each. Subsequently an uncovenanted assistant on a salary of Rs. 300 per mensem was sanctioned, and in 1863 these officers were absorbed into the Sub Bengal's No. 2270, of 5th July accurate account o± the origin and progress of 1875. Indian jute and cotton manufactures in the indus- § Government of India's No. ^JJ ^^ }^^ country. By a subsequent order§ the 47C, of 1st February 1881, received lorm 01 return was enlarged, revised, and divided TT''K.i^°T^«''T?^i?i -^^"^^^^ iJito two parts. The preparation of this return No. 165—167, dated 15th idem. -xui j--j. j.jii- IS troublesome and gives rise to a great deal of correspondence, as the information is supplied with much reluctance by the managers of the industries concerned, and when obtained is generally untrust- worthy. We can only recommend that the Bengal Government ask the Government of India to allow the discontinuance of these returns. If ever the information should be required for a special purpose, it can be asked for. Annual return regarding collieries. — This return contains the following heads of information : — \. No. 2. Name of mine. 3. When opened. 4. By whom worked. 5. Output of coal in year. 6. Average output in the previous three years. 7. Daily average number of workpeople employed — (a) Men. \b) Women, (c) Children. \d) Total. The information is given with very great reluctance by the managers, and in respect of headings 5 and 6 its correctness is open to some doubt. There were 55 letters written the year before last by the Collector of Burdwan about this return, and 32 last year. It is questionable whether the results obtained are worth the trouble of collecting, and we recommend that the return be dispensed with, and that some other means of obtaining the information be adopted. Annual return of works of public utility constructed by private individuals. — N aqivr i h^ i«77 '^''^^ statement was prescribed by the Government ' ^ anuary . ^£ Bengal in 1877, with the object of encom-aging persons who construct works of public utility by taking notice of their display of public spirit and liberality. The return, in so far as it promotes a spirit of emulation among zemindars and others, serves a useful purpose, and may be continued. Forms of acknowledgment of works were prescribed by circular 56M, of 3rd July 1878, modified by circular No. 47MPI, of 7th November 1881 CHAP. III.] UNAUTHORISED RETURNS, 61 IV.— UNATJTHOEISED EETURNS. 66. Under this designation wc include a large number of returns, tlio existence of -which has been brought to light by our inquiries. We have called them " unauthorised" because we are under the impression that the officers by whom their submission was prescribed had no authority to introduce them. Government, the High Court, the Board of Revenue, the Accountant- General, the Inspectors-General of Departments, together with the Superintendent and Remembrancer of Legal Affairs, the Sanitary Commissioner, and the Superin- tendent of Stationery, are, as far as we know, the only authorities competent to call for returns from district officers. In their case, under the system that has hitherto prevailed, control by returns — a method whose inefficiency seems hitherto not to have been suspected — was the only form of control possible, and in the case of most of them an excessive recourse to returns was guarded against by the necessity of obtaining the sanction of Government before prescribing them. But we find that Commissioners have in many instances issued orders to Collect- ors and Magistrates to submit periodical returns to them without first consutling Government or the Board. Collectors also have instituted returns to be submitted to them by their subordinates in the same unautliorised manner. The preparation of these returns takes up a great deal of the time of the establishments, and this may be regarded as extra work not taken into consideration by the Board, because its existence is unknown, in estimating the requirements of a district in the matter of establishments. The practice is altogether indefensible in the case of returns prescribed by Magistrates and Collectors, because they live on the spot and have only to turn to their registers or records to find all the information they want. Even in the case of returns called for by Commissioners, the examples of the Burdwan and Dacca Divisions, where there are only six and four unauthorised returns respectively, show that it is possible for Commissioners to administer their Divisions without this procedure. In future, if our views are adopted, a Commissioner will have to inquire personally into the manner in which every important class of business is conducted, and he should therefore not be allowed to harass his Collectors and their establishments by calling for the periodical submission of returns which are not required by higher authority. If a Commissioner or other officer thinks it necessary to obtain information in special cases in the form of a return, that is to say, by means of figures arranged in columns, instead of in the form of a letter, there would be no objection to his doing so ; but such instances should be very rare, and the return should be submitted only on the one occasion on which it is required, and should not be allowed to be kept on as a regular prescribed return. If the necessity for having a periodical return should arise — a contingency which can hardly ever occur under the proposed system — application should be made to Government or the Board or other authority, as the case may be, to sanction its introduction. We hope, however, that as officers become familiarised with the practice of control by inspection their faith in returns, and the consequent tendency to prescribe them, will die a natural death. The following table shows the number of these unauthorised returns now submitted : — Burdwan Division Presidency Dacca ditto ditto Chittagong Patna ditto ditto Bhagulpore Orissa ditto ditto Eajshahye ditto Chota Nagpore ditto Total * A complete statement will be found in Appendix VI. It is only necessary here to refer to a few of them by way of illustrating the above remarks. Prescribed by Commissioner, District officer. other authority. 6 18 2 17 28 3 4 9 1 23 15 2 21 6 1 34 5 5 13 * • • 6 28 10 2 16 2 1 162 93 23 62 REPORT OF THE SALARIES COMMISSION. [CHAP. III. 67. The Commissioner of Burdwan has prescribed six returns. These were introduced by former Commissioners, and, except with regard to one of them, Mr. Beames was not aware, till his present appointment led him to inquire into the subject, that these returns were not prescribed by Government. The one exception is No. 19. Mr. Buckland, a previous Commissioner, had, with the permission of Government, introduced an elaborate return showing the amount of criminal work done by all magisterial officers in his Division. This form differed so much from the High Court's form that it required to be separately compiled, thus taking up a great deal of time. On a reference fx'om one of the District Magistrates, Sir. Beames examined the question, and finding that the Government order gave the Commissioner the option of calling for a copy of the form submitted to the High Court instead of a separate return, he adopted that course. The result was that the Magistrates' clerks, instead of preparing two separate returns, had only to make two copies of the same return, which is a very much simpler matter. There is, however, no great use in the Commissioner having this return submitted to him. If the copy submitted to the High Court shows anything that calls for notice, the Court represents the matter to Government, which makes inquiries through the Commissioner. The other five forms, referring to pounds, ferries, &c., are survivals of former practices, which in the existing state of the law are no longer required and may be abolished. One or two of the returns prescribed by district officers in this Division may next be noticed. The Collector of Burdwan does not require a monthly statement of work done by sub-deputies and canoongoes, because his position enables him to know at any given moment what cases each of these men has in his hands, and by looking at the record he can find out in a moment whether the work is being pushed on with due promptitude or not. In the same manner be need not take up the time of his clerks in preparing a quarterly statement of realisations and outstandings under the Land Improvement Act and another statement containing explanations. He has the records of the cases in his office, and can turn to them to see how realisations are progressing. In the Presidency Division the Collectors of Moorshedabad and Nuddea have prescribed a considerable number of returns. They were probably intro- duced by former Collectors, and nearly all of them refer to matters over which the Collector cannot in practice exercise any real control by merely having a formal retm-n submitted to him ; while if he would only call for his registers and records and go through them, or visit his subdivisions and inquire into matters personally, he would exercise real influence and real control over the work. The same, or similar, remarks would apply to most of the returns prescribed by the Magistrate-Collector of NoakhoUy, where also returns of a more or less useless kind are numerous. The number of returns prescribed by the Commissioners of Bhagulpore (34), Rajshahye (28), and Chittagong (23) is also very large. In the case of Bhagulpore the number is swelled by seven monthly and seven quarterly statements regarding civil and rent suits in the Sonthal Pergunnahs. Probably this number might be very considerably reduced. As a first step, all the monthly retm^ns might be discontinued, and possibly as a second, the seven quarterlies might be made into two — one for suits and the other for executions, though we very much doubt whether even these are necessary. In Patna we see no reason why the Commissioner should have a quarterly retm'n of bad livelihood cases from every district. He can ascertain by examining the records at his inspection that the orders of Government in respect to these cases are properly carried out. We examined a number of these returns when we inspected the offices in that Division, and did not find that any use was made of them, or that any practical benefit resulted from them. Returns of this sort owe their origin to the remark being made in some resolution or circular that Government expects Commissioners to see that these or those instructions are carefully acted upon by all district officers. Some Commissioners carry out these orders by personally inquiring into the way in which the instructions of Government are being attended to, while others think it necessary to prescribe a return to enable them to keep an eye on the matter. CHAP. III.] UKAUTHOKISED RETURNS. 63 It is perhaps unnecessary to multiply instances in illustration of our remarks on this subject. We therefore conclude with the simple and compre- hensive recommendation that the whole of these unauthorised returns should be at once discontinued, and that if in future Commissioners or Collectors wish to introduce any fresh returns, they should first apply for the sanction of Government, which sanction, we hope, will as a general rule be refused. CHAPTER IV. SANCTIONS. I. — For the disbursement of money. II. — For the performance OF OFFICIAL ACTS. 68. We come now to the consideration of that form of control which is exercised by means of applications for sanction. More of the time, both of superior and ministerial officers, is taken up in writing letters to higher author- ity asking for sanction than by almost any other branch of their work. So strict indeed is the control exercised by this means, that it to a great extent paralyses the local officers and seriously interferes with the proper discharge of their duties, without, as we venture to think, securing either to Government or to the public any corresponding advantage. Applications for sanction are of two kinds, — those for the disbursement of money, and those for permis- sion to perform certain official acts. These two kinds of sanction differ so widely, and rest on such totally distinct authority, that they must be separately discussed. I.-OF SANCTION FOE THE DISBUESEMENT OF MONEY. 69. The treatment of this subject is rendered peculiarly difficult by the fact that the study of matters of finance and account is to a great extent restricted to specialists and experts, who are governed by rules and considerations not generally understood by what we may call laymen. Moreover, the Govern- ment of India exercises a very strict control over all matters of account, and deviations from the rules laid down by it are not permitted. It is fortunate therefore for us, now that we are called upon to discuss so intricate and difficult a subject, that the path has to some extent been cleared for us by the recent action of the Government of Bengal. Tlie ' contract contin- gencies ' system, which was introduced for the first time in 1880, has been attended with such good results, that it has recently been extended to a large number of items which had previously been reserved for scrutiny and check by controlling officers. It remains for us merely to suggest certain directions in which a still further extension of the contract system seems possible, and to consider whether it might not be practicable to enlarge the responsibility of local officers by further measures of decentralisation. In dealing with this subject we have consulted the Accountant-Gene ral, and have received from him some valuable suggestions, though, as is only natural, he prefers to reserve a full expression of his opinion till the matter comes before him officially. The extended system of contingent expenditure now in force is set forth ^ ,„ , . , , „„ , ,;r , ,^„^ in the marginally noted Financial Department Resolution, dated 22nd March 1880. j £ r< j. j Ditto ditto ditto, 20th November 1884. Orders oi Govcrnnient, and Circular No. 4, dated 2oth March 1885. the detailed working of the Resolution dated 20th August 1885. system is explained in the Accountant-General's circular No. 98, dated 30tb June 1885. It may be briefly summarised as follows : — Contingent charges are divided into three classes — A. — Special. | B. — Countersigned. | C. — Contract. 70. Special contingencies are those which require the previous sanction of Government for items above Rs. 100, or of the controlling authorities for items less than Rs. 100. Countersigned contingencies are those which are under the direct supervision of the controlling officer, and for which detailed bills have to be submitted to him for check and countersignature. Contract contingencies are those for which a lump sum is allotted annually to each officer within wliich (with one or two trifling exceptions) he can spend without any fm'ther sanction. The controlling officers are Commissioners of Divisions, Civil Judges, Inspectors- General of Jails, Police, and Registration, the Sanitary Commissioner, the Legal Remembrancer, and the Director of Public Instruction. It is with the first-named CHAP. IV.] CONTRACT CONTINGENCIES. 65 class of officers that we are now concerned. To each Commissioner a lump sum is allotted, from which he is required to meet " all expenditure under class B, whether required for his own office or those of his subordinates, and all expen- diture under class A, except those items for which the sanction of Government has to be obtained" (i.e., items exceeding Rs. 100). In regard to class C, the Commissioner at the beginning of the year distributes the allotments sanctioned by Government among the Collectors and Magistrates subordina'te to him, keep- ing back 10 per cent, of the total allotment for distribution at the close of the year as may be required. The system of accounts prescribed with reference to class C, or •* contract contingencies, " is very simple, and its introduction has had a marked effect in reducing clerical labour in the offices both of controlling and disbursing officers, while it also relieves Collectors from a great deal of anxiety and from composing elaborate letters in justification of their demand for funds for a variety of petty, but unavoidable, disbursements. We can suggest no improve- ment upon this simple and efficacious system. In respect, however, of the other two classes of contingencies, the result has been very different ; there has been, in fact, an increase of clerical labour of a somewhat intricate kind. Especially in regard to items coming under class B, ' countersigned contin- gencies,' the procedure is singularly cumbrous. Under the old system expenditure was incurred, as the necessity for it arose, without the previous sanction of the controlling authority. The disbursing officer merely submitted a monthly bill of the charges to the Commissioner for countersignature, and the Commissioner countersigned the bill without keeping a detailed record of the charges contained in it. Under the present system the Commissioner is obliged to impose considerable restrictions on the Collectors and Magistrates to prevent this allotment running short. The result is that disbursing officers have to ask for sanction of the controlling authority to expenditure of large sums, such as the cost on account of purchase of tents, &c., they being not certain whether the expenditure will be within the limit of the allotments made to the controlling officers. In order also to prevent the successive monthly charges from exceeding his allotment, the Commissioner has to keep an elaborate register, called the " Register of Appropriation of Allotments," in which is entered every item of expenditure incurred under each head by the several officers subordinate to him. The magnitude of this task in the case of a Commissioner who has six or seven Collectors and Magistrates to deal with can be better conceived than described. But the check, with all its formality and the trouble and delay it entails, is of very little practical efficacy. It amounts to nothing more than an examination of the monthly totals of expenditure in reference to the annual allotment. The charges must be incurred whenever the occasion for them arises, no matter whether they are within the allotments or hot. The result is that applications have to be made to Government for additional grants, giving rise to a deal of correspondence between Government and the local officers concerned. Apart from this consideration, the amount of clerical work which the mere observance of the ordinary procedure involves is inordinately great, as will be seen from the following statement of what the disbursing and controlling officers and the Accountant-General have to do in this connection : — The disbursing officers have — i. — To enter the items of expenditure in the register of contingent charges. ii. — To obtain in the case of items of large expenditure the sanction of the controlling officer, iii. — To draw the money from the treasury on abstract detailed bills, iv. — To submit monthly detailed bills to the controlling officer. The controlling officers have — • i. — To enter, on receipt of the monthly bill, the several items in the register of contingencies. ii. — To enter them in the register of appropriation of allot- ments. iii. — To sanction applications for items of large expenditure. 9 66 REPORT OF THE SALARIES COMMISSION. [CHAP. IV. iv. — To submit the monthly detailed bill to the Accountant-General after scrutiny and check, making reference, if necessary, to the disbursing officers. The Accountant- General has — i. — To keep detailed registers in which the amount of allotments made by Government to every controlling authority is entered. ii.^To compare the monthly bills with the amounts drawn from the treasury on abstract bills, and to see that the allotments are not exceeded. iii. — To issue objection statements, if occasion arises. 71. The same procedure is followed in regard to charges under class A, special contingencies, with this difference that the monthly bills are sent up direct to the Accountant-General, and not through the Commissioner as control- ling officer. There is thus somewhat less labour involved in dealing with this class, and the items falling under it are fewer in number and of less frequent occurrence than those under class B. We are thus led to the conclusion that it is principally by a reduction of the items under the class of countersigned contingencies that relief can be given to the officers concerned. The items at present included under this class are as follows :— 1. Fees to pleaders in criminal cases. 2. Fees to pleaders in pauper cases. 3. Diet and travelling allowajices of witnesses. 4. House allowances. 5. Purchase of tents. 6. Repairs to schooners and steamers. 7. Charges for remittance of treasure to other districts. 8. Escort charges. 9. Purchase of clothing. 10. Cost of supplying provisions to Chittagong frontier police. Our impression was that all of these items except Nos. 4 and 5 might be transferred to contract contingencies, and these two items to special contin- gencies, but on consulting the Accountant-General we learned that there were objections to this course. We have therefore reconsidered each item in the light of the Accountant-General's remarks, and now proceed to give the results in each case : — (1) Fees to pleaders in criminal cases. — In respect of these charges the countersigning officer is the Superintendent and Remembrancer of Legal Affairs, and the amounts are paid on bills previously countersigned by him. The Accountant-General considers that it would not be advisable to dispense with the Legal Remembrancer's countersignature, as he is the only officer competent to check the payment. If by this is meant that he is the only officer who knows what amount ought to be paid, we beg to differ, for we think the Magistrate of the district quite competent to judge on this point. He knows how long the case took, what degree of importance it possessed, and what rate of fees is usually given in his district to pleaders employed in such matters, and is therefore quite as able to judge of the propriety of paying the amount as the Legal Remem- brancer. It is only very rarely that exceptionally large fees have to be paid, and in such cases an extra grant could be asked for, or the Magistrate could transfer savings from some other head, as he is permitted to do by the rules for contract contingencies. (2 • Fees to pleaders in pauper suits. — In this case again the Accountant- General considers the countersignature of the Legal Remembrancer necessary. But these fees are awarded by the civil courts, as in the case of ordinary civil smts, and we see no reason why a separate heading should be provided for them. They might, like fees paid to the Government pleader in ordinary civil suits, be included under ' law charges ' (item No. 13, class C, 'contract contingencies'). ( 3} Diet and travelling allowances to witnesses. — This item refers to witnesses in criminal cases, and the scale of charges is laid down in Government circular No. 24, dated 12th April 1877 (Judicial). The only objection to CHAP. IV.] COUNTERSIGNED CONTINGENCIES. 67 the transfer of this charge to. ' contract contingencies ' is that it might possibly vary in amount so much that no allotment could be made by the Commissioner beforehand which would not be liable to be exceeded. If any excess occurred in any particular district, the Magistrate would only have his savings from other contract heads to fall back upon, as the present rules do not admit of the Commissioner transferring savings under contract contingencies from one district to another. On the contrary it is a principle of the contract system that each officer shall have control over his own savings, and shall not be called on to surrender them. But it is admitted that the Commissioner would be able to obtain a fairly correct estimate of the expenditure likely to be incurred under this head at the time of making the allotment, and that any excess could in all probability be provided for out of the 10 per cent, reserve, so that there does not seem to be much weight in the argument. We recognise, however, the propriety of not including under the contract system any items of a fluctuating nature, especially if they are charges whose payment is compulsory. Probably such charges as these, while treated as ' ordinary,' should be placed on a different footing from either contract or countersigned contingencies. We would only strongly recommend that the Accountant- General be invited to suggest some means whereby the audit and control of charges of this nature might be effected by some less cumbrous system than that now in force for ' countersigned contingencies.' (4) House allowance. — This is an allowance paid to an officer in charge of a subdivision when there is no house available for his accommodation. For the first three months he draws the daily allowance to which he would be entitled when out in camp. After that he draws Rs. 50 a month ; he draws also Rs. 50 a month instead of the daily allowance if he goes on tour during the first three months. If he has to vacate his house for repairs at any time between 1st April and 1st November, he is entitled to the same allowance as if he took charge of a subdivision where there was no house. This item we propose to transfer to class A, ' special contingencies.' It is, however, objected that it must remain as a countersigned contingency, because only the control- ling officer can determine whether an officer is entitled to the allowance or not. We do not see the force of this objection. The officer entitled to the allowance is a subdivisional officer, and surely the Collector to whom he is subordinate can tell at once by reference to the rules and by his local knowledge of the facts of the case whether the officer is entitled to the allowance. The sanction of Government is at present required to the first payment, but this also we consider just as unnecessary as it is in the case of travelling allowance bills. If transferred to special contingencies, the sanction of Government to the whole allowance, if exceeding Rs. 100, as it generally would, might be procured, and all bills paid in future in the usual manner. (5) purchase of tents. — This item also we would put under special contin- gencies, and to this the Accountant-General does not apparently make any objection. (6) Repairs to steamers. — The objection to the .transfer of this item to contract contingencies is that only a few officers are entitled to steamers, that the charges for repairs are generally for large amounts, and that the bills can only be properly checked by officers having professional knowledge of such matters. It appears that the controlling officer in this matter is the Port Officer of Calcutta. As this item affects only a few officers, we do not press our suggestion. (7) Remittance of treasure to other districts. — The arguments for and against the transfer of this item to contract contingencies are the same as those regarding item No. 3, diet^ ^'c, of witnesses, and there seems on the whole no strong objection to the transfer. It might be included under head 5 in class C, * treasury charges.' (8) Escort charges. — The same remai'ks as against No. 7. (9). Purchase of clothing. — This is a police charge. District Superintendents are permitted to make their own arrangements for supply of clothing to their constables according to a sample pattern suppHed to them. The inspecting officers are responsible for seeing that the clothing supplied is equal to sample. There is therefore no need of the bills being countersigned, and this item may with advantage be transferred to the class of contract contingencies. 9 a 68 REPORT OF THE SALARIES COMMISSION. [cHAP. IV. (10) Cost of supplying, ^c, provisions. — This item only applies to the Chittagong frontier police, and requires special supervision. We would make no change in its treatment, as it only affects a very small number of officers. The result of our recommendations will thus be that of the ten items now included under the head of countersigned contingencies, five, viz. Nos. 1, 2, 7, 8, and 9, would be transferred to contract contingen- cies; two, viz. Nos. 4 and 5, to special contingencies ; two, viz. Nos. 6 and 10, would remain under their present head ; and one, viz. No. 3, would be dealt with as the Accountant-General may recommend. Thus there would practically be only two items left under countersigned contingencies, and those would be charges which only occur in a very few districts. For the province at large, countersigned contingencies would be virtually extinct. 72. As regards ' special contingencies,' we should have been glad to see an arrangement introduced by which sums included under this head might be passed with reference simply to the budget estimate, and without the necessity for any further sanction. But there seem to be great difficulties in the way of any such arrangement. Under the head of ' special contingencies ' are included only such charges as are of an extraordinary character and involve expendi- ture of large amounts. Sums not exceeding Rs. 100 are at present expended under the sanction of the controlling officer, but items exceeding that amount require the previous sanction of Government. The difficulty in the way of allowing officers to expend money only on the general sanction accorded by Government to the budget estimates for the year is that these estimates are . merely a rough forecast of the probable requirements of the year. They are prepared several months before the beginning of the year, and it is said cannot be fully scrutinised in time to allow of the budget being sanctioned before the year begins. If during the year any crisis should arise resulting in a strain on the provincial finances, reductions would have to be made in the budget. No curtailment of expenditure is possible in respect of salaries or establishments, as these are permanent charges ; nor in respect of ordinary, i.e., contract contingencies, as this is a regularly recurring outlay, without which the machinery of the administration could not go on. It is only extraordinary charges which can be stopped until the strain is over ; and if disbursing officers were allowed to incur expenditure of an extraordinary nature merely on the authority of the sanction to the budget, Government would never know how much money had been spent and how much remained unspent and so available for reduction. There is, as far as we can see, no reply to this objection, but we would suggest that the Accountant-General be invited to consider the whole question and evolve some system whereby the greatest amount of inde- pendence may be allowed to local officers compatible with the exercise of the necessary amount of control and check. The Accountant-General alone can judge how far such a system can be carried without infringing the principles laid down by the Government of India. In so purely technical a question as this, we feel that it would savour of presumption for us, whose experience is confined to matters of general administration, to offer an opinion or elaborate a plan, which would probably be condemned by the specialists and experts of the Financial Department. We would, however, submit that these principles, however necessary in respect of provincial funds, need not be extended to the budgets of wards' estates and other heads of expenditure which are in no way connected with either imperial or provincial finance. In such cases the Board of Revenue, or whoever may be the controlling authority, has ample time to consider and scrutinise the budget ; and when once that is sanctioned, Collectors might, we think, be left free to incur expenditure without making a second application for sanction. 73. We had a third suggestion to make under this head, but that also, we fear, would be pronounced impossible by the Accountant-General. It is to the effect that a lump sum in the nature of a reserve fund should be allotted yearly to each Commissioner, from which he should be authorised to meet the constantly occurring demands for grants of all sorts, which give so much trouble and cause so much correspondence. We are told, however, that such a propo.sal would be contrary to the orders of the Government of India, which do not allow even the Local Government to keep in hand lump sums as a reserve to meet CHAP. IV.] SANCTIONS PRESCEIBED BY LAW. 69 unforeseen charges. It is therefore doubtful whether such a proposal would be sanctioned ; and we can do no more than express our opinion that if it could be carried out it would result in a great saving of clerical labour to all offices, from that of the Collector upwards, in more prompt relief being given to local necessities, and in a more even distribution of funds to all parts of these provinces. II.— OP SAJ!fCTION FOE THE PERFOEMANCE OP OFFICIAL ACTS. 74- The necessity of obtaining the permission or sanction of higher authority before performing certain official acts is imposed upon Collectors both by law (or rules having the force of law) and by orders issued by Government and the Board in their executive capacity. A detailed statement of these will be found in Appendix VII. As regards the first of these, we would observe that the practice of ., J ^ , inserting in the Statute Book provisions that certain Sanctions prescribed by law.^ ^^^^ ^^j^^^ ^^ performed by Collectors or other officers only after having obtained sanction of higher authority is of com- paratively recent growth. In the regulations of the Bengal Code, which cover a period of forty years (1793 — 1833), there are only a few instances of such provisions. The general rule contained in section 4 of Regulation II of 1793, to the effect that Collectors are to " conform to all instructions" of the Board of Revenue, ajjpears to have been considered sufficient to ensure the requisite control, and no further legislative action waa thought necessary. The same principle runs through the Acts of the Governor-Greneral from 1834 to 1870 or thereabouts, and during this period also there is very little mention of sanctions. This remark is also true of the earlier Acts of the Bengal Council. It is not -till after 1870 that sanctions became frequent, and it is only within the last six or seven years that their number has become so great as to constitute a serious impediment to prompt executive action. In recent Acts not only are the instances numerous in which it is laid down that a Collector or other officer may or shall do this or that " with the sanction of the Local Government" or other authority, but in some Statutes all mention of the subordinate officers is omitted, and it is the Lieutenant-Governor or the Local Government who is burdened with the duty of discharging functions which often do not rise above the level of the most ordinary executive details. We would refer in support of this remark to such Statutes as the Cess Act [IX (B.C.) of 18801, the Embankment Act [II (B.C.) of 1882], the Municipal Act [III (B.C.) of 1884], and others. It would be out of place for us to discuss the reasons which have led to the adoption of this policy of centralisation, and we therefore confine ourselves to suggesting a remedy for a state of things which is felt to be an almost intolerable burden both by Government and the officers subor- dinate to it. It is obvious that that which has been prescribed by law can be set aside only by law : in other words, the remedy must be sought for in legislation. We therefore recommend the passing of a short Act (which we shall speak of as " the Delegating Act "), which shall enable the Lieutenant- Governor to delegate to certain officers subordinate to him those powers which are reserved to him by Acts of the India and Bengal Councils. It should also enable the Board of Revenue and Commissioners, either with or with- out the permission of Government, similarly to delegate their respective powers to subordinate officers. The delegation should be made subject to such restrictions as Government might think advisable in each case. We would purposely leave the Act as elastic as possible, and for this reason we would not, as was at first our intention, attach to it any schedule of Acts or sections of Acts to which the delegation might apply. It is impossible to foresee what necessities might arise at any future time and place, and it would merely be to hamper Government unnecessarily if any distinction were made between powers which might, and those which might not, be delegated. As a general rule, we think that the powers of Government should not be delegated to officers lower than Collectors or Deputy Commissioners, though cases would occa- sionally arise in which an officer of lower rank than a Collector would require to be invested with special powers when deputed on some special duty. Bearing 70 REPORT OP THE SALARIES COMMISSION. [CHAP. IV. in mind, however, that on several recent occasions, during the debates in Council on some particular Bill, pledges have been given by Government to the effect that the exercise of certain powers would be restricted to the Lieuten- ant-Governor himself, we would insert a section distinctly excepting all such casfes from the operation of the Act. We are not able to give a list of the cases to which we refer ; but they can, we doubt not, be traced in the Legislative Department, and might be thrown into a schedule to be appended to the Act. It will be seen that the Act, as thus sketched out, applies only to those powers conferred by law on the* Local Government, and makes no provision for those numerous cases in which the law directs that action shall be taken by the Collector or other local officer after obtaining sanction of higher authority. To meet this class of cases a section should be added to the effect that in all those proceedings in which the existing law requires that a certain ofBcer (Collector, Magistrate, &c.) shall obtain the sanction of Government before taking action it shall be lawful for Government to authorise that officer, either on some special occasion, or generally, to take such action without previous sanction, subject in this instance also to such restrictions as may be imposed by Govern- ment at the time. 75. We do not lose sight of the consideration that by the proposals we now make a very wide discretion and a very heavy responsibility will be thrown upon officers who have during the whole of their previous service been accus- tomed to act under strict supervision, and who will therefore, for a time at least, be somewhat unaccustomed to so much independence. But we see no reasomfor fearing that those officers will, as a rule, be unequal to the task imposed upon them ; on the contrary, our personal experience of the working of the present system of rigid centralisation convinces us that in a majority of instances officers who make mistakes do so because they are not required to act on their own responsibility. When they have to apply for sanction and act under instructions from higher authority, they feel that the responsibility for success or failure rests with that authority, and not with themselves ; whereas if they had to take action at their own risk, and bear the blame attaching to failure, they would necessarily be far more cautious and pay much more attention to details than they feel bound to do at present. And even if some mistakes should occur here and there, this will be a far lesser evil than the interminable delays, expense, and inconvenience to which the public are subjected by the present system, under which a Collector who knows perfectly well what to do in a parti- cular case cannot do it at once because he has to apply for sanction through the Commissioner to the Board of Revenue or to Government, and has to wait for weeks, or it may be months, before the sanction arrives. It may be urged that by providing for the delegation of the powers of the Board to Commissioners we do not do away with the necessity for the Collectors applying for sanction ; we merely reduce it by one stage. This is true, but that stage is the all important one. The Commissioner is, except in a few districts, nearer at hand than either the Board or Government ; and even in those few districts where the Collector or Magistrate is nearer to the seat of Government than the Commissioner, he gains nothing by the proximity, because his appli-- cation has to go to the Commissioner first. A Commissioner who takes an interest in his work, or who is not absolutely new to his Division, will generally know very nearly as much about any individual case as the Collector does, or at any rate will readily understand the kind of case that is under discussion, and will thus be able to give or refuse his sanction promptly, and with knowledge of the matter in hand, and much time will thus be saved. There will be gain to all parties concerned : to the public, who will get their business quickly concluded ; to the Collector, who will be understood without the long explanation necessary to make the matter clear to Government or the Board ; and to the Commis- sioner, who will only have to give orders at once on a matter which he fully understands, instead, of having to enter into a long argument to convince Government or the Board of the correctness of his views or the necessity for sanctioning his proposals. Lest, in spite of what we have just said, our proposals should still give rise to apprehension of possible harm to the administration from absence of the control hitherto supposed to have been exercised by the Board, we would point out that the Delegating Act would be permissive only. Its sections would run — CHAP. IV.] SANCTIONS PEESCEIBED BY AUTHORITY. 71 " The Lieutenant-Governor »w.?/," not " shall,''^ and the head of the Government for the time being would doubtless weigh well the character of individual officers and take counsel with his official advisers before putting the Act into operation in favour of any one of his subordinates. We would also call atten- tion to the fact that another part of our scheme contemplates the substitution of control over local officers by means of searching and thorough inspections for the present system of control by returns and perfunctory inspections, which our inquiries have satisfied us is in the highest degree inefficient and illusory. With all these safeguards we see no reason why Government should shrink from adopting the system of delegation of powers which we now propose, 76. We have now to treat of those sanctions prescribed by executive authority only, in dealing with which no legislation utSuoTority^'''""''"^ ^ '^"'' ^^ required. We shall have to speak of these at some length, as they are found in every depart- ment of a district officer's functions, and constitute one of the heaviest and most expensive burdens on the administration. But before doing so we desire to invite attention to certain general principles, of the soundness of which, as principles, we, in common with many experienced officers whom we have consulted, are fully convinced, though there may be differences of opinion as to the extent of their application. They may be stated as follows : — Officers should not be required to apply for sanction — i. — For the performance of actions which must be done. ii. — In cases where the sanctioning authority has no means of forming an opinion on the matter beyond the information supplied by the officer applying for sanction, iii. — In cases where the public has a remedy by means of appeaL The first of these propositions includes all those cases in which Govern- ment is bound by law or circumstances to do a certain thing and can by no means avoid doing it, as, for instance, when a civil suit is brought against Government and a decree is given in favour of the plaintifE. Here, unless it is' thought advisable to appeal, Government is bound to pay the amount decreed, and the sooner the money is paid the less interest there will be to pay. There is no reason why the Collector should waste time in applying for sanction to pay the money. He should pay it at once, and a copy of the court's decree attached to his monthly list of payments should be a sufficient voucher for the Accountant-General to pass the amount. Or, to take another instance, in a land acquisition case the owner of the land refuses to accept the award tendered by the Collector, and the case is therefore referred to the civil court, which (as mostly happens) awards a larger sum than the Collector's estimate. Here again the money must be paid, and no sanction should be required. The civil court's award should be a sufficient voucher. Of course in such a case as this, if, as is not at all uncommon, the civil court's award were very largely in excess of the Collector's estimate, there might be some inconvenience and disturbance of budget arrangements ; but this must take place anyhow, — it is not made worse by the Collector paying the amount in anticipation of sanc- tion, while Government saves a considerable amount of interest by prompt payment. The above are only two instances of the usefulness of this principle, others will be noticed in the course of the following review. The second principle needs little or no illustration. It appears to us that whatever may be thought of the propriety of extending it to executive officers of all grades, there can be little doubt as to its extension to Commis- sioners. It is principally, if not entirely, between Commissioners and either Government or the Board that this class of references arises; as between Commis- sioners and Collectors it can hardly ever arise, because, as we have said above, Commissioners are from the nature of their position pretty well acquainted with all the circumstances of their Division. A Collector, when writing to his Commis- sioner for permission to do this or that, is not writing to one who is totally ignorant of the matter in hand ; but a Commissioner writing to Government or the Board has, as a general rule, to assume that those authorities know nothing whatever of the case, and he has therefore to give a full history of it,— to argue, explain, 72 REPORT OF THE SALARIES COMMISSION. [CHAP. IT. go into all sorts of details, expound, and perhaps defend his own policy or views ; and all this simply in order to obtain sanction to do an action or pursue a course of the propriety of which he must necessarily be the best juds^e. In fact, Government and the Board practically acknowledge that he is the best judge of such matters by never, or very seldom, passing orders on any question of importance without first consulting the Commissioner of the Division. It seems to be an almost obvious inference that the Commissioner should have the power of disposing on his own authority of all matters which Government and the Board habitually dispose of in accordance with his advice. It is this necessity of applying for a sanction which they know must, almost as a matter of course, be accorded, that is felt by most Commissioners as an objectionable addition to their work, — far more than attention to routine matters. Routine matters do not take up much of a Commissioner's time ; his Personal Assistant does all those things for him. It is having to write long letters asking for sanction to authorities whose sole source of information, and therefore whose sole means of judging whether sanction should be accorded or not, lies in those very letters. This is felt by most, if not all of them, to be a sad waste of time. Of course the same argument applies, though in a lesser degree, to Collect- ors, but in their case it may be urged that it would not be safe to relax control so absolutely as would be the case if this principle were extended to them. In the present day the post of Collector, even of the largest and most difficult districts, is occasionally held by comparatively young and inexperienced officers ; and so long as this anomaly remains, there would be considerable risk in allowing them to act on their own judgment, even if it were certain that they had ascertained all the facts of the case. This is a point which Government could never be certain of, knowing how numerous, and sometimes how powerful, are the influences brought to bear to prevent a Collector from learning the real truth, and how difficult it is for any but the most intelligent and experienced Collectors to disentangle the truth from the net- work of fraud and misrepresentations by which it is surrounded. While, therefore, we are not prepared to recommend the wholesale adoption of this principle for officers of all grades, we would certainly recommend its application to the case of Commissioners ; and in the following remarks we shall show in what cases it may, in our judgment, be safely extended to officers of lower grades in the service. The third principle refers to cases, several of which will be noticed in detail further on, in which the sanction of Government or the Board is now required for the performance of certain official actions of a perfectly simple and routine nature, apparently on the ground that a mistake in such performance might entail injury on the individuals concerned. In such cases where the law allows of an appeal, we think this is a sufficient protection for the public, and the waste of time involved in application for sanction beforehand may with advantage be avoided, 77. We now proceed to pass in review all the departments of administrative work, in order to show what steps in the direction of decentralisation of control are possible. We have stated and defended at some length the three principles above mentioned, because it is chiefly by them that we shall be guided in our recommendations, though other considerations will of course have to be weighed. Our arrangement of subjects follows for the most part the order of chapters in the two volumes of the Board's Rules, supplemented by the special manuals and circulars on particular subjects which have been from time to time issued by Government and the Board. Ministerial Officers. [volume i, chapter ii.*] 78. The first three sections of this chapter contain nothing that bears S tion IV directly upon the subject of sanctions. In section IV there are several points calling for notice in connection with the appointment, removal, and dismissal of ministerial officers and unpaid apprentices. Of the system of appointment in general * The reference is to the Board's Eules. The sections in the margin are those of the chapter me utioued at the head of the paragraph. CHAP, IV.] MINISTERIAL OFFICERS. 73 we shall treat further on, but as regards apprentices we think it advisable here to say that the present system, which was originated by a resolution of Government so far back as 1856, does not work well, and is indeed open to grave objections. In the first place it throws open the Collector's office to a class of men who, not being paid, have very little to lose if detected in malprac- tices, and who being almost invariably related to the higher amla are pretty sure to be screened from punishment. These men having access to the records of all kinds have ample opportunities of communicating to the outside public matters which it is to the interest of Government to keep secret, and they are convenient go-betweens when amla have to be bribed. Moreover, as it is the universal tendency of native employes to hand over as much of their work as possible to those below them, these inexperienced and unqualified apprentices are made to do a great deal of work which ought to be done by the amla themselves, and the work is in consequence badly done. The President of the Commission is able to assert from his experience as a Commissioner that whenever a Collector's office is found in a slovenly and disordered condition, with strong suspicion of corrupt practices on the part of the amla, that office is also always found to be swarming with apprentices. If these apprentices were guaranteed the succession to permanent appointments in the office as they fell vacant, there might be some hold over them — some chance of their behaving correctly. But the existing rules give apprentices no preferential claim over outsiders ; and while this is the case, they have no incentive to good conduct. We consider that the practice of admitting apprentices is an erroneous one, and we would not allow any but paid officials to be employed in Grovernment offices. If the system of apprentices is retained at all, it should be in a much modified form : their number should be very much reduced ; their duties should be strictly defined ; they should receive some salary, however small ; and should be authoritatively declared to have a claim to succeed to vacancies in preference to outsiders in the office in which they have been serving. Clause 2 of this section prescribes that all appointments to posts bearing a . ^ salary of Rs. 10 and upwards shall be reported to eo ion , c ause ^. ^j^^ Commissioner for sanction. This we think quite unnecessary. The Collector, as the officer who is responsible for the proper management of the district, should be allowed to select his own amla without applying for sanction or confirmation of higher authority. The present rule is founded on section 15, Regulation Vof 1804, the whole of which has been repealed, and with it, therefore, the authority for the rule itself. This is a case which comes under our third principle. As any official or outsider who believes that his merits or claims have not been duly considered has the power of appeal, there is no necessity for the Collector to apply for sanction to the appointment. The same principle also applies to the report to the Board prescribed by clause 8. When a dismissed official is declared incapable of being again employed in Government service, a notification to that efPect is published in the Gazette, and this seems to us to be a sufficient safeguard against his re-employment. Section X, clause 3, authorises the Board to carry out reductions of estab- . lishment, reporting at the same time for the sanction ec ion , c ause . ^^ Government. We would authorise Commis- sioners to discharge this duty, and it should be made an item in their inspec- tions to inquire what reductions are possible. This would act as a powerful counterpoise to the tendency on the part of the higher amla to multiply establishments unnecessarily in order to provide a career for their relations and friends. The Commissioner would, we think, be better able to judge of the propriety and feasibility of reductions than the Board, because he goes to the Collector's offices and personally inquires into the working of all branches in a way that the Board cannot do. There is little or no fear of his ordering reductions to be made hastily or injudiciously, as an officer of his standing will always have had ample and painful experience of the difficulty of getting additions to establishments sanctioned when really needed. The tendency of an officer actually in charge of a district is to increase his establishments as much as possible, while that of an authority far removed from the actual working of the district is to cut down. The Commissioner, holding an inter- mediate place between these two extremes, is to a great extent free from either of these tendencies. He is so far responsible for the work being done promptly 10 74 REPORT OF THE SALARIES COMMISSION. [cHAP. IV. as to make him alive to the necessity of keeping up a sufficient staff, while he is so far above the influence of the local amla as not to be easily led to consent to an unnecessary increase in the staff. His action would also be more prompt than if he had to report to the Board. Any reductions he might direct would of course be reported to the Accountant-General in due course. Government Estates. [VOLrME I, CHAPTER III.] 79. This chapter opens with the declaration that it is the policy of Govern- ment to retain as many estates as possible under '"'*'°° ■ direct management in order to give its officers opportunities of becoming practically acquainted with the progress of agriculture and other cognate matters. Recently, liowever, this subject has received much attention from Government, and there has been a long correspondence with the Government of India. The latest orders on the subject are contained in » ^ . t 1 A- ' -K^ the letter mentioned in the margin,* It would, we * Government of India s JNo. , . , , ^^ -p ,^ • F- .' 164E— 46-2, dated 13th March think, be as well II this section were rewritten 1886. in accordance with these orders. As the Govern- of India has expressed a wish that no estates shall be sold without first making a record of rights, unless with the sanction of Government, we are unable to recommend any alteration in the procedure respecting this point. A rule might, however, be framed enabling Collectors to sell without sanction, on the prescribed conditions and terms, such petty estates as are governed by the principles laid down by Government. Clause 4 of section II lays down that Board's sanction must be obtained to including two or more estates in one Section II. clause 4. lotor breaking up one estate into several lots. In accordance with the principles on which we are proceeding, this provision may be cancelled. As it is provided in clause 6 that no estate which has been leased for a term of which a long period has yet to run is to be sold, and in clause 7 that estates which may be sold are to be transferred to the purchasers with the revenue fixed in perpetuity, no risk to the stability of the Government revenue can arise from breaking up or combining estates into lots of a convenient size, and the delay entailed by referring for sanction a matter in which no control is necessary, or, if it were necessary, could be efficiently exercised, may with advantage be avoided. Similarly we would allow Collectors to raise or reduce the upset prices ~, g at their discretion, instead of reserving that power to the Board, as provided in clause 8. If the rule is retained that the upset price shall ordinarily be twice the revenue, this is a sufficient guide for Collectors in conducting the sale ; and as the sum eventually obtained is not much, if at all, affected by the amount of the upset price, we see no advantage in referring the decision of this unimportant question to the Board. The advertisement should be sent direct to the Printer of the Calcutta Gazette. There is no need for its being sent through the Clauses an . Commissioner and Board, who merely pass it on after detaining it a day or two in each office. For " Commissioners" in clause 12 may in this case be read " Collectors." It is not necessary that the result of each sale should be reported separately to the Board : a paragraph on the subject of sales in the Annual Laud Revenue Report seems to us to be all that is required. Land Acquisition. [VOLUME I, CHAPTEE IV.] 80. Act X of 1870, under which land is acquired by Government for public purposes, vests the Collector or other officer exercising the powers of a Collector with full discretion, and guards against any injury to the public from the unfettered exercise of that discretion, not by appeal to the higher revenue authorities, but by a reference to the civil court. Consequently there is but little occasion for the Collector to seek for sanction to his proceedings CHAP. IV.] LAND REGISTRATION. 75 and there are only one or two points in this chapter of the Board's Rules which call for notice. Under the system proposed by us, the powers of the Board under the „ . _ , „„ , „. latter of these clauses would be exercised bv Section I, clauses 33 and 34. ^^^ Commissioner; but we think that sanction to the independent exercise by Deputy Collectors and other officers of the ])owers under this Act conferred upon them by Government is quite unneces- sary. When Government vests an officer with the powers of a Collector, it may be presumed to do so because it is confident that such officer is competent to exercise those powers. To invest him with the powers of a Collector, and then to rule that he shall not exercise those powers without reference to, and confir- mation by, the Collector seems inconsistent. It is giving with one hand and taking away with the other. The provision that in cases where the compensation exceeds Rs. 10,000 o ,. T 1 OS a demi-official reference shall be made to tho Com- oection I, clause So. . . , i i i • t . „ missioner causes great delay, and is productive of no benefit to either Government or the parties concerned. We think it mi^ht with advantage be cancelled. This clause provides for the submission of a report of formidable length ^ . ^ , „ and intricacy at the conclusion of each case. The Section I, clause 53. „ _ j.- i; ^u i. ■ , , preparation oi these reports is a very onerous task, and occupies a great deal of time, and we venture to think that no advantage results from them. There are thirteen headings to this report, and in nine of them each claim or case has to be separately entered. In acquiring a large or even a middling sized plot of land, the claims of a large number of persons interested have to be settled, and the entries in the nine columns abovemen- tioned often come to several scores or even hundreds. Every step of the long series of proceedings, every notice issued, every date of hearing, every minute particular, has to be entered for each of these claims. It is, we presume, with a view to exercising an effective control over the proceedings of the acquiring officer that the Board has prescribed this report ; but we would point out that the Act does not contemplate that such control should be exer- cised by the revenue authorities : the control practically rests with the civil court. And even if it be necessary for the Board to watch and control the proceed- ings, there is no necessity for such minute and excessive supervision. When a Collector or other officer takes action under other laws, often in matters quite as ftnportant, and more so, than acquiring land, he is not required to report every step of his proceedings. He completes his case, gives his decision, and closes his record, leaving the parties, if so minded, to appeal or to have recourse to the civil court. Why should not a land acquisition case be treated in the same manner ? All the facts contained in this report are placed on record day by day as they occur in the acquisition officer's file ; and if at any time it should be necessary for the controlling authority to inform itself of what has been done at any stage of the proceedings, it is easy to call for the record and ascertain the particulars therefrom. As the Board distinctly admits in clause 62 that neither it nor the Commissioner has any power to alter or modify the Collector's orders, it is obvious that the submission of this detailed report cannot be necessary or productive of any result. As, moreover, it is a part of our system to substitute control by inspection for control by reports and returns, any supervision which it may be thought desirable to exercise over the Collector's proceedings under this Act will in future be secured by requiring the Com- missioner, during the course of his inspection, to call for and examine the records of land acquisition cases, and to point out to the acquisition officer any errors of judgment or procedure which he may detect. If this is done. Collectors may with safety be trusted to carry out proceedings without further supervision, and may be relieved from the incubus of this elaborate report. The statement in appendix F may also be dispensed with. Land Registration. [VOLUME I, CHAPTEE V.] 81. On the passing of Bengal Council Act VII of 1876, a new and more complete system of registering titles to land was set on foot ; and it is to this 10 a 76 EEPOET OF THE SALARIES COMMISSION. [cHAP. IV. initial registration, as it is called, that most of the rules in this chapter refer. As, however, initial registration has been completed in nearly all the districts in Bengal, much of this procedure has ceased to have any importance. It is with intermediate registration — that is, the recording of the changes in the possession of lands that are constantly occurring from death or sale or transfer — that we have now to deal. With regard to those powers under this Act which are vested by law or rule in the Board, we have already suggested that they should be transferred to Commissioners by the Delegating Act. The procedure under this Act is of so purely routine a nature that it does not call for minute and constant control. Section 5 of the Act gives to the Board the power of deciding in what . language the registers should be kept ; but this power may be delegated to Collectors, who are the best judges of what language is most suitable with reference to the peculiarities of their respective districts. Similarly the power of entering in, or removing from, the Register B, part I, . revenue-free lands might with advantage be dele- ection , c ause . gated to the Collector. If any private person is injured by the Collector's proceedings, he has his remedy in appeal ; and if Government is injured, the Commissioner on his inspection will find it out and remedy it. The power of opening new intermediate registers when necessary may . also be delegated to the Collector. It does not , c anse . require the talent and experience of the Board to find out when a book is so full of corrections as to require to be rewritten. An officer who is thought fit to have charge of a district may surely be trusted to settle so small a matter as this without applying for sanction. Land Revenue Roll. [volume i, chapter vi.] 82. Under the system of transferring the powers of the Board to Commis- „^ , , , sioners, the sanctions prescribed in these two clauses ^ Section III, clauses 1 and 5. ^^^^^^ ^^,j ^^ ^^^ j^^^^^^ ^^^^^^ g^^ ^^ ^^^^^ whether it is necessary that any sanction should be applied for at all for removing ^ttates from the roll. In this, as in many other matters of detail, it would be a simpler plan to lay down certain general principles or lines of action than to require Collectors to apply for sanction in each individual case. Thus in the present instance the Board might be requested to define precisely all the circumstances under which an estate was liable to be removed, and to authorise Collectors to remove of their own motion any estate to which those circumstances applied. If this were done, then Collectors would only have to refer for instruc- tions those cases in which they were doubtful whether the circumstances or conditions did or did not apply. By this means a saving of labour would be effected, and Commissioners in the course of their inspections could satisfy themselves that no estates had been improperly removed. Similarly, as Govern- ment has authorised the redemption of petty estates, and has fixed the terms of redemption, and as it is further stated to be desirable to encourage such redemptions, there seems to be no reason why Collectors should not carry out, without any reference, the redemption of all estates the proprietors of which pay in the amount fixed by Government. Such cases are not frequent in any district ; still, so far as they occur, our suggestion would result in a saving of labour. The cancelment of a lease for default where the annual revenue exceeds . Rs. 500, and cancelment by consent of the lessee, ec ion , c ause . ^^^ simple matters quite within the competence of a Collector to decide. No previous application for sanction should be required. Collectors are already allowed to cancel on default where the revenue is less than Rs. 500, and the amount of revenue does not really afi"ect the question. The conditions are the same in both cases, and there is no reason why the procedure should not be the same also. CHAP. IV.] LAND IMPEOVEMEKT L0AN8. 77 Land Improvement Loans. [VOLUME, I, CHAPTER VII.] 83. Section IV of this chapter treats of loans under Act XIX of 1883, and contains certain provisions which, though in accordance with the spirit of centralisation in force at the time the rules were issued, will require modi- fication to bring them into harmony with the larger amount of independence now proposed to be allowed to local officers. The Collector's power of sanction is limited to Rs. 1,000, and that of the ^„ , , ,,, Commissioner to Rs. 5,000, but practically it calls Section IV, clauses 4 a.d 11. ^^^ precisely the same degree of ability and expe- rience to decide whether a loan of one or of ten thousand rupees shall be made. As a budget estimate has under rule 2 to be submitted for sanction six months before the beginning of the year in which the loans are to be made, and as a divisional allotment is made by the Board, over the expenditure and distribution of which the Commissioner has full power, there is no reason why each Collector should not have authority to make loans of any amount up to the limit of his allotment without wasting time in applying for sanction. This is one of those cases which fall under our second principle. The sanctioning authority has no means of judging whether a loan can safely be made or not, beyond what the Collector chooses to report, and the Collector may surely be trusted to make his allotment go as far as possible, and not to lend all his money to one man, knowing as he does how difficult it will be for him to get more money when his allotment is spent. If, however. Government should be apprehensive that, by allowing the Collector to spend up to the limit of his allot- ment without control the money might be injudiciously distributed either by too much being given to the first applicant, so as not to leave any for those that came later, or by all the money being lent early in the year, leaving nothing to meet subsequent demands, it would be easy and simple to provide against either of these contingencies by the following system. Of the works classed as " improvements" in section 4, clause (2) of the Act, all, or nearly all, are works which can only be carried on in dry seasons of the year. The Collector will ordinarily be informed of the amount placed at his disposal not later than the beginning of May. He should then set aside a certain portion, say one- fifth of the whole allotment, to meet cases of sudden and unforeseen calamity, and proceed to allot the rest. He should have previously given notice that persons who applied later than the 1st of May would run the risk of not getting loans in that year. As soon as he receives information as to the amount at his disposal, he should cause the local inquiries to be made and distribute the money rateably among those applicants whose proposed improvements were held to be deserving of support. The one-fifth reserve would be available for meeting the only demands which could come up during the rains, namely, cases arising from insufiicient rainfall falling under head (a) of section 4, clause (2), where it might be necessary to execute works for supply of water, and for those under head (c), protection from sudden and unexpected floods. No other works could be undertaken till after the cessation of the rains, and the Collector would therefore have ample time to consider each project before disbursing money. With some such arrangement as this, which we only suggest in general terms, knowing how much the circumstances of one part of the country differ from those of another part, all risk of the allotment being injudiciously expended would be avoided, and there would be no need to require Collectors to apply for previous sanction. Clause 10 '^^® sanction in this clause might be trans- ferred to the Commissioner. As the Collector has power to suspend the payment of instalments, there is „, jy no necessity for him to report each occasion of exercising that power. The Commissioner on his tour of inspection can satisfy himself that the power has not been improperly exercised. 78 eeport of the salaries commission. [chap. iv. Agriculturists' Loans Act. [volume i, chapter vii, section iva.] The rules under this Act are precisely analogous to those under the Land Improvement Loans Act, and the recommendations made in the preced- ing paragraph apply equally to these rules. Pensions. [VOLUME I, CHAPTER 7III.] 84, The law on this subject is contained in Act XXIII of 1871. The only provisions of that Act which concern the present inquiry are sections 5, 8, and 14. By these sections the chief controlling revenue authority is authorised to make rules regarding — i. — The manner in which Collectors and Deputy Commissioners shall dispose of claims to pensions or grants (section 5). ii. — The payment of pensions or grants by Collectors or Deputy Com- missioners (section 8). iii. — The place and time of payment, identification of claimant, record, certificates, registers, references to civil courts, and general conduct of officers under the Act (section 14). It is in virtue of this authorisation that the rules under section 14 contained in chapter VIII have been issued. But there exists also another set of rules in the Civil Pension Code, chapter XII, and further rules regarding the payment of pensions are to be found in volume I, chapter 13 of the Civil Account Code. It is true that in the preliminary section of chapter VIII the Board guard against any risk of clashing with the Accounts Department by explaining that their rules apply only to political and territorial pensions, while those of the Accounts Department refer to service pensions and gratuities for service, yet some of the rules in chapter 1 3 of the Civil Account Code certainly refer both to service and political pensions ; and even if they did not do so, uniformity and saving of time and trouble would be effected by having only one set of rules for the payment of both classes of pension. At present there are one or two points of difference for which no valid reason, as far as we can see, exists. Thus, under Civil Pension Code, 176 (2), a Collector may order payment of a service pension at any subdivisional treasury in his district, and in such a case the Civil Account Code, XIII, 4, merely requires that the receipts of the payees shall be separately taken and appended to the list of payments. As regards political pensions, however, the Board, in section 3, clause 2, directs that the pensioners can only obtain payment at a subdivision by the tedious process of filing a receipt and life-certificate, which is to be sent to the Collector, who in return issues a cheque upon the subdivisional treasure chest. The pensioner cannot get his money till the cheque comes from the Collector, which may be a week or ten days from the time he has filed his receipt and life- certificate. It would be better in our opinion to assimilate the procedure in respect of political pensions to that of civil pensions, and allow the subdivisional officer to disburse the amount on presentation of a receipt, and after the usual identification, without waiting for the Collector to send him a cheque from head-quarters. The rule in clause 3, requiring pensioners to appear once in six months before the Collector at head-quarters, is unnecessary, and should be fiiscontinued. There is a second discrepancy in the matter of lapsed orders. The Civil Pension Code, section 177, directs that if a pensioner does not appear for more than six months, his pay order must be returned to the Accountant-General. If, however, he subsequently appears, the Collector or other disbursing officer may send for the pay order from the Accountant-General's office and resume payments. The payment of the arrears that have accumulated cannot, however, be made without the sanction of the Accountant-General, and if the amount of arrears exceeds Rs. 1,000, of the Local Government. The small amount of hard- ship to the pensioners involved in their having to wait some time for sanction is CHAP. IV.] PRACTICE AND PEOCEDUEE. 79 not of much moment, and has its value, as deterring careless and unpunctual people from delaying to draw their pensions for some months and then applying for large sums — a practice which is productive of much trouble and leads to confusion in the accounts. The Board's rule, however, is much more intricate than the Accountant- General's. It is (section 2, clause 7) that if the pension is not drawn for six months the Commissioner's sanction must be obtained, not only to the payment of the arrears, but also to the continuance of the pension ; if not drawn for one year, the Board's sanction ; if not drawn for two years, that of Government is required. The reason for this ascending scale of sanctions is not very clear, for it does not require, as a rule, greater ability or experience to decide such a matter as this when the delay has amounted to one year than when it has amounted to six months. The only point in any case to be ascertained is whether the delay to apply for payment arises from any cause which would justify withholding payment of the arrears ; and this is a matter which a Commissioner may fairly be held competent to decide. We recommend that the procedure be assimilated to that in the Civil Pension Code, substituting the Commissioner for the Accountant-General. In respect also of payment of arrears to the heirs of a deceased pensioner, there is a divergence between the two forms of procedure. That of the Accounts Code is that if the heirs apply within six months the Collector may pay them the arrears without sanction. After six months the Accountant- General's sanction is required for sums under Rs. 100 ; that of Government for larger sums. The Board's rule is (section 2, clause 2) that no payment to heirs can be made at all without sanction; up to one year the Commissioner's sanction, and after one year that of the Board is necessary. The practice should, we think, be assimilated to that of the Accountant-General, substituting the Commissioner for that officer and the Board for Government. Peactice and Peoceduee. [VOLUME I, CHAPTER IX.] 85. The whole of this chapter will have to be remodelled if the recommendations made by us in this report are adopted. The modi- fications which we propose to introduce will be found in their proper places under different sections of this report. Here it is only necessary to mention those which refer to the system of sanctions. By these two clauses Commissioners and Collectors are forbidden to issue circulars or general instructions to their subor- Section I, clauses 1 and 2. ^j^^^^^ ^^ ^^.^^^ ^^ j^^ ^^^ practice, or to alter any existing practice, except in consequence of changes in the law, without the sanction in the former case of the Board, in the latter of the Commis- sioner. So far as this restriction refers to law, it is in our opinion justifiable and should be retained ; but as regards practice we think the time has now arrived when it may be very much modified, if not completely withdrawn. We believe that all officers of experience will agree with us in saying that the striving after uniformity which this rule evidences is one of the most serious hindrances to efficient administration that they have to encounter. So long as the government of these provinces was carried on by a system of rigid central- isation, uniformity was tb a certain extent indispensable, because it would be practically impossible for the authorities at head-quarters to bear in mind and regulate their proceedings by a multitude of local customs suited to local peculiarities. To a certain extent perhaps this could be done ; the Board or the Secretariat could perhaps be fairly expected to remember that Orissa districts differed in many leading features from Behar districts, and so on. But when they had to descend to minute particulars, it would be impossible for them to remember and calculate the effect of a vast mass of minor technicalities, differing perhaps in each district in the Lower Provinces. The Board of Revenue, whose frequently issued circulars are the principal means of main- taining uniformity of practice in Collectors' offices, will probably admit that correspondence arises from the difficulty which district officers experience in fitting the orders contained in these circulars to the circumstances of their particular districts, and that such correspondence ends either in the Board sanctioning departures from the standard practice or in the orders remaining 80 EEPOET OP THE SALARIES COMMISSION. [cHAP. IV. inoperative ; so that there is not in fact absolute uniformity throughout the country, and the necessary divergences from the practice prescribed by the Board have to be conceded at the cost of a long correspondence. Under these circumstances there can be little doubt that it would be a distinct gain if what is now done as the result of much writing were allowed to be done by Commissioners and district officers suo motu. We would not, however, be understood to recommend that these officers should be left without any guidance at all. The Board of Revenue or other central controlling authority must continue to issue circulars, because such central authority is the only body that can collect and compare the suggestions of local officers, and by thus obtaining the opinions of the cleverest and most experienced officials is in a better position than any one else to decide what is the best practice to adopt. Collectors would doubtless be very thankful for such guidance, and for some years to come at least would be very much at sea without it. But these circulars should not exclude, as they do at present, all possibility of divergence to suit local peculiarities. Both Commissioners and Collectors should be at liberty to introduce special practices which might tend to the better working of any department, and so far from being forbidden to do so, should be encouraged to use their intelligence in devising ways and means for carrying out laws and rules in such a manner as to secure the fullest appli- cations and the most useful results under the peculiar circumstances of their districts. The constant striving for a mere formal uniformity presses with cruel weight at present upon local officers, and stifles many a measure which might be fertile in improvements. It will of course be said in reply to this that there is nothing to prevent Collectors under the present system from making suggestions, and that such suggestions are often welcomed by the authorities and acted upon. This is true, but it is none the less true on the other hand that with the scanty leisure at their disposal local officers shrink from the expenditure of time and labour involved in making their views understood by the higher authorities ; that they often fail in convincing their superiors because these latter lack the local knowledge necessary to the under- standing of these views ; and that it is therefore felt to be less trouble to try and carry out an unsuitable order than to protest, argue, explain, suggest, compile columns of figures in support of arguments, and iu various ways struggle to obtain permission to alter the rule. It will also be said. What is to become of the administration if every officer is to be allowed to manipulate the law as he pleases ? We do not propose this, or anything approaching it. That would be chaos ; but there is a wide interval between unbridled license and the restraint of a strait waistcoat. Let there be, as now, circulars laying down a method of procedure to be carried out as far as may be possible, and let there be some control over diver- gencies. Such control may be exercised over Collectors by Commissioners at their periodical inspections, and over Commissioners by means of the Board's inspections. Recoeds. [VOLUME I, CHAPTER XI.] 86. With the check provided by the rule made by the Board under section 4, Act III of 1879, that no unreturned exhibit or o X- T-rr 1 ,« private document shall be destroyed without one Section rv, clause 13. ^ .i > i- i • • ^ x. • . l month s notice having previously been given, the provision in this clause becomes unnecessary. A Collector may fairly be trusted to destroy illegible or useless documents without asking the Commissioner's sanction. Section IV A, clauses 7 and 8. The same remark applies to these clauses. Excise. [VOLUME I, CHAPTEE XV.] 87. Although the subject of excise has recently been exhaustively dealt with by the Excise Commission, yet the labours of that body were directed more to questions of general principle than to administrative details. The following remarks are not therefore superfluous, nor do they in any way conflict with the recommendations of that Commission. CHAP. IV.] EXCISE. 81 Under this clause the Collector submits every year through the Commis- . sioner to the Board two lists of excise shops to be , c ause . settled in his district for the year in question. When the Board's sanction is received the shops are settled, and a report of the result of the settlement is again submitted to the Board under clause 30. The only purpose that these lists can serve is to give the Board a niore or less conjectural forecast of the year's operations, while the preparation of them entails very much clerical work, and causes considerable delay. One of these state- ments has as many as 12 columns, embodying information regarding the description and number of shops in existence during each of the three preceding years, and the amount of license fees, duty, &c., levied from them ; the other has five columns, showing — '1) Name of exciseable article; 2) Number of shops proposed ; (3) Minimum and maximum amount of monthly average license fee for the last three years ; (4) Minimum and maximum amount of license fee now payable ; (5) Minimum and maximum amount of upset price, if any, proposed. It is true that in paragraph 16 of the Grovernment resolution on the Excise Commission's Report the proposals of that Commission to reduce the number of shops and to fix them with reference to the actual number of consumers have been approved, as also the recommendation that greater care should be exercised in selecting the sites of shops. But in these matters, which can only be properly dealt with by officers possessing considerable knowledge of the localities, it does not seem necessary that the Board should be referred to for sanction in every case. The final report of the settlement of shops will show whether the number of shops has been properly fixed and the sites judiciously selected. Among a population for the most part stationary, these two points might well be fixed at once and for good. Such minor changes as might be rendered necessary either in the number or sites of shops could be carried out year by year under sanction of the Commissioner. It would be sufficient if the Board had a report of the result of each year's settlement. We think that the sanction of the Commissioner is sufficient to the issue of " combined licenses," while under this rule the sanction both of the Commissioner and the Board is required. It seems to us that the Collector is the best judge as to the minimum fee -^ to be demanded for a retail license under the fixed ' '' ''"^° ■ license-fee system. The sanction of the Board in such matter is merely nominal. We would therefore suggest that the words " subject to confirmation by the Board " be expunged. The cost of preventive establishments attached to distilleries where rum is g . „j , - manufactured is payable by the distiller, and as the ' ^ ■ Collector is the best judge as to what establishment is actually necessary for the effective prevention of illicit purchases, the sanction of the Board to these establishments seems to be unnecessary. If the distiller feels aggrieved by the arrangement made by the Collector, he may appeal to the Commissioner. o .• VT , ,„ The Commissioner may be authorised to fix the Section JLI, clause 42. , n ,• ,.n » •' rate of distillery fees. Deficiency found in the stock of ganja in a warehouse is written off with Q„„t;„„ vvTT 1 rn t^6 sanction of the Commissioner, the owner of bection XVII, clause 50. ,, , , . -i i i> i r. • the wareliouse being responsible lor any deficiency in excess of 2^ per cent. The sanction of the Commissioner is also required to the destruction of the refuse or broken ganja. These sanctions, which are merely of a routine character, might with advantage be dispensed with. When the Collector proposes to withdraw from any subdivisional officer Clauses 58 and 59. ^^J ^^ the powers given by therules in respect of the administration of ganja excise, a report has to be submitted to the Board through the Commissioner ; while subdivisional officers or other trustworthy excise-officers cannot grant ganja passes or receive payments of ganja duty unless authorised to do so by the Commissioner. 11 82 BEPOET OF THE SALARIES COMMISSION. [CHAP, IV, These restrictions may, we think, be removed, the Collector being left to exercise his own discretion in such matters. Opium. [SUBSIDIAET RULES, VOLUME 11, CHAPTER II.] 88. The elaborate receipt prescribed for submission to the Board is quite unnecessary. The Board send an invoice or chalan Section I, clause 3. J^^} ^^^''l despatch, and all that is necessary is that the treasury ofhcer should sign and return this invoice in acknowledgment of having received the chests in good order. If they appear to have been tampered with in transit, the matter should be reported to the Collector, who should institute an inquiry into the matter. The excessive precautions indicated by the Board are quite uncalled for ; it is not, as a rule, while in transit in properly closed and sealed chests that oj^ium is smuggled. The smuggling takes place in quite a different way and through a different agency. The Collector should have the power of allowing opium to be sold at subdivisions whenever he considers it advisable ^''^^ ■ without applying to the Commissioner for sanction. This would not preclude interference on the Commissioner's part whenever called for. The Collector should be empowered to make his own arrangements in all c ^ -TTT ^ , cases for transmission of seized and confiscated Section III, clause 1. opium to the Opium Agent, Patna. There is no necessity for applying for the special orders of the Board when the quantity is too large to be sent by parcel post. The Collector is in this clause instructed, when making such reference, to indicate the best method of transmission. As, then, he knows the best method, and as (from the wording of the rule) the Board clearly does not, why not trust the Collector to act on his own knowledge ? This is a case falling under our second principle, in which we have the waste of time involved in a reference by an officer who knows how to act to an authority which knows only what he may tell it. „ ^ „r , o The powers of the Board under this clause may Section IV, clause 2. ^^ exercised by the Commissioner. ^ Partitions. [VOLUME II, chapter IIL] 89. Bengal Council Act VIII of 1876 was justly called by Mr. Dampier, when introducing it to the Council, " a bill of details." It enters so minutely into all the details of procedure as to leave very little to be provided for by executive authority. The chapter of the Board's Rules which treats of this subject is consequently very brief, and calls for few remarks. One or two points in the Act itself deserve notice. Under section 35 a Collector may quash a batwara if all the recorded proprietors move him to do so, but he cannot do so if there arise in the course of proceedings insurmountable obstacles to going on with the partition. In such a case, under section 36, the Commissioner's sanction is required before the partition can be quashed. In the debates on the Bill in Council no reason is given for making this distinction. It seems to us that there is no greater reason for the Commissioner's interference in the one case than in the other. Our first and third principles both apply here ; for as regards the former the quashing of the partition is a thing that must be done, seeing that obstacles to it are exhypothesi insurmountable, and as regards the latter, section 143 allows of an appeal, so that if any of the recorded proprietors are aggrieved by the partition being quashed they have a remedy. This is therefore a case which in our opinion should be dealt with by the Delegating Act, the powers of a Commissioner under section 36 being transferred to the Collector, with any alter- ation in section 143 that may be rendered necessary by this transfer of powers. This clause provides that all estimates of the cost of partition framed under section 39 shall be submitted to the Commis- Clause 4. sioner for sanction when less than Rs. 600, and to CHAP. IV.] SETTLEMENTS, 83 the Board when above that amount. This we consider unnecessary. Under section 145 all proceedings of a Collector are subject to the control and super- vision of the Commissioner, who can therefore modify any estimate if he be moved to do so by the parties, or if, from information gathered during his inspection, he sees reason to interfere. But as the Board has, in the exer- cise of the powers conferred on it by sections 39 and 152, laid down a scale of expenses, the Collector has already sufficient guidance in framing his estimate ; and as the costs are levied from the proprietors, there exists no risk of budget or other financial complications, rendering sanction of higher authority necessary. Reports of proceedings under sections 40 and 41 are to be made to the Commissioner. Under section 40 the Commissioner ^ ■ has power to saddle a proprietor with a portion of the costs in excess of his due share, if such proprietor causes vexatious obstacles or delays. This power may, in accordance with the remarks above regarding section 36, be transferred to Collectors by the Delegating Act, and this section may be added to the list of appealable orders in section 143. Road and Public Works Cess. [volume ii, chapter iv.] 90. Section 2 of this chapter contains the rules concerning valuation and revaluation. As the initial valuations have been . completed long ago in all districts excejit one or two, into which the Act is not likely to be intro- duced for some time to come, it is only revaluation which is as a rule likely to occur in future. The rules in this section, clauses 1 — 6, are based on section 12 of the Cess Act [IX, (B.C.) of 1880]. This section of the Act is probably one of those provisions which will come under the operation of our proposed Delegating Act, and the powers therein reserved to the Lieutenant-Grovernor may, as regards most districts, be delegated to the Board, or even to the Commissioner. It may, however, be found necessary to refrain from delegating them in districts or divisions where the question of the valuation of estates may from any cause become one of special importance. We do not therefore propose any change in the rules under section 2, as in any case, whether the power of ordering revaluation is retained by the Lieutenant-Governor or delegated, it will be necessary for the Collector to make lists of the estates to be revalued, and it will cause little or no extra trouble for him to submit copies of those lists to the sanctioning authority. The remissions specified in clause 2 might be made by the Collector of his . own authority. The case is one which falls under our first 2)rinciple, as all the grounds of remission are of such a nature that the remission must in simple justice and equity be made ; and as this must be done, there is no reason why time should be wasted in asking for sanction to do it. The class of remissions in clause 3 can only be sanctioned by the Board under section 37 of the Act ; but this power may advantageously be delegated to Collectors, Commissioners being required on their inspection tours to see that the ^Jower is not misused. There is very little risk in this delegation, as the grounds of remission are so clear and simple that the most careless officer can scarcely go wrong in applying them. Under section 46 of the Act the closing of a separate account of cesses payable by holders of revenue-free estates requires ppen X , page , c ause . ^^^q sanction of the Board. This power might also be delegated to Collectors. Under section 105 all proceedings of the Collector are subject to the control of the Commissioner, and this precaution is a sufficient guard against mistakes or misapplications of the law. Settlements. [VOLUME II, CHAPTER V.] 91. The changes introduced by the Tenancy Act will necessitate consider- able remodelling of the rules contained in this chapter, and the remarks which we have to make on this subject should therefore be read subject to such modifications as may be introduced by the Board while rewriting those rules, 11a 84 REPORT OF THE SALxVEIES COMMISSION. [CHAP. IV. The power of making a separate settlement under sanction of the Com- „ . ,^ , ^„ missioner may be exercised by the Collector without Section II, clause Of. ,. mi t • i i • i ■ i sanction. 1 he proceedmg is not one which involves any risk of injury to Government ; and if any injury should be inflicted upon private individuals, they have their remedy by civil suit. The powers of the Board under Regulation VII of 1822, section 10, clause 9, now exercised by Commissioners under Regulation I of 1829, might therefore be transferred to Collectors by the Delegating Act, Modifications of the Khoorda settlement rules need not be submitted to the - . ^^-. , Board for sanction. The Commissioner's sanction bection ill, clause 4. -n l (y> • ^ iii j. e rf • i Will be sumcient, or, as settlements of sumcient magnitude to require to be treated under those rules are of very rare occur- rence, it would perhaps be better to leave it to the discretion of the Commissioner to apply those rules or to substitute others more suitable to the circumstances of the case. This clause contains the orders of Government passed under section 5, Section V, clause 10. ^^* VIII (B.C.) of 1879, limiting the powers of officers in respect of sanctioning rates of rent in settlement proceedings. The limitation is a numerical one, the Collector having power to sanction in regular settlements when the number of ryots does not exceed 200 ; the Commissioner, when it does not exceed 400 ; and the Board in all other cases. This is in our opinion a jiurely arbitrary division of power. There is no reason why the determination of rates of rent should be more difficult in an estate wliere there are many ryots than in one where there are few. On the contrary, it is often in the smaller estates that the determin- ation is difficult, owing to the scantiness of the data for comparison, while it is easy in large estates, where such data are abundant. Such minute and copious instructions have been issued by the Board regarding the fixing of rates that even the most careless officers can hardly go wi'ong ; and if they should do so, there are here, as in so many other matters, the two safeguards against injury to Government or the parties. The first is provided by the Commissioner's inspection ; the latter by the power of objection and appeal given by the law. Whenever any case of a special nature or presenting peculiar difficulties arose, a Collector would naturally consult his Commissioner, but in ordinary cases he might be left to determine the rates himself. We are aware that very much depends in a settlement upon the rates being properly fixed, and that the Board very rightly attach much importance to this stage of the proceed- ings; but it does not seem to be necessary that they should themselves examine and discuss the tables of rates in all except very petty settlements, as they do at present. The fact that a matter is important is a very good reason for making the Collector take extra pains about it : it is not a reason for the higher authorities taking it out of his hands and doing it themselves. Such a practice, which is only too common in our present system, not only has the bad effect of making the subordinate officers careless and preventing them from acquiring that experience which is only to be gained by diligently and thoughtfully working out administrative problems for themselves, and feeling themselves personally responsible for the results, but it also causes great delay, and opens the door to endless discussions, to calls for further explanation, and to the numerous misunderstandings of facts which must of necessity arise when an authority at a distance from the seat of operations has to form a decision from imperfect and confused reports. The Collector and the settlement officer are so near one another that in the event of the report not being clear they can meet and discuss the question, and the Collector thus possesses an advantage which neither the Board nor even the Commissioner can ordinarily have. For these reasons we strongly recommend that the Collector should be vested with the power of sanctioning the rates of rent in all cases, subject of course to the general instructions of the higher revenue authorities and the appeal provided by law. In cases where the Deara survey rules appended to this section are wholly . _ . applicable, they may be adopted without applying Section XII, clause 12. e j.v u jj i.- j ^•Il j.- i for the Board's sanction, and modifications only reported to the Commissioner for approval, leaving that officer to consult the Board in cases where the modifications proposed involve some important change CHAP. IV.] SETTLEMENTS. 85 of principle. Where the modifications are simple and obviously necessary, we see no reason why the Commissioner should not authorise their introduction withot further reference. . It does not seem necessary that the Board's ec ion , c ause . sanction sliould be taken to proceedings under section 1, Act XXXI of 1858. The words " revenue authorities " in that section are vague, and may be held to apply to any authority, from the Board to the Collector. If, however, it be held that they refer to the Board only, then these powers might be given to Collectors by the Delegating Act. The remarks on the subject of confirmation of settlements in the following paran-raph apply to the rules in this clause regarding Section XV. clause 5. settlements of fisheries also. The rules laid down by Government limiting the powers of officers to „ ,. ^,,,, , , confirm settlements are open to the same objections Section XVI, clause I. ,, -,. ,t ^r • c t n as those regarding the nxmg oi rates or rent discussed above under section 5, clause 10 of this chapter. The practice of limiting the sanctioning power of officers according to the size of the estate and the duration of the settlement has probably arisen more from the diffi- culty of fixing any other limit than from any well-grounded belief in the soundness of the principle. As a matter of fact there is in general no greater difficulty in undertaking and disposing of a large settlement than a small one. It is perhaps expedient that no permanent settlement of any kind and no temporary settlement in which the Government revenue is very large should be completed without the consent of Government, because, where very large and permanent changes of the land revenue are proposed, important financial considerations are involved, and it is necessary that Government should consider the question before an irrevocable step is taken. Paragraphs 3 and 4 of the Government rules in this clause should therefore in our opinion remain unchanged, but we would recommend that the provisions of paragraph 2 should be modified as follows : — jy' [ The Collector (as at present). jy I The Collector. Yj f The Commissioner. VII. Government. In other words, all summary settlements should be confirmed by Collectors and all regular settlements by Commissioners. This affords a clear and intelli- gible line of demarcation, based on the reasonable ^Jrecaution that all settlements by which the public revenues are seriously affected should come under the consideration of the higher and more experienced officer, those by which they are not seriously affected under that of the lower and less experienced. The provision contained in IV(«), that only settlements up to the year fixed by Government for the termination of temporary settlements in the district should be within the Commissioner's power of sanction, is intended to prevent those officers from sanctioning settlements for any shorter period. But we think it may be fairly urged that since Government has publicly expressed its desire that settlements should not, except under peculiar circumstances, be made for shorter periods. Commissioners, and, for that matter, all other officers likewise, may be trusted loyally to give effect to that desire, and not to make settlements for short terms without good and sufficient reason. It can hardly be necessary for the Board to reserve the confirmation of all such settlements to itself, as if that were the only way of securing obedience to the wishes of Government. There is doubtless much truth in the old saying — "If you want a thing well done, do it yourself," but it is hardly fair to interpret that saying as meaning that the only safe way of having your orders carried out is to carry them out yourself. The same remark applies to the proviso which removes all farming settlements from the jurisdiction of (/ommissioners and reserves their confirmation to the Board. The effect of this latter rule is that a great number of very petty settlements, in which for one cause or another farming 86 REPORT OF THE SALARIES COMMISSION. [CHAP. IV. is the only arrangement possible, have now to be submitted to the Board to receive in a vast majority of instances a sanction which is purely formal. If a modified version of the rules now under discussion should, in conformity with our recommendations, be promulgated, it will, we think, be sufficient to insert a clause to the effect that short-term settlements and farming settlements are regarded with disfavour by Government, and are to be made only as an exception on occasions when, from the circumstances of the case, no other settlement is possible. The system of sanction would then stand thus — rSummary settlements ... ... The Collector. J Temporary (regular) settlements up I The Commissioner. Estates ... < to Es. 2o,000 ... ... ) 1 Temporary settlements above Rs.25, 000 j Board, subject to approval of I, Permanent settlements up to Es. 25,000 ) Government. Ditto above Es. 25,000 Government. Districts OR LARGE j Government of India. TRACTS. ) Wards, [volume ii, chaptee ix.] 92. The principal point for discussion under this head is whether the Board or the Commissioner shall be the Court of Wards. The practice in this respect has varied at different periods of our administration, but the Commissioner has held the post for perhaps the greater part of the time. In Act IX (B.C.) of 1879 the enactment at present in force, section 5, the Board is constituted Court of Wards, though under Act IV (B.C.) of 1870, the Act that preceded the present one, there was a separate Court of Wards for each Commissioner's Division. The change made by the Act of 1879 was in harmony with the centralising tendencies of the time, but has in our opinion very little to recommend it. Indeed, in order to make the arrangeroent at all workable, it was found necessary to give Government and the Board authority to delegate all or any of the powers of the Court to Commissioners and Collectors. Certain of these powers have already been delegated, as will be pointed out further on, but the delegation has been so limited that no substantial relief has been felt, and the Wards' Department consequently entails more correspondence of a formal nature, and more unnecessary and time-wasting routine upon Commissioners and Collectors, than almost any department of executive work. We are not aware that any strong reasons existed for transferring the power of the Court from Commissioners to the Board : no instances of mismanagement or other bad results arising from the former practice were quoted by the Honourable Member who had charge of the Bill in Council. Something was urged as to the advanta^-es of uniformity of practice, but the disadvantages of multiplying references, and the delay caused by writing for sanction and orders on a variety of petty details, were not, as far as we can ascertain, brought to the notice of the Council at the time the Bill was under discussion. The wording of section 15 of the Act is, however, wide enough to cover any amount of delegation, and we there- fore confine ourselves to recommending that the fullest advantage be now taken of the powers conferred by this section, so as to place the Commissioners of Divisions once more in reality, if not in name, in the position they formerly occupied as Courts of Wards for their respective Divisions, acting of course under the general control of the Board and of Government. Perhaps a more convenient way of arriving at this result would be by repealing section 15 of the Wards' Act altogether. Then, as by our proposed Delegating Act, any powers vested in the Board by laws passed since 1829 might be transferred to Commissioners, those powers contained in Act IX (B.C.) of 1879 could be transferred along with the rest, and Commissioners would thus become Courts of Wards. If the above recommendations be adopted, these two sections will have to Section I, clauses 7. 9. ^,^ slightly altered, so as to give to Commissioners the power of deciding whether an estate shall be Section II, clause 4. ^^^^^^ ^.^^^.^^ ^^ ]^y ^1^^ q^^^^ ^^ -yy-^^.^jg ^^ ^^^ request of the civil court or not. In the event of an estate lying in two CHAP. IV.] COUET OF WARDS. 87 Commissioners' Divisions, the Board or Government should decide which of tlie two Commissioners shall exercise the functions of Court of Wards in respect thereof. There is at present an excessive degree of centralisation in respect of entertaining establishments for the management Section III, clause 1. of estates. Under this rule all establishments to be charged to a particular estate, and even the number of officers and servants to be entertained, require the Board's sanction. This leads to a long corre- spondence, in which the Board usually ends by sanctioning the establishment proposed by the Collector. It would save much time, and be perfectly feasible, to draw up a standard scale of establishments to be entertained in estates of different sizes, allowing a margin for those estates which, on account of the lands being scattered or for other reasons, require a larger or smaller establishment. Collectors could then appoint up to the standard scale without applying for sanction. We do not think it necessary that the exact number of persons to be appointed and the precise salary to be drawn by each should be prescribed in the standard scale, as these are details which must of necessity vary in different parts of the country, and the determination of them may fairly be left to the Collector, subject to the general control of the Commissioner. A general outline of the kind of establishment to be entertained in estates of different sizes would be sufficient. Establishments to be charged to the general fund require under the present rule the sanction of Government. This is based on section 17 of Act IX (B.C.) of 1879 as amended by section 3, Act III (B.C.) of 1881, but the power may be transferred to the Commissioner by the Delegating Act or by section 15 of the present Wards' Act. It is not expedient or productive of any good results that Government should interfere in petty details of this nature. Such interference merely causes delay and multiplies correspondence, while it does not enable Government to exercisa any real control, because in a majority of instances Government has no means of knowing what is the number of the persons who should be employed, or of judging what salary they should enjoy, beyond what may be reported by the Commissioner and Collector. The case therefore falls under our second principle. This clause defines the limits within which the various authorities may make appointments. Managers may appoint to Section III, clause 3. ^^^^^ ^^^ ^^j^^^ ^^ ^^^^^ -^ j^^^ ^^^^ ^^ ^^^ Collectors to those from Rs. 10 to Rs. 50, Commissioners to those from Rs. 50 to Rs. 200. Anything above Rs. 200 requires the sanction of Government. We have before expressed our opinion that the system of money limits to powers of sanction rests on no logical basis, and in the present case we are decidedly of opinion that it would be far more rational and productive of better results if the limits of the sanctioning powers of the various authorities were fixed with reference to the nature of the appointment instead of the salary attached to it. As matters stand at present, the Collector can ajjpoint the whole establishment of a small estate from the manager downwards, whereas in a large estate he may not be allowed to appoint any but the inferior employes. The assumption being that the more important the work the higher should be the authority by which it is done, the present rule leads distinctly to the inference that it is thought more important to select a good staff for a large estate than for a small one. But as the estate is managed for the benefit of the proprietor, this inference is a false one : it is just as much a matter of importance to the proprietor of a small estate to have his property well managed as it is to the proprietor of a large one. 93. Establishments for the management of wards' estates may be roughly grouped into three classes : — I. — The manager. II. — The superior officials. III. — The inferior officials. The appointment of manager is all important : everything depends on the manager. The system at present in force is that when a manager is required Government sends a list of three names to the Board, who select one of the three either with or without consulting the Commissioner and Collector. 88 REPORT OF THE SALARIES COMMISSION. [CHAP. IV. This system, if we rightly understand it, has much to recommend it ; it secures the services of men who have gained experience by managing other wards' estates, while at the same time those who are actually in charge of estates know that their names are borne on the Government list, and that if they do well in their present appointment they are sure to get another when this one ceases. They have therefore an incentive to exertion and good conduct. But in order that this system may work properly and produce the above results, it is absolutely essential that it should be worked precisely as we have assumed it to be. It would lose all its value and become positively detrimental if the choice of three names sent by Government to the Board is not strictly confined to those on the list kept by Government, It is also indispensable that the Government list should contain three classes of names only, viz. (i) past managers eligible for re-employment, (ii) young men of ability desirous of entering on the profes- sion of managers of wards' estates as a career, and (iii) sub-managers or other persons who by holding subordinate posts in wards' offices have qualified them- selves for promotion to managerships. Government should also, in selecting the three names to be sent to the Board, take into consideration the size and nature of the estate, and for large and difficult estates should nominate only men of the first class, i.e., old managers eligible for re-employment, while for smaller and less difficult estates men of the other two classes might be nomin- ated. We would also recommend that publicity be given to this list by inserting in the Quarterly Civil List the names of all those now or lately employed, so that all the men whose names were on the list might know exactly how they stood and what their relative claims were. As the matter at present stands, the list being kept secret and no man knowing how his name may be got on to it, or how far his claims have been properly recorded and taken into consideration, the system gives rise to much dissatis- faction and to rumours of favoritism, which, although doubtless totally without foundation, yet do harm by making men discontented and indifferent to their work. With a projierly maintained publicly issued list, the profession of wards' management would become a recognised branch of the public service; a far better class of men would be attracted to it ; there would be less dis- honesty and much better work. If this were done, there would be no necessity for keeping up the money limit of Rs. 200 at present in force. The rule might be laid down that managers to all estates should be appointed by the Board from a list to be supjDlied by Government. It may be objected that it is not worth the while of Government to send three names for selection for very petty estates, in which the salary of manager is very small, and that possibly men who had managed large estates previously might not be willing to accept the managership of a small estate. This is true, but sub-managers and other superior officials would, as a rule, be quite willing to take such appointments, and so would young men entering on their career. Moreover, the practice is now gaining ground of grouping several small estates under one manager ; and if this practice be encouraged, as we think it should be, it will very rarely happen that a small estate is left to be separately managed by a manager on a small salary. There are, in fact, two systems to choose from : one under which Government is sujjposed to keep a private list from which it nominates and the Board selects managers for large estates, leaving Commissioners and Collectors to select those for small ones ; and the other under which Government would keep a regular published list, and from that would nominate managers for all estates, large and small alike. We think there can be no manner of doubt which of these two systems is the fairest to the persons employed and the most advantageous to the estates under management. Under the head of superior officials we would class all those who take an important part in the administration, and especially those who have the custody of money. Such are sub-managers, tehsildars, treasurers, and simi- lar officers. The inferior officials are those who are employed on merely ministerial work — clerks and the like. Under the present system no distinc- tion beyond that of salary is made between these two classes of appointment. Clause 9 of the section we are discussing provides that when a manager draws more than Rs. 200 a month he may be allowed by the Commissioner and Collector to appoint all his subordinates drawing salaries up to Rs. 200. The effect of this rule is that in estates large enough to require a manager on a salary higher than Rs. 200 all the subordinates may be appointed by the CHAP. IV.] COURT OF WARDS. 89 manager, while in smaller estates they may not. So that while in a small estate the man who keeps the cash is appointed by the Collector or even the Commissioner, in a large estate, where presumably he has much more cash to keep, he may be appointed by the manager, who, whatever his merits, may fairly be assumed not to be so responsible an officer or likely to make so good a selection as the Commissioner or Collector. We do not think it necessary to waste many words in proving that the money limit fixed by the present rules is peculiarly inapplicable to the class of appointments in question. It will, we think, be admitted without hesitation that greater care is needed in select- ing men to fill appointments of heavy responsibility than lighter posts ; and, acting on this principle, we would recommend that for all those appointments in wards' estates which we class as superior the manager, whether he draws a large or a small salary, should nominate, and the Collector should appoint ; while for those posts classed as inferior, the appointment should in all cases rest with the manager. It may perhaps be thought advisable to allow of a reference to the Commissioner in cases where the Manager and Collector disagree, but such references should not as a rule be encouraged. The manager and the Collector will of course exercise their respective powers under the general control of the Commissioner and the Board, but will be saved the trouble of applying for sanction to every appointment that may have to be made. In exceptionally large estates perhaps the appointments of superior officers might be made subject to the sanction of Board, but the general rule should be as stated above. Clause 10 ^^ *^^^ above recommendations are accepted, this clause may be struck out. In accordance with the views we have expressed above, we would suggest , ,„ certain modifications in the rules resrardinar Clauses 11 and 12. -i , n i j- . , • i-ii punishments of subordinates contained in these two clauses. As regards dismissal, the authority who appoints should logically have also the power of dismissal, subject of course to appeal to higher authority. Managers therefore would by our scheme be empowered to dismiss without reference all persons holding inferior posts, while those holding superior posts would be disuiissable by the Collector on the recommendation of the manager. Clause 12 only allows managers drawing more than Rs. 200 to fine their employes, but we consider it very desirable to strengthen the hands of managers of all classes by allowing them to fine all their subordinates, whether appointed by themselves or not. We draw a distinction between dismissal and fine. The former is a very serious punishment, involving, in the superior grades at least, destruction to a man's future career ; the latter is merely a matter of correctionary discipline, and unless frequently incurred does not bring about any permanent injury to the person fined. It need not therefore be hedged about by the precautions which are necessary to guard against abuse in the matter of dismissal. We have known so many instances of really capable honest managers being thwarted by the idleness and corruptness of their subordinates, that we are led strongly to recommend that the power of fining should be conceded to them in all cases. A great deal of time is, as every Commissioner and Collector can testify, wasted in submitting and receiving reports from managers to Collectors regarding the misdoings of subordinates ; and this is more often the case in small estates than in large ones, because in the former the pay of appointments is less than in the latter, and a less respectable class of men is therefore obtainable. The Board's rule, which allows of managers of large estates only being invested with the power of fining their subordinates, does not meet the necessities of the case. It is idle to expect a manager to keep his office well in hand unless he is allowed full control over his subordinates, — unless, in fact, they are taught to look to him as their immediate master and head, instead of regarding him, as they now too often do, merely as a sort of upper clerk to the Collector. The President remembers many instances in various districts in which a manager has reported a subordinate to the Collector for disobedience of orders or some other ofEence and has recommended that he be fined. The subordinate has at the same time petitioned the Collector, bringing counter- charges against the manager. In such cases there is too often reason to suspect that whichever party succeeds in getting the serishtadar or head clerk on his side 12 90 EEPORT OF THE SALARIES COMMISSION. [CHAP. IV. wins the day ; and it is hardly necessary to point out that if the Collector decides in favour of the subordinate, the manager's influence and power are gone for ever. Even if the Collector decides in his favour, it is degrading to the managei' to be placed on a level with his own subordinate, and to have his view of the case weighed against the subordinate's. Such a practice is subversive of all discipline. But the case would be quite difEerent if the manager had the power of imposing the fine and the subordinate merely the remedy of appeal ; for not only do men hesitate before taking so decided a step as appealing, except in cases of manifest injustice, but it is so common a thing for officers of all grades to have their decisions reversed on appeal that no one loses prestige thereby. The third penalty, that of suspension, should very rarely be resorted to in wards' offices, where so much depends on the personal knowledge possessed by employes, and where it is so very undesirable to put in acting men for short periods. But whenever the peculiar circumstances of a case call for the punishment of suspension, it should, we think, follow the same rule as dismissal, the authority who appoints alone having the power to suspend. By section 20 of the Act the Board is the only authority which can dismiss a manager. On the principle that the authority which appoints should also dismiss, only the Board would by our scheme have this power;' and as the dismissal of a manager is an event of very rare occurrence, we think no practical inconvenience will result in leaving the matter in this state. Powers under section 58 of the Act have been delegated to Commissioners ^, .„ ,j, by Government in accordance with section 15. We see no reason why these powers should not be delegated to Collectors. The Collector in his capacity of Magistrate has the power of inflicting much heavier punishments and trying much more serious offences than those referred to in this section. There is no reason why he should not dispose of such a comparatively simple matter as this subject to appeal to, or revision by, the Commissioner ; and it is also more suitable and appropriate that the Collector should be the officer to punish the offence, seeing that it consists in contempt of his order. This refers to the rate leviable on wards' or other properties managed by g .. jy. the Revenue authorities. The extraordinary estab- lishment referred to in clause 9 may, we think, be entertained under sanction of the Commissioner. Such extra establish- ments are not chargeable to the rate, but direct to the estate, and would more properly, be included in the general budget. 94. The initial report to be submitted under this clause by the Collector „ ^. ^ , , on taking charge of an estate must, we think, still Section V, clause 1. continue to be submitted. It is in fact the ground- work of all future management, and cannot well be dispensed with. On the contrary, it would be a good plan if this report, after revision by the Com- missioner, and, where necessary, by higher authority, were, at any rate in the case of large and intricate estates, printed and copies sent to Grovernment, the Board, the Commissioner, the Collector, the guardian, and the manager, with spare copies in case of necessity. It could then be readily referred to by all these authorities as occasion might arise. We do not think this system works well : the monthly return of collections and arrears takes a long time to prepare, and ^^^'^ ' affords very little practical insight into the progress of collection. Explanations of a purely routine nature are so commonly submitted and accepted that any real check is impossible. The Collector will by our other proposals be relieved of a great deal of the routine work which now chains him to his head-quarters, and we would therefore, in accordance with our plan for substituting control by inspection for that by returns, make it a rule that whenever an estate was in an embarrassed condition and the collections in arrear, as well as whenever the task of collecting rents presents peculiar difficulties (as in some of the Eastern Bengal districts), the Collector or one of his deputies should visit the Manager's office at least once a quarter, or oftener when necessary, go through the books, and confer with the manager. He might on such occasions personally confer with defaulters and make arrange- ments for prompt collection. Infinitely greater progress would be made in this way than by the present system. In exceptional cases, where the estate CFTAP. IV.] COURT OF WARDS. 91 is very far from head-quarters, or very difficult of access, or where the demands on the Collector's time are so great as to prevent him from visiting it, the manager might be made to come in with his books and go over the items with the Collector and take his orders. The latter system has been adopted by some Collectors in dealing with heavily-indebted estates with marked success, the defaulters voluntarily accompanying the manager to the Collector's office and going through their accounts in the Collector's presence. By this means all those endless excuses and pretended counter- demands, unfounded claims for remission, and pleas that sums paid had not been credited in the accounts, which so powerfully retard collection, are disposed of without delay, and the defaulters are driven to making payment there and then, or to entering into engagements to pay by instalments at fixed dates, and as a consequence the arrears are rapidly wiped off. If powers of a Court of Wards be, as we recommend, transferred to Section VII, clauses 3, 4 (V) Commissioners, these reports will go to those officers and 10. and not to the Board. As regards the report about farming leases prescribed by clause 10, we think it may be dispensed with altogether. It is sufficient that Government has expressed its disapproval of farming leases to prevent officers granting them, save under exceptional circum- stances, which may fairly be left to the discretion of the Collector, supervised as he will be by the Commissioner on his tours of inspection. The disposal of surplus funds should be left to the Commissioner subject to the control of the Board in any cases of peculiar difficulty. Section 48 of the Act, as amended by section 5 of Act III of 1881, lays down such minute rules of procedure that no mistake is likely to be committed in the disposal of these funds. Instead of sending a copy of the register, it will suffice if the manager submit a contingent bill, as is done by all officers ^'^^V ■ having permanent advances. This will entail very much less clerical labour. The submission of an establishment bill for preaudit by the Collector seems unnecessary. The establishment having been *^^ ■ once fixed, the manager might pay the salaries without preaudit, as in all other Government offices. No special report on the education of minors seems necessary, as the subject is already included in the general report Section .cause . prescribed by section 5, clause 1. The orders of Government quoted in this clause do indeed require that the Board's sanction shall be obtained to certain arrangements for education, but those orders were written at a time when the need for decentralisation was not so pressing as at present. The policy of Government in respect of the education of minors having been distinctly declared in those orders, and not having been since varied, there is in this instance, as in the instances discussed in the chapter on settle- ments, no necessity for references to the Board in each case, for fear the orders should not be adhered to. It would simplify matters and be a sufficient precaution if Collectors were required to report for the sanction of the Com- missioner only those cases in which from some local peculiarities it was impossible to act in strict accordance with the Government orders. There is moreover no need for the intervention of the Director of Public Instruction, nor, as far as we are aware, has any benefit resulted from his opinion in the eases in which he has been consulted. The Collector is surely capable of judging whether the local college or zillah school is capable of affording a proper education to a young zemindar, and if (which very seldom happens) a youth should learn all that the local institution can teach him, and be desirous of prosecuting his studies up to a higher standard, the Collector and the Commissioner can in consultation decide whether to send him to some more advanced college or to engage private tutors for him. If they decided to adopt the latter course, they w^ould observe the rules laid down for entertaining establishments. The general principle in this, as in so many other departments, should, in our opinion, be that when Government has declared its adherence to a certain definite policy, and has prescribed distinct rules for the guidance of officers, those officers should be expected to act in accordance with that policy and those rules, and not, only expected to do so, but trusted to do so, and spared the trouble and delay of 12 a 92 REPOET OF THE SALARIES COMMISSION. [CHAP. IV. writing up for sanction to every action and at every step of their proceedings. These applications for sanction are in a majority of instances a mere empty form, there being only one course of action possible, and that course being quite as well known to the officer who applies for sanction as to the authority which grants it. Certificate Procedure. 95. The rules regarding this branch of executive work have been issued separately by the Board in the " Certificate Manual, 1885," and treat of the procedure under the Public Demands Recovery Act VII (B.C.) of 1880. It is to this manual that the figures in the margin refer. In these sections an important step in the direction of decentralisation has been taken by vesting Deputy Collectors with the Part I, sections 3. powers of a Collector under certain sections of the Act. But we believe this measure has not in practice been carried so far as it is desirable that it . should be, and especially in respect to subdivisional officers, all of whom should in our opinion, without exception, be vested with these powers. Section 4(c) of the Act enables Collectors so to vest their sub-divisional officers with the sanction of the Commissioner, but it is believed that Collectors have not in all cases availed themselves of the permission accorded by the law. But though Government has approved of a large measure of delegation, the Board in this section has imposed certain ^^ *°°^ ' ■ restrictions, which considerably narrow the extent of the measure. Under this section an officer vested with the powers of a Collector may not make a certificate under sections 5, 7, or 9 of the Act without the written order of the District Collector for the recovery of certain classes of public demands. These classes are given in detail in section 5 of the Manual. It is not clear to us by what principle the Board has been guided in selecting these particular kinds of demand as proper subjects for this special restriction. It does not appear that they are cases in which extra care is necessary, or in which there is any particular risk of mis- takes being made, or of the consequences of such mistakes being peculiarly serious. Some of them, in fact, are of a very simple straightforward nattire; such as, for instance, the realisation of dues from the sureties of a farmer of an estate, Class I, or of sums due on probate and letters-of-adminis- tration. Class VI. It is not in these directions that there is danger of an indiscriminate recourse to the Certificate Procedure ; and it is not in our opinion these cases that should be hedged in by special precautions. It is rather in the management of wards', attached, and Government estates that the tendency to use the Certificate Procedure requires to be checked ; for in these cases managers too often, it is feared, apply for certificates to save themselves trouble, and thus entail ujDon ryots all the annoyance and expense of a certificate case when they might easily have collected the money themselves or through the agency at their disposal without recourse to harsh measures. We have also in several districts found instances where certificates were made and notices of attachment issued for very small sums — in some cases only a few annas — and for the recovery of dues (such as process fees) which are not recoverable by the certificate procedure. It is in these respects that check and control are required, and not in those mentioned in the section under discussion. As regards the six classes of cases noted in this section, we think it would be sufficient to rule that the Collector may in any case which comes to his notice, either on reference from the certificate officer or in any other way, direct that the certificate be not issued, or that its issue be postponed till he has arrived at a determination about it. This would give the Collector all the control requisite without compelling him to interfere, as the present rule does, in every case, whether interference is necessary or not. We find that the provisions of this section do not in practice work well. . The certificate officer is here directed to refer ar , sec ion . objection petitions under section 12 of the Act " ordinarily" to the requiring officer for disposal. But under section 9 of the Act many officers of Government are authorised to give notice to the Collector, CHAP. IV.] CEETIFICATE PKOCEDURE. 93 and all such officers are called in this Manual " requiring officers." But under section 15 of the Act the Collector ( = certificate officer) can only refer petitions under section 12 to " any Deputy Collector or Assistant Commissioner or Extra Assistant Commissioner subordinate to him." Now as some requir- ing officers are not Deputy Collectors or Assistant Collectors, the Collector ( = certificate officer) could not refer the petitions to them for disposal. The rule of the Board seems thus to be at variance with the law. Then, again, it must be borne in mind that in objection cases the requiring officer is virtually the plaintiff, or rather from the moment the certificate is made the decree-holder, and it is surely not in accordance with justice to allow the plaintiff to decide on his own claim. Perhaps we shall be told that it is only by a figure of speech that the requiring officer can be called the plaintiff, and that in fact he has no more than a mere official interest in the matter. But it is beyond doubt, whatever form of words may be used, that every officer of Government is responsible for the collection of money due to Government in the department of which he has charge, and that the sense of this responsibility has upon his mind very much the same effect that the desire to recover debts due to himself personally has upon a private plaintiff. The objector whose petition is sent to the requiring officer for disposal has to face a strong prejudice against him from the beginning, and must as a rule feel that he is not being fairly treated. The practice of referring cases to the requiring officer also causes considerable delay. We would recommend that this rule be rescinded, and that the certificate officer be directed to try all such cases himself, or to refer them for trial (if it be legal to do so) to some officer other than the requiring officer. We have used the phrase " if it be legal to do so" in the above paragraph in order to raise another question. Under section 15 the Collector can only refer objection petitions to Deputy Collectors, &c., '^ subordinate to Mm.^' But though a Deputy Collector is vested with the powers of a Collector for the purposes of this Act, it does not seem that the other Deputy Collectors in the same district become thereby subordinate to him. They are and remain subor- dinate to the Collector of the district only; so that we are led to the three- fold conclusion : — i. — That the certificate Deputy Collector with the powers of a Collector cannot refer objections to the requiring officer when the latter is not a Deputy Collector, ii. — That he cannot refer objections to the requiring officer when the latter is a Deputy Collector, because he is not subordinate to the certificate Deputy Collector, iii. — That even if he could so refer them, it is not expedient in the inter- ests of justice that he should do so. The first two of these points are questions of law ; the third is one of justice. Our opinion on this last point is not a merely theoretical one, but forced on us by eases we have met with in the course of our inspections of Collectors' offices. This section further limits the certificate officer's powers. In fact, so . limited and restricted are this officer's powers by these rules that we are led to wonder why such an office was created at all. In a long list of 11 heads, embracing almost all the ordinary cases in which certificate procedure is resorted to, the certificate officer is directed not to decide the objection himself, but to refer it to the Collector. But we would ask, AVho is to compel the Collector to decide the matter himself, even when it is so referred to him ? Executive rules cannot deprive him of powers conferred by law, and the law (section 15 of the Act) says the Collector may refer to a Deputy Collector " any such petition," and the Deputy Collector may dispose of it. What will the Collector do, then, if a petition is referred to him under section 10 of these rules? Will he try the case himself ? In a majority of cases he will not, and if he does, he will be trying part of a case which is on another officer's file. He will either refer it back again to the certificate officer to dispose of under section 15, in which case there will merely have been delay and nothing gained by it, or he will refer it to some other Deputy Collector to dispose of, which, as the certificate officer is by the Board's rules to be the best and most experienced Deputy Collector in 94 REPORT OF THE SALARIES COMMISSION. [CHAP. IV. the district, merely means transferring the case from a good officer to an inferior one. Doubtless the Board's object in laying down this complicated procedure with all its suspicious and timid restrictions was, to use their own words, "to relieve the Collector of a mass of detail work which might be done as well by his subordinate, " and at the same time to enable him " to retain his hold on the really important points in the administration of the Act." But the provisions of section 10 do not relieve the Collector; on the contrary they lay upon him a heavy burden, while the matters with which he is so burdened are not those by which he maintains a hold on the administration of the Act. He is charged with a mass of petty details, while in many important points his deputies may act without consulting him. We think that section 10 should be modified, and in fact it might be altogether expunged without harm. When objection to pay is founded on the plea of non-liability, which is the only case provided for in section 12 of the Act, there is no need for a reference to the Collector : the certificate officer can decide the objection from evidence of an undeniable kind, which is quite within his reach. In fact, in deciding on objections, the certificate officer is really trying a civil suit of the kind ordinarily tried by munsifs ; and there is no reason to suppose that work which is considered within the competence of a munsif would prove too difficult for a Deputy Collector, especially if the Board's instructions are carried out and a Deputy Collector of standing and experience selected to be certificate officer. It is not perhaps necessary for us to go through in detail all the items in the long list in section 10, but an examination of them shows that in each instance there will almost always be from the nature of the case sufficient evidence forthcoming to enable the certificate officer to arrive at a decision. There are in some cases duly executed and registered bonds, as in I of clause 5, part I ; IV, V, IX, and X of section 10. In other cases there are registers and records of the department concerned, supported by oral evidence of officials and other witnesses, as in III and IV of clause 5 ; II, III, VI, VII, and XI of section 10 ; and so on. The only question at issue in all these cases is the liability or non-liability of an individual ; and seeing that not only is there almost sure to be ample evidence forthcoming, but that there is also an appeal to the Collector or Commissioner, as the case may be, as well as the power of bringing a suit in the civil courts to contest the certificate under section 8 (b) of the Act, we think that every possible precaution has been taken to guard against injury either to Government or individuals, and the additional precautions provided by section 10 of the Manual are superfluous. This section should be modified in accordance with the remarks on the last preceding section. In the first place, instead of wasting time by sending notice of his decision to the certificate officer and having a copy of all the proceedings made, the deciding officer should send the record itself, which, after the certificate officer has done with it, would pass from his hands into tiie record-room in the usual way. Secondly, it is not necessary that the certificate officer should refer the case to the Collector if he wishes the certificate to be cancelled. The certificate officer, as is clearly specified in part I, clause 3 of the Manual, is vested with all the powers of a Collector, and among them neces- sarily that of cancelling a certificate under section 13 of the Act. If the Collector of the district is to be obliged to decide personally every case in which a certificate is to be cancelled, he does not get much relief by having a Deputy vested with Collector's powers. We think that sub-clause (2) of this section is opposed to the law, and should be withdrawn. This section also is, we think, of doubtful legality. The definition of ^ "Collector" in section 4 of the Act expressly includes "any officer specially appointed by the Lieutenant-Governor to perform the functions of a Collector," and appeals from his orders should, under section 16 of the Act, lie to the Commissioner, and not to the Collector. This concludes our review of the practice regarding applications for sanction by Collectors and Commissioners. The review shows not only the general principles which we recommend for adoption, but the extent to which CHAP. IV,] MAGISTERIAL SANCTIONS. 95 we would carry them, and the particular instances to which we would apply them. It is possible — nay probable — that many minor points have been omitted, but we believe that every important item of executive work has been included ; and if the general principles and the extent to which they should be pushed are accepted by Government, it will be easy to decide any point that may hereafter be raised on the analogy of those included in this review. We have aimed at giving Collectors the greatest amount of freedom of action and relief from pressure of routine compatible with a due regard for the interests alike of Government and the public. In those cases where we consider it still necessary that application for sanction should be made, we have, as far as possible, provided that such sanction shall be given by the Commissioner as the immediate superior of the Collector, so as to lessen the number of links in the chain of authorities and avoid the delays inseparable from the system now in force. 96. The same general principles apply also to District Magistrates, though owing to the practice regarding sanction not having been so definitely systematised in their case as in that of Collectors, it is impossible to enter into full details. The sanctions regarding action under the Municipal [III (B.C.) of 1884], Local Self-Government [III (B.C.) of 1885], and Ferries [I (B.C.) of 1885] Acts are contained principally in the Acts themselves, and would therefore under our system fall to be dealt with by the Delegating Act. There are many powers reserved to Government under these Acts which it may probably be thought advisable hereafter to delegate to Commissioners, and powers reserved to Commissioners which may be delegated to Magistrates. As, however, the two first-named statutes are still new, and their operation requires, for a time at least, to be carefully watched, the delegation should not perhaps be made at once, but by degrees. Only experience of the working of these Acts can show which powers can be conveniently delegated, and we feel that it would be premature to make suggestions at present. The Ferries Act is not; altogether new, that is to say, there arc not many absolutely new principles or practices in it. It is more a reduction to system and giving the force of law to rules of practice prescribed at various times by executive authority. We feel justi- fied therefore in recommending that powers under sections 8, 14, 16, 17, 21, and 26 be delegated to Magistrates under the powers conferred in section 36 of the Act. In cases where a lease has to be cancelled during the year and no fresh lessee can be found to take the ferry for the few remaining months, the Maj^strate occasionally has to place the ferry in charge of a paid subordinate, and the Accountant-General has in some such cases refused to pass the salary of this oificial without the sanction of Government. This entails a long corre- spondence about a very trifling matter. We recommend that Magistrates be authorised to make such disbursements without reference. In the matter of pounds also, where tliese are not placed in charge of Boards under the Local Self-Govemment Act, greater liberty should be allowed to District Magistrates. Sections 4, 5 and 6, Act I of 1871, give the Magistrate power to establish pounds and to manage them and appoint pound-keepers, but he is subject in respect of establishing pounds to the control of the local Government, Accordingly Police Circular S, issued with the approval of Government on 29th December 1879, very materially modifies the Act by prescribing that no pounds should be established, except at police-stations, with- out the orders of the Commissioner. But the Commissioner's intervention in a matter of this kind appears to us to be absolutely unnecessary. The matter is as a rule a very petty one, in wliich the Magistrate, the police, and the villagers, who are the only persons who know anything about the matter, are entirely agreed, and it only causes needless delay to refer the matter to the Commisssioner, who always, as far as we know, passes sanction as a matter of course. Magistrates, we think, should have full power to establish and to abolish pounds on their own authority, subject only to the restriction that pounds should only be abolished when they do not pay. CHAPTER V. REPORTS.* I. — Periodical Reports. II. — Occasional Reports. 97. The third method of control referred to in the Government Resolution is that exercised by means of reports, and these may be divided into two heads — first^ those vrhich are required to be submitted at the expiry of a certain period, generally at the close of each year ; and secondly^ those which are submitted occasionally, when the necessity for so doing arises. We propose to consider each of these classes separately. I.— PERIODICAL REPORTS. 98. The initiative in respect to this class of reports was taken by the t Government of ^"^3^^ Government in June 1885, in a letter PuniabrtrGovernme^nroTrndia, addressed to the Government of India.t The in the Home Department, No. 392S, Lieutenant-Govemor of that Province considers dated 22nd June 1885. ^^^ u ^y^ present ovcrgrown system of reporting is a great incubus upon the administration, and that it is incumbent upon the Government to take steps to lighten this load as far as possible." Certaia suggestions were therefore made for reducing the number and bulk of the reports, and for requiring them to be submitted less frequently. The Government of ^ „ , . „ ^ India in reply to this representation,! while svm- J Resolution Home Department thising with the desire of the Punlab Govern- No. rjj^r— 5S-, dated 12th August ^ . . j -.i • i i "' i- 1885 ment to reduce within more reasonable dimensions the work of writing and reviewing reports, observed that the scheme proposed involved a complete change of sj^ stem, and pointed out certain objections to the arguments by which the proposals were supported. This correspondence was forwarded to us for our consideration and suggestions. These we now proceed to offer. But before going into details, we think it is advisable to give our opinion on the objections raised by the Government of India, as these affect the scheme generally, and unless an adequate reply can be given to them would render it impossible to carry out any of our recommendations. 99. The first objection raised by the Government of India is to the effect that departmental reports are not only useful as giving evidence of the efficiency of officers and as collecting information, but serve also as a guide to those officers themselves. It is feared that if the reports were submitted once in three years only the interval 'would be so great that officers and others interested would not find in them the latest information. So far as these remarks refer to district officers or Commissioners, or generally to the officer in charge of the office from which any given report is submitted, our own experience does not lead us to concur with them. These reports deal with general measures in general terms, and though they are, when properly written, sufficiently comprehensive to afford all the information necessary for Government or those superior authorities whose functions are limited to general control, they do not go enough into detail, nor do they give sufficiently precise particulars, to be of any real use to the officer in charge of the office or district to which they refer. I'he Government, North- Western Provinces, is indeed quoted as saying that " officers educate themselves by means of these reports ;" but this assertion, however correct it may be as regards those provinces, would certainly be far from correct if applied to * Nearly the whole of the section which treats of periodical reports has already been submitted to Government with our No. 215, dated 10th December 1885. Certain portions have now been considerably expanded and rewritten, so as to bring the chapter into accord with those which precede and follow it. The second part, on " occasional reports," is entirely new. CHAP, v.] OBJECTIONS OF THE GOVERNMENT OP INDIA. 97 Bengal. We venture to assert that very few officers when newly appointed to a district or office would think of turning to the annual reports of the past year for information as to the circumstances of their charge. In an old settled province like this, where novelties in administration are happily rare, one district very closely resembles another, and an officer learns all about his new charge much more rapidly and more surely by living in it and ruling it by the light of his previous experience acquired in some precisely similar charge that he has lately had than he would by hunting up old reports. Even if the practice of " educating " themselves by reading reports and resolutions • were common among officers of Government, the good to be derived from such a practice is not to be compared with that which they would gain if they had time to think out important questions instead of being, as at present, overwhelmed with the duty of writing so many reports. As "presenting evidence of departmental efficiency" also, the annual reports are of only secondary value. It is true that they afford a general view of the state of the department to which they refer, but Government has other and surer means of judging of the state of efficiency of any branch of the administration than is afforded by the annual reports. It must not be forgotten that there is a great difference in this matter between the position of the local Government on the one hand and the Government of India and the Secretary of State on the other. While the latter authorities are not directly engaged in provincial administration, and are consequently dependent to a great extent upon annual reports for their information, the former is all the year round in frequent communication with officers of all grades subordinate to it, and by frequent reports in individual cases, and by the numerous occasions for display of ability or the reverse which are afforded by the daily work of all depart- ments, is enabled to form an accurate estimate of the efficiency of each officer, and, as a result, of the condition of each department, long before the annual report is received. 100. The second objection of the Government of India is that under a system of triennial report errors of policy or administration would not be brought to light till a long time had elapsed since their introduction, while with annual reports they would be removed without loss of time. This objec- tion, like the preceding one, is based upon the assumption that the local Government has no means but the annual report of becoming aware of the existence of such errors. We do not deny that errors of practice and jjolicv are occasionally brought to light in annual reports, but it is not the case that they are brought to light by these reports alone. All through the year there is a constant stream of references and appeals from local officers to the Board of Revenue and to Government, by means of which errors are detected and rectified, and Government has not even to wait till the close of the year to find them out. It is, moreover, a standing rule in the Lower Provinces that suggestions or proposals for any change of policy or administrative practice are not to be made in the annual reports, but are to form the subject of special representations. 101. As regards the third objection, that under a system of brief reports for two years and a full one for the third year there would be danger of the former being too meagre to be of any use, while the latter would be prolix and its preparation laborious, we see no reason why both dangers should not be fully guarded against by the simple process of laying down a scheme to be followed in the preparation of both the brief and the full report. An outline might easily be sketched for local officers to fill up, and a few simple instructions given as to the nature and extent of the information to be supplied. This practice is already in vogue in respect to the preliminary and final reports on many subjects, and we are not aware that any difficulty has ever arisen from it. The absence on leave of the permanent officers would not affect the preparation of the triennial reports more than it already does that of the annual reports. It is undoubtedly a disadvantage that a report should be written by an officer who has not been in charge of the office during the period under report ; but this is inevitable in these days of constant leave-taking, and the difficulty is generally surmounted by getting information from the office records, which are always at hand, and from subordinate officials who have been in 13 98 EEPORT OF THE SALARIES COMMISSION. [CHAP. V. charge of various branches of the work. Frequently also an officer, when going away on leave or on transfer, leaves behind him a note or memorandum on the work of his office, which is of great use to his locu7n tenens or successor. It is a pity, we think, that this most useful practice is not more rigidly insisted on. Nothing but severe illness should excuse a departing officer from leaving behind him such a memorandum. We would here contrast the Indian system of periodical reports with that which is followed in the Inland Revenue Department of Somerset House and its branch offices in the interior of the United Kingdom. It is the custom for the Commissioners of Inland Revenue to submit an annual report to the Lords Commissioners of the Treasury, but it mostly consists of figured state- ments, with occasional comments or explanatory notes ; while no reports, in the sense as understood in India, are required from the local offices, but the authorities are satisfied with the submission of the figures of account. Occa- sionally, but only after long intervals, the Commissioners include in the report a detailed review of the circumstances of their past administration. As an example of the rarity of the submission of a lengthy review of this nature, we would refer to the last general report issued from Somerset House on the management of taxes. It is entitled the " Twenty-eighth report of the Commissioners of Her Majesty's Inland Revenue on the duties under their management, for the year ended 31st March 1885, with some retrospective history and complete tables of accounts of the duties from 1869-70 to 1884-85 inclusive." It gives a description of the various taxes under the control of the Commissioners under the heads excise, stamps, and income-tax, and concludes with some remarks on the subject of establishments. The text of the report is comprised in 93 pages, and the appendices, giving figures for sixteen years, in 240 pages. The gross receipts in 1884-85 in the United Kingdom from the three branches of revenue mentioned amounted to £54,437,946. The last general report of the kind was published fifteen years before, in 1870. Contrast this with the system in India, which requires the yearly submission of reports from the Board of Revenue on each of the departments under their control. Last year's reports on excise, stamps, and license-tax contained 72 pages of text and 74 pages of tabular statements, and the gross receipts in the Lower Provinces of Bengal in 1884-85 amounted to Rs. 2,38,62,786. The Board's reports in fifteen years, taking those for last year as an average specimen, would have occupied 1,080 pages of text and 1,110 pages of figured statements. The obvious comment on these figures is that if the chief control- ling authorities in the United Kingdom, with its comparatively large revenues, find a detailed administrative report sufficient once in fifteen years, it is not too much to expect that the Government in India should be satisfied with a report every three years. It is true that under a system of triennial reports each Lieutenant-Governor would be able to review the working of any given department only once or at most twice during his tenure of office ; but a Lieutenant-Governor is always assisted in such a review by his Secretaries, whose connection with their respective departments is often of long standing, and who can therefore supply the head of the Government with the necessary ioformation. We opine also that most Lieutenant-Governors would prefer not to have to review the report of any department till they had held office for some years, and had thus acquired personal knowledge of its working. In fact, in the not uncommon case of officers being appointed to the post of Lieutenant-Governor of a province who have not previously served in that province, it is difficult to imagine how they can review the working of any department with satisfaction to themselves until they have had one or two years' experience. 102. We now proceed to give a brief account of the various annual reports submitted by executive officers, stating as concisely as possible the circumstances under which each report was prescribed and the changes which have from time to time been made in the treatment of the subjects which it embraces. In the earlier years of British rule there were no annual administration reports. The system is one of comparatively modern origin. We find that the first annual report which Government ever received was about police administration, submitted by the Superintendent of Police, Lower Provinces, CHAP. V] EEGULAR AND SPECIAL REPORTS. 99 but no annual report was submitted by that officer before 1838. The Land Revenue Department, which formed in those days the chief branch of the administration, engaging as it did the best portion of the time and attention of both the Executive and Legislative bodies, issued its first report in 1846, or about half a century after the administration took a regular form. The next annual report was that relating to the excise administration, submitted, so far as we have been able to ascertain, for the first time about 1852-53. These continued to be the only three administrative reports up to 1859, when district officers and divisional Commissioners were required to submit the general administration report, which is a comprehensive review of every event of moment in the different branches of administration. With the creation of the Lieutenant-Governorship of Bengal in 1854, administrative departments began to be multiplied, and consequently the demand for annual reports increased. During Sir George Campbell's administration the system underwent a radical change, not only in the number of the reports, but also in their scope and dimensions. There has since then been no material change in the system. The number of reports which have now to be submitted by executive officers, and the dates on which they are due, are noted below : — Eegular Reports. Due from district officer. 15th Feb. 1st loth May 10th 15th 20th 30th 1. The Police Administration Report 2. The Land Ee venue Administration Report 3. The Excise Administration Report 4. The Stamp Administration Report 5. The Education Report 6. The Wards' Administration Report 7. The General Administration Report 8. The Municipal Administration Report ... 9. The License Tax Administration Report 10. The Road Cess Report .., 11. The Report on Road Fund ... 12. The Dispensary Report ... ... .... 13. The Sanitary Report ... ... 1st Feb. 14. The Trade Report ... ... Not prescribed 1st Deo. 1st Jan. Due from Commissiuner. Ist April. 30th May. 1st June. 1st „ 25th „ 20th „ 30th ., 10th July. 7th Aug. loth Jan. Ist Feb. Special Annual Reports. 1. Salt Report 2. Irrigation Report 3. Report on Chittagong Ports 4. Report on Orissa Ports 6. Report on Chittagong Hill Tracts 6. Report on Hill Tipperah 7. Report on Cantonment Look Hospitals . . . 8. Report on the working of the Pooree Lodging House Act 9. Reprt on the working of the Act to extend the Pooree Lodging House Act 10. Nuddea rivers (Ganges canals), &c. 11. Report on Orissa Tributary Mehals 12. Report on the Tributary Mehals in Chota Nagpore 13. Report on Civil Justice in the Sonthal Pergunnahs 14. Report on inspection of tea-gardens Officers by whom submitted. By the officers in the salif erous districts. By the Collectors in the Orissa Division and the Collectors of Shahabad, Patna, Gya, and Midnapore. By the Collector of Chittagong. By the Collector of Cuttack. By the Deputy Commissioner of Hill Tracts, Chittagong. By the Collector of Tipperah By the Magistrates of the 24-Pergunnahs and Patna. By the Collector of Pooree. By the Collectors of Gya, Burdwan, Midnapore, and Hooghly, and Deputy Commissioner, Sonthal Pergunnahs. By the Collectors of Moorshedabad, Nuddea, and the Toll Collector of Calcutta. By the Commissioner of Orissa. By the Commissioner of Chota Nag- pore. By the Commissioner of the Sonthal Pergunnahs (Bhagulpore). By the Magistrate of Chittagong and Deputy Commissioner, Chittagong Hill Tracts, thz-ough Commissioner. 13 a 100 REPORT OP THE SALARIES COMMISSION. [CHAP. V. Besides these reports, the Bengal Government receives no less than 45 departmental and special reports, as indicated in the list given in paragraph 121 of this report, which is taken from the statement attached to General Department circular No. 54, dated 30th December 1878, but corrected up to date. These will be noticed further on. We have next to consider each of these reports with reference to the fourfold method of treatment proposed by the Punjab Government (to which we add a fifth course of our own), and report which of them in our opinion should be — (1) Abolished. (2) Treated under the system of statistical returns for two years and a report in the third year. (3) Treated under the system of brief reports for two years and full report the third year. (4) Retained unchanged. (5) Eetained in a modified form. 1. — Report on the Police Administration. 103. This report was in former times submitted by the Superintendent of Police, Lower Provinces, but on the abolition of that office the duty of submitting a divisional report devolved on the Commissioners of circuit. In order to introduce uniformity in the preparation of these tJ 8?h^D™rber 185^ "^^ ''' °' reports a form was prescribed in December* 1856. In issuing this form the Lieutenant-Governor (Sir Frederick James Halliday) laid down the following instructions:' — The Lieutenant-Governor is desirous to leave as much latitude as possible to the discre- tion of officers holding the important position of Commissiouers, and the present form is intended only as a guide to the information which must be suppUed regarding each district, and places no limit on that which any officer may desire to give in addition regarding the general results exhibited in his division. It is, however, to be borne in mind that these annual reports ought only to convey a review of the police administration of the past year, and should be, as far as possible, kept free from recommendations for change or improvement, which should he treated separately in separate letters on each point, so that each may be at once dealt with on its own merits. When the office of Inspector-General of Police was created in 1862, an annual report on the Police Administration in the Lower Provinces was required from that officer ; but the Divisional Commissioners continued to submit to Government a divisional report in the form laid down in 1856 as noted above, and the Bengal Government had to record a resolution on each of these , . ^^ reports as well as on that of the Inspector-General. t Gov ernment Resolution No. 5404, rrii • j. • j • j.-ii i o»n i dated I9th September J872. This system remained m vogue till 1872, when Sir George Campbell directed the adoption of the one now in force, making the following observations : — f While the crime reports of each district are submitted by Commissioners in divisional volumes, the Inspector-General of Police, though not himself charged with the supervision of crime, reports in a perfectly independent manner upon the crime of the Lieutenant-Gover- norship as a whole, excluding only Assam, and basing his statements upon the reports of District Superintendents. In former years it was perfectly impossible to reconcile the Inspector-General's figures with those of Commissioners, and the deductions drawn from one set of statements were frequently at variance with those based on the other. The Lieu- tenant-Governor has already endeavoured to put a stop to this anomaly by assimilating the forms used by the police and the Magistrates, and by insisting that the police returns and reports shall pass through the Magistrate's hands ; but it is evident that something more than this is required, and that there is no reason whatever for maintaining side by side two distinct sets of crime returns and reports. The result was that the present system was adopted. Under it the District Superintendent of Police prepares the report for submission to the District Magistrate, who sends it on in original to the Commissioner, with general remarks, ranging, according to the pleasure of the Magistrate, from brief and unimportant comments to a tolerably complete review of the year's administra- tion. The Commissioner then compiles a report for the whole division, noticing seriatim each class of offences and each particular head of crime. To the divisional report are appended four elaborate and lengthy figured statements, which are, like the report itself, compiled in the Commissioner's CHAP, v.] POLICE ADMINISTRATION REPORT. 101 office. The first two show class by class and head by head (there are 6 classes and 64 heads,) the total number of crimes committed, the results of police inquiries and trials — 1st — For cognizable offences. 2nd — For non-cognizable offences. The other two show, for cognizable crimes respectively, the number of offences reported to have been committed and the number of persons tried and convicted in each case. The preparation of these returns, the calculation of averages and percentages, and the comparison of the figures for the year under report with those of previous years, with the neces- sary explanations (or attempts at explanation) of any increase or decrease in the number of offences, is a very laborious task, and occupies a number of clerks in the Commissioner's office for some weeks, very often to the serious delay and detriment of other important work. From the divisional reports the Inspector-General of Police compiles the report for the whole of Bengal. He also, however, gets separate reports and returns direct from the District Superintendents, and the preliminary chapter, which contains a full account of the strength and distribution of the police, with many matters relating to the internal economy and management of the force, is wholly based on materials derived from the District Superintendents. It rests entirely with the Inspector-General to use the information supplied by the Com- missioners, or to found his remarks on materials obtained from the District Superintendents ; and although it is believed that the Commissioners' reports are ultimately lodged in the Judicial Secretariat, it does not ajjpear that any use is made of them there, or that Commissioners' remarks are ever referred to by Government for purposes of check or comparison with those of the Inspector-General. As matters stand at present, there does not seem to be any chance of Commissioners, who are often officers of greater standing and experience than the Inspector-General, being heard when they differ in opinion from that officer. Under these circumstances, it does not seem necessary that Commissioners should every year compile a full divisional report. We have consulted the Inspector-General demi-officially, and that officer agrees with us in thinking tiiat it would suit his purpose perfectly if Commissioners sent on to him the district reports in original with their comments on any salient points and on anything they may wish specially to notice. The Inspector-General, however, considers that the tabulation of the district returns should continue to be made in the Commissioner's office. This is a point on which we cannot agree with him, for, as we have observed above, the establishment on the judicial side of a Commissioner's office is not strong enough to cope with the work, and clerks have often to be borrowed from other departments. In fact, in some Commissioners' offices, that of Burdwan for instance, the whole office is disorganised while these returns are being prepared. We think the tabulation should be made in the Inspector-General's office. This is the more desirable because the returns (eight in number) appended to the Inspector-General's report are not compiled in accordance with the forms prescribed by Sir G. Campbell, but in the shape recommended by a committee appointed in 1870 under the orders of the Government of India, and used to be compiled in the Inspector- General's office before the introduction of the present system. We also think — and the Inspector-General agrees with us — that his annual report might be greatly reduced in bulk. The report for last year embraces 105 subjects and 377 paragraphs, extending over 103 pages of foolscap, with appendices occupying 92 pages. The report enters into a mass of minor details whose bearing upon the general subject of police administration is for the most part unimportant, little or no notice being taken of most of them in the Government resolution reviewing the report. It would, in our opinion, be quite sufficient for all purposes of administrative control if a brief report were submitted during two years, noticing generally the fluctuations in crime under those heads only which can be affected by police or magisterial efficiency, such as dacoity, burglary, and those offences which are committed by habitual criminals. Very little, if any, benefit can result from a loug analysis of crimes like murder committed under the influence of passions, over which Magistrates 102 REPORT OF THE SALARIES COMMISSION. [CHAP, V. and policemen can have no control. The tabular statements being prescribed by the Government of India must apparently remain unchanged. They alone, if intelligently studied, will tell the tale of the condition of the province to which they refer in respect of crime without any remarks from the Inspector-General. A full report might be submitted every third year, thou"-h, having reference to the remarks in paragraph 10 of the Government resolution, it would appear that this change would require the sanction of the Government of India. 2. — The Land Revenue Administration Report. 104. It was not till the year 1846 that the Board of Revenue commenced submitting annually a report on the land revenue administration of the Lower Provinces. The instructions issued by the Board to local officers for the preparation of this report are contained in their circular No. 26 of 21st September 1846. The subjects which Collectors were required to discuss in their reports were limited to seven, viz. — i. — The land revenue collections of the year under report. ii. — The management of khas mehals and resumed estates. iii. — Summary suits. iv. — Resumption. v. — Sales of Government estates. vi. — Persons confined on account of Government demands. vii. — Business performed in the Collector's office. To these were added in 1865 the six subjects noted below: — viii. — Minors of the Court of Wards. ix. — Acquisition of land for public purposes. X. — Collector's tours. xi. — Crops and weather, xii. — Conduct of Government suits, xiii. — Development of the paper currency. In course of time Nos. iii, iv, xi, xii, and xiii were excluded from * Government letter No. 2106, these reports. In August 1873 the Government dated ]5tli August 1873, to the directed* that Commissioners and Collectors " need address of the Board of Eevenue. ^^^ ^^ ^j^^-j, j^^^^ revenue reports touch upon their inspection tours, or upon any general matters, except so far as they have special reference to land revenue or other revenue, and to nothing else." The scope of the report was, however, considerably expanded under the direction of Sir George Campbell, as embodied in his Resolution on the Board's Land Revenue Administration Report for the year 1871-72, which for ready reference is transcribed below : — 2. His Honor feels constrained to observe that the report is in the oldest and most formal style, consisting chiefly of a number of figured statements and quotations, which are probably strung together bya clerk in the office after a manner which is well known. Considering that the Board is generally supposed to be somewhat over-officered in point of very highly-paid Secretaries, the Lieutenant-Governor thinks that one of them might have taken tlae trouble to digest some of this matter into an intelligent and readable form, or to add something to it. Much practical loss of interest seems to result from the antiquated forms adopted. For instance, the first part of the report is occupied by statements and remarks in which the punctuality of collection, the proportions of arrears to current demand, and other details of the statistics of collection, are very gravely described and elaborately compared. That might be very appropriate in 1771, but in 15^71, in permanently-settled Bengal, where the revenue comes in of itself under the sale law and there is no question of long arrears or loss of revenue, it does not seem very important. It would be enough to mention any localities or instances in which substantial arrears or losses have for any reason accrued, while particulars regarding collections in temporarily-settled and ryotwar districts and Government estates might be separately given. 3. Throughout the report it seems to the Lieutenant-Governor that its value is very much lost by the way in which permanently-settled Bengal and Behar, temporarily-settled Orissa, and ryotwar Assam^provinces under different and, it may be said, diametrically opposite revenue systems — are all lumped together in the same tables and statements. His Honor is of opinion that there should be some distinction in the report of the working of these different systems, and that a few paragraphs might be given to each. 4. The Lieutenant-Governor is aware that the form of report adopted by the Board has been handed down from ancient times, and hai? to some extent the support of a venerable prescription, but for that very reason His Honor would suggest that the time for reform has come. The subject of local cesses on the land and other matters may probably occupy CHAP, v.] LAND EEVEKUE REPORT. 103 the Board's attention, and the Lieutenant-Q-ovemor would not have it supposed that he desires to overburden them with report- writing ; but still be would suegest that it would be desirable that, in reviewing the land revenue administration of the year just expired, a more modern and readable account of the Bengal system might be given. These instructions were duly observed. The subjects now treated in this report are 52 in number, as will appear from the Board's report for last year, which consists of 287 paragraphs, extending over 61 pages (foolscap size), with elaborate tabular statements covering 49 pages. The views of the Government of India regarding this important report have not been expressed in their resolution, but it may be inferred that it is intended to be included under the head of " Other subjects " referred to in the concluding sentence of paragraph 10. This is also the opinion of the Punjab Government, as stated in paragraph 23 of their letter, and we are of opinion that the land revenne report for these provinces might be treated on the same system also. Indeed, the argument is much stronger for Bengal than for almost any other part of India, for nearly all the land in Bengal being under the permanent settlement, and a rigid sale law being also in force there, the collection of land revenue is a matter which settles itself, and cannot possibly cause any anxiety to the authorities. The only fluctuations in realisations of land revenue arise out of those estates which are either the property of Government or are managed by Government on behalf of the proprietors, or wards' and attached estates. We shall advert to these three classes of estates further on. They constitute only a small portion of the landed properties in Bengal, and as regards the rest it seems to us that for two years a skeleton report with simple comparative tabular statements would suffice, a full report being submitted every third year. The tabular statement would contain the following information : — (a) Total number of estates, class by class. (b) Current and arrear demand, class by class. (c) Collections, class by class. {d) Balances, class by class. Such a report could be drawn up in Commissioners' offices from the Board's annual return No. XLI, and it would not be necessary to trouble district officers in the matter. It must be remembered that a very careful and minute control is exer- cised by the Board of Eevenue over collections of revenue of all kinds by means of its quarterly return No. X, which is compared item by item with returns received from the Accountant-General's office, and every discrepancy between the two is made the subject of separate inquiry. This system has been very much improved and more rigorously applied to Collectors' returns since the inquiry instituted by the Government of India in 1879, the corre- spondence connected with which closed with the Government of Bengal's Financial circular No. 12T— F, dated 22nd July 1884, in which the system of check to be exercised was finally settled. The administration of estates under direct management of Government is a very important matter, being one in which great fluctuations occur, and in which a very careful and cautious policy is required. It would not be altogether safe to leave such matters to be reported on only once in three years, and we would therefore recommend that this subject should be dealt with fully every year in a separate chapter of the I;and Eevenue Report. The results and general working of the new Tenanc}^ Act will probably for some years to come require special watching ; and this subject also should be dealt with fully every year in a separate chapter so long as Government may deem such a step necessary. The only other matter needing mention in connection with this report is the business done by revenue officers. For this purpose the information given in quarterly returns VIII and VIIIA, the abolition of which we have recommended in paragraph 53 above, might be compiled in the Commissioner's office and incorporated in the brief report, with any remarks that might be thought necessary. The figures in return VIII would require no remarks but some notice for the present might have to be taken of those which refer to proceedings under the Public Demands Recovery Act [VII (B.C.) of 1879") as there is a tendency on the part of many officers to resort too indiscriminately 104 REPORT OF THE SALARIES COMMISSION. [CHAP. V. to the provisions of this Act for the recovery of Government dues, which, with a little care and tact, might be recovered by processes less harassing to the public. 3. — The Excise Administration Report. 105. This report dates, as far as we have been able to ascertain, from 1852-53, but it was then confined to a mere review of the " financial results of the abkari administration under the direct system " (as it was called) by the two Abkari Commissioners in Bengal. On the abolition of these two offices in 1854 the Board of Revenue began submitting a report on the general administration of the Excise Department, but it was a short one, containing from two to seven pages only, notwithstanding that Assam was then included in Bengal ; but the bulk of these reports gradually increased, the last report of the Board being one of 93 pages, with appendices covering 49 pages. The excise administration seldom presents any novel or noteworthy phases, except that the revenue fluctuates with the prosperous or adverse circumstances of the people, resulting from natural causes. As in the case of land revenue, an annual skeleton report would be sufficient, containing merely a table of the revenue derived from each excisable article during the year to which it refers, as compared with the preceding one, with brief explanatory notes on remarkable fluctuations, if any. In the event of any noteworthy change taking place during the year, the result of its operation might be reviewed more at large. But as the whole system of this department has recently fonned the subject of an exhaustive inquiry by a Special Commission, whose recommendations have been accepted by Government, it is not likely that any further changes will be introduced for some time to come. 4. — The Stamp Administration Report. 106. This report is submitted under the instructions conveyed in the resolution of the Government of India, No. 102, dated 11th January 1872, in the form adopted by the Government of the Central Provinces. Previously to this a skeleton report was submitted by the Board for incorporation in the Bengal Administration Report, but no resolution was recorded by the Bengal Government as is now done. District officers have to submit yearly a return (No. 35) showing the stamp revenue and charges under each class of stamps for the year to which it refers, with brief explanations of fluctuations, if any, and the stamp report is chiefly compiled from this return. For statistical purposes this return is quite sufficient. The sale of stamps involves no administrative skill or talent, and there seems to be no necessity for submitting an administration report with elaborate figured statements. Such a report can do little more than show the fluctuations in the sales of stamps and afford stereotyped explanations, which are almost the same every year, the fluctuations being attributable either to activity or depression of trade or the increase or decrease of litigation. The Board's report on the administration of stamps for the last year extends over 102 paragraphs and 31 pages. It seems to us that this report might well be dispensed with altogether. All the information which it is necessary to have for statistical purposes can be obtained from return No. 35 and from the returns furnished by the Accountant-General and the Superintendent of Stamps, and can be made a section of the Land Revenue Report. It is true that during late years much attention has been directed to the action taken by various courts and officers in punishing evasions of the stamp laws, but it is now pretty generally recognised that cases of insufficiently stamped documents arose from ignorance of the law and not from intentional evasion. Sucii practices are now dying out as the provisions of the law become more generally known, and all officers are now on the alert to detect and punish them when they occur. A brief explanatory note attached to the returns seems to be all that is required in this respect. We request a reference on this subject to Chapter III, paragraphs 5o and 57 of this repoi-t, referring to returns under the Stamp Act. CHAP. V.J EDUCATION AND WAEDS' REPORTS, 105 5. — The Education Report. 107. This is not, strictly speaking, a report, but only a contribution to the Annual Report on Public Instruction submitted to Government by the Director. The practice is that a report on education in each Commissioner's division is drawn up by the Circle Inspector or Joint-Inspector and submitted to the Director, by whom it is sent to the Commissioner for his remarks. These are generally very brief, and the writing of them is not a serious burden. We think this practice may be continued. The reports on colleges, medical and technical schools are not sent to Commissioners, nor are those on madrassas. The reports on primary education are drawn up in most districts by the Deputy Inspectors of Schools and adopted by District Magistrates with a few revisions. They are then incorporated into the divisional reports and sent to the Commissioner for remarks. The whole of these reports are ultimately compiled into one provincial report in the Director's office. As this latter report has recently been made .the subject of special inquiry and report by a conference of educational officers assembled by order of the Government of India, by whom its conclusions have been accepted,* we do not consider ourselves justified in recommending any alterations in respect of it. 6. — The Wards' Administration Report. 108. This is another of the reports prescribed by Sir G. Campbell in 1873. No report was submitted before that year. The report, as at present constituted, gives a detailed account of the management of every ward's property, however small, during the year, with tables showing income, expendi- ture, debts, investments, and other particulars. The prej^aration of this report entails a very great amount of labour on Collectors, Commissioners, and the Boards. The returns and statements from which it is comj^iled are excessively elaborate and complicated, and in that part of our final report which deals with returns we shall propose, in consultation with the Board, measures which will tend to the simplification of the returns without in any way lessening the means of control which the Board as Court of Wards is bound to exercise over this important branch of the administration. One important step has already been taken in this direction by ceasing to repeat every year the information concerning geographical position, family history, and pecuniary circumstances of each ward and his estate. This information is given once for all in the first year of management, and in future years reference is made to the report in which the information is to be found. As a further step, we would suggest that for all petty estates no annual report should be given, a chapter in the Land Revenue Report being substituted, which should give in a condensed form all the information necessary to enable Government to judge how the estate is being managed. For very large and important estates a full report might be submitted once in three years, and the review of this report by Government would serve for guidance as to general principles of manage- ment in all estates under the Court of Wards. If, which seldom happens, any great estate remains in charge of the Court for less than three years, it might form the subject of a separate report. 7. — The General Administration Report. 109. This is by far the most important of all the annual reports. In t Government circular No. 28, ISoSf the district officers and Commissioners were dated 20tli August 1855. required to Submit a quarterly report on the follow- ing points only : — 1. Eoads and communications. 2. Buildings or repairs in progress. 3. Weather and public health. 4. Jail and prisoners. 5. Public charities assisted by Government. * See Eesolutions of Government of India, Home Department, No. 9 — 338-58, dated 29th October 1883, and No. 6 — 198-207, dated 11th July 1885. These Eesolutions only refer to the forms and returns to accompany the report ; but as the report consists chiefly of comments on these returns, they naturally determine the form of the report. 14 106 EEPOET OF THE SALARIES COMMISSION. [CHAP. V. 6. Education. 7. Conduct of zemindars, planters, &c. 8. State of public feeling on general or special subjects. 9. Any remarkable increase or diminution of crime, and in what particular localities or subdivisions. 10. Manner of employment of assistants, especially of those deputed to make local investigation. 11. Any other matter which may be deemed worthy of notice. This quarterly report was prescribed by the Government with a view to obtain materials for the preparation of the Bengal Administration Report — a report which was for the first time required by Lord Dalhousie, who in his minute, under date the 28th February 1856, referred to this matter in the following terms : — One of the last and not the least important of those measures which have emanated from the Government of India during these past years has been a resolution to require hence-- forth from the Government of every presidency, from each Lieutenant-Governor, and from the chief officer of every province, an annual report narrating the incidents that may have occurred during the year within the several jurisdictions, and stating the progress that may have been made, and all of moment that may have been done in each principal department of the civil and military administration. The quarterly report was discontinued in August 1859* and an annual * GoTernment circular No. 7, report was required in lieu of it. In Julyf 1861 dated 20tli August 1859. detailed instiTictions were issued by the Grovern- t Government circular No. 94, nient as to the manner in which this annual report dated istli July 1861. should be prepared. The subjects which were required to be treated were as follows : — («) The annual cold weather tours. (b) The weather and public health for the year. (c) Public charities. \d) State of public feeling on general or special subjects. (e) Any other subjects which are not treated in the Eevenue, Police, or Eoad Eeport. In October 1870 the Secretary of State called the attention of the local Government to the necessity for the careful preparation and punctual despatch of their administration reports, making the following observations : — An administrative report to be of any value should afford to the reader an adequate view of the resources of the territory under the Government and of the working of the various departments of the administration. It should also contain a clear and condensed statement of the more important questions which have engaged the attention of Govern- ment during the year. In 1873 the Government of India laid down, with a view to ensure uniformity, a general outline to be observed by the local Governments in preparing their administration reports, remarking as follows : — An annual report is intended to set out a clear and compact retrospect of the working of the local Administration during the year, and of the principal events with which the Government is concerned or has to deal, of the more important measures that have been actually taken, and of the course of ordinary or extraordinary business in every department. It is not the proper object of such a report to provide an annual hand-book of informa- tion upon such subjects as physical geography, the permanent constitution of administra- tive machinery, land tenure, taxation, or upon other matters which do not change from year to year. At the same time, these reports must be as brief as is consistent with perspicuity, and with due regard to the importance of recording the main features of every measure of general interest either commenced, advanced, or completed, and of explaining, when necessary, the principles upon which such measures are based. The order of subjects to be treated in the Bengal Administration Eeport was indicated in a list annexed. We are not, however, called upon to oflPer any suggestions regarding the simplification of this report as submitted by local Governments. Our main concern is with the district and divisional reports, and we need only consider to what extent the general administration reports submitted by these ofiiceis can be conveniently reduced without depriving Government of the materials necessary for compiling the provincial administration report. CHAP, v.] GENEEAL ADMINISTRATION REPORT. 107 The present form of the general administration report submitted by the district officers and Commissioners was introduced by Sir George Campbell, who in doing so observed as follows : — It (the administration report) is, or ought to be, a report describing the history of the administration of the year generally, toucliing on the many subjects not dealt with in the several departmental reports, and bringing together the most salient features of the adminis- tration as affecting the general state and well-being of the country, and the feelings of the people as ascertained by the Commissioners and district officers in the course of their tours. Sir George Campbell fm-ther remarked : — It is indispensable that each Commissioner should focus into one view the whole divisional administration, and express on the various subjects under discussion his own opinions, as beins: those of the most highly-placed and experienced officer of the division ; while it will remain for the Government to review and compare the reports of the different divisions, and to deal with the chief points in the district reports to which the Commissioners may direct attention. The subjects laid down by Sir George Campbell to be treated in the Administration Report are 24, or 19 in excess of those prescribed in 1861. These are noted below : — i. — Annual tours. ii. — The weather and crops, iii. — Public health. iv. — Material condition of the people. V. — Emigration, immigration, and other internal movements of the people. vi. — Prices of food and labour, vii. — Manufactures, mines, viii.— Trade and commerce. ix. — State of public feeling on general or special subjects. X. — The public press : its tone and influence. xi. — Effect of administrative changes and arrangements, xii. — Statistical inquiries, xiii. — Model farms and gardens, xiv. — General state of police and crime. XV. — Civil justice, xvi. — Condition of the division as regards affairs connected with the land and revenue administration, xvii. — Effect of excise, license-tax, or other revenue laws, xviii. — Condition and effect of railways, irrigation, and other great public works. xix. — General state of communications. XX. — Ditto of schools, dispensaries, libraries, &c. xxi. — Success or otherwise of road cess committees, education committees, muni- cipalities, and other institutions by which local government is carried on. xxii. — The management of zemindary post. xxiii. — The Court of Wards' estates. xxiv. — Conduct of zemindars. To handle so many varied and important subjects in every year's report is not an easy task, and it takes up a considerable portion of the time and attention of local officers ; for not only do Collectors have to submit this report to Commissioners, but subdivisional officers have to submit a similar report regarding their subdivisions to the Collector. Many of the subjects do not afford every year fresh materials for rejjort, e.g. {a) the material condition of the people, (J) prices of labour, (c) manufactures and mines, {d) trade and commerce, (c) road cess, education committees, &c., while there are several subjects which are exhaustively dealt with in the departmental reports, viz. — i. — Public health. — Eeported upon by the Sanitary Commissioner. ii. — Emigration. — Reported upon by the Superintendent of Emigration. iii. — General state of police and crime. — Eeported upon by the Inspector- General of Police. iv. — Land Revenue. — Eeported upon by the Board of Revenue. V. —Excise and license-tax administration. — Reported upon by the Board of Revenue. vi. — Condition and effect of railways, irrigation works, &c.— Eeported upon by the Public Works Department, vii. — The management of zemindary dak. — Eeported upon by the Postmaster- General of Bengal. viii. — The Court of Wards' estates.— Eeported upon by the Board of Revenue. 14 a 108 REPORT OF THE SALARIES COMMISSION. [chap. V, There are again some subjects regarding which weekly and monthly returns are received by Government, such as weather and crop reports, prices of food, &c. Under the new Tenancy Act carefully-prepared price lists will now be published in an authoritative form, and it seems therefore unnecessary to seek for the information in a less trustworthy form. The utility also of having a detailed account of annual tours seems questionable under the larger powers which, in accordance with our instructions, we propose to recommend should be accorded to Commissioners and Collectors. This matter might fairly be left to the former officers to deal with, and marked or repeated neglect on the part of their subordinates to carry out the orders of Government in this respect might be reported ; but an annual review of tours seems to be uncalled for. There is a heading in the report for " state of public feeling," and under this head any noteworthy state of popular sentiment which might come to the notice of Collectors during their tours might be mentioned. As it has now become the practice, in accordance with the instructions of the Secretary of State, to depute an officer every year to write the provincial administration report, we would recommend that he should compile, from the periodical returns and departmental reports received in the various Secretariat offices, all those portions of the report to which they refer. Having ample materials at his disposal, this officer would be able to take a better and more comprehensive view of all subjects than either divisional or district officers, whose knowledge is limited to their own respective charges ; and by this means Commissioners and Collectors would be spared the labour, often of a very fruitless kind, of composing long sections relating to matters with which they have had no personal connection, and concerning which, therefore, they can do little more than blindly copy statements which, for all they know, may be totally erroneous. The bulk of this very overgrown report would by this step be reduced within reasonable compass, while its value would be greatly increased by the fact that officers would in future be only asked to report on subjects which they know something about, and not on those of which they were wholly or to a great extent ignorant. The headings of the report would, if our recommendation be accepted, be reduced from 24 to 9, as shown below : — its tone and in- Subjeeis to be treated. State of public feeling. The public press : fiuence. Effect of administrative changes. Conduct of zemindars. Material condition of the people. Manufactures. Trade and commerce. Statistical inquiries. General state of communications. Subjects to be omitted. 1. The cold- weather tour. 1. 2. The weather and crops. 2 3. Emigration, &c. 4. Prices of food. 3 5. Land revenue. 4 6. Excise, license-tax, &c. 5 7. Railways, irrigation works, &c. 6. 8. Schoolsj dispensaries, &o. 7. 9. Koad cess committees, education com- 8. mittees, municipalities, &c. 9 10. The Court of Wards' estates. 11. The management of zemindary d&k. 12. Civil justice. 13. PoUce. 14. Public health. 15. Model farms. The last five subjects, viz. those marked 5, 6, 7, 8, and 9, will hardly afford fresh materials every year for report. It may be objected that as thus modified the annual General Administra- tion Report will no longer deserve its name, as it will not present, as it now does, a synoptic view of the administration in all its branches, as well as of the general, political, and social condition of the tract of country dealt with. But it is obvious that such a general view can only be afforded by an officer who holds the reins in all departments of the Government. The Deputy Commissioner in a Non-Regulation Province is such an officer, and can there- fore write such a report, but in the Regulation Provinces of Bengal no single officer holds so comprehensive a position. There are very many matters with which a Collector-Magistrate has no concern, and over which he exercises no authority whatever. Indeed, his interference in them would be resented by CHAP, v.] MUNICIPAL REPORT. 109 the officer under whose cliarge they are. It may therefore well be asked, What is the good of trying to get out of one officer information which is only to be had in trustworthy form from six or eight ? In what way is Government in the General Department benefited by the Collector filling his report with meagre scraps of information got at second hand from the Judge or other officers, who themselves submit the same information direct to the proper authorities ? The report, as cut down by us, would supply Government _ with information on all points on which the Collectors and Commissioners' opinions could be given with confidence; and if submitted annually, as we think it should continue to be, would be available for use in the compilation of the provincial administration report. This point is, as far as we can see, one on which tlie local Government is competent to pass orders without reference to higher authority. 8. — Report on the Working of Municipalities. 110. This rejDort is at present submitted in accordance with the instruc- tions of the Government of India, conveyed in Resolution No. 255, dated 7th March 1871. A skeleton form of annual report was prescribed by the Govern- ment of Bengal in Municipal Department circular No. 26, dated 26th Novem- ber 1881, and to this some additions were made by circular No. 1.0, dated 4th April 1882. Since the passing of the new Municipal Act [III (B.C.) of 1884], by which the position of municipal bodies has been radically altered, no definite instructions have been issued beyond those contained in circular No. 3T — M, dated 28th April 1885, by which Commissioners are directed to submit annually by the Slst July a consolidated report for all the mimicipal- ities in their divisions. But under section 81 of the Act the Municipal Com- missioners are to " furnish annually a report of their proceedings and state- ments of the works executed by them, and of all sums received and expended by them." This report is to be submitted "at such time and in such form as the local Government shall direct," but it cannot, we think, be held that the instructions to Commissioners of divisions conveyed in circular No. 3 above referred to amount to such a direction to Municipal Commissioners as is contemplated by the Act. It remains therefore for Government to prescribe both the time of submission and the form of the reports to be submitted by the Municipal Commissioners. Moreover, as by the same section the report and the orders of Government on it are to be open to inspection of the public, it is obvious that the rejDort itself must go uji to Government in original, and not merely in the form of an abstract of its contents made by the Magistrate or Commissioner. If Government wishes that the report should be submitted through the Magistrate and the Commissioner, then those officers must merely make remarks and comments on it as it passes through their hands, and such remarks being of a confidential nature should not be open to the inspection of the public. There are at present 133 municipalities in Bengal, and as under the law each of these must submit a report to Government once a year, it will be quite impossible for the Municipal Department of the Secretariat to read and review them all if they are at all lengthy. The list of subjects laid down by circular No. 26 is far too elaborate, and would lead to the submission of very volu- minous reports. Many of the headings refer to matters which may be reported on once for all, and need not be repeated eveiy year. They should be given in full next year, and should then be printed in the form of a manual of information which could be kept for reference, in the same way as the red letter headings in the provincial administration report, and rewritten or revised once in ten years. These headings are those marked I, II, " incidence of taxation" in III, V, VI, VII, VIII, IX, (c) and (e), X, and XI. In circular No. 10, paragraph 4 has become obsolete, and only the number of meetings and attendance of Commissioners at each of them need be reported. Paragraph 7 would go into the manual, as would also the first sentence of paragraph 8. By these means the length of the reports would be greatly diminished without losing sight of any important matter. Some further remarks on this subject will be found below under the head of " Sanitary Report." 110 EEPORT OF THE SALARIES COMMISSION. [cHAP. V. 9. — License-tax Administration Report. 111. This report will cease to exist; but as an Income-tax A.dministra- tion Report has been substituted for it by the Government of India, we have provided for it in the list at the end of this section. 10. — The Road and Public Works Cess Administration Report. 112. This report merely treats of the collections and arrears on account of cesses, with explanations of the causes of the arrears. This seems to be unnecessary: no object is gained by knowing six months after the year closes how much of the demand on account of road cess was collected during the year and what remained unrealised. If this information is necessary for any statis- tical purpose, it might be furnished in the form of an annual return showing the demand, collections, and arrears, with explanatory notes on points requiring elucidation. But this concerns more the road cess committees, of which the Collector is ex-officio Chairman, than revenue officers, whose only duty is to take proceedings under the Certificate Act for the recovery of arrears at the instance of the Committee. Under any circumstances, an annual report like that now submitted by the Collector and Commissioner is uncalled for. 11. — Annual Report on the Road Fund. 113. This report is prepared by the road cess committee and submitted to the Divisional Commissioner for transmission to Government and publi- cation in the Calcutta Gazette under the jDrovisions of sections 178 and 179 of the Road Cess Act. This report cannot therefore be dispensed with, but in our opinion nothing further is required from the Commissioner than a brief covering memorandum. The report is chiefly intended for the information of the public, and all that they need know about the administration of the fund can be gathered from the Committee's report. This report and the one last mentioned will perhaps be materially modified when the Local Self-Government Act comes into operation. 12. — Tlie Dispensary Report. 114. The present practice is that the Civil Surgeon prepares a report of each dispensary and submits it to the Magistrate, who again transmits it to the Commissioner for submission to the Surgeon-General. The object of submitting these reports through the Magistrate and Com- missioner is to afford them an opportunity of recording any remarks that they may deem necessary. So far as our experience extends, such remarks are seldom, if ever, made. As both the Commissioner and the Magistrate are members of the Dispensary Committees, and can be present at meetings, and also as visitors can record their remarks in the Visitors' Book, there is no necessity for the report passing through their hands. 13. — Tlie Sanitary Report. 115. This is compiled partly by the Civil Surgeon and partly by the Magistrate, and submitted direct to the Sanitary Commissioner. The list of subjects to be reported on is very lengthy, and several have to be treated twice over — once by the Magistrate and once by the Civil Surgeon. Since the introduction of the new Municipal Act a great deal of the information hitherto required from the Magistrate, such as " sanitary improvements in towns," "disposal of municipal income," "vaccination in municipalities," "regis- tration of births and deaths in municipalities," will have to be obtained from the Municipal Commissioners. In a preceding section of this chapter we have adverted to the still unsettled state of orders under section 81 of Act III of 1884 relating to annual reports by municipalities; and as these reports will be both too long and too numerous to be reviewed in the Secretariat, we would suggest that the report should contain the headings prescribed in the Sanitary Commissioner's circular No. 80, dated October 1882, in addition to any others that may be required by Government. The report should be CHAP, v.] SPECIAL EEPORTS. Ill written in two separate parts ; that part containing the information wanted by the Sanitary Commissioner can be detached in the Magistrate's office and sent to the Civil Surgeon to be incorporated by him in his report, while the other portion can go to Government through the Commissioner. Thus the portion of the annual reports on municipalities which reaches Grovernment direct would be much reduced and be brought within such limits that it might be reviewed in the Secretariat without much labour ; while the sanitary state of each municipality would come under the notice and review of Government in the Sanitary Commissioner's report. The Magistrate would then only have to contribute to the Civil Surgeon's report sanitary information concerning rural tracts, which is, as a rule, scanty, and does not take much time to prepare. It would further be a relief to the Magistrate if the Civil Surgeon submitted his report direct to the Sanitary Commissioner. U.—The Trade Report 116. This was first prescribed in Government circular No. 5, dated 27th June 1879. The Government of India having asked for information regarding the trade in piece-goods and other imi^ortant articles, district officers were desired to include remarks on this subject in the trade section of the Annual General Administration Report. It appeared, however, that the general report was thus burdened with unnecessary details, and by Financial circular No. 13, dated 18th March 1881, district officers were instructed to submit direct to the Statistical Department of the Secretariat such information as they could procure. The trade section of the general report was, however, retained, and was intended to give only a general review of the trade of each division. We do not think much reliance can be placed on the information supplied in the separate trade report. Collectors have not been brought up to commercial pursuits, and understand very little about such matters. The collection of the figures is therefore handed over to the nazir or a police inspector, who in their turn hand it over to a subordinate, who picks up what information he can from traders in the various bazars. Moreover, as the direc- tion of lines of commerce does not vary every year, it is hardly necessary that this information, of questionable authenticity, should be supplied every year. If it were supplied once in three years, it would be often enough to afford timely notice of any change in the distribution of imported and local goods, and it would be possible for the Collector to depute a sub-deputy or canoongoe once in three years to make a proper inquiry, though he could not perhaps spare a man every year. For the two intermediate years such brief statis- tical statements as might be held to be indispensably necessary might be submitted, though we doubt if they will be in any way trustworthy. 117. This completes the list of regular reports submitted from all districts in the Lower Provinces. As regards the reports which are only submitted from certain districts, a list of which is given in paragraph 16 of this report, our sources of information are not so complete as could be desired, and Government would probably prefer to consult the officers in charge of the special departments to which they refer before arriving at a final deci- sion in respect of them. The following suggestions must be taken as tenta- tive only : — The Salt Report. 118. Considerable alterations will probably have to be made in the work- ing of the Salt Department in Bengal, owing to the impending transfer of the salt administration in Orissa to the Madras Presidency. When this transfer has been effected, there will remain comparatively little to be done in salt matters in Bengal, and it will not be necessary to have an annual report for this department. The measures taken to prevent illicit manufacture in the coast districts, the punishments inflicted for breach of the law and rules, and the effect of these measures on the consumption of licit and imported salt, may appropriately be treated of in the annual Police Report, and whatever further information is required can be adequately provided for by simple forms of statistical returns, such as are at present submitted to the Board of Revenue. 112 REPORT OF THK SALARIES COMMISSION. [CHAP. V. Besides the yearly salt report there is a quarterly salt report, which gives information regarding the sale of manufac- A*gusTf862.^''' ^^^' ^''^'^ ^^^^ *"^ed salt and the clearances of imported salt. It was submitted for the first time by the Board* in 1862, with the special object of observing the effect which the state of the salt market had on Government manufacture, and at the Board's instance was continued as a periodical report. The only use made of it is to publish it in the Gazette; but as the publication usually takes place some two or three months after the expiry of the quarter to which the return relates, it cannot be said to serve any useful purpose. It is not consulted by the salt merchants, who have the daily published transactions to refer to, and it possesses no interest to the general public or to Government officials. On one occasion its submission and publication were accidentally omitted for some two or three quarters without provoking a single complaint from any quarter. As the preparation of the report gives a great deal of trouble, we recommend that it be dispensed with. The Irrigation Report. 119. This report is usually submitted in the Public Works Department. All that is required is that the Collector or Canal Revenue Superintendent should furnish the Executive Engineer, for incorporation in his report, with figures and other information regarding the collections of water-rates and other miscellaneous income. This could be done in a letter of moderate length. 120. Of the rest, Nos. 3 and 4, being reports on the working of ports in Chittagong and Orissa, must, we think, continue to be submitted annually, as changes and improvements are constantly taking place in them, and the trade of some at least of these ports is constantly increasing and requires watchful care and the fostering hand of Government. Nos. 5 and 6, the reports on the Chittagong Hill Tracts and on Hill Tipperah, have considerable political importance, and could hardly be submitted at a less interval than once a year, and the same consideration applies to Nos. 11 and 12 — the reports on the Orissa and Chota Nagpore Tributary Mehals. No. 7, the report on Lock hospitals, is in reality not a provincial report at all, being merely submitted to the Government of India through the local Government by Cantonment Committees. The practice of submitting these reports through the Magistrate of the district and the Commissioner causes much delay, and should, we think, be discontinued, A proposal to this effect was made by the Government of India in its No. 414, dated 17th July 1872, to the address of the Government of Bengal. The then Lieutenant-Governor, Sir G. Campbell, expressed an opinion that " to pass over the Magistrate of the 8th Ar^"'l872 ^°' ^^^^' ^^^^^ district and the Commissioner would be highly ^^^ ' objectionable," t and the proposal was therefore waived. We think that the time has now come when this point should be reconsidered. As regards the Magistrate of the district, we would observe that he is ex officio a member of the Cantonment Committee, and has full oppor- tunity of expressing any views he may happen to h-old on the subject in that capacity. It is very rarely that either he or the Commissioner can have any- thing particular to say on this subject, which is one of purely military discipline and sanitation. No practical benefit can result from calling on the Commis- sioner to review and comment on this reijort ; and as the present practice causes delay, it should, we think, be abandoned. Nos. 8 and 9, reports on the working of the Lodging House Act IV (B.C. ) of 1871 in Pooree and Gya, as well as similar reports on the same subject from several small towns in the Burdwan and Bhagulpore Divisions into which the law has been introduced by Act II (B.C.) of 1879, might well be made triennial with statistical returns for the two intermediate years. The same coarse might without harm be taken with No. 10, which refers to the Nuddea rivers ynd other minor canals on which tolls are levied. In all these matters there are no serious political considerations involved, nor are the fluctuations in income or the method of management questions of sufficient importance to demand a yearly report and review by Government. If once in a way any really impor- tant question should arise, it would, in the usual course of official routine, be CHAP, v.] DEPARTMENTAL EEPOETS. 113 referred to Government for orders. No. 13, the report on civil justice in tlie Sonthal Pergunnahs, possesses, we believe, some political significance, as the relations between the Sonthal cultivators and Bengalee money-lenders require to be carefully watched. Government would probably prefer that this report should be continued to be submitted annually. No. 14 is a report prescribed by the Government of Bengal in paragraph 6 of the rules of 22nd December 1883 made under section 143 of the Inland Emigration Act (I of 1882). It was submitted for the year 1884 by the Magistrate of Chittagong, who is ex-officio Inspector of Labourers under section 8 of the Act. The report is " based on the information supplied by the returns of employers of labour under section 113, and on his personal inspections of labourers." In 1885 the Joint-Magistrate of Chittagong was appointed Assistant Inspector of Labourers, and the report for that year was submitted by » , . ., . f „ .,,„ „„„ him.* The report contains information on the * A similar report tor tJie one ci, . • , i^ i pit garden in Ms district is also sub- following pomts : the number ot labourers ot mitted by the Deputy Commis- different classes On each plantation during the year, sioner, Cmttagong Hill Tracts. j-/- -i- vj. ijiu 31 i distinguishing between old labourers and iresh arrivals ; those imported and those locally engaged ; also those who are labourers as defined by the Act, and those otherwise employed ; the extent to which employers avail themselves of local labour contracts under sections 111 and 112, particularly in the case of newly -imported labourers ; the extent and causes of sickness and mortality among labourers ; the number of births ; the average amount of earnings of contract and other labourers ; the number of convictions for crime and nature of crimes committed ; the number of arrests under section 172, and the manner in which the law has operated; treatment and condition of labourers both in health and in sickness ; hospital arrangements ; and generally the working of the Act and position of labourers. In spite of the number of subjects treated of, the reports are very brief, but they are accompanied by very voluminous statements. The Magistrate considers that as local labour is freely procurable, it was unnecessary to introduce the Act into that district— an opinion which Mr. Beames also expressed when he was Commissioner of Chittagong, and which he is not surprised to see confirmed by recent experience. It appears also that the present Commissioner has, on the suggestion of the Magistrate, recom- mended considerable simplifications in the forms, which are at present so bulky and intricate that they can with difficulty be filled up. Looking to the condi- tion of the labour market in Cliittagong and the opinion of the local officers, we consider that this report is one that may be treated on the system of a brief report for two years and a full one every third year. The brief reports might merely state that the Act is working smoothly, and that no complaints have been made and no illtreatment or neglect of labourers discovered. The few indispensably necessary figures might be thrown into one simple return. Columns 1, 2, 3, 14, 27, and 28 of return I would suffice, and return II might be dispensed with altogether. Departmental Reports. 121. Concerning these reports we cannot offer an opinion based on personal experience such as we have endeavoured to express in the case of those reports which are drawn up by district officers. We have, however, considered carefully the orders which have from time to time been issued on the subject, and have, as far as was possible within the time at our disposal, consulted the heads of departments concerned. From the printed list attached to General Department circular No. 54, dated 30th December 1878, corrected up to date, we find that the following reports are submitted to the various departments of the Secretariat in addition to those already discussed : — Hevenue Department. Title of Rbpobt. By whom submitted, with date. 1. Opium ... ... ... Board, 1st February, 2. Customs ... ... ... Ditto, 31st July. 3. Survey (preliminary) ... ... Ditto, 5th August. 4. Forests ..,■ ... ,., Conservator of Forests, 1st August. 5. Economic Museum ... ... Museimi Committee, Slst May. 6. Meteorology ... ... ... Meteorological Reporter, 31st May. 7. Zoological Gardens ... ... Uardens Committee, 31st May. 15 IH REPOET OF THE SALARIES COMMISSION. [chap. V. General Department. Title op Eepoet. 8. Native papers 9. Eeview of publications 10. Working of Act XXV of 1867 11. Brahmo Marriage Act 12. Sanitation of Calcutta Port ... 13. Calcutta Port Trust 14. Marine 15. Light-house and Light-ships 16. Calcutta Shipping Office 17. Scientific and Literary Societies 18. Nizamut College 19. Third-year Students, Patna School. 20. Antiscorbutic Keport ... 21. Colonial Emigration 22. Inland ditto By whom submitted, with date. > Bengali Translator, 1st May. ... j Inspector-General of Registration, ... j 1st May. ... Sanitary Commissioner, 1 st May. .,. Port Commissioners, 31st May. ... Port OiScer, Calcutta, 31st July. Ditto, 31st May. ... Board, 3l6t July. . . . Director, Public Instruction, 31st July. ... Agent to Governor- General, Moor- shedabad, Ist June. Medical Surgeon-General, 1st May. ... Board, 31st July. ... Protector of Emigrants, 31st July. ,„ Superintendent of Emigration, 31st July. Financial Department. 23. Stationery ... ... 24. Calcutta Municipality 25. Sanitary Commissioner's ... 26. Botanical Gardens 27. Cinchona 28. Cinchona Plantations 29. Imperial Revenue and Expenditure 30. Paper currency 31. Calcutta Medical Institutions 32. Vaccination 33. Lunatic Asylums 34. Contagious Diseases Act, Calcutta 35. Chemical Examiner Board, 31st July. Chairman, let July. Sanitary Commissioner, 15th June. Superintendent, Gardens, 15th May. Government Quinologist, 15th May. Superintendent, Botanical Gardens, 15th May. Accountant-General, 15th August. Ditto, Ist July. Surgeon-General, 30th April. Ditto, ditto. Ditto, Slst July. Commissioner of Police, Calcutta, 3l8t March. Surgeon-General, 31st May. Judicial. 36. Report on Calcutta Small Cause Court 37. Legal Affairs Registration 38. 39. 40. 41. 42. 43. 44. Calcutta Town Police ... Vernacular Newspapers ... Indian Companies Act X of 1866 Inspection of Steam Boilers Jails ... ... Alipore Reformatory School 45. Hazaribagh Reformatory School Judges, Small Cause Court, 1st April. Legal Remembrancer, 30th June. Inspector-General, Registration, 31st July. Commissioner of Police, 30th April. Director, Public Instruction, 31st March. Inspector-General, Registration, 31st May. Commissioner of Police, Calcutta, 1st March. Inspector-General, Jails, 15th April. Vice-President of Board of Managers, through Inspector-General, Jails. Date not given. Inspector-General, Jails. Date not given. 122. On such a miscellaneous list of reports as this, most of which refer to subjects lying beyond the scope of our present inquiry, it is hardly possible for us to formulate any definite recommendations. We would, however, invite attention to one or two general principles which we think might with advantage be followed in reducing and classifying them. In the first place we observe that there are several groups of minor reports on closely allied subjects which are at present submitted by the same ofiicer on different dates. Thus, numbers 14 " Marine," 15 " Light-houses," 16 " Calcutta Shipping Office," 20 '' Anti- scorbutic," might probably with advantage all be treated of in one report — " Marine." When a subject on which there is not very much to be said has a report all to itself, the writer of the report is strongly tempted to be prolix and verbose, in order to give his report a respectable size ; whereas if he is only expected to devote to the subject one or two paragraphs, he says no more than is absolutely necessary. CHAP, v.] DEPARTMENTAL REPORTS. 115 Acting on this principle, the Inspector-General of Registration might include in the annual report of his department paragraphs on the minor subjects of working of Act XXV of 1867 (No. 10), Brahmo Marriage Act (No. 11), and Indian Companies Act (No. 41). The Sanitary Commissioner might do the same, as might also the Surgeon-General and several other heads of depart- ments. This measure would perhaps involve some rearrangement of reports among the various departments of the Secretariat, and this would on other grounds be desirable, for at present, as will be seen from the above list, the reports are very unequally distributed, the Revenue and General Departments having a great many more reports to dispose of than either the Financial or Judicial Departments. Not having been in the habit of receiving copies of these reports in our former appointments, we are not sufficiently well acquainted with their contents, or the circumstances which render their submission necessary, to be able to advise as to which of them should be annually, and which less frequently, submitted. But we consider that the principle by which the question should be decided is clearly this, that when a department is by its nature progressive, that is to say, when the matters with which it deals are subject to constant change and attempts at improvement, annual reports should be submitted ; when it is by its nature stationary, that is, when its duty is only to watch over the punctual discharge of well-defined and settled functions, a full report once in three years is sufficient, brief reports or statistical tables only being submitted in the two intermediate years. The Government of India in paragraph 10 of its resolution appears to consider that all the reports Education. 1 Police. mentioned by the Punjab Government, except Jails. 1 Sanitation. those noted in margin, might be triennial ; but it ^'"'^^*^' will be observed that the Punjab reports are not precisely of the same nature as the Bengal reports. Some reports are submitted by the Punjab which are not submitted by Bengal, and, on the other hand, the Bengal Government receives from its subordinates many more reports than the Punjab Government, so that the Government of India's expression of opinion is not a complete guide for Bengal, and it must rest with the latter Government to decide, in consultation with the officers concerned, which reports can be abolished or submitted less frequently than at present. Probably a reduction in the bulk and a less frequent submission of most of these reports would be possible, and by this measure there would be a great saving in the printing charges of Government. We believe that the Inspector-General of Jails is of opinion that his report might be a triennial one, brief reports being submitted during the two intermediate years. The Government of India, however, apparently requires this report annually, but in that case it might probably be much reduced in size. The Inspector-General of Registration, who, as above remarked, also submits several minor reports, informs us that he has already reported direct to Government that the reports of his department might be made triennial without any inconvenience. 123. In conclusion, we subjoin a list of the reports submitted by or through district officers, divided according to the fivefold classification suggested in paragraph 16 of this report — I. To he abolished. 1. Stamp Eeport. 2. Wards' „ 3. Irrigation „ 4. Road Cess „ S.Road Fund „ 6. Municipal Eeport. 7. Dispensary „ 8. Salt „ 9. Lock hospital „ II. To he treated under the system of Statistical Returns for two intermediate years and a report in tlie third year. 1. Excise. I 3. Pooree Lodging House Act. 2. 2suddea Rivers. I 4. Gya ditto. Ida 116 EEPOET OF THE SALARIES COMMISSION. [CHAP. V, III. To be retained under the system of brief reports for two years and full report the third year. 1. Land Revenue. 2. Jails. 3. Registration. 1. The Income-tax Report. 2. The Education „ 3. Chittagong Hill Tracts. 4. Ditto Ports. 5. Orissa „ 4. Inspection of Tea Gardens. 5. Trade Report. IV. To be retained vnvhanged. 6. Hill Tipperah. 7. Tributary Mehals in Orissa. 8. Ditto in Chota Nagpore. 9. Civil Justice in the Sonthal Pergunnahs. V. To be retained in a modified form. 1. The Police Report. | 3. Sanitary Report. 2. The General Administration Report. I II.— OCCASIONAL EEPOETS. 124. Under this head are included those reports which have to be sub- mitted from time to time by district officers, as the occasion for them may arise. It is difficult here to draw the line between reports, returns, and applications for sanction, as some of these might be equally well described by any one of these three designations. The following, however, are more correctly classed as reports, and we shall confine our remarks to them : — 1. Special report of heinous crime. 2. Report on cases of opium-smuggling. 3. 3, on escape of a prisoner. 4. ,, on recapture of ditto. 5. ,, on municipal elections. 6. ,, on railway accidents. 7. ,, on inspection of factories. 8. ,, ,, of jails and sub-jails. 9. ,, ,, of distilleries. 10, ,, on extradition. 1 ] . ,, on defalcations of public money. 12. ,, on epidemics. 13. ,, on treasure trove. 14. ,, on inspection of registration offices. 15. „ „ of treasuries and sub-treasuries. 1. — Special Report of Heinous Crime. This report is prescribed in section 14 of Police Circular N (Police Manual, page 411). On receipt of information of • Mnrder. the commission of certain heinous ofPences,* a Srayland riotorissembTiL. report is submitted by the District Superintendent Large thefts and house-break- of Police in duplicate to the Magistrate, who sends '''?; • I,- V, T? one copy to the Commissioner. Further reports Cases m wmcn liuropeans are i -^i j ^ j_- i_ • ^^^^-.^^ i.'^yKjiva accused of heinous offences. are Submitted trom time to time as the inquiry Cases in which police-oiBcers are proceeds, until the caso is finally disposed of. A copy ""counterfeiting coin and stamps, of the report is also sent to the Inspector-General of Police. In most cases these reports call for no instructions or remarks from either officer, and a good deal of stationery and time is wasted in sending both of them. As the reading of these reports forms a principal part of the Inspector-General's work, while the Commissioner has a great deal of other work to do, we recommend that the special reports should be sent to the Inspector-General only and not to the Commissioner. Although the Commissioner is by law vested with authority over the police, yet it cannot be expected that he should follow every heinous case in every district of his Division through every step from its occurrence to its disposal ; and as a matter of fact Commissioners very seldom make any remarks on these reports. When CHAP, v.] OCCASIONAL REPORTS. 117 they do, the unpleasant reply is sometimes received that the Inspector-General lias already issued orders which are being carried out. We take it that the Commissioner's control over the police should rather be exercised in respect of matters afiecting the general efficiency of the force, and in seeing that the declared policy of Government is carried out, than in interfering in petty matters of detail, such as the conduct of individual cases. It will suffice if Magistrates are instructed to submit special reports to the Commissioner only in cases of very peculiar importance, and if the Commissioner retains the power of calling for a report in any case which may come to his notice. 2. — Report on Opium-smuggling Cases. This is prescribed by the Board (Board's Rules, volume II, chapter II, section 4, clause 10). It is inordinately lengthy and intricate, and might well be reduced if not abolished altogether. It does not appear to serve any practical purpose, and takes up a great deal of time in preparing. In the case of a prisoner being transferred to the Patna Jail, a brief report might be sent to the Opium Agent direct by the Magistrate of the district in which the case was tried, leaving it to the Opium Agent to report to the Board if the case present any unusual or remarkable features. The columns 1 to 4 and 8 are the only ones that are likely to be useful to the Opium Agent, and the information in column 4, which often spreads over six or eight sheets of foolscap, may be reduced to a few lines giving merely an outline of the history of the case. In most cases a copy of the judgment would contain all the necessary information. 3 and 4. — Escape and Recapture of Prisoners. These reports are submitted by the Jail Superintendent to the Magistrate, and also to the Inspector-General, under sections 79, 392, and 394 of the Jail Code. They are in prescribed forms (Miscellaneous Nos. 13 and 14, page cii, Jail Code). While we think that these forms with their 16 and 15 columns respectively might well be condensed, we cannot recommend that they should be discontinued. A simple letter containing the necessary information would however do as well, and give less clerical work. 5. — Municipal Elections. By Municipal Department circular No. 1 of 15th January 1885 Commis- sioners of Divisions were asked to report on all the municipal elections held in their Divisions, giving information concerning the proportion of persons who voted to the whole number of rate-payers, the class of men elected, and the working of the system of viva voce voting, with any other matters of general interest. It is possible that Government may wish to have a similar report on the occasion of the next elections. If so, we recommend that it should be furnished by the Chairman of each municipality through the Magistrate of the district and the Commissioner. Each of these officers might make any remarks he wished on the report as it passed through his hands. The remarks which we have made in part I of this chapter regarding the "report on the working of municipalities " are applicable to the election reports also. 6. — Reports on Railway Accidents. The rules regarding these reports are contained in the Government of India's resolution. Home Department, Nos. 3 — 317 — 25, dated 20th December 1880, and we do not see any reason for suggesting alterations in them. The procedure is not very intricate or troublesome ; and even if it were, the matter is one of so much importance, both to the Government and the public, as to admit of no relaxation of vigilance on the part of district officers. 7. — Reports on Inspection of Factories. These inspections are held under Act XV of 1881, "the Indian Factories Act," by District Magistrates in mofussil districts, by the Deputy Commissioner of Police in Calcutta, and by the Joint-Magistrate in the district of the 24-Pergunnahs. The procedure is laid down in Bengal Government Resolution dated 17th June 1881, to which are appended the rules and forms. It is only 118 REPORT OF THE SALARIES COMMISSION. [CHAP. V. in force in those few districts in which there are mills or factories. The report is embodied in a very brief form, and is not susceptible of any further curtailment. We would, however, recommend that it be not submitted to the Commissioner in cases where nothing calling for notice has been brought to light by the inspection. This would result in a very great saving of clerical work in districts near Calcutta, where large numbers of these reports are sent up needlessly twice a year. 8. — Reports on Inspection of Jails and Sub-Jails. A Visitors' Book is kept at all jails and sub-jails, in which official visitors record their remarks and suggestions, and a copy thereof is sent to the Inspector-General of Jails for such orders as may be necessary. In the case of a sub-jail the copy is sent through the Magistrate of the district, who is bound to visit the District Jail once a week (Jail Code, sections 51, 62). It is perhaps unnecessary to submit a copy of every remark made by visitors to the Inspector- General, especially in the case of weekly visits by the Magistrate. There cannot be, and as a matter of fact is not, on every occasion matter calling for orders. When, for instance, as frequently happens, the visitor merely writes " Found everything in good order," there is no need to take up time in copying this and sending it to the Inspector-General. The Jail Department has become of late years one of the most strictly centralised of all. It would be a step in the right direction if Magistrates of districts were allowed to pass orders to remedy anything that was amiss instead of merely recording an opinion to be submitted to the Inspector-General, who cannot possibly attend to such an immense mass of reports as he must receive. The Jail Code lays down with microscopic minuteness the course to be pursued in every conceivable circumstance, and there seems to be no reason why the Superintendent in consultation with the Magistrate should not manage his jail in accordance with the principles so minutely expounded without referring to the Inspector-General at every turn. The Inspector- General makes frequent inspections, and on those occasions is able to correct any mistakes that may have been made since his last inspection. 9. — Reports on Inspections of Distilleries. Inspections of distilleries by Collectors or Deputies are very necessary, but we do not think that a report should be submitted to the Commissioner on each inspection. It would suffice if the Collector or Deputy Collector's inspection notes were recorded in a note-book, which should be brought up for the Commissioner to look at on his annual inspection. If any very serious abuse were discovered by the Collector or Deputy, it would of com-se be reported to the Commissioner at once ; but when, as happens in most cases, there is nothing particular to report about, there is no use in reporting. 10. — Extradition Report. This question generally arises with regard to the French settlement at ChandernagOre and the State of Nepal. With both these territories our Government has extradition treaties, the provisions of which have been fully explained to all magisterial officers in the British possessions. No alteration is possible in the present practice, which, though it gives rise to a great deal of trouble and delay, is from the nature of the case unavoidable. 11. ^-Defalcations of Public Money. A report has to be submitted to Government whenever any embezzlement or defalcation is found out. This is an essential step, and we cannot recom- mend its abolition. 12. — Report on Epidemics. This is prescribed by Government circular No. 46, Judicial, dated 19th August 1879, in which the substance of previous orders is embodied. It is only when an epidemic is of sufficient gravity to require the deputation of additional medical officers that this report need be submitted. It is addressed by the Magistrate after consulting the Civil Surgeon to the Surgeon- General CHAP, v.] OCCASIONAL EEPOETS, 119 and a copy is sent through the Commissioner to Government. This procedure is necessary, and should remain unaltered. 13. — Treasure Trove. Prescribed by Government notification of 29th October 1886, issued under the provisions of Act VI of 1878. It cannot be dispensed with. 14. — Report on Inspection of Registration Offices. This is contained in a printed form (Registration form No. 108), which contains 72 questions and enters very minutely into the condition of every office. There are two Inspectors of Registration Offices, who are supposed to inspect between them every office in the Lower Provinces once a year. For them, as they have nothing whatever to do but inspect, and as many of the offices they inspect are conducted by persons of limited official knowledge, who require to be closely looked after, these questions are not too numerous or too searching ; but we think that when the District Registrar {i.e. the Collector) inspects an office, he should not be required to fill up this voluminous report. There is no necessity, for instance, for him to count up and report the number of documents registered, or of copies made and other petty details. This form should be reserved for the use of the Inspectors, and when the District Registrar inspects an office, it should suffice if be makes such inquiry as will satisfy him that the work is being properly conducted in all respects, and there is no necessity for him to report the result of each such inspection to the Inspector-General. 15. — Report of Inspection of District and Subdivisional Treasuries. These are prescribed by the Accountant-General. The former contains no less than 166 questions, the latter 122. The former has to be filled up by Com- missioners and Collectors, the latter by Collectors only. The questions go into such minute detail that in the case of a district treasury it takes usually the whole of the office hours of one day to work through them. Many of the questions refer to extremely petty and unimportant matters, and a great deal of valuable time is wasted in eliciting answers to them. We strongly recommend that these two reports be cut down to less than half their present size. All questions relating to the Accounts Department should be excluded, and the report confined to treasury work proper. The inspection of the Accounts Department might perhaps form part of the Commissioner's general inspection of the district, but it would be preferable to treat it in the manner mentioned in Chapter III, paragraph 42. The questions referring to this department now included in the Treasury Inspection Form will always be valuable as a, guide to the Com- missioner in making his inspection, but it is quite unnecessary to insist on his recording an answer to every one of them. As we remarked in Chapter III when writing of inspection manuals, this over precise laying down of questions to be asked and answered inevitably leads to the inspection being conducted in a mechanical, unintelligent fashion, and to the exclusion of all matters which do not happen to be mentioned in the manual. The remark that no manual can possibly include everything that ought to be inquired into is confirmed by the case of these treasury questions, the first edition of which contained only some 50 questions, which have now by gradual additions risen to 166, and will probably go on still further increasing if not put a stop to. 125. In addition to the occasional reports discussed above, there are several others of a more or less formal nature, which may be mentioned here, though they are either such as cannot be dispensed with or fall more strictly under other heads. These are — 1. Report on half-yearly inspection of his office by the Collector. 2. Report on half-yearly inspection of stamps in store. 3. Annual report on survey operations. 4. Report on release of ward's estate. 5. Report on excise settlements, 6. Report on escheats. 120 REPORT OF THE SALARIES COMMISSION, [CHAI\ V. 7. Report on establishment of central distilleries. 8. Report on qualifications of ofiicers attending half-yearly examin- ations. 9. Report on rates of rent in settlement cases. 10. Report on completion of a settlement. 11. Report on settlement of ferries. 12. Report on settlement of pounds. Of these, Nos. 2, 3, 4, 6, 8 are indispensable, and we do not propose any change in respect of them. No. 1 will be superseded by the system of inspection proposed in paragraph 43, Chapter III of this report ; No. 5 will, as pointed out in paragraph 52, Chapter III, be retained, but as under arrangements now being carried out by the Board the number and sites of excise shops will not in future be liable to so much variation as formerly, this report will be much reduced in size, and may, we think, be submitted only to the Commissioner and not to the Board. No. 7, which is prescribed in volume I of Board's Rules, Chapter XV, section XI, clause 6, will now also cease to be required, as in accordance with the Excise Commission's recommendations the establishment of central distilleries has been fixed once for all, and it is not probable thut any new distilleries will be established for a long time to come. Nos. 9 and 10. — The first of these will, if the suggestions in paragraph 90, Chapter ill, be accepted, not often be required; and when it is required should, we think, take the form of a letter, as in this form reasons can be given, and matters of detail be discussed, better than in a formal report. As regards the latter, though we think that it is very lengthy (see Board's Rules, volume II, Chapter V, Appendix XVIII, page 133j, yet we are unwilling to curtail it, as almost every heading is necessary for the proper comprehension of the facts by the sanctioning ofiicer. Under the system proposed by us, however, these reports will not have to be submitted so often as at present. JVos. 11 and 12 are unnecessary, and may be discontinued. Even now they are not submitted from all districts. P^HT III. REFORMS IN PROCEDUEE. CHAPTER VI. Registers. — I — Revenue registers prescribee by law.— II — Revenue regis- ters PRESCRIBED BY EXECUTIVE AUTHORITY. — III — MAGISTERIAL REGISTERS. 126. Appendix No. VIII contains a list of the registers maintained in the Collector's office for the purpose of revenue administration, with the exception of those prescribed in the Civil Account Code and by the Legal Remembrancer, which do not fall within the scope of our inquiry. The list comprises two classes of registers— (i) seventeen prescribed by law, and (ii) one hundred and forty-nine prescribed by executive authority. The whole of the first class and sixty-nine of the second are the registers enumerated in Chapter XII, volume I of the Board's Rules ; the remaining eighty registers relate to special subjects, such as opium, stamps, road cess, &c., and the authority for them is to be found in various rules and orders of the Government and the Board, as mentioned in the Ai^pendix. I.-EEGISTERS PRESCRIBED BY LAW. 127. The following account of the registers relating to land is chiefly HT rv T TIT AT 1 - dcrivcd from the sources indicated in the margin. llr. D. J. McJNeile s memoran- . i.,i<. p,i , dum on the revenue administration A primary object 01 the iramers 01 the permanent of the Lower Provinces of Bengal, settlement was to rccord all rights in the land. Mr. W. H. Grimley's memoran- Regulation XLVIII of 1793 prescribed the pre- dum on tlie land revenue system of paration of a general register of estates pay- Bengal and Behar, 1883. -j^g revenue to Government to be arranged in alphabetical order, and further directed that a register of intermediate mutations should also be kept up in the manner therein detailed. In the previous Regulations, XIX and XXXVII of the same year, the revenue officials had been directed to prepare a periodical register of land held exempt from the payment of revenue under grants made before the 1st December 1790. The intention was that every fifth year the general register should be rewritten, and all the mutations entered intermediately in the mutation register embodied in it. The names of villages comprised in each estate were directed to be specified, but this method was found to be defective, in the first place because it " occasioned," to quote the words of Regulation VIII of 1800, "a voluminous detail productive of delay in keeping up the original registers," and secondly because the arrangement of the registers, according to the estates and tenures included therein, was such that it did not show, in a connected view, the state of the parganahs or other local divisions of the country. To remedy these defects Regulation VIII of 1800 enacted certain rules providing for the maintenance of parganah registers. This alteration raised the number of registers to four, as specified below : — (a) General register of estates paying revenue to Government. [b) Parganah register (part 1) of lands assessed with the public revenue. (c) Parganah register (part II) of lands exempt from lue public assessment. [d) Register of intermediate mutations. In the year 1810 another register was prescribed — the register of parti- tions, confirmed under section 8, Regulation V of 1810. The next batwara 16 122 REPORT OF THE SALARIES COMMISSION. [CHAP. VI. law, Regulation XIX of 1814, provided for the retention of this register, but the present law, Act VHI (B.C.) of 1876, does not, so that it is now obsolete. The list of registers remained unchanged till 1859, when the Sale Law added to it six registers, E to K, as described in the Appendix, thus raising the total number of registers to eleven. Though the law provided means for registration, it was found in the course of years that the registers were never kept up in such a manner as to be really useful in any district in Bengal. Section 21 of Regulation VIII of 1800 imposed the obligation on zemindars of reporting their succession, which was to be enforced by such fine as might be directed by the Governor- General in Council on a report of all the circumstances of thecase being submitted to him ; but as this was a very cumbrous procedure, the provisions of the law were very laxly acted upon, and were practically inoperative ; in fact, registration was only effected whenever it suited the parties to observe the law. The registers furnished no information regarding under-holders or ryots. As a partial remedy for this evil, the registers of the returns of estates and tenures for purposes of valuation under the Road Cess Act of 1871 aiforded valuable information, which might have served as a basis for the preparation of fresh general and parganah registers in nearly all the districts of Bengal. But the question of framing and maintaining a complete record of possessory titles in landed estates was not taken up till the year 1875, when a Bill was introduced into the Bengal Legislative Council to provide for the compulsory registration of possessory titles in landed estates. The Bill underwent much discussion both before the Select Committee and the Council, and was passed into law as Act VII (B.C.) of 1876 in July of that year. This law requires the registration of all lands, whether revenue-paying or revenue-free, and every person in possession, as owner or manager, of such lands, or of any share in such lands, is required within a certain period, and under heavy penalties, to register full particulars of the property in his possession. Registration is optional only in the case of those who, though not in possession as owners, have a lien on the proprietary right as mortgagees. The Act has been extended to all districts excepting certain special localities, such as the Doars in Julpigoree and the Kolhan and political estates in Singbhoom. The object of the Act is not to make inquisition into titles, but to identify all individuals on whom the Legislature has imposed certain duties, and the fulfilment of certain obligations in virtue of their being in possession of land as proprietors. Eventually the registers should account for every acre of land in the Lower Provinces. Act VII (B.C.) of 1876 introduced eight registers* in lieu of four prescribed by Regulation VIII of 1800. Besides pa^tt'd^^SbfdiT^AppendT' the land registers, the list of registers prescribed by law includes two others, M and N. The former shows the nominal roll of peons appointed under Act V (B.C.) of 1863, while the latter was prescribed in 1868,t with reference of ifarclfiser'^" °'^'' ^°' ^' to clause 2, section 17 of Act X of 1862, in order to show the payment of stamp duty on unstamped or insufiiciently stamped documents. From the above outline it will be seen that the number of registers prescribed by law, originally limited to 3 in 179-i, has since risen to 17 ; but of these, three, viz. registers L, M, and N, have become obsolete, though M is still maintained, and N also in some few instances. Of the remaining 14, two, namely E and F, are finally closed, leaving 12 in use. Out^of these again four, viz, G, H, I, K, are very seldom used, so that there remain practically only eight, all of which are important and must continue to be main- tained, as they refer to land registration, and are in fact a leading feature of the revenue system. Register C (mouzawar), however, is practically useless, and indeed has never been written up in many districts ; but as it is prescribed by law, we cannot well recommend its abolition. Condition of the Registers prescribed by Law. 128. Although we cannot recommend the abolition of any of the registers prescribed by law, we have still felt it incumbent upon us to inquire into the CHAP. VI.] STATE OF THE LAND REGISTERS. 123 manner in which thej are kept, with the view of ascertaining whether the system is susceptible of improvement in any respects. The following extracts from our inspection notes relating to different districts show that the condition of tJie general registers is in places very unsatisfactory owing to causes which fall under one or more of the following heads : — (i^ Untrustworthy data. (ii) Careless work, such as errors in copying. (iii) Slovenly work, such as bad writing. (iv^ Faulty folding of sheets. (v) Faulty arrangements of sheets in binding. (vi) Delay in binding. (vii) Want of care in preservation of sheets, (viii) Want of information. (ixj Delay in work in consequence of irregular employment of special establishments. (x) Passing of inaccurate decrees by Deputy Collectors. 129. Register A. — General Register of revenue-paying lands, Part I, in estates Sections 6, 7, and 8, Act VII home on the revenue roll, and Part II, appertaining to (B.C.) of 1876. estates home on the revenue roll of other districts.* Part I — {a) This register is kept in the vernacular in 1,800 volumes ; it is incomplete as regards columns 5 and 6, which are intended to give particulars of the mouzahs comprised in the estates and their areas as ascertained by survey. These columns cannot be filled in till Register C has been completed, which in its turn is awaiting the completion of the survey. At present materials for Register G exist for two parganahs only, which were surveyed with another district. The register is being rewritten on stout paper ; 1,185 estates have been partially copied. The copying began under the Commissioner's orders in 1883, went on for a year, but was stopped by the Collector, because it was found that most of the entries regarding the extent of the registered proprietor's interests were incorrect and required to be revised by comparison with the decrees of the Deputy Collector who ordered registration to be effected. The work of comparison is going on, and the present registers are being altered according to the result of the inquiries ; and when the revision is complete, the work of re-copying the registers will proceed. It is apparent that the work of registration in the first instance was so badly done as to be untrustworthy. (h) We found that the total number of entries in this register amounted to 2,090, while according to the revenue roll or taujih there were 1,755 estates, or 335 less than this number. This difference could not be accounted for by the amla, and it was after considerable difficulty discovered that 356 estates were transferred to * * * so far back as April 1883, but that the transfer had not yet been noted in the general register. This discovery, while it cleared up one difficulty to a great extent, left another to be solved, namely, the difference of 21 between 1,755, the number shown in the taujih, and 1,734 left after the transfer of 356 estates to * * * . In other words, the taujih showed 21 estates in excess of the number borne on the general register of revenue-paying estates. No one could account for this difference, and it was after a fortnight dis- covered that when the general register was bound some detached sheets of the register, containing entries of 21 estates, had through an oversight been left behind in the office — an over- sight which has only now been discovered, though the register was bound up in the year 1878. • The names of the districts are purposely omitted 16 a 124 REPORT OF THE SALARIES COMMISSION. [CHAP. VI. (c) This register is kept on separate sheets, which are folded with eight folds. It is only half finished, as the mauzahwar register is incomplete. The result of folding the sheets is that they become frayed at the edges. The -way of keeping the register must delay answers to references. The forms used were probably not intended for binding. "What is required is that the sheets should be copied into bound books. (d) A special establishment, consisting of a clerk on Rs. 20 and three muharrirs on Rs. 15 each, is employed in this department for rewriting the register. This establishment was originally sanctioned for eight months in April 1884; the term was subse- quently extended to August 1885, or for another eight months ; but as the work has not yet been completed, an application has been made to the Commissioner, though the sanctioned term has long since expired, for sanction to retain the establishment for a further period of six months. The total number of estates to be entered in the new register is 4,931, of which 1,500 only, or less than a third, remain yet to be entered, the special establishment having already been at work for nearly 18 months. The progress has been anything but satisfactory, and we have no doubt that another application will be made for the retention of this establishment for a further period of five or six months. This case aptly illustrates how extra estabhshments are at first entertained and then kept on for periods amounting to considerably longer than that for which they were originally sanctioned. (e) Four thika muharrirs have been employed since April 1884 in writing Part I, consisting of 34 volumes. Their employment was originally sanctioned for eight months, but the period has been extended until August 1885. There are 6,259 estates. On the 1st June 2,289 items remained to be written. By item is meant the information received as regards a single recorded proprietor in an estate. During the month of June 3,550 items were copied, . which gives 35 items per man per diem — a very inadequate outturn of work, considering how very small many of the items are. The record-keeper states that delay occurs in the comparison and cor- rection of mistakes, which should be dealt with by the ordinary establishment. It is to be feared that the employment of special establishments leads to abuse. There are very few instances within our experience in which a special establishment has completed its work within the appointed time, the reason of this being a prone- ness on the part of the serishtadar and head clerks to utilise the services of the special clerks on ordinary duties of the office, and a natural desire on the part of the clerks themselves to make their duties spread over a long time. Kay, often an establish- ment is kept on without any fresh application being made for sanction. There should be a rule that an officer who allows an establishment to be employed after the period of sanction has expired renders himself personally liable for its pay. (/) The entries in respect of estates Nos. 609, 748, and 804 were, according to the register, complete, a total of 16 annas having been struck in each case ; but the extent of interest owned by some of the proprietors, though ordered to be registered so far back as July 1880 and September 1881, had not been inserted in the register through an oversight. (^) The work connected with the Land Registration Act was originally badly done. There are many cases (about 200) in which the extent of shares registered exceeds 1 6 annas, while there are some in which it falls short of 16 annas. (h) The state of the general Registers is exceedingly unsatisfactory. Register A, Part I, which consists of 29 volumes, is not yet complete, though operations began nine years ago, in 1877, and though the number of estates is small, being only 2,382. The CHAP. VI.] STATE OF THE LAND REGISTERS. 125 entries throughout have been wrongly numbered ; thus 2,303 follows 2,180, and 864 follows 2,303. Though these registers are kept in English, there is nothing to show that they have ever been inspected by any Collector. Eegister a, Part II — (a) Complete, but not bound. This part of the register consists of a collection of loose sheets, which are torn and ragged, and will require to bo rewritten before being bound into a volume. (b) Incomplete, particulars for filling up column 5 not having been received from the other districts concerned. It is in one volume, which is unbound. (c) Incomplete as regards information from other districts. (d) Kept in eight distinct books, one for each district, instead of in one book for all districts, as should be the case. 130. Register B. — General Register of revenue-free lands, Part I showing lands held exempt from revenue 171 perpetuity. Part II showing lands occupied for public purposes tvithout payment of revenue, and Part III showing unasses&ed, waste, and other lands not included in Parts I and II. (a) Part I is kept in folded sheets, which are frayed and torn. It requires to be rewritten. (V) This register is incomplete. (c) There are 17 volumes of this register. It is incomplete as regards columns 5 and 6, and in many cases as regards date of grant, name of grantor and original grantee. {d\ In column 1 has been entered the number of the case, instead of the serial number of estates or tenures. Column 3 has been invari- ably left blank, while columns 5, 6, 7, and 8 have in many cases not yet been filled up. In several cases the full 16 annas shares have not yet been registered. (e) Incomplete as regards columns 5 and 6. (/) Is kept in two sets — one in the vernacular, and the other in English — thus unnecessarily increasing clerical work. (^) Part 1 is incomplete and full of interpolations, none of which have been attested by the Collector or Deputy Collector. In one place several leaves have been interpolated without any attes- tation. Part II is very badly kept ; the numbers are not consecutive in one place : they run thus— 1877, 1883, 1879, 1'877, 1881, &c. 131. Register C. — 3Iauzahwar register ofthanas. — This register is rarely in a finished state, and Avhen it purports to be so, there ri}^c"/^Tl876 ^^^ ^^' ^°* ^^^ ^^ °° security that it contains a complete record of all the mauzahs that ought to be entered. Its preparation is a task of enormous labour, and the utility of the register even when it is prepared is questionable. Before the passing of Act VII (B.C.) of 1876 there Was no such register, except the old survey mauzahwari register, which merely gave the name and area of the mauzah and the number and name of the mehal to which it appertained. The present form of register includes elaborate details which could not be given in many districts with any approach to accuracy without a fresh survey. The register was prescribed by Act VII (B,C.) of 1876, more for general administrative than purely revenue purposes, as will be evident from the following extract from the Proceedings in the Bengal Council when the Bill was under consideration : — " The mauzahwar register was prescribed in section 21 and the following sections. Such a register already existed. But the difference introduced by the Bill was this : mauzahs were now registered according to pergunnahs. It has been suggested by more than one officer that this mode of classification was now useless f oi* any practical purpose. The pergunnah had ceased to be a unit for any practical purpose. It might consist of patches of land situated here and there and surrounded by lands of other pergunnahs. The suggestion was that the mauzahwar register should be so prepared as to be useful for all purposes of general admin- istration, for police and census purposes for instance, as well as revenue and fiscal purposes. This seemed to be a practical suggestion. But there was one difiiculty. 126 EEPOET OF THE SALARIES COMMISSION. [CHAP. VI. The pergunnah was an established unit, of which the Government did not change or alter the limits, whereas the jurisdictions of thanas, as would be seen from the Gazettes, were constantly being extended or reduced, or changed, and it would certainly cause much inconvenience if the jurisdictions of thanas were changed immediately after a mauzahwar register had been prepared under this Act, classified according to thana jurisdictions. Mr. Dampier had thought it would be best that the Bill should leave the arrangement of the mauzahwar register elastic, to be adapted to circumstances by the executive." So far as our experience goes, there has been considerable practical difficulty everywhere in keeping such an elaborate register, and we fail to see how it would, even if it could be kept in its integrity, meet effectually the object with which it was prescribed. Under any circumstances, it is not of much use as a record of statistics for revenue purposes, and the instances are rare of any person, either official or non-official, desiring to make use of it. We should not object to the abolition of this register, but as it is prescribed by law, the simpler plan will be to tacitly allow it to be dropped. This is what is really being done in several districts of Lower Bengal. 132. Register D. — Of intermediate mutations of lands, Part /, shovm in general register of revenue-payinglands in the mauzahwar (bS.?oTi876.^^'^''^^^''^''*^^^ recfister, Part II, shown in the general register of revenue free lands. Parts J, II, and III, and of revenue- free lands in the mausahtvar register. One of the drawbacks to the proper keeping of this register is that frequently the entries are made long after the decrees in mutation cases have been passed. The record-keeper makes the entries, and as the records are made over to him not earlier than a month after the disposal of the cases, delay is inevitable. But apart from the delay, this practice is likely to cause serious mistakes. If the record of a case happens to be mislaid, or is accidentally left behind, or surreptitiously withheld, the decree cannot be entered in the register, and the object sought for by the parties interested, and that which the Land Registration Act provides for, is frustrated. The proper course is to make the requisite entries as soon as the order for registry is passed. 133. Register E. — Special register ofistimrari Section 44, Act XI of 1859. tenures held at a fixed rent from time of permanent settlement. Setin44 A t XI f 1859 REGISTER F. — Special register of tenures existing at time of settlement which have not been held at a fixed rent. These registers are finally closed. Register G. — Common register of talukdari and other similar tenures and ■ di A -VT f farms created since the time of the settlement and held ec ion , c o . immediatehj from the proprietors of estates. The registers examined contained very few entries, — only two or three each year. It usually takes about four months to complete registration, counting from the date of application. The cause of this delay is mainly attributable to the applicants not paying the fees for service of notices with sufficient promptitude. The usual procedure in dealing with applications is as follows : — (1) The application is entered in Register No. 15. (2) It is then forwarded to the record-keeper for examination and report. (3) If the report shows that the particulars are correct, the applicant is required to pay the fees for service of the notice required by section 41 of Act XI of 1859 and to file a copy of his applica- tion, which is to be attached to the notice. (4) When the fees are paid and the copy is produced, the notice issues. (5) On expiry of the prescribed period of 30 days from the issue of the notice, if no objection is made, the Collector's order is taken to " register." (6) A vernacular proceeding is then drawn up at some length, reciting the particulars of the case and the forms observed, and after- wards (7) The necessary entries are made in Register G. CHAP. VI.] EXECUTIVE EEGISTERS. 127 Much of this is superfluous or lost labour. The record-keeper's report is unnecessarily long, and the vernacular proceeding is not required. The entries in the register are practically verbatim copies of the particulars contained in the application, which is in the form prescribed by section 40 of Act XI of 1859. If the record-keeper finds these particulars correct, his report need only say that such is the case ; and when the order of the Collector to " register" has been obtained, registration should- follow without any rubak^ri. Where the particulars are incorrect, the applicant should be required to amend the application, or to submit a fresh one, or to cjear up the discre- pancy, and this being done, the same procedure as is above described should follow. Register H. — Special register of taluMari and other similar tenures and farms created since the time of the settlement and held ecion , c . immediately from the proprietors of estates. • AH h. TT fi8 Register I. — Coinmon register of leases of lands ec ion , c o . jvhereon dwelling-houses, Sfc, have been erected. . q A XT fiR- Register K. — Special register of leases of lands ^^ ' ° ' '^ " ° ■ whereon dwelling-houses, ^c, have been created. Register L. — Confirmed 2}(irtitions. — These registers are finally closed in Section 31, Eegulation XIX of some districts, while in others the entries each 1814. year are very few in number. Register M. — Register of peons. — This register was originally prescribed by section 5 of Act V(B.C.) of 1863, but that Act having been repealed it has ceased to be a register proscribed by law. The existing authority for this register is Board's rule 8, page 230, volume I. The practice is in some places to rewrite it every year, and sometimes twice a year, the reason alleged being that changes are necessary in the entries whenever an occasional peon becomes converted into a salaried peon ; but it is quite unnecessary to rewrite the register on each such occasion, as a note of the change in the column of remarks would be sufficient. In fact the retention of this register is not absolutely necessary, as the service- books contain sufficient information for purposes of identification. It is, however, no doubt convenient to have a list of the peons on the establishment, and as the preparation of the list gives but little trouble, we would retain the register, at the same time leaving it optional to a Collector to keep it according as he finds it useful or not. But it should be removed from the list of registers prescribed by law and placed among those prescribed by executive authority. Register N. — Tayment of stamp duty and penalty. — This register was opened under the Stamp Act of 1862, in accordance with the instructions contained in Board's circular No. 8 of March 1868, in which the object of this register was thus explained : — " As it is usually necessary for revenue officers acting judicially to order the payment of stamp duty under clause I, section 17, Act X of 1862, and as a book must be kept under clause 2 of the same section, the following addition should be made after register M : — " Register N of Stamp Duty and Penalty." This register was subsequently cancelled by the Board in their circular No. 14 of October 1878, which runs thus :— " The High Court, in their circular No. 16 of 14th December 1876, having prescribed, under section 21 {b) of the General Stamp Act XVIIl of 1869, a special form of statement to be used by civil courts in making returns to Collectors of districts on account of stamp duties imposed and realised by such courts, the Board think it expedient to cancel Register N, which the Collectors keep up when they act as nveiiue courts." Notwithstanding these orders, this register is retained in the list of registers prescribed by law, and is also kept up in some districts. The present Stamp Act does not provide for such a register, and it should therefore be expunged from the list. II.— EEGISTEES PRESCRIBED BY EXECUTIVE AUTHORITY. 134. The number of this class of registers depends on the subjects whiijh come within the scope of a Collector's duties. There is a distinct register for each 128 REPORT OF THE SALARIES COMMISSION. [CHAP. VI. class of cases, as also for every subject-matter ■which the Collector has to deal with, and as these are varied and manifold, the registers are necessarily numer- ous, their number fluctuating from time to time according to administrative and legislative requirements. What the number of these registers was at an early stage of the admin- istration we have not been able to ascertain, but we find that in 1850 the Board discovered that the " same registers were not kept up in all oflSces, and that different forms were used for registers which were identical." They accordingly prescribed a series of registers (35 in number), directing that, should any local peculiarities make other registers necessary, they should be styled " local registers." In 1852 five new registers were added to the list,* and in 1853 the list of registers as well as the quarterly statement of daledSVeSw ii"2?'" ''' b^«}^««« Underwent a complete revision, and the registers were increased to 44. The object in view in making the revision was to introduce "correspondence between the registers and the headings in the quarterly business statements, by which greater perspicuity as to the nature and state of the busi- datefetScSef 1^853'" '^^ ''• ^^^V" each office might be obtained, and much trouble saved.t This passage recites a principle the importance of which cannot be overestimated, but which is frequently lost sight of in central offices of control when prescribing periodical returns of work done, in disregard of the fact that whenever a return is called for containing information which is not already recorded in some prescribed register much addi- tional labour is thrown upon district offices. Between 1853 and 1861, when the first edition of the Board's Rules was published, the number of registers increased to })0. This number included 20 registers kept under the rent law. The present number of registers amounts to 130 (exclusive of the registers kept up under the rent law). These, together with the 20 registers kept under the rent law in districts where rent-suits are disposed of by the revenue authorities, raise the total number of registers prescribed by executive authority to 150, or sixty more than the number kept up in 1866. In addition to these, the follow- ing three registers are kept under the orders of the Legal Remembrancer : — i. — Register of civil suits in which Government is concerned, original and appeal, in all civil courts. ii. — Register of civil suit decrees passed in favour of Government, realised and outstanding, iii. — Register of stamp fees due to Government in pauper suits. The total number of registers prescribed by executive authorities amounts thus to 146, of which 118 relate to special subjects of administration regulated by law, such as settlements, land acquisition, revenue sales, stamps, &c., while tlie remaining 28 are connected with the general worliing of district offices. If to this number be added the 39 registers of the Civil Account Code, the total number of registers which a district officer is required to maintain is no less than 185. Of these, 167 are kept in the revenue offices of all regulation districts, while the full number is kept up in the non-regulation districts and in Orissa, where rent- suits are tried by revenue officers. The object which registers fulfil may be thus stated : — By bringing into one focus certain incidents of cases, they enable the Collector to ascertain at any time what the state of his business file is and how each case is progressing, and they further perform the very important functions of a check on irrespon- sible subordinate officials, who, it can be readily conceived, in the absence of any check, would have abundant temptations to mislay or make away with important papers and records of cases. The amount of clerical work which the maintenance of so large a number of registers involves needs no description. To what extent it can be diminished by means of reduction, amalgamation, and simplification of registers without impairing the efficiency of control which the present system affords, or causing administrative inconvenience, is a question which requires careful and patient consideration. In the succeeding paragraphs each register regarding which we have any suggestions to offer will be discussed in turn. Where a register is not mentioned, it will be under- stood that no change is recommended with regard to it. CHAP. VI.] EXECUriVE REGISTERS (1 — 12A). 129 In the course of one of our inspections, in order to ascertain the procedure observed in land registration cases and the time occupied in their disposal, we examined the records of three cases selected at hazard. None of these were difficult cases. Tho peculiarity about the first was that the name and address of the proprietor, who had neglected to apply for registration, were unknown. This case occupied altogether nearly two years, the second nearly ten months, while the third had already taken nearly three months and was still undisposed of. A feature common to each case was the length of time which it took to obtain information from the record-keeper, more than a month being occupied in each case. There was a long delay often months in one case, and fourteen in another, which was unexplained in the record. Doubtless the papers remained in the office until such time as the peshkar, or officer in charge, thought proper to submit them for orders. We have noted these delays, both of the record-keeper and of the peshkar, because we think they are indications of radical defects in the present system, which our Commission should devise some means of remedying. Our proposals on this subject will be discussed in Chapter X. 135. Register No. 1. — Estates under settlement. — Of the three last columns, ^,„ ^ ^ ^ .. , 12, 13, and 14,* two are frequently blank. It *12. Date of confirmation by i i i ,i . i> ^i • i. j Commissioner. would reduce the Size 01 the register and save 13. Ditto by Board. waste of paper to substitute a single column for 14. Ditto by Government. ^^^^^^ ^^^^^^ ^-^^^ ^1^^ heading "Authority con- firming the settlement and dates of confirmation." Register No. 2. — Cases under the Estates' Partition Act, Regulation XIX of 1814. Has been superseded by Register No. 2A. Register No. 3. — Resumptions. — This is practically obsolete, as no resump- tion suits are carried on now except occasionally in Government estates under settlement. There should be no reprint of the register. Register No. 4. — Mutations. — The register may be reduced in size when reprinted by the omission of columns 6 and 8, which serve no useful purpose. Register No. 7. — Excise cases. — This register is apparently prescribed in order to supply a check on the prompt granting of rewards in excise cases. We do not think this an appropriate time for diminishing any of these checks, but we see no necessity for maintaining the register. The examining officer, who looks to see if the rewards are paid promptly, would naturally refer to the record for cases in the Sadr subdivision and to a brief return from other subdivisions which it is the practice to submit at the close of the month. The payment of rewards is sometimes ordered by the Collector on monthly statements submitted to him showing rewards recommended by the Magis- trate trying the case. This is incorrect. The reward should be paid as soon as possible after tho case is disposed of. In some districts the record is submitted as soon as the Magistrate's judgment is given ; in others a form is sent up giving particulars of the cases. The former plan is preferable. RegisterNo. 10. — General Register of applications under sections 10, 11, andl5, Act XI oi 1859, and under section 70 of Act VII (B.C) of 1876.— These appli- cations, besides being entered in this register, are in the first instance entered in Register No. 27, and are once more entered in the register to which they belong, 11, 12, 12A, or 13. For the reasons given at length under Register No. 27, this triple entry is unnecessary, and may be abandoned. Register No. 10 may be abolished, and the applications as received may be entered in their appropriate case register without being entered in Register No. 27. Register No. 11. — Separate accounts opened under section 10, Act XI of 1859. Register No. 12. — Separate accounts opened under section 11, Act XI of 1859. Register No, 12A. — Separate accounts opened under section 70, Act VII {B.C.) of 1876. — These three registers may be combined into a single register with the following headings. Under column 5 will be entered the different speci- fications as required by the sections of the law under which the application is made. It will suffice to state the share and the amount of Government revenue. The boundaries and area of each plot need not be given, as the applications to open separate accounts are kept for ever {vide page 260, Board's Rules, volume I). 17 130 REPORT OF THE SALARIES COMMISSION. [cHAP. VI. Form of Register proposed. Separate accounts opened under sections 10 and 11, Act XI of 1859, and section 70, Act VII (B.C.) of 1876, as follows :— 1. Serial number. 2. Name of applicant and date of application. 3. Section and Act under which application is made. 4. Name of estate and parganah, its number on the roll, and Government revenue. 5. Specification of share as mentioned in the application, and its proportionate amount of Government revenue. 6. Date and purport of Collector's order. 7. Amount of fees realised. 8. Date of realisation. 9. Signature of the treasurer. The addition of the last three columns will enable Register No. 37 to be dispensed with, as will be explained in our remarks with reference to that register. The following is the procedure observed in a certain district in regard to opening separate accounts. The application is first entered in Register No. 10. If it is granted, the necessary entry is made in Register 11, 12, or 12 A, as the case may be. Intimation is conveyed to the taujih navis by means of a parwanah in the following form : — "No. Separate account of 18 To Collector's Office. Whereas a separate account of the following share of the estate specified below has been ordered to be opened under section of Act XI of 18 , on the day of 18 , you are directed to give effect to the order from that date and make necessary entries in the proper register : — " " Name of applicant and date of Name of estate and pergunnah, Specification of share and application. its number on the roll, and proportional amount Government revenue. of Government revenue." The parwdnah is copied into three books, and the taujih navis enters against it the number assigned to the account in his book. It would save time and labour if the original order of the Collector be circulated to the officers whose business it is to carry it out, and their signature be taken thereon. Register No. 13. — Deposits for protection of estates from sale. — This register is prescribed with reference to section 15 of Act XI of 1859, but is not much in request. The addition of three columns, " Amount of fees realised," " Date of realisation," and " Signature of the treasurer," will enable Register No. 37 to be dispensed with. Register No. 14. — Applications for registry, common or special, under sec- tions 40 to 44, Act XI of 1859. — The addition of three columns — "Amount of fees realised," " Date of realisation," and *' Signature of the treasurer " — wiU enable Register No. 37 to be dispensed with. Register No. 15. — Appeals. — This register occupies too much space, and can be reduced to half its present size. For columns 3, 4, and 5 may be substi- tuted a single column, *' Date of institution of appeal." Register No. 17. — Waste lands available for sale. Register No. 18. — Waste lands not available for sale. — These two registers may be dispensed with by noting in column of remarks in Register B, Part III, whether the land is, or is not, available for sale. 136. Register No. 19. — Sales for arrears of revenue. — In connection with this register the Commissioner of a certain Division directed a new register to be kept, showing the reasons for sale, and in consequence of this a register is CHAP. VI.] EXECUTIVE EEGISTEES (13 — 27). 131 kept in ten columns, eight of which correspond with columns in Register 19. The remaining two are— (1) Area. | (2) Remarks. In column of remarks the reasons for sale are entered. Some catch-word is given, such as *' jungle," " dispute," *' debt." This register is quite unnecessary, and may be dispensed with. The information about area was apparently intended to throw light on the price at which the estate is sold, as the reasons for sale are required for the annual report. This latter infor- mation can be entered in the column of remarks in Register 19. Columns 6 and 9 may, however, be expunged. The signature of the purchaser would be more properly taken on the sale record which is signed by the Collector and less likely to be tampered with than the register. Register No. 24. — Arrears due from defaulting proprietors and Udders. — From the different practices which obtain in the mode of filling up this register, there seems to be some xmcertainty as to its precise object, and the title is perhaps a little ambiguous ; but, as we understand the case, it is kept with reference to Act XI of 1859, and is apparently intended to serve as a check on the recovery (1) of arrears due from defaulting proprietors when an estate has been sold and the sale proceeds are insufficient to liquidate the same, and (2) of amounts due from defaulting bidders under section 23 of Act XI of 1859. When there is any balance after adjustment of sale proceeds, the usual order is ** file certificate," whereupon the case is entered in Register No. 24 and a certificate is made out and sent to the Certificate Deputy Collector, who enters it in Register No. 61. In some districts the costs are added to the amount entered in Register No. 24, in others they are not. Looking to section 6 of Act VII (B.C.) of 1868, we deem the former practice to be correct. In a certain district we found every case of original default entered in the register, including estates sold and estates exempted from sale, which is quite irregular and unnecessarily swells the number of entries. It is questionable whether the register is required at all together with Register No. 61. If any check is required on the Certificate DejDartment, it may be provided for by two additional columns to Register No. 19, one showing amounts still due from defaulting proprietors and bidders, with costs, and the other showing date of forwardal to the Certificate Department, With this addition to Register No. 19, Register No. 24 may be abolished. Even if this addition be not made. Register 24 might still be abolished, as column 2 of Register 61 provides for the entry of the necessary information. Register No, 25. — Claims to money in deposit. — This register may be printed on paper of smaller size at next reprint. Register No. 26. — Stamp cases. — There are so few instances in which it is necessary to make an entry in column 2, " Name of applicant," that this column may be amalgamated with column 6, which would then become " Designation of officer forwarding the document, or name of applicant." Column 4, '* Amount value," is unnecessary ; column 8 might be shortened, thus, " Value of stamp chargeable under Act I of 1879 " — {a) amount, (b) according to what article and schedule chargeable. Column 10. — We would omit the two columns "section" and "clause," as practically section 37 {b) is the only section under which penalties are imposed by the Collector. A civil court may impose penalties under section 34, but they are not entered in this register. The rubakdris from different offices are kept in a file, and are compared with the quarterly returns sent by thcfcivil court. An additional column is required, giving the name of the executing party. This is necessary in order to enable the document to be traced out. Register No. 27. — Petitions. — This register is intended to show all peti- tions presented to the Collectoro* The object of datedff 'octS 185? ' ""^ ''' ttis is to ensure that no petition shall be lost sight of before it is ripe to be made into a case, but it must not be forgotten that it entails double entry of every petition which 17 a 132 REPORT OF THE SALARIES COMMISSION. [CHAP. VI. initiates a case, since after being first entered in Register 27 it is again entered in the register to which it belongs as a case. For example, claims to money in deposit are entered in Register No. 25, and petitions to open separate accounts in Register No. 10, after having been previously entered in Register No. 27. Similarly, applications for refund of stamp duty are entered in Register No. 27, and again in the register prescribed in rule 5, page 200 of the Board's Rules, volume II ; and applications relating to excise are entered in the excise registers as well as in Register No. 27. Sometimes the register entails triple entry, as in the case of applications for (1) registry, common or special, under sections 40 to 44, Act XI of 1859; (2) mutations; ('5) compensation for lands taken up for public purposes ; and (5) separation of accounts under sections 10, 11, and 15, Act XI of 1859, and section 70, Act VII (B.C.) of 1876, which are entered first in Register 27 and then again entered in registers 14, 4, 5, and 10 respectively. There are many classes of petition which find double entry, and as our object is to reduce work as far as possible, we propose to examine whether the system of double entry is absolutely necessary for the purpose of check. If a petition were left unregistered, there would be no means of tracing it, and the public would be at the mercy of any unscrupulous clerk who chose to make away with a petition after it had been presented. Registrati(m is therefore necessary, but the real check is the first entry, wliich is made in the office as soon as the Collector's order is obtained on the petition, so that any one who wished to cause a petition to disappear without leaving any trace would have to make away with it before it was entered in Register No. 27. The petitions are entered by a muharrir. It would amount to the same thing if the petitions were distributed to the different departments to which they belonged, or entered at once in their appropriate case registers. No. 27 could then be restricted to petitions which do not initiate any case and to petitions which refer to a case already instituted. This mode of dealing with petitions obtains in certain districts, and it does not appear that it is attended with any inconvenience, while there is a very appreciable saving of labour. We therefore propose that the system of double entry shall cease, and that petitions shall be entered in the case register to which they belong. It will suffice to add an instruction to Register 27 to the effect that petitions for which any other register is provided need not be entered in this register. Register No. 28. — All other papers except English letters. — This register is intended for papers which cannot be assigned to any other register, such as proceedings, vernacular letters, and reports, &c. In some districts we have found it the practice to enter processes before being made over to the nazir for service, but as the nazir enters them in his register, this double entry is a jDure waste of labour. It is alleged that in this respect No. 28 serves as a check on the nazir and prevents his making away with notices, but the check can be secured by examining the nazir's registers. Register 28 is intended, as its heading shows, only for papers " received into the office," and was never meant to include processes. Register No. 29. — Precepts. — This may be abolished and the information entered in Register 28. Register No. 30. — General powers-of -attorney. — It is a long and tedious business copying the whole powers-of-attorney into this register, and we would recommend that parties should be compelled to file an attested copy of such powers, which could be attached in the Collector's office to a counterfoil in a book, a brief description of the power being given in the counterfoil — such as names of parties, date of execution — so as to enable the power to be identi- fied. The powers could be gummed to the counterfoil. This would save the cost and labour of copying. The copies should be furnished on paper of a parti- cular size and quality, such as that for copies sold in the treasury ; and when a sufficient number had been filed, they could be bound together into a single volume, indexed, and a fresh file commenced. In case where the powers-of- attomey are registered, the submission of copies of such powers seems to be unnecessary. Register No. 31. — Pensions. — As the treasury officer has a register giving the same information, this register may be abolished as useless. 137. Register No, 32. — Estates held under direct management. — In one of the districts which we inspected, it was customary to rewrite this register every CHAP. VI.] EXECUTIVE EEGISTEES (28—37). 133 year, notwithstanding the clear directions on this point in rule 5, page 270 of the Board's Rules, volume I, and also in spite of the fact that the only alteration was the striking off of one estate and the addition of a new one. We call attention to this practice of making unnecessary work, in order that it may be prohibited. In another district we find that all Government estates held under direct management are entered in the General Register A, Part I, *' The Queen-Empress" being put down as proprietor in the column " Names and addresses of the proprietors." The correctness of this practice seems questionable. Register A is intended to show all estates paying revenue to Government ; and as khas mehals pay no such revenue, it is not clear how they can find entry in it. An " estate," as defined in section 3 of the Land Registration Act, includes, among other things, " any ' land being the property of Government of which the Board shall have directed the separate entry on the General Register." The proper register for such estates to be entered appears to be one we are now discussing. The form may be printed on sheets of smaller size. Register No. 34. — Estates managed ly the revenue anthorities under Acts XXXVofl%^%, XL 0/1858, or IV{B.C.) o/1870.— * Board's circular order No. 26 of This register was prescribed in 1853* under the gSrSsSrSsS; title of " Estates under the Court of Wards;" but as this title failed to distinguish accurately between the several classes of estates the property of individuals coming under the management of the revenue authorities, wrongly 01^175.'''''^" °''^"^°'^' describing them all alike as ' wards' _estates,' the form of register was changed in 1875. t For Act IV (B.C.) of 1870 should now be substituted IX (B.C.) of 1879. Register No. 35. — Attached estates. — This register was prescribed at the same time as Register No. 34. There does not ajDpear to be a clear understand- ing as to what estates should be entered in this register. The general rule appears to be to enter those attached estates placed under the Collector's management which do not find entry in Register No. 34, while estates attached by order of a judicial authority, which are not managed by the Collector, are not entered in any register. There is no doubt that the omission to enter the latter class of estates is incorrect, as the Collector, if left in ignorance of the fact of attachment, might not carry out the procedure of section 5, Act XI of 1859. Register No. 37. — Register of fees. — This register occupies much unneces- sary space, and if retained may be reduced in size. Column 3 has seven subdivisions, but one column with two subdivisions might be conveniently substituted with a heading as follows : — "Amount of fee and section of Act XI of 1859 under which realised, viz. 10, 11, 15, 16, 40, 43, or 44." But we think this register may be conveniently amalgamated with the combined form of register which we have proposed to substitute for registers Nos. 11, 12, and 12A, and with Registers Nos. 13 and 14. Our reasons are these : — The return is utilised in filling up heading of fees under Act XI of 1859 of Table V of the Board's Quarterly Retm-n X, from which the figures are taken for Appendix IV of the Board's Land Revenue Administration Report {collections, remissions, and balances of miscellaneous revenue) after com- parison with the figures supplied by the Accountant-General. Table V gives the miscellaneous receipts from vai'ious sources, of which fees under Act XI of 1859 are one. The Accountant-General's return gives the figures under two headings — miscellaneous and revenue record receipts. The totals of Table V are compared in the Board's office with the total of the two headings in the Accountant-General's return, and if they agree no questions are asked, but if they disagree district, ofiicers are called on to reconcile the discrepancy. This proceeding purports to be a check on the receipts, but a little examination will show that it is not a check in the strictest sense ; it merely is a check that the total receipts in the accountant's books correspond with the total in the Collector's register, but it is not a means of satisfying the Board that all pay- ments of fees have been made that ought to have been made. The record-keeper is supposed to exercise this check, being required to refuse to take over records unless they contain the treasury receipt for Government dues recoverable in connection therewith. But who is to see that the record-keeper performs 134 EEPORT OF THE SALARIES COMMISSION. [cHAP. VI. this duty ? The comparison of the return in the Board's office affords no check. The check could be imposed in the Collector's office by a comparison of Register 37 with Registers 11, 12, 13, and 14 ; but we have reason to apprehend that this check is not made uniformly. It will become a simple matter to impose this check if the realisation of fees is shown in the registers in which the application is entered. These registers show both the demand and realisation, and an examination will at once show whether the two agree. In paragraph 135 we have recommended the amalgamation of Registers 11, 12, 12A, and37. Register No. 38. — Prisoners. — May be printed on paper of smaller size. Register No. 39. — New estates. — It has been represented to us that the entry of new estates, first in this and afterwards in Register A and the revenue roll is an unnecessary process of treble entry, as the entry in the latter serves as a check on the former. We recommend that it be dispensed with. Register No. 42. — Survey records. — The form occupies too much space, and may be printed on smaller paper. Register No. 43. — Processes. — The maintenance of this register causes an amount of labour altogether incommensurate with the object attained. It appears to be intended as a check on the movement of the peons as well as on the receipts of process fees. As a check on the movement of peons it is quite useless, as no officer can spare time for checking such minute details as the register contains. In districts where process-serving is heavy, it is necessary to keep many registers,— one for each class of work. In one district we found ten registers, as, " Certificate general," "Certificate Road Cess," "Mutation," "Pre- cepts," &c. The following account of the procedure adopted in this district will give some idea of the enormous work entailed by a voluminous register like this. When the fee is levied, the amount is entered in a subsidiary register, •which the nazir keeps under clause 4, Board's circular order No. 1 of November 1879, and the court-fee is affixed to the process (the nazir receives both money and stamps), and at the same time the nazir enters in a book each item with a daily total. This book is taken to the serishtadar with the processes, and the serishtadar, after punching and initialling them, checks the entries by the entries in the sub-register and the cash-book. The nazir or his clerks then enter payment in column 8, Register 43. When the peon returns, columns 6, 7, 9, 10, and 11 of the register are filled in. The process is then given to the muharrir of the department to which it belongs, who attaches it to the record. As a check on the receipts of talabana or process fees, the register is useless, for we find nazirs forced to keep separate registers for this purpose. In one district the nazir kept a record of receipts in the following form : — (1) Serial number. (2^ Taujih number of estate. f 3) Name of party from whom leviable. (A) Ditto at whose instance process was issued. f 5) Amount of process fee. (6) Date of realisation. (7) Person from whom realised. hS Total. (9) Remarks. The necessity for this subsidiary register is thus explained. A person comes and pays in talabana ; to look through the various registers 43 (there are as many as five kept) for the particular entry on which the amount is due would take time, and the payer would grumble at being kept waiting. To avoid this the nazir keeps the day-book above described. The five registers mentioned above are— ^1) For General Department, butwara. road cess (\) certificates, ditto (2) valuation roll, zemindari dS,k cess. less cumbrous if for these five registers one register were kept in a form similar to Register 61B with the necessary modifications to suit different classes of cases. CHAP. VI.] EXECUTIVE EEGISTEES (38 — 53). 135 138. Eeqistee No. 44. — Occupation of peons. — It is doubtful whether this register is worth the great labour which its preparation involves. It is intended as a check on the peons, and to enable the Collector to see that each peon renders his proper amount of service, but it never satisfactorily fulfils tliis object, as it is not written until some time after the close of the month, when it is too late to take peons to task for shortcomings. The nazir prepares it, and its compilation occupies several days. He utilises the information given in Register No. 43 in its preparation, and keeps a subsidiary register, containing nearly as many entries as the register itself. The Collector never checks it. The serishtadar is supposed to check it, but there is nothing in the register or ou record elsewhere to show that he ever does so. The following is a specimen form of a subsidiary register we found in use for the purpose of making the minute entries in the register : — (1) Name of peon. (2) Number of processes made over to him at one time. (3) Nature of processes. (4) Police thana. (5) Date of departure. f6) Date of return. Time allowed. Number of days in excess. Signature of peon. Remarks. There are separate entries in the subsidiary register for each journey made by each peon. It would be a sufficient check if the serishtadar once a month were to examine three or four selected cases, to see whether a peon had travelled sufficiently. This would be a far more substantial check than the present elaborate system of check imposed by the register. What should we say if the post-office were to keep a similar register to record the journeys of postmen ! It would be a far better plan to abolish Register No. 44 altogether and to make peons enter in their diary a more correct account of their movements than at present, and to insist upon the nazir, with his general knowledge of how the men are employed, seeing that each man rendered his full tale of work. Register No. 45. — Lands and houses owned by ministerial officers. — It is the practice in some districts to rewrite this register every year, no matter bow few the alterations may be. This is a most useless piece of work. Corrections could be made in red ink and additions be inserted in the old register. Board's rule 13, page 35, volume I, directs that the register should be revised each year, not rewritten. Again, it is the practice, for which there is no authority, to send a copy of this register each year to the Commissioner — a quite unnecessary proceeding. Registers Nos. 46, 47, and 49. — Leave to ministerial officers. — All leave is shewn in the leave statement which goes with the pay bill to the Accountant- General, and copy of which is kept in the Collector's office. Registers 46, 47, and 49 can be cancelled. Register No. 53. — The Revenue-roll, — There is much difference in practice as to the mode of keeping the revenue-roll, both as regards the language in which it is kept and the department of the office responsible for its prepa- ration. It is sometimes in English, but oftener in the vernacular. According to the Board's rule (page 159, volume I), " it is the duty of the Taujih Depart- ment carefully to preserve and maintain the integrity and correctness of the revenue-roll ;" but this rule is not always observed, as the roll is sometimes kept in the record-room or in the vernacular office. The division into two departments, fixed and fluctuating, and the subdivision of the former into five classes {vide page 154, Board's Rules, volume I), are not always main- tained, as we have found the estates entered in consecutive order, regardless of the prescribed classification, although the classification has been followed in the zemindari accounts, on which it is apparently intended to serve as a check. It has been suggested that as the revenue-roll is merely a counter- part of the General Register A, Part I, and as a detailed zemindari account is kept of each estate, showing the instalments in which the revenue is paid and 136 REPORT OF THE SALARIES COMMISSION. [CHAP. VI. the amount paid in each kist, there is no necessity for keeping a separate revenue-roll. But an objection to this is that the estates not being numbered consecutively in the zemindari accounts, there would be some danger of an estate being lost sight of. Instead of abolishing the revenue-roll, we think it may be simplified by merely entering the total amount of the revenue instead of the separate instalments, if such an operation should again be necessary, which in our opinion is more than doubtful since the introduction of Register A, Part I. This change would considerably reduce the labour of writing up the register. It would facilitate references if the " number in Register A " were also inserted in the zemindari account at the head : thus — "No. -^^, pergunnah Bhagulpore, kismut Dashpore" — 48 being the number on the revenue-roll as now entered, and 1097A the number in Register A. The beading of the account might be — " Number in zemindari account Number in Kegister A." Register No. 59. — Application for leave to be examined for the offce of revenue agent. — This register is intended for purposes of identification of the candi- dates for examination as revenue agents, but it is seldom or never brought into use. Some of the particulars Avhich it gives are contained in the appli- cation which is filed, and the rest are entered in Register 60 after the candidate is admitted and enrolled. There seems to be no necessity for maintaining this register, and it may be dispensed with. Register No. 64. — Notices of enhancement. Register No. 65. — Notices of relinquishment. The forms may be printed on smaller paper. 139. Register of imports of (janja into a loarehouse (Form 37, Excise Manual). Register of weighments on delivery of ganja (Form 40, Excise Manual). The first of these registers is prescribed in rule 43, and the second in rule 51 of section 17 of the Board's Excise Manual. From the materials thus collected, a fortnightly abstract is prepared (Form 41, Excise Manual) of tho receipts and expenditure of ganja at each registered warehouse. Rule 43 provides for the levy of duty on any deficiency ascertained at the time of storage, and Form 37, though showing the amounts of the deficiency, has no column for entry of the duty levied. Again, Form 40, while showing the quantity delivered, does not show the duty paid on delivery. There is in fact no register kept by the darogah in which he enters the duty as received. In considering how these defects in the forms can be remedied, we have come to the conclusion that it will be convenient to amalgamate Forms 37 and 40 into a single register. A specimen form of register proposed is given in Appendix No. IX. There is no apparent necessity for submitting the abstract of receipts and expenditure of ganja. Form 41, fortnightly, and with the introduction of the combined register which will be written up monthly we propose that from 41 be made a monthly return. Stamps. — Store-book. — There is a separate register maintained in every treasury for court-fee stamps, non-judicial stamps, postage and telegraph stamps, and whenever stamps are taken out of the store under double lock and delivered to the treasurer, the practice is to strike a balance for each value of stamps. Thus, if a single court-fee stamp be taken out, it is necessary to bring down the balances in 101 columns, that being the number of columns in the store-book, excluding the column for totals. The number of columns in the registers of other descriptions of stamps is also large, and the result is that there is a great deal of unnecessary writing in connection with the store-books. There are two ways by which this might be avoided. One Is by keeping two store-books for each description of stamps — one for stamps of small amounts, and the other for stamps of larger values, which are given out less frequently than the former. Rs. 50 might be fixed as the limit of the smaller values in the case of non-judicial stamps, and Rs. 75 in the case of court-fee stamps. The second proposal, however, will simplify work to a much greater extent than this. It consists in only striking a balance for the stamps actually taken out and for the gross total, leaving the other columns unaltered, it being CHAP. VI.] EOAD CESS REGISTEES. 137 understood that the balance last entered in the store-book for any particular value of stan)p is the balance to be taken into account, provided, however, that a balance should be entered for each value when the bottom of the page of the store-book is reached, and on the last day of each month. 140. Road Cess Registers. — The 17 registers prescribed by the Board are given in Appendix VIII. Registers Nos. I and II — Are important, as they form the basis of the valuation work. The following columns may, however, be omitted : — Register I: — Column 5. — Date of issue of notice, under section 16 of the Act. J, 6. — Date of service of notice. „ 7. — Date when return is due. „ 8. — Date of submission of return in form of schedule A, under section 16 of the Act. „ 9. — Ditto, under sections 31 and 32 of the Act. „ 14. — Date of order on appeal. „ 15. — Date of issue of notice, under section 24. „ 16. — Date of service of notice, under section 24. „ 17. — Date of receipt of return, under section 24. Columns 11, 18, and 19. — Dates of commencement and completion. The information required for the above columns is always available from the records, and it seems to us that the entries under these heads serve no practical purpose, except that they enable the Road Cess Collector to see at a glance how the operations are progressing; but the object may be equally gained if the records be regularly submitted to and examined by that officer, ■which he certainly ought to do without waiting for the entries to be made in the register. When the Road Cess Act was first introduced it was perhaps necessary to watch the progress of operations closely ; but now that the system has been in operation for the last 15 years, the necessity for maintaining the registers in the elaborate form introduced in 1870 no longer exists. The modi- fication suggested by us, if adopted, would considerably reduce clerical work. The size of the register will be materially curtailed, the columns being reduced from 20 to 8. Register No. II. — The same remarks apply to those columns in this register which are similar to those in Register I. Register No. III. — This may well be amalgamated with No. I, with an additional column in the latter to indicate the character of the estate. We do not see the necessity of keeping a separate register for Government estates, &c., which may, as in the case of General Register A, Part I, be entered in one register with the other estates. Register No. IV— May for the same reasons be likewise amalgamated with No. II. Register No. V — Is a record of fines imposed under the Cess Act for non-submission of returns. It seems to us that there is no necessity for keeping a separate register of the fines imposed under the Road Cess Act. These fines may, with all other fines, be entered in Register No. 37A (Register of revenue fines). Register No. VI — May also be abolished. It contains the following information : — 1. Thannah. 2. Name of estate and tenures subordinate thereto, with their numbers in Registers Nos. I to IV and IX. 3. Annual value. 4. Amount of revenue payable to Government on which deduction is to be made under section 41 of the Act. All these particulars are entered in the valuation rolls, which are bound up in the form of a register. The object of this register (No. VI) is that a copy of the valuation roll may be published under section 35 of the Act, but this object might be equally attained if an extract from the valuation statement were published. Register No. VII. — We do not see any reason why a separate register should be kept in the Collector's ofiice of appeals preferred to the Commissioner. 18 138 REPORT OF THE SALARIES COMMISSION. [CHAP. VI. No such register is kept in the Collector's office as regards appeals to the Commissioner in ordinary revenue cases. If any alterations in the valuation or assessments are made by the Commissioner on appeal, such alterations need simply be noted in red ink in the several valuation statements and registers, with a note in the column of " Remarks," indicating the date of the order. Registers Nos. VIII and IX — Are important, as forming the basis of the road cess taujih accounts. No. VIII shows in separate columns the rate of cess fixed, the date from which the cess becomes due, the instalments, the date on which the cess is payable, &c. No. IX contains similar particulars as regards the payment of the cess direct to the Collector in respect of lands held free of rent. Registers Nos. X to XV — Are necessary for the purposes of Chapter V, Part II of the Cess Act, and for compliance with the requirements of sections 52, 59, 66, 67, 78, and 80 of the Cess Act. The entries in these registers are few, and in most of the districts they remain blank. Registers XVI and XVII — Are also necessary for the preparation of separate accounts opened under Acts XI and VII (B.C.) of 1876. We would thus recommend the abolition of Registers Nos. Ill, IV, V, VI, and VII (five registers), and the simplification of Registers Nos. I and II. In addition to the registers enumerated above, a mass of books is kept to show the demand and collections on account of road cess for every quarter in the same form, and with the same details as those in the land revenue taujih * Clause 4, section 4 of the Road accounts.* The keeping up of thcso books entails Cess Rules. ^ Considerable amount of work. It is a question for consideration whether these road cess taujih books cannot be dispensed with and amalgamated with the land revenue books. If this could be done, there would be a vast reduction in the amount of clerical work, inasmuch' as it would obviate the necessity of keeping two different sets of taujih accoimts for the same pm-pose, while it would be very convenient to the public, as it woidd save them the trouble of going to different offices to obtain the necessary information for the payment of their dues. But it seems to us that this amalgamation, however desirable it may be, is not feasible for the following reasons : — (i) The road cess taujih is far more comprehensive than the land revenue taujih, in that it embraces not only revenue-paying estates, but also revenue-free and rent-free tenures, as well as mines, railway lands, &c., which the land revenue taujih does not. (ii) The instalments for the payment of the road cess are regulated on different principles from those of the land revenue. The road cess year begins with October, while the land revenue year begins with April. The instalments for the payment of the land revenue and road cess are noted below : — Land Berenue, Road Cess. 1st instalment .1. 28th June. 12th January. 2nd ditto ... 28th September. 20th March. 3rd ditto ... 12th January. 20th June. 4th ditto ... 20i,h March. 28th September, (iii) The road cess is not recoverable till 15 days from the date on which it is due (section 45 of the Cess Act), while the procedure is quite different in respect of land revenue, (iv) Interest is payable on road cess, but not on land revenue, (v) The forms of the road cess retiu-nsof demand and collections (Returns Nos. V to XII) vary widely from those relating to land revenue (Nos. X and XLI). For these reasons an amalgamation of the two taujih accounts may lead to confusion, and we are therefore not prepared to recommend it. District Magistrate. Deputy- Magistrates. Court Sub-Inspeotor. 2 25 5 5 24 "9 • • • "3 • •• 7 13 8 61 12 28 CHAP. VI.] MAGISTEEIAL REGISTERS. 139 III.— MAGISTERIAL EEGISTERS. 141. There is considerable diversity of practice in respect of registers kept both by District and Subdivisional Magistrates. This arises probably from the fact that there is not in magisterial, as in revenue matters, one single controlling authority. The orders prescribing the maintenance of registers are to be found scattered in a variety of circulars of different authorities. The list given in Appendix X may be regarded as a fair average specimen of the number of registers kept in an ordinary district, and may be thus analysed : — Prescribed by law „ „ High Court ... „ J, ,, Accountant-General „ „ executive authority Not prescribed, but kept for convenience Total In districts where there is a large amount of special work under any particular Act more registers are kept. After carefully considering the subject, we do not propose any alterations in respect to these registers for the following reasons, which apply to a very great extent to the registers kept in Collectors' oflBces also. In the first place it is impossible to prevent the amla from keep- ing registers. If there is no prescribed register for any subject they will open one on their own account, and so far are they from feeling the task of keeping up registers as a disagreeable burden that their tendency is on the contrary to multiply them, and to keep a mass of dirty ragged paper books, which for the most part no one but the man who keeps them can understand. Their own explanation of this custom, and a very reasonable one too, is that they have to prepare such a mass of returns, and are so constantly called upon to submit explanations concerning various cases or proceedings, that without these registers, which act as note-books or pocket-books with us, they would either be unable to give the required information or would have to spend much time in hunting for it through the records in the office. If European officers attempt to reduce these registers or simplify them as the President of our Commission has often done when a Collector, the result in a majority of instances is that the simplified form does not suit the native method of working ; and though it may be kept up out of deference to the Collector or Magistrate, it will generally be found that there is a khasra or rough note-book also kept, on which, and not on the Collector's register, the amla really rely for supplying the information they want. Interference with these registers therefore merely leads to multiplying work. In the second place, as one of the chief reasons for keeping up registers not prescribed by authority is to enable the clerks and amla to prepare returns and supply information, if the proposals relative to reducing the number of returns and calling for information less frequently, which we have made in Chapters III, IV, and V are accepted, the necessity for keeping up so many registers will be very much diminished, and the number of registers will decrease accordingly. Thirdly, as undoubtedly in the absence of registers much time would be wasted in hunting up facts from the records, and there would be a risk of important matters being lost sight of, and as these registers do not give much trouble to maintain, an entry being merely made here and there as occasion arises, we think it better to refrain from suggesting any great alterations, leaving the matter to adjust itself by the natural working of the other suggestions for reduction of routine work which we have made in this report. The only precaution which we wotild recommend is that all registers kept by amla, whether prescribed or kept for their own convenience, should be of a uniforms ize and paper, and should be regarded as the property of Government and be deposited in the office when filled up. They need not be preserved for any length of time : probably one year would suffice. We are led to make this suggestion by recollection of instances in our own experience, in which the loose, ragged khasra books kept by amla have been put to improper uses, as, for instance, some years ago in NoakhoUy, where the 18 a 140 REPORT OF THE SALARIES COMMISSION. [CHAP. VI. nazir kept a book in -which he noted the payments made by farmers of khas mehals, which money he lent on usury to other amla. This book being regarded as his private note-book was taken away by him- on his retirement from service, and it was only by the accident of a few leaves being accidently left behind that his misconduct was discovered. Private note-books of this sort may be also used for copying extracts from papers the property of Government, and so conveying to private parties information which it was not proper they should have, and which they used in litigation in which they were opposing Government. If small books in Bally paper or other paper in local use were made up of uniform size, and stamped with the Government arms or the Collector's seal, issued on receipt to amla, and taken back again from them when full ; if also they were looked at from time to time by the Personal Assistant,* not only would misuse of them be to a great extent prevented, but the unnecessary multiplication of subsidiary registers would be checked. Even making every allowance for the necessity of such registers, and for the peculiar method of working preferred by native amla, we have no doubt that registers not prescribed by law or authority are kept to a much greater extent than is at all necessary. Two striking instances of this kind came to our notice while inspecting the nazir's offices in the Patna and Shahabad Collectorates. The Patna nazir keeps up no less than 34, and the Shahabad nazir keeps 37. Much of this is owing, it is true, to the nazirs of those districts being charged with duties which do not properly belong to their office ; but even after abstracting all these, there still i-emains a number of registers which are wholly unnecessary on any supposition. A more correct distri- bution of duties in these two offices would probably result in its being found possible to dispense with many of them. But this is a matter which must be left to the Collectors to arrange, as the number and nature of the registers maintained differ in every district. ♦ See Chapter IX, paragraph 178, CHAPTER VII. Simplifications in treatment of correspondence — Record-rooms — Gazettes — Modes of publication of notices — Other suggestions for simplifying work. i.— teeatment op english coeeespondence. 142. The rules for the classification of correspondence are contained in Chapter XI of the Board's Rules, volume I, and no one conversant with the work- ing of a large office can fail to admire the state of theoretic perfection to which the system has been brought. But after observing the practical working of the rules in mofussil offices, we feel constrained to remark that wherever faulty arrangements exist they may in some measure be traced to this very perfec- tion which is above commended. The fact is the rules, however well suited to large central offices of control and to other offices which have to deal with important subjects necessitating lengthy discussion, are too perfect and too elaborate when applied in their entirety and without any distinction to smaller offices. They possess this disadvantage that under the rigid system prescribed they are indiscriminately applied to every sort of correspondence — to important letters as well as to those which are trivial or ephemeral. Where a letter is lengthy, the advantage of a docket cover containing an abstract of the contents is obvious, as enabling the reader to take in at a glance the substance of the letter and the points on which his attention should be fixed ; but there are numerous short letters, which constitute a large portion of the daily business of a district officer, and it is a sad waste of time and stationery to place such letters within a docket cover on which a laboured abstract is recorded often as long as the letter itself, and sometimes it is absolute waste of labour even to register the letter. In this direction we think it possible to improve the system, and shall now consider whether the desired improvement can be best brought about by a revision and simplification of the present rules, by the substitution for them of an entirely new system, or by com- bining with them systems which we have had the advantage of observing in departments not belonging to the Government of Bengal. 143. We propose in the first place to notice certain matters which have come under our observation in the working of the present rules. The division of the correspondence into departments and collections is fairly well understood and properly worked, though there is a tendency to multiply collections, which leads to unnecessary consumption of stationery, as when a collection is once opened several pages must be set apart for it in the register, though eventually during the year the entries may not fill a single page. There is also a want of uniformity about the titles of departments and collec- tions in different districts, which has very materially complicated and retarded our task when we have attempted to tabulate and compare the amount of work in several districts, and we therefore think it desirable to introduce a uniform series of departments and collections. The departments should be — i — General. ii. — Account and Treasury, iii. — Excise, iv. — Road Cess. V. — Wards, vi. — Irrigation, vii. — Income-tax. For collections we propose to adopt the classification in the Board's circular order No. 3 of January 1881, which regulates the period for which papers are to be kept before they are destroyed. The appropriate letter A, B, or C, denoting the period for which the papers are to be retained, should be noted on each letter as it is filed, instead of this being left till a later period. The advantage of making the collections under these three distinct branches is that it saves the trouble of rearrangement when the 142 REPORT OF THE SALARIES COMMISSION. [CHAP. VII. time comes for carrying out the classification prescribed in the above-mentioned circular of the Board. If this rule were observed, it would be only necessary from time to time to remove from branch A the unimportant papers which should be transferred to branch B or C The importance of making a rule of this kind cannot be too urgently pressed. We must not, however, be understood as saying that the Board's list is complete. No doubt it will require to be added to, or revised from time to time, but what we desire to see enforced is a uniform plan of making and naming collections. Rules 10 to 12, pages 237 and 238, describe the treatment of fresh letters received and the replies issued. When the date of receipt has been noted and the letter classed under its proper department and collection, it is docketed and entered in the register of letters received. There are several entries to be made on the docket cover, but the only one that requires time and thought is the abstract of the letter. The register of letters . received contains ten columns, and the first eight are filled up at this stage. These entries take time, but do not require the expenditure of much thought, as the entry under "Subject" is generally word for word the same as the abstract on the docket cover. These abstracts attempt too much, and are far too long. Instead of merely giving a catchword as a key- note to the correspondence, they aim at giving the whole purport of the letter, and as only a junior routine clerk can be spared for this work, the abstracts as a rule are very badly done. The following extracts from district registers will suffice to show how time is wasted in this respect : — (1) Eeferring to the office No. 1540 of 5th July last, encloses the specimen forms as noted herein, in which he proposes to keep accounts of receipts and disbursements of Dorchal estate. (2) In forwarding herewith copy of a letter, No. 3 of 12th instant, from the Moon- siff of Ranchee, requests to furnish him with the information referred to herein in respect of the service of peon Bhemah Eai. (3) Eeferring to the office No. 1094 of the 4th instant, states that as the records of the case Munshee Mewa Lai versus Eanchee Municipality and others are in the Court of the Deputy Commissioner, Hazaribagh, the Government Pleader of that district may be requested to take back the papers alluded to and to send them to this office. (4) Draws attention to Bengal Government circular No. 7 of 20th February 1883, forwarded with his office No. 1277 of 3rd March 1884, and requests to submit the statement of the estimate of the probable quantity of stores required from England for use during 1884-85, and the statement of expenditure on stores for the official year 1883-84. (5) Eeferring to this office order dated 19th ultimo, forwards herewith a draft form of conveyance regarding the sale of Mr. Eitchie's bungalow at Chyebassa, and returns the sketch map, with the request to send him back the draft form after giving clearly the bound- aries in sketch map, in order to mention the same in the draft form of conveyance. (6) Eeferring to this office No. 1478CE, dated 2nd instant, forwards explanation of head-constable Ghasi Eam, from which it appears that he impounded a pony on the night in question and recommended to remit the fine imposed on the head-constable, and that the constable be punished with double musket drill for four days instead of being fined. 141. It is a mere accident that the extracts, selected at random, happen to be taken from the registers in use in some of the Chota Nagpore districts, and it must not be supposed that these districts are worse than others. The evil of lengthy abstracting is common to most districts. Not only is time wasted, but there is an unnecessary expenditure of stationery, as page after page of the register is taken up with useless details, which no one ever reads when referring to the register, and the close of each year sees a long array of these registers added to the catalogues of correspondence of former years. Worse than this, it is the practice in most districts to open fresh registers each year regardless of the fact that those for the previous year are not filled up, and this leads to an immense waste of paper. In a certaiii district, and this a small one, we found in a single year 872 blank pages in 8 volumes of registers in the Collector's office, and 437 blank pages in 6 out of 12 registers in the Magistrate's office, making in all 1,309 blank pages wasted, and as this waste occurs in nearly every district every year, the loss to Government is very considerble. The weight of the twenty registers which we examined was 921bs, which will give some idea of tho almirah space required each year to contain the registers. We here call these registers catalogues in order to emphasise the object for which they are really intended — an object which is apt to be lost sight of; for the chief purpose which the register serves is that of a catalogue of titles of correspondence, and the briefer a catalogue can be, the better. This fact is recognised in the CHAP. VII.] CORRESPONDENCE REGISTERS. 143 form of register in iise in the Revenue Department at Somerset House, of which the following is a specimen : — Reference to former papers. Number. Name of party. Besidence. Subject. 9976 77 78 79 The serial numbers are printed, and as only one line is assigned to each letter, the abstracting clerk must perforce make a very brief entry in column 6. There should be a rule forbidding long abstracts, and only requiring a few words to be given, sufficient to indicate the nature of the correspondence. Thus in place of the abstracts above cited, the following entries would suffice : — (1) Dorchal estate: proposed form of accounts. (2) Services of peon Bhemah Rai. (3) Records of case Munshee Mewa Lai vs. Ranchee Municipality. (4) Government circular No. 7, dated 20th February 18b3 (estimate of stores). (5) Conveyance of Mr. Ritchie's bungalow at Chyebassa. (6) Punishment of Ghasi Ram, head constable. Brief abstracts of this kind should be entered on the docket cover as well as in the register. Rule C, page 237, provides for the consecutive serial numbering of the letters belonging to each file as they are received, but under the plea of pressure of work is not always observed. The rule affords a ready means of detecting whether a letter has been abstracted from the file or lost or mislaid, and it becomes all the more necessary to observe it, inasmuch as the entry on the fly-list mentioned in Rule 15 is not invariably made. "We call this list the fly-list, because, as regards English correspondence, it is made to serve the same purpose as the fly-sheet prescribed by Rule 3, page 243, in the case of vernacular records. In fact the fly-list is sometimes wanting in the collections of the current year, its preparation being deferred until the following year, and then only carried out as regards important correspondence. The fly- list, to be of use, should be prepared at the time the letters are received, and entries should be made daily, but it might be of advantage to exempt unimportant correspondence from the operation of the rule. Rule 12, page 238, is not everywhere strictly observed in the manner intend- ed. The object of this rale was to save labour, but the way in which it is carried out sometimes has the opposite effect. For example, we found in one instance as many as 28 files in the miscellaneous collection, of which one. No. 6, was headed " Correspondence of transient importance." This correspondence was arranged chronologically, but each subject was tied up separately, and placed within file No. 6. At the close of the year the file was examined, and the correspondence, which happened to consist of a single letter and its reply, was separated from the rest of the file and tied up together. As full advantage was not taken of the rule at the time of the receipt of the letter, it was clear labour lost to go through the form of applying the rule a year later. What should we think of a traveller who, having to choose between a long and a short road, were fijst to take the long road, and on arrival at his destination were to retrace his footsteps and take the short journey ? We think that this rule may be improved on, and its application very much extended. We would not limit the collection to letters beginning and ending with one letter and its reply, but allow all uidmportant letters (unless forming a link in more important correspondence) to be placed within the miscellaneous collection ; nor would we confine the collection, as is now done, to letters which do not fall under any special collections, as in special collections there are frequently interlocu- tory letters of very small importance and not affecting the main subject of the correspondence, which might well be relegated to the miscellaneous collection. We would neither docket nor register some of the letters belonging to the miscellaneous collection ; but if in the course of the correspondence any letter 144 EEPORT OF THE SALARIES COMMISSION. [CHAP. VII. hitherto deemed unimportant should become important in itself, or by reason of its giving rise to important correi-pondence, then it should be removed from the " miscellaneous collection," docketed, registered, and placed in the collection to which it appertained. The letters need not even be folded, but can be laid on a sheet of mill millboard of half foolscap size, and two or more letters connected with each other might be pinned together, and the whole collection should be tied up by means of two stout pieces of tape securely let into the millboard, one on each side, 145. Rule 13, page 238, provides that the correspondence of one, two, or three years should be treated as current correspondence, and kept in the clerks' room for ready reference ; and that at the close of each year the correspondence which passes out of the category of current correspondence should be trans- ferred to the record-room, while under Rule 17, page 239, clerks are prohibited from keeping files on their desks except when they are actually in use. This rule is by no means uniformly observed, and sometimes the arrange- ments are very faidty and careless, as the following extract from our inspection notes will show : — Owing to want of space no correspondence has been transferred to the record-room since 1860. The correspondence since that year has undergone remarkable treatment, and it is a matter of surprise that letters can ever be traced out under the existing arrange- ments. It appears that in 1882, when the office was under repair, the coolies who were carrying the almirahs containing the correspondence let them fall, and the bundles became untied and the papers got mixed up. On the matter being reported by the Collector to higher authority, a clerk was appointed on Es. 15 a month to rearrange the correspondence, and the matter placed in charge of the Assistant Collector. The clerk has been employed for 17 months, and has succeeded in arranging a large number of papers, but in a very vmmethodical and disorderly way. The results do not show 17 months' steady work, or anything like it. The papers from 1860 to 1879 are lying — (1) On the top of an almirah and on open shelves; (2) On an office table ; (3) In almirahs. Those on the office table and in the almirahs are tied up in bundles according to subjects and years, but there is no attempt to keep the years separate, so that if the papers for any particular year are wanted it may be necessary to turn over bundles extending from 1860 to 1879. The papers on the top of the almirah and on open shelves have not yet been sorted. Until this is done and the papers of diilerent years kept separate, no sort of order and method will be possible. There are three boxes of papers which were sent in from a subdivision in 1882, but the boxes, which are standing in the court-room of one of the Deputy Collectors, have remained unopened to this day. It seems to be the case that the clerks prefer to have the records in the room in which they work instead of transferring them to the record-room ; but this plan leads to untidiness, and to the accumulation of a mass of papers on the clerks' tables, which must necessarily lead to the loss or mislaying of papers, as well as to delay in work. In contrast with the state of things just described, we may refer to the condition of the Bhagulpore and Monghyr oflBces, in which an admirable system of arranging correspondence obtains. The correspondence for the last three years in these districts is kept on racks in the oflSce-room, while that for previous years is placed in the record-room, in which the Collectorate corres^Dondence is kept. The record-room is arranged on a plan which may serve as a model for other districts. The racks are placed against the wall from the floor to the ceiling, and the several portions of the racks are marked with the description of papers they contain, painted or printed in large letters. It is thus possible to see where to find papers without any trouble, while the centre of the room is left free for office tables, instead of being choked up with almirahs and shelves. Sometimes the English records are kept on racks in the vernacular record- room, and sometimes in a separate room by themselves. Where they are kept in a separate room, almirahs or racks placed against the wall are used ; but sometimes the almirahs and racks are placed not only against the walls, but in the body of the room, which is thus choked up with almirahs and shevles, and where this is the case the appearance of the room suffers from the accumulation of dust which the shelves harbour. We much prefer to see the records kept in a room which is in daily use, as in Monghyr and Bhagulpore, as then there is the chance of their being dusted, if not CHAP. Vn.] HOME AND RAILWAY SYSTEMS. 145 daily, at any rate at frequent intervals. We shall propose later on a remedy for the overcrowded state of the record-rooms. 146. We have compared the Board's system of the treatment of corre- spondence with the systems which obtain in the Revenue Department of Somerset House, in the Office of the Agent of the East Indian Railway Company, Calcutta, and in the Custom House, Calcutta. In Somerset House a register is kept in the form given in paragraph 144 above, and on the receipt of a letter it is entered in the register under the first serial number available, which numbers, it will be observed, are printed in column 2 of the register. This number is marked on the letter by a stamp In column 1 is entered the office number of the last letter on the subject, and if any reference is required to any further correspondence the number is given in the column of remarks. There is a separate register for each department. Tlie letters are not docketed or folded, but pinned together, and are put away in boxes of a uniform size, which are placed on shelves round the wall of the room, the letter bearing the highest number being placed at the bottom. The boxes are open at the back, so that on being removed from the shelves the papers can be easily removed. When one box is filled, another is commenced. Each is labelled in print with the highest and lowest numbers of the letters which it contains. Thus a label 8,000 to 8,500 means that letters bearing registered numbers from 8,000 to 8,500 are in the box. When a letter is sent to an office for report, it is not copied, but forwarded in original, with a form attached to it, technically called a " skin," and on this skin the points are noted on which a report is required. In oft-recurring matters these points are printed. This mode of procedure might with advantage be adopted in several matters, as we shall show in another place. 147- The system which is followed in the Office of the Agent of the East Indian Railway Company may be thus described : — Letters are opened in the office by a receiving clerk, who enters them in a register in the following form (Appendix No. XI, Part I) : — (1) Number. (2) From. (3) To. (4) Date. (5) Substance. The number in the register is the serial number of letters received, while below it the number of the letter in the despatching office is given — thus |-|f , the upper figures being the number assigned to the letter in the Rail- way Office, and the lower figures denoting the actual number of the letter. After the letter is entered in the register, it is stamped with the office seal, and within this seal the serial number is written, thus — A similar register (Appendix No. XI, Part II) is kept for letters despatched. Both these registers are kept, month by month, in loose sheets, and at the end of the month they are bound up with an Index Register (Appendix No. XI, Part III), which is arranged alphabetically and also prepared on loose sheets. This Index Register has two headings only : — (1) Received. (2) Despatched. 19 146 REPORT OP THE SALARIES COMMISSION. [chap. VII, Under each head the subject of the letter referred to is given, the name or official designation of the writer, the number and date, and the page of the register in which its receipt or despatch is entered. After the letter is registered and numbered, it is submitted to the Secre- tary, who notes on it the order, or, if necessary, obtains the Agent's orders thereon. If the business is a matter of routine, or such that the correspondence clerk can be entrusted with the duty of drafting a reply without the necessity of submitting the draft for the Secretary's revision, the reply in terms of the order given is written on copying press paper, and a copy taken by means of the press. One copy is issued after the Secretary has signed it, while the other is retained in the office and placed underneath the letter to which it is a reply ; and subsequent letters on the same subject are placed below in the order of receipt and despatch. The number and date of the reply are recorded on the face of the letter received. A stout sheet of paper or card-board is placed at the beginning of this collection of papers, and the whole is called a bundle and tied together at the cover with a piece of round cord, which, we observed, is not apt to tear paper to the same extent as red tape or thread. A number is given to the bundle, to the outer cover of which a descriptive form (Appendix No. XI, Part IV) is attached, showing the number of the bundle and the subject of the correspondence. When the bundles are not required in the office, they are sent to the record-room, and two Index Registers are kept to enable bundles to be traced. These Index Registers are very simple, containing only two headings, number and subject. In one (Appendix No. XI, Part V), the numbers of the bundles are entered consecutively; in the other (Appendix No. XI, Part V) the subjects are arranged alphal:^tically. 148. In the Custom House the letters require prompt disposal, and it would be useless to attempt an elaborate docketing system. The plan pursued a few years ago, when a member of this Commission was Collector of Customs, was to pin letters relating to the same subject together, and they were laid before the Collector for orders. If the order was brief, the Collector wrote it on the face of the letter, otherwise on a separate sheet, which he pinned to the letter. When the papers were disposed of, or when the papers had reached an inconvenient bulk, they were threaded together and placed within a single docket cover, on which the subject of the correspondence was noted in a few words. A number, called the " bundle number," was given to this docket, and this was entered in a register, called the " bundle register." An alphabetical index to this register was made as the cases were disposed of, which enabled each case to be readily traced out in the register. This is a mode of treating correspondence which might be adopted in any office. It expedites work and yet enables papers to be traced out readily. The number and date of each letter within the docket fold should be recorded- on the docket, though this is not done in the Custom House. It might also be applied to letters coming from a number of officers on the same subject. The following are the forms of the registers used in the Custom House : — Begister of Beceipta. 1. Serial numter. 2. Date. 3. Number of letter. 4. Date. 5. Name of party. 6. Subject. Register of Issues. 1. Serial number. 2. Date. 3. Address. 4. Subject. Bundle Register. 1. Date. Alphabetical index. 1. Reference to sub- 2. Number of bundle. ject. 3. Name (here is en- 2. Number of bundle, teredsome prom- 3. Year. inent name in the case). 4. Subject. As a practical illustration of the working of the system, the Commissioner of Income-tax, in lately dealing with nominations to assessorship coming from district officers, did not docket each letter separately, but by divisions. He treated in the same way applications for copies of rules, Acts, and returns. No evil has resulted, or is likely to result, from this mode of treatment, while there has been a distinct saving in time of clerks and in cost of stationery. 149' Our object in describing the three systems above discussed is to give prominence to the fact that it is possible to manage large offices efficiently CHAP. VII.] SYSTEM PROPOSED. 147 without the aid of such an elaborate method of treating records as is laid down in the Board's rules, and we consider that any one of the three systems could be worked side by side with the Board's system. Let the latter system be applied as heretofore to important correspondence, but let the Collector have the option of applying any one of the other systems as he may think best suited to correspond- ence which is unimportant. For example, the correspondence in the Accounts Department chiefly relates to matters of routine, and there is no need of docketing many of the letters : they might be treated under the Somerset House system or the Eailway system. In the Excise Department, correspondence relating to principles and to special cases might be treated under the Board's rules, while all routine matters might be dealt with under the Custom House system. But if it be thought undesirable to employ two or more different systems in the same office, we would propose the following modification of the Board's system. As a general rule, in all departments we would divide correspondence into three classes : — I. — Letters which should be registered and docketed. II. — Letters which should be registered but not docketed. III. — Letters which should not be registered or docketed. All important letters would of course be treated in the first class, and the rest under one or other of the remaining classes. It should be the business of the head ministerial officer, under the general instructions of the Collector, to decide at the time of its receipt or despatch how a letter should be treated. By marking the letter in Roman characters with the class to which it belonged, the office would know how to treat it. As a guide in this matter we would provisionally place in class III the following correspondence : — Reminders. Returns. Bills. Formal receipts or acknowledgments on account of articles supplied, such as furniture, seals, copies of Acts, &c. Applications for appointments. Reports of petty accidents in factories, mills, &c. Indents for stationery and forms. Applications for leave. Diaries. Impounded documents and covering memos, thereof. Acknowledgments of records, processes, bills, spoilt stamps. Requisition for issue of processes. Returns of issue of processes. Notices of meetings. Applications for making awards in excise, Arms Act, opium, and salt cases. Certificates of balances at credit of funds. Letters from Superintendent of Stationery requesting to depute some one to receive forms, stationery, and stamps. Daily police reports of all occurrences. Acknowledgment of receipt of prisoners. Notice and correspondence with Honorary Magistrates regarding non- attendance at Bench meetings. Correspondence as to the willingness of persons nominated to serve as Municipal Commissioners and Honorary Magistrates. Estimate for repairs of zemindari dak huts and pounds. Estimate for furniture and other articles. Applications for licenses under the Arms Act, Petroleum Act, &c. Reports of cholera, small-pox, and cattle disease. Kabuliats or agreements executed by farmers. Reports and explanations of officers on unimportant matters. This is by no means intended to be an exhaustive list of subjects that may be assigned to class III, but is merely given by way of illustration of the kind of correspondence that can ordinarily be so treated ; and it will be understood that any letters on the subjects indicated, whenever they may appear to be of an 19 a 148 REPORT OF THE SALARIES COMMISSION. [CHAP. VII, important nature, may be transferred to class I or class II. Tlie necessity of a rule of this kind is apparent from the fact that in some districts it is the practice to register and enclose in docket covers bills, reminders, and returns, and this notwithstanding the fact that many returns are already supplied with a printed docket cover. We would place in class II the following subjects : — • Resolutions on returns. Explanations in reply to Resolutions. Inspection memoranda or orders. Accountant-General's objection statements. Advice letters forwarding articles. Acknowledgments of money, cheques, &c., received. Correspondence relating to bills and returns. Requisition for articles or records. Requisition for information regarding correspondence in class III, and replies thereto. Calls for special returns. Credit orders on treasuries. Correspondence relating to adjustment of accounts. Advice of remittance of money. Correspondence relating to cancellation, alteration of sites, and settle- ment of excise shops. Information relating to deceased persons. Correspondence with the Government Pleader for appearing in cases. Replies to reminders, not being final reply. Replies to circulars addressed to owners of factories, industries, &c. Proceedings of municipal and other committees. Correspondence relating to lunatics. Report of cases of opium-smuggling. Commitment reports. Applications for refund of lapsed deposits. Correspondence relating to good-conduct stripes. Correspondence relating to transfers, fines, rewards, promotions, and punishments of police and other officers. Letters of classes II and III should be kept with the file to which they belong in proper chronological order with the rest of the letters contained in the file, and will thus be mixed up with letters of class I. Letters of class III may be tied together in the same file with letters of class I and II, but placed below them in a separate sub-file. 150. Much saving would result from the adoption of a practice which has long been in force in the Punj ab and North -Western Provinces Communications of a brief and unimportant kind are written upon a docket slip, signed and despatched. This slip has merely to be filed in the office of receipt, thus saving a great deal of trouble. In Bengal a letter with full headings and the usual ceremonial commencement and ending " I have the honour to," and the like, is written about the smallest matter, and in the office of receipt is formally registered and docketed, and an abstract of the contents nearly, if not quite, as long as the letter itself is written on the docket face. All this is waste of time and labour. It would be much simpler merely to send a docket form — ♦' From the Collector of To Dated Acknowledges receipt of (8d) Collector:' This plan might be adopted for most of the communications in class III and several of those in class II, printed docket slips, both single and double, being supplied by the Superinte^dent of Stationery. CHAP. VII.] EECORD-ROOMS. 149 We would also do away with the present system of keeping yearly registers of files or index registers, as they complicate matters instead of facilitating prompt reference to records. A chain of correspondence extending over ten years is entered in ten different registers, and a new record-keeper may have to search all the ten registers in order to find out in what year's almirah the correspondence has been placed. A single index register for ten years would answer the same purpose, and much facilitate the finding of records, and further economise space in the record-room, as there is a tendency in some districts to make use of an almirah for each year's records. A specimen of the index register proposed is given below. The clerk in charge of the current, records of three years need only put in the column of remarks the letters R. D., and the date, against the files w^hich have been made over to the Record Department. Index Register of English Correspondence. Department. Number and title of collection. 1. Number of file 2. File subject. 3. Remarks. Each collection should have a separate series of numbers, and a sufficient number of blank pages. The pages of the register should be numbered, and at the beginning of the register there should be an index sheet, which may be in the following form : — 1. Department. 2. Number and title of collection. 3. Pages in which the files of the collection are entered. II.— RECOED-EOOMS. 151. During our district inspection our attention has been drawn to the amount of space taken up in record-rooms by large accumulations of useless letters, accounts, and books. The preservation of these records not only requires space, but necessitates the use of almirahs and book-shelves, which could be employed for a more useful purpose. There is an ever-increasing demand for almirahs and shelves, which the record grant is insufficient to meet ; and frequently when almirahs are purchased, there is no place to put them without overcrowding the office. The want of space and of racks or shelves leads to the untidy practice of clerks keeping records piled ujj on the tables at which they write. This practice is very objectionable, as it causes papers to be placed in the wrong bundle, mislaid, and lost, and is entirely adverse to the formation of neat and methodical habits of work. We made a searching examination of the old records in one instance, and found they chiefly consisted of the following unimportant papers : — (1) Old Gazettes from 1798 to the present time. (2) Files of military letters from 1809 to 1836. f3) Letters to Accountant -General, 1836 to 1864. ('!) Monthly statement of Treasury accounts from 1836 to 1874. (5) Monthly and quarterly hal taujih from December 1829 to April 1832. (6\ Quarterly comparative statement find jama wasil baki from June 1834. (7) List of reports of renters' deaths. (8) Ward's table of retrenchment. (9) List of khas and farmed mehals. (10) List of mehals under Coui't of Wards. (11) List of sunries who have been furnished with pottahs in the year 1785-86. (12) Besides the above, many volumes of — Stamp accounts. Cash accounts. 150 REPORT OF THE SALARIES COMMISSION. [CHAP. VII, Statements of civil suits. Operation reports. List of zemindars and talukdars' jama wasil bakis, pulbandis, charges and collections in various estates. The room in which these papers and books were kept was choked up with shelves, on which the dust of years had accumulated ; and although the descrip- tion of the documents applies to one office only, we believe that a search on the shelves of other record- rooms would show that similar documents of useless antiquity are as carefully preserved. It is perfectly useless keeping these papers, and we recommend that they should be destroyed. We further think that the volumes of old correspondence should be examined, which under ♦Board's circular No. 3, of existing rules are required to be retained for ever.* January 1881. Looking through several volumes, we found that the letters were mostly about accounts. We noticed the same thing in another district, where many of these volumes were kept on shelves in the vernacular record-room ; their contents being accounts, registers of letters, and unimpor- tant correspondence. It would be a simple matter to go through the books one by one and mark with a red pencil all letters worth preserving, and then to extract them from the volumes and bind them up separately, selling the rest as waste paper. This might be done in every district. III.— CALCUTTA GAZETTE. 152, The Calcutta Gazettes are required to be retained for ever, though the old copies are seldom or never referred to, and if they were sold as waste paper would set free a considerable space. The present practice is to supply each district office and each subdivision with a copy in English and another in vernacular. All these are bound up in yearly volumes, at a cost which may be approximately estimated as foUows : — (Copies.) («) Cost of binding — Vols. 45 districts X 2 = ... ... 90 90 subdivisions (excluding Sudder) = ... 90 180 vols., at Re. 1-4 per vol. = Rs. 225 yearly. (Almibahs.) {b) Cost of almirahs — B8. 45 X 4 = ... ... ... 180 90 X 2 = ... ... ... 180 360, at Es. 20 = lis. 7,200 to date, and which may be said to rej)resent a future saving under the head " Furniture." (c) Cost of space. — Cannot be estimated in figures, but if the present system continues it is certain that new rooms will have to be built in most district and subdivisional offices. We propose— 1. At Commissioners' offices to keep the English Gazettes for 20 years, and to discontinue the supply of the vernacular Gazettes. 2. At district offices to keep the English copy for twelve years in bound form, and the vernacular copy in file form, but unbound, for three years. 3. At subdivisions to keep the English copy for six years in bound form, and the vernacular copy in file form for three years. CHAP, VII.] OLD CALCUTTA GAZETTES. 151 4. To sell by auction as waste paper the rest of the volumes and files and the existing vernacular Gazette in Commissioners' offices. 5. Before destroying the vernacular copies, such copies of Acts and rules as were of permanent use as spare copies might be taken out. The above system would not lead to any practical inconvenience. If any reference is required to old back volumes not later than twenty years, the information would be available in the Commissioner's office, and for previous years it could be obtained in the Bengal Secretariat in Calcutta, but such references will be of very rare occm-rence. 153. In addition to the proposals which we have made for curtailing the period for which Gazettes should be kept in offices, we have some further sug- gestions to offer. The Calcutta Gazette is published in several parts. Taking, for example, the Gazette of April 14th, 1886, the contents are as follows : — Pages. Part I. —Orders and Notifications by the Lieutenant-Governor of Bengal, the High Court, Government Treasury, &c. 425-48 Part lA. — Orders and Notifications by the Government of India 45-46 Part IB. — Orders by the Lieutenant-Governor of Bengal ... 101-2 Part IL— Advertisements ... ... ... ... 571-600 Part III. — Acts of the Bengal Council ... ... ... Nil. Part IV.— Bills of the Bengal Council— A Bill to consolidate and amend the law relating to the municipal affairs of the town and suburbs of Calcutta ... ... ... ... 19-67 Preliminary report and the Bill to provide for the registration of permanent tenures ... ... 67-77 Part V, — Acts of the Governor-General's Council assented to by the Governor-General ... ... ... Nil. Part VI. — Bills introduced into the Council of the Governor- General for making Laws and Eegulations or pub- lished under Rule 22 ... ... ... Nil. Appendices — General Jury List ... ... ... ... 1-104 Schedule of estates under charge of the Administrator- General of Bengal ... ... ... ... 1-90 Supplement No. 15 ... ... ... ...615-728 The Gazette is circulated in the mof ussil as well as in Calcutta, except that . Parts lA, V, and VI are omitted from the copies issued to private subscribers. The present issue is 1,043 copies, but the number is liable to variation. Pages. In Part I is included notices to Mariners, which occupy about ... 1 i Part II includes the Auditor's reports on Port Trust Accounts for the half-year ending 30th September, which occupies ... 4 The Appendix includes the General Jury List, occupying ... 104 Schedule of estates under charge of the Administrator-General of Bengal under section 44 of Act II of 1874, occupying ... 90 The Supplement contains a report on the system of engaging native seamen in the port of Calcutta, which occupies ... 66 The same jury list was again published in the Gazette of the 28th April, The notifications and reports noted above are never taken notice of in mofussil districts, and, with the exception of the schedule of estates, they jjossess no interest to officials or the public generally who reside in the mofussil. Thus there is a large waste of stationery, besides unnecessary cost and labour in printing. It would effect considerable saving in stationery and in the cost of printing if notifications, reports, &c., which concern Calcutta or special districts or towns only were printed separately and supplied only to the districts or towns concerned. Section 314, Act X of 1882, requires that the jury list shall be published once in the local official Gazette ; and as the list only refers to the High Court, it will be a sufficient compliance with the law, and give sufficient information to the public concerned, to circulate the list in Calcutta, its suburbs, and Howrah only. The notices to mariners, and the report on the system of engaging native seamen in the port of Calcutta, possess an interest in the case of persons residing at shipping ports, and it would have sufficed to pubHsh them in the Gazettes circulated at Calcutta, Chittagong, Dacca, Pooree, and Balasore, 152 REPORT OF THE SALARIES COMMISSION. [CHAP. VII. Under section 44, Act II of 1874, the schedule of estates is required to be published in the Presidency Gazette, and as the information which it contains may possibly concern persons residing in the mofussil, we are unable to recommend any restriction of its circulation, though we doubt wliether the schedule is much referred to. Section 53 of Act V of 1870 requires that the auditor's report upon the accounts of the Port Commissioners shall be published in the Calcutta Gazette. It will be a sufficient compliance with this provision if the report merely appears in the copies which are circulated in Calcutta, its suburbs, and Howrah. Each district officer is supplied with two copies of the Gazette. This seems to be unnecessary, and as both the Collectorate and Magistracy are proposed to be amalgamated into one office, one copy of the Gazette will be found sufficient for the requirements of each district office. In Moorshedabad three copies are supplied, one being intended for the Nizamat Department. This extra copy is not required, as the Nizamat Department is a portion of the Collector's office. The same remark applies to the vernacular Gazette. In order to economise expenditure in connection with this publication, daLsa MrcTisse."'" ^°' ^^*"^^' ^^ elaborate list* has recently been drawn up of the matters which should appear in the vernacular Gazettes. The list does not cover every possible notification, rule, or order, &c., and in the absence of precise instructions the translator is required to refer to the Departments of Government concerned. It will only be necessary to see that this rule is strictly observed, and with these precautions the arrangements cannot I'ail of their object. IV.— MODES OF PUBLICATION OF NOTICES. 154. General revenue notices. — Notices play a very important part in the administration of the country, and much of the routine work in a district office consists in preparing them and making proper arrangements for their service. A notice may be said to be the voice of Government, — the official channel through which the public are instructed and informed regarding sanctions and prohibitions, the things which they may do, or are enjoined to do, or are forbidden to do. It is the motive power or lever by which the machinery of adminstration is set in motion. It is therefore necessary that it should be certain in its action ; and as an exponent of the intentions of the Government official entrusted with the duty of giving effect to the provisions of an Act of the legislature, its result will be infructuous unless the information contained in a notice is made to reach the persons for whom it is intended. It is with this object that specific modes of publication are usually enjoined in the various Regulations and Acts which prescribe the issue of notices. In the earlier Regulations, when the notices had principally reference to some interest in ' land paying revenue to Government, the usual mode of publication prescribed is by affixing them on the land referred to, or at the zemindar's cutchery, and sometimes at the Collector's cutchery. With the advance of administra- tion and the increase of courts and offices, the zilla or Judge's court, the moonsiS's court, and the thana or police-station, were added as places for publication. The latter, however, does not appear to have come into general use as a place of publication of notices until 1856 and succeeding years. In more recent Acts this mode of publication has become very general, and the police-station is now a depository of all official notices of any importance. In reviewing the subject generally, we may say that the ordinary mode of publishing notices prescribed by revenue Regulations and Acts is by affixing them at the Collector's office, in the Judge's and MoonsifE's and subdivisional cutcherries, at the police-station, at the zemindar's cutchery, and at some conspi- cuous place in the village, or on the land or estate referred to in the notice, and sometimes, in addition to the above forms, by proclamation made by beat of drum. The first three modes of publication are unobjectionable, though it can be only said for them that the notices may possibly attract the attention of persons who frequent the court and are in the habit of studying notice- boards ; but the outside public rarely visit courts and offices for the purpose of observing notices, and, as to police-stations, they studiously avoid and invariably give them a wide berth. The thana officer usually fixes up the notice in the CHAP. VII.] PUBLICATION OF NOTICES. 153 verandah of the office or in the office itself, which is shunned by all save those whom hard fate compels to enter the police-station either as complainants or accused, and the notices therefore can be rarely of use to the general public. In fact, there are obvious reasons why the police should have nothing to do with revenue notices. In regard to notices affixed to the zemindar's cutchery and in the village, there are two difficulties to be overcome — (1) of getting a proper receipt, and (2) of ensuring that the notice shall remain where it has been placed ; while as regards all these forms of publication there is the expense and trouble to be considered. Publication, to be effective, must be what its name implies, and we propose to consider how this can be best accomplished. A great defect in the administration of the Lower Provinces has always been the absence of official centres in the interior of districts, at which information affecting the interests of the public generally or particular classes of individuals can be readily communicated to them. The North-Western Provinces have their tehsildars, Bombay the mamlutdars, Madras the village moonsiffs, while in Bengal there is no office corresponding with any of these centres of communication except subdivisional offices, and they are too few and far between to suffice for the same purposes as the official centres in other provinces. The rapid extension of the postal system to outlying villages in every district of Bengal seems, however, to offer a simple and practical solution of the difficulty, and we propose to extend the usefulness of the village post- office by making it a medium of communication with the people in official matters. On the principle that all branches of the administration ought to work readily and heartily together, the Postal Department may fairly be asked to allow its numerous post-offices to be utilised as places of publication of notices, seeing how numerous they are, and how conveniently they are dotted about all over the country. In England the post-office has long been regarded as a most suitable place for affixing revenue notices, and we have no doubt that if a proper beginning be made, it will come to be similarly recognised in India. In fact, the rules of some of the revenue departments enjoin that " officers must furnish post-masters, stamp-distributors, and sub-distributors with copies of the notices, and request that they may be kept exhibited for at least six weeks for the information of the public." The publication of notices at the post-office possesses several advantages over many of the prescribed modes of publication ; it is simple, self-working, cheap, and effective. The Collector will merely have to send the notices in duplicate in a registered cover addi-essed to the village post-master, with a request that he will affix one to the notice board at the post-office and return the other with an endorsement stating the date of publication. There will be no need to send out peons with duplicate notices to be signed by unwilling witnesses to the publication. The post-office is so much frequented that the notice is not likely to be destroyed or torn down. Should it be necessary to have recourse to legislation in order to give effect to this proposal, the use of duplicate notices might be avoided by enacting that if a notice is sent to the post-master in a registered cover, it shall be presumed to have been published at the time when the cover would be delivered in the ordinary course of post, and proof that the cover was properly addressed and put into the post shall be sufficient to raise the presumption that the notice was duly published at the time. It would then be unnecessary for the post-master to make any return to the Collector of the date of publication. The co-operation of the Post Office Department will be necessary, and this might be obtained by offering to pay one anna per notice, which the Collector could affix to each notice, the stamp to be used having the word " notice " printed across it. In Appendix No. XII we give a compendium of all general revenue notices as distinct from notices which require to be served on individuals mentioned in the Regulations and Acts in force in the Lower Provinces. In column 4 we have described the mode of publication enjoined by the law, and in the last column have specified in what cases publication at the post-office shall be enjoined in lieu of, or in addition to, the already prescribed modes of publication. In order to give effect to this proposal, it will be necessary to pass a snort Act with a schedule annexed corresponding to this compendium, sanctioning the suggested addition to the modes of publication. Even if nothing comes of this proposal, the digest of notice we have prepared is likely to be of use in Collectors' offices as showing, without the necessity of referring to the Eegulations 20 154 EEPOET OF THE SALARIES COMMISSION. [cHAP. VII. and Acts, in what manner every revenue notice of a general kind requires to be served. 155. Special notice or notices on individuals. — We have not attempted to prepare a complete compendium showing the modes of service of notice on individuals enjoined in the various revenue Regulations and Acts, as it will suffice for our purpose to specify a few of the modes mentioned, and these we give by way of examples in Appendix No. XIII. The modes of service enjoined make it necessary to maintain a large army of process-servers, whose notorious untrustworthiness prevents notices from being promptly served or strictly enforced, and is one of the chief hindrances to the speedy despatch of business in a Collector's office. It is the delay in the service of processes and the consequent non-attendance of parties, and adjournments with fresh notices that unduly prolong cases, occasion extra work, and materially increase the cost of administration. The option given in some of the more recent Acts to serve notices by means of registered letters will effect an immense improvement in this respect. The first instance of the adoption of this mode of service appears in section 135 of the Partition Act, VIII (B.C.) of 1876. It occurs again in the Embankment Act, II (B C.) of 1882, and in the recent Income-tax Act of the Government of India, II of 1886. The Cesses Act, IX (B.C.) of 1880, provides that notices may be sent by post, and there is a similar provision in the License-tax Act, II (B.C.) of 1880, but in these Acts it is not a condition that the notices should be sent in a registered cover. In the history, then, of process-serving, we have arrived at two fresh stages in the course of the last ten years — (1 ) Service by post. (2) Service by means of registered letters. We consider that both these methods of service are susceptible of improve- ment. Both in the Cesses Act and the License-tax Act we are left in the dark as to how the service by post is to be proved, and again the Partition and Embankment Acts are silent as to the legal effect of registration. This deficiency is supplied in the Income-tax Act, which provides that " if a notice is served by registered letter, it shall be presumed to have been served at the time when the letter would be delivered in the ordinary course of post ; and proof that the letter was properly addressed and put into the post shall be sufficient to raise the presumption that the notice was duly served at that time." From this it will be seen that the legal effect of service by means of a registered letter is to create a presumption that the notice was duly served. This is no doubt correct, but it is instructive to notice that an English statute goes much further, and states that service by registered letter amounts to proof of service. Among the working rules at Somerset House we observed the following extract from the Act 43 and 44 Vic, Sec. 16, Taxes Management, 1880 :— A notice to a person to be given by a surveyor may be served and sent by post by a prepaid registered letter, and in proving such service or sending it shall be sufficient to prove that the letter containing the order or notice or document was properly addressed, registered, prepaid, and posted. We suggest for consideration whether the effect of registration should not be similarly enunciated in the Indian Acts. We think that in every case of service of notice on individuals an option should be given to the Collector of serving it (1) by the ordinary post, (2) by means of a registered prepaid letter. The provision in the Income-tax Act is defective, in that it fails to distinguish between cases in which compliance with the notice is optional and no consequences ensue from non-compliance, and those in which a penalty or other injury to interests attaches to non-compliance. It is patent that where it is optional to a person to comply with a notice, and where no consequences attach to non-compliance, no necessity can arise for proving the service, and therefore it is mere waste of time and money to go through the form of registration ; and in such cases it will be sufficient to send the notice by the ordinary post. The cases in which consequences attach to non-compliance with the notice may be considered in two distinct classes — those in' which the parties are not likely to question the service of the notice, and those in which they would be likely to dispute the fact. In the former CHAP. VII.] SEEVICE OF NOTICES ON INDIVIDUALS, 155 class of cases, though it may not be necessary to prove the service, yet the Collector desires to bo morally convinced of the service before taking further action in the matter. The parties are not likely to dispute the service, and so long as the Collector feels certain that the notice has been served, he can rest secure in his subsequent action. For this class of cases the rules of the Postal Department afford a simple and cheap method of procedure. We refer to rules 15 — 17, section I, of the Indian Postal Guide, on the subject of " Certi- ficates of posting," and here reproduce them for reference : — 15. Ohject of certificate. — The object in granting certificates of posting is to afford the public an assurance that letters and other articles entrusted to servants and messengers for posting have actually been posted. 16. Articles for u-hich certificates of 2wsting can be obtained. — Certificates of posting can be obtained with regard to letters, post-cards, and packets, provided that they are not registered or insured. A post-office receipt is given in any case for registered and insured articles and for parcels. 17. Manner of ohtaining certificates. — Any one who wishes to obtain a certificate of posting must send, with the article for which the certificate is required, an exact transcript of the address on the article written in ink on a slip of paper or in a book, with a half-anna postage stamp affixed to the entry. The post-master or clerk to whom it is presented will compare the addresses, and, if there is no discrepancy, will obliterate the postage stamp and impress the post-office dated stamp on the slip of paper or book, which will then be returned as a certificate that the letter or other article has been posted. Under these rules a Collector having a large number of notices to serve has but to enclose them in covers, enter the addresses of the covers in a despatch- book, affix a half-anna stamp to each address, present the despatch-book with the covers at the post-office, when the post-office date stamp will be impressed on each stamp ; and furnished with this receipt, the Collector has some ground for presuming that the notice will reach its destination. In certain cases this form of service will be found more suitable than the more expensive form by means of registered letters, and therefore we recommend its adoption. The remaining class of cases are those in which the Collector is interested in knovsdng that the service has been effectual, and where the parties are likely to take full advantage of every opportunity or excuse that may present itself for objecting to the Collector's action. For these, service by means of registered letters is well suited. We propose, then, that an Act be passed provid- ing that in addition to, or in lieu of, the modes of service of special notices or orders as enjoined in the Regulations and Acts in force in the Lower Provinces, it shall be lawful to serve the notices— (1) through the post by unregistered letter ; (2) through the post by observing the certificate of postage procedure as laid down in the Indian Postal Guide, rules 15 to 17, section I ; (3) by means of registered prepaid letters. To this provision might be added a clause similar to that quoted above from the English statute, to the efi'ect that proof of registration shall be deemed to be proof of service ; and a carefully prepared schedule should be attached to the Act showing which notices might be served in each of the above ways, v.— othee suggestions. Hide Salt Repoets. 156. There seems to be an unnecessary amount of correspondence on this subject. On examining the papers in the Burdwan Collector's office, we found that the number of letters received in 1884-85 amounted to 189, and those issued to 164. The correspondence always takes the same form, of which the following is a specimen : — 1. The Board write to the Commissioner forwarding an extract received from the Goods Superintendent of Howrah, showing the, quantity of hide salt despatched. (There is a separate report for each consignment.) This state- ment is forwarded fortnightly. 2. The Commissioner sends copy to the Collector. 3. Collector calls for a. report from the District Superintendent of Police. 4. In course of time the District Superintendent reports that so much salt has been used in curing hides, leaving a balance of so much to be accounted for. 5. The Collector reports to the Board (through Commissioner). 20 a 156 REPORT OF THE SALARIES COMMISSION. [CHAP. VII. 6. The Board send a " reminder letter" about the balance. 7. The District Superintendent of Police is again communicated with. 8. If the balance is all used, he replies to that effect ; if not, he states how much has been used, and what the new balance is. 9. Fresh letters to Board, and ditto from Board, about remaining balance, until the whole is accounted for. It seems to us that all this useless correspondence might be dropped if the Board simply sent a statement to the Collector showing the name and address of consignee, the quantity of salt, and date of despatch, with addi- tional columns to be filled in by the Collector when the salt was reported to have been used in curing hides, showing the quantity so used and the balance to be accounted for. The return might be forwarded to the Board after the expiry of three months from the date of receipt, or, to have a uniform plan, all the returns received in January might be sent back on the 1st or 2nd May, those in February on the 1st or 2nd June, and so on. But we feel bound to say that the practical utility of the procedure is questionable. It is doubtful if any case of any improper use being made of the salt has ever been detected by its means. The President of this Commission has not had a single case reported him during the five years he has been Commissioner of Burdwan. It would be sufficient if the statement of despatches were forwarded to the District Superintendent of Police through the Collector, as is now done, leaving it to the police to detect abuses without making it necessary for them to submit returns of cases in which no irregu- larity occurred. Digest of Government Orders, 157. We strongly recommend that a digest be prepared of important orders of Government on a similar plan to the Board's Rules. A digest of this kind promotes the despatch of business, prevents orders being forgotten, maintains proper continuity of procedure in the Government Secretariat oflSces, and possesses other advantages too obvious to require particular mention. With- out such a digest there is always the possibility of orders issued during one regime being lost sight of or disregarded in the next. For the preparation of a digest it will be necessary to collect together all such orders of Govern- ment as are still in force in all branches of administration, and, after arrang- ing them according to departments and subjects, to prune them and get rid of all unnecessary matter, and having thus formulated them into definite rules, to issue them in the shape of a manual. From time to time such additions or revisions as might become necessary should be communicated to the oflBcers concerned by means of circular orders and slips according to the practice followed in the Board. The preparation of such a digest would be beneficial in another way. It would, we feel no doubt, bring to light the existence of orders, which, though obsolete, are still observed because they have never been countermanded, and orders which though still in force remain a dead letter because they have been lost sight of. Supply of Printed Copies of Correspondence to District Offices. 158. We have been invited to consider whether it would not be useful to Commissioners and Collectors to be supplied with printed copies of letters which have passed between them and Government. We had intended proposing this. As an auxiliary to the digest, we suggest that copies of all important letters of general application which are printed in the Government Secretariat Press should be sent to district officers. The cost would be very slight, as these letters have already to be printed for record in the A Proceedings of the Government of Bengal, and there would only be the cost of the small additional amount of paper used. Undoubtedly there would be many advantages in this proceeding: the printed copies would be easier to read than written ones, and they could be circulated to officers to whom the Collector or Commissioner might wish to show them, and so save the trouble of making written copies. At present the supply of printed letters is but casual, and the care which is taken of them nominal. There is every CHAP. VII.] PROCEDURE REGARDING PETITIONS. 157 danger of important orders of Government and of the Board of Revenue being forgotten owing to the manner in which the papers are treated. The orders are as a rule contained in a printed letter, which is docketed and placed in the file to which it belongs, and if there is a spare copy this is also placed there. After remaining with the file in the clerks' room, it is in course of time transferred to the record-room, and is only brought out again whenever it may happen to be referred to in correspondence. If the matter is one requiring frequent reference, the printed letter in the course of a few years becomes ragged and divided at the folds from much handling, and even- tually it is only possible to produce it in torn and mutilated fragments, and the spare copy shares the same fate. We propose that spare copies received in a Magistrate-Collector's office should be treated as follows. They should be placed on a mill-board file in the order of their receipt without being folded, and without respect of subjects or departments, the number, date, and subject being entered on an index sheet to be placed at the beginning of the file. At the close of each year, or whenever the file has grown to an inconvenient size, it should be broken up, and the letter arranged in separate files according to departments and subjects, a separate index being prepared for each file. When breaking up the original file, any letters that are of an ephemeral nature should be discarded. The senior member of this Commission instituted a plan of this kind when he was Collector of Rajshahye, but the difficulty which he experienced in obtaining spare copies of printed letters will disappear if our proposal is carried out. Abridgment of Procedure in dealing with Petitions on Various Subjects. 159. There can be no doubt that a radical defect in the system of adminis- tration is the great delay which occurs in the transaction of business, and espe- cially of matters initiated by means of a vernacular petition. We have already alluded to this in several parts of this report, in several places in chapters III, VI, and VIII. A person applies for permission to open a separate account, to have his estate exempted from sale, for entry of his name in the land registers, or for payment of money in deposit, and frequently has to wait months before any final order is passed ; and if while the case is pending he seeks to know the cause of the delay, he can only ascertain it at personal inconvenience, and probably expense, by running the gauntlet of every clerk through whose hands the petition passes in its transit through the office. A primary cause of delay is the practice of recording indefinite orders in the vernacular, and the omission to specify a date by which the order is to be carried out. The single expression " kaifiyat talah " is made to do duty for a multiplicity of orders of difEerent purports, and being recorded on the petition in the vernacular, there is nothing to impress on the Collector's mind the existence or real purport of the order, and he is at the mercy of the amla as regards its execution and the resubmission of the petition within a reasonable time. In the coui-se of our inspection we have noticed many instances of these delays. A person applied to open a separate account, but the application remained pending for a year on account of the delay of the office in answering references and submitting the papers, meanwhile the entire estate was sold for arrears, — the very thing which the applicant wished to protect himself against by means of the separation of accounts. It frequently takes some five or six weeks to report the simple fact that a sum of money claimed is in deposit, or that the petitioner is the recorded proprietor of an estate. There are several ways by which these delays can be lessened. By constant reference to the registers of cases the Collector would be able to see what papers were being kept back j but this would be a tedious process, and the Collector would not have time for it. Another plan would be for the clerk in charge of each department to lay a list of all pending petitions before the Personal Assistant once a week ; but this would increase work in the office. The best plan is to make a rule that all petitions sent into the office for reference should be returnable within a certain period, say seven days, with the order carried out ; and it should be the duty of the Personal Assistant to see that this rule is proi^erly complied with. We have said that the call for a kaifiyat is intended to convey 158 EEPOET OF THE SALARIES COMMISSION. [cHAP. VII. several diflferent orders. For example, in the case of an application for the exemption of an estate from sale, it means that the taujih navis is to report whether the applicant is the recorded proprietor, vrhat is the amount of arrear, and whether there has been any previous instance of default by the petitioner, that the road-cess clerk shall report whether there are any arrears of cess, and the zemindari dak clerk make a similar report regarding the dak-cess. In a case of this kind the petition is usually passed on from one department to another, and a clerk in each department makes a report ; but instead of confining himself to the simple statement of the fact of the existence or non- existence of arrears, he makes a recital extending over four or five lines where one line would have sufficed. This waste of words could be avoided by the adoption of a printed form enumerating the several points on which each department is required to furnish a note, and it would then be the duty of the clerk concerned to fill up the column appertaining to his department, and to pass on the papers to the next department. There should be a column for the date and purport of the Collector's order, and another showing the date on which the petition was returnable to the Collector with the order carried out. There are numerous petitions which are dealt with in precisely the same way, c.^;',, petitions for opening separate accounts and claims to money in deposit. In these oft-recurring cases it would be a decided advantage if the printed form for orders could be printed on the back of the petition ; but as this plan would necessitate the use of a special form of paper for petitions to be sold in the treasury, we do not recommend it, because of the trouble it would entail on treasury officers in keeping an account of the receipts and issues of the different kinds of forms. We would introduce a plan, which was suggested by a form we observed in use at Somerset House. Let the Collector or officer who takes the petitions keep on his table a number of the printed forms on which the office kaifiyats are to be written, applicable to the various classes of petitions presented to him, and to each petition let the appropriate form be attached at the time the order is given. We give below some instances of petitions of frequent occurrence, with a description of the procedure ordinarily observed in dealing with them, and we further give specimen forms which we propose to use with each class of petition. Petitions to open separate accounts. — On presentation the first order recorded is to the effect that the record-keeper and the amla concerned give kaifiyats, the former as to the share in which the petitioner is a registered proprietor, and the latter as to whether the Government fees prescribed under section 4 of Act III (B.C.) of 1862 have been correctly calculated and have been actually paid into the treasury. On the submission of the above kaifiyats, notices, together with copies of petitions given by the parties, are published at the places prescribed by law. On the expiry of six weeks from the date of publication the cases are put up before the Collector, who, if there be no objection, disposes of them. If there be any objection as to extent of share, sadar jamma, &c., the Collector refers the parties to the civil court for proper adjudication. On the disposal of these cases a printed form of rubakari is filled in and kept with the record, and parwanahs issued to the taujih navis and road-cess clerk. The procedure thus described will in our opinion be much facilitated by the use of a form of the following description. The italicised portion represents the entries that would be made in the Collector's office as the case proceeded, and the advantage of the form is that while it abridges the amount of office writing the occurrence of delay in the disposal of the case is at once disclosed by the dates of the several orders passed : — Application to open Separate Accounts under sections 10 and 11 of Act XI of 1859, and section 70, Act VII {B.C.) o/1876. Serial number in register — 23. Name of petitioner — Sam Zall Qhose. Purport of Collector's Order. Otiice to report. Date of order. A. B., Date on which returrabk. Collector. CHAP. VII.3 PEOCEDURE EEGAEDING PETITIONS. 159 Serial number in register— 23 Name of petitioner- Ram Lall Qkose. Report of Record-Keeper whether Petitioner is a recorded Proprietor, and as to the extent of his Share. Yes ; three annas. A. B., Record-keeper. Bate Report of Office as to Payment of Fees under Act III {B.C.) of 1866. Paid. Bate A. B., Signature of reporting officer. 2fazir's Report of Publication of Notices. Notices duly published. A. B., Nazir. Bate Report of Office whether any Objection has been made by a Recorded Sharer. No objection. Date A. B., Signature. 160. Petitions for exemption from sale of estates under section 18 0/ Act XI of 1859. — On presentation an order is passed to the effect that the taujih navis, road-cess clerk, and dak-tax clerk give the usual kaifiyats. The petition is then entered in Register No. 27 and sent first of all to the taujih navis, who gives a receipt in the register for the paper received by him, and states the amount of arrears and the number of times the mehal had previously been in arrear. The taujih navis then returns the petition with his kaifiyat to the sarishtadar, by whom it is made over to the road-cess clerk, who in his kaifiyat mentions the amount of road and public works cesses in arrear. The road-cess clerk then hands it over to the zemindary dak clerk, who in his kaifiyat mentions the amount of dak-tax in arrear. The petition on coming back to the sarishtadar is put up before the Collector, who gives an order to the effect that on payment of revenue and all other demands due to Government the estate be exempted from sale. Sometimes the Collector makes this order on the presentation of the petition without first ascertaining the amount of arrears. The record is then sent to the taujih navis of each department concerned, who sees that all the arrears with costs are paid up. If the payment ordered be not made up to date of sale, the mehal in arrears is put up to sale on the date fixed for revenue sales. 160 REPORT OF THE SALARIES COMMISSION. [cHAP. VII. The following is a specimen of the form we propose to adopt :— Application for Exemption from Sale of Estate under section 18 of Act XI of 1859. Serial number in register — Name of petdtioner- Purport of Collector's Order. Amla concerned to report. Date of order. Date on which returnable. Collector. Report of taujih navia as to—' Arrears. Costs. Total. Date of payment. Previous defaults. Date Taujih Navis, Report of road-cess head clerk as to — Arrears. Costs and penalties. Total. Date of payment. Date Road-cess head-clerk. Report ofzemindari ddk clerk as to- Arrears. Costs. Total. Date of payment. Date Zemindari Ddk clerk. 161. Fetitions for claims to money in deposit. — On presentation, the order passed is to the effect that the amla concerned give the usual kaifiyat. The petition is then entered in Register No. 27, and afterwards in register No. 25. The kaifiyats are given by the record-keeper, if the record be with him, and if not, by the amla in charge, and by the accountant. On receipt of the kaifiyats referred to, the petitions with Register No. 25 are put up before the Collector, who on going through them passes orders of payment both on the back of the petition and in column 7 of Register No. 25, CHAP. VII.] EUBBEE SEALS AND CHEOMOGEAPH. 161 The following is a specimen of the proposed form : — Application claming Money in Deposit. Serial number in register— Name of petitioner— Purport of Collector'^ Order. Amia concerned to report. Date of order. Late on which returnable. Collector. Report of Record-Keeper or Clerk in Charge of the Papers as to whether the Claim is correct or not. Date Record-keeper or clerk in charge of the papers. Report of the Accountant. It appears that a siun of Es in deposit No of 18 and Rs.. of. 18 , in all Es. , have been deposited on account of^ Out of this sum Es. have been paid away and Es. are still in deposit. Date Accountant. We would not limit these forms to the three cases mentioned, but, as above stated, would apply similar forms to all petitions of frequent recurrence, such as petitions relating to mutation, partition, enhancement, relinquish- ment, refund of the value of spoilt stamps, common or special registry, and the like. Rdbbee Seals. 162. Considerable use is made of rubber seals in some of the departments in Somerset House, and we consider that a judicious employment of them will result in a saving of labour. We do not think much saving of labour results from their use for dates or initials and for brief orders, which can be inscribed much faster than the seal can be worked ; but for orders and endorsements contained in a few lines, which have to be repeated frequently, a rubber seal will be found economical, and especially in the case of orders for payment of money, for endorsements in countersignature of bills, and endorsements forwarding copies for information. We give in Appendix No. XIV some specimen cases in which rubber seals could be used with advantage. The Cheomogbaph. 163. An extensive use is made in some of the departments in Somerset House of type-writers, copying-presses, manifold writing machines, and other appliances for reducing the labour of copying. As a matter of economy in working the type-writers young ladies are employed, and from our own observation they appeared to manipulate the instrument with dexterity and rapidity, and we were assured that its use had considerably reduced 21 y" 162 REPORT OF THE SALARIES COMMISSION. [CHAP. VII. the cost of copying. Looking to the small salaries which copying clerks in India receive as compared with the prices of similar labour in England, we doubt whether the same result could be attained by the employment of type-writers here, especially as only a few copies — three or four at the most — can be struck ofE in the time that it takes to make a manuscript copy. We do not therefore recommend the general use of these machines in mofussil offices, though they might be employed with advantage in some of the large offices in Calcutta, There is a machine, however, which could be profitably introduced into the mofussil offices, namely, the chromograph, which is used for the instantaneous reproduction of manuscript documents, plans, &c. It is employed in Somerset House with very successful results, and it possesses this advantage over the ordinary printing-press, that any kind of paper can be used. We were informed by the officer in charge of the machine that he had found it most useful, and that he had been able to take as many as 80 copies from a single impression. The following description of the chromograph, which can be obtained at No. 36, Faringdon Street, London, was supplied to us at Somerset House. We recommend the purchase of a No. 3 machine, and that it be first tried in the Board of Revenue before being introduced generally. We understand that it is already in use in the office of the Registrar of the Calcutta University. The invention of the chromograph has reduced the means of copying to its very simplest form. 1. The apparatus is composed of two zinc boxes, half inch in depth, in which a composi- tion having the appearance of, and feeHng like, India-rubber has been cast. 2. These boxes are separable, so that both can be worked on, and each of them takes the place of a hthographic stone ; they are placed one over the other in the shape of a book. The chromograph is used without either press inking, or steeping, and with any descrip- tion of paper. 3. The writing is done in the ordinary way on any paper, using the ink supplied with the apparatus ; it is then allowed to dry. 4. The said writing is then placed on the composition, face downward, the hand being hghtly passed over it. It is left for a minute, and the negative of the original is thus obtained with absolute precision. 5. A sheet of paper of any kind is then placed on the negative and smoothed down lightly with the hand. In two or three seconds the impression is completed and comes out perfectly clear ; the operation is then repeated in the same manner. From eight to ten minutes suffice to obtain 40 to 50 copies. 6. To take off the writing from the composition, it is sufficient to wash the apparatus with a soft sponge in clear water immediately after having taken the last impression. Prices. Inches. Inches. Package. v[o. 1. Octavo boxes, 10 by 6^, with a bottle of ink 10/- .. . -/9 each. „ 2. Quarto „ 12^ by 10, „ „ „ 18/-.. • 1/- „ ,, 3. Foolscap „ 14ibyl0, „ „ „ 25/- .. ■ 1/3 „ „ 4. Foho „ 19ibyl2i, „ „ „ 34/-.. Extra bottles of ink, 1/- per bottle. Composition, 3/- per lb. . 1/6 „ Stamping Documents with Impressed Labels under Act I of 1879. 164. The procedure now observed in the Calcutta Collector's office is as follows : — The document to be stamped is presented over the counter to an assistant accompanied by a memorandum signed by the applicant, stating the total value of duty he wishes to pay and particulars of cash tendered. The assistant enters in a register the name of the applicant, the nature of the deed, and the amount of duty tendered. He sees that the document can be properly stamped with impressed labels, but does not in any way indicate the amount of duty payable, which is left for the applicant to decide. He then gives to this memo- randum his register number, and passes it on to the cashier, and the deed to the head of his department, _ The cashier receives the money, signs the slip in acknowledgment of its receipt, enters the amount in his cash register, and passes the slip on to his assistant, who delivers the stamp at once to the head of the Stamp Department together with the slip. Another assistant at tlie CHAP. VII.] STAMPING DOCUMENTS. 163 same time records in a sale book the particular denomination of stamps issued to make up the required amount. The head of the Stamp Department then sees the stamps affixed and the deed delivered to the applicant. The processes above described, which, besides occui^ying the time of the public and five officials, necessitate the keeping up of several registers, might be much simplified by the adoption of a novel arrangement which is employed at Somerset House for expediting the stamping of executed documents, under which the duty can be paid direct over the counter to tlie officer entrusted with the working of the stamping machine. The instrument used registers its own work, i.e., it records automatically by mechanical appliances the number of stamps impressed at it, and thus dispenses with the necessity for clerical checks upon the receipt of money for stamping. A document can thus be stamped in the presence of the person presenting it. We are indebted to Mr. Purcell, the Controller of Stamps at Somerset House, for the following description of the machine and its working arrangements : — With each stamping machine is connected a counting-machine (having a dial) working automatically, which with every stamp impressed records an addition of one to the number shown on the dial. The dial of the counting-machine is enclosed in a case under lock, which can only be opened by the officer of the Accountant-General's Department, who has the custody of the key. This officer also has the power, by means of a lock and key, to prevent the machine from being used after the recognised hour each day. At the commencement of business each day this officer attends to unlock the machines for use, and at the close of the day to take account from the dial of the number of impressions taken during the day. It is ascertained by deducting the last number of the previous day from the number then exhibited by the dial, the difference showing the number to be accounted for in cash by the stamper who has had charge of the machine during the day. The receipts of the day are then paid over in a lump sum to the Receiver-General. So far as the public are concerned, the system of stamping at self-recording machines as compared with those which are not self-recording affords in regard to small quantities of stamps the greatest possible convenience, inasmuch as upon the payment of the duty to the stamper in charge of the machine, which is done without any filling up of a warrant, the stamp is impressed, and the transaction there- upon completed, the whole process occupying only two or three minutes. It is considered expedient to limit the application of this system to the impressing of those rates of duty for which there is a considerable demand, inasmuch as a separate machine is required for each rate of duty. The rates of duty with which self-recording presses are tilled are those generally in demand, from <6d. to £5; but by a combination of stamps certain duties above £5, and also every intermediate amount up to that rate, may be so impressed. 21 a CHAPTER VIII. Anomalous and irregular practices — Precis-writing — Notes by ministerial officers on cases — petitions — opening letters — drafting letters — Issue of orders by amla — Deputy Collectors' establishments — Ver- nacular PROCEEDINGS — CORRESPONDENCE BETWEEN OFFICERS IN THE SAME STATION — Appeal petitions. 165. In this chapter we have to discuss certain objectionable practices and injudicious arrangements, the existence of which has been brought to light by our inspections of district and divisional offices. We have felt it our duty to include this subject in our inquiry because when Commissioners and Collectors complain of the heavy pressure of official work it becomes necessary to point out that in many instances that pressure is due in a great measure to faulty arrange- ments, which have the eflfect of creating additional work both for themselves and their subordinates. Decentralisation of control, reductions in routine work, simplification of procedure, and the other recommendations which we have made, however useful in themselves, will not afford the desired relief unless supplemented by a rational method of performing the business that will still remain to be done. It is not enough to modify and condense the procedure prescribed by law and rules : unauthorised or badly organised methods of work- ing, which increase clerical labour and cause delay and loss of efficiency, must also be rectified and revised. Viewed in this light, a consideration of abuses and irregularities will be seen to be an essential part of our inquiry, and one from which as much benefit may be expected to result as from the other suggestions that we have to offer. But in dealing with this subject we shall not confine ourselves to reporting on practices which cause delay : we shall also notice others which are objectionable on other grounds, as, for instance, arrange- ments which throw too much influence into the hands of ministerial officers and other subordinates — methods of procedure not justified by law or rules, or which prevent the district officer from having a proper grasp of his district, or cause loss or inconvenience to the public. In some cases we have pointed out these matters to Collectors, and it is therefore possible that the errors mentioned by us may have been rectified by the time this report reaches Government. It is nevertheless necessary to notice them, because they may not be rectified in all districts, but only in those visited by us ; and if they are now stamped with the disapprobation of Government, there is the better chance of their not being again introduced. In many cases also it is highly probable that Collectors are not aware of the existence of such irregularities. There are Collectors who never inquire into the way in which their ministerial staff performs its duties, being satisfied if cases and correspondence are put up promptly and intelligently, and their inquiries and calls for information properly answered. Such an inquiry into the dark places of district offices has probably never been made before ; and though we are fully conscious that our researches are incomplete and purposely so (for we did not set to work with the intention of picking holes), yet it may be hoped that much good will result from the reform of such abuses as we have been able to bring to light, and that the change of system thus introduced will carry away any other objectionable practices which may have escaped our observation. Under the pressure of more weighty business, Collectors too often leave the less important matters to be dealt with wholly by their ministerial subordinates ; but we hope that our suggestion of appoint- ing a Personal Assistant to the Collector {see Chapter IX, paragraph 178) will have the effect of securing proper attention to more important and less important matters alike, while the suggestions we make in this chapter will result in economy of time and labour to officers of all grades. 166. The first practice we have to notice prevails both in Commissioners' and district offices. In some of these offices it Notes and prgcis-writing. appears to be a standing rule that no bundle, however small or trifling, is ever put up before the Commissioner or Collector without a note or precis of the contents of all the letters in the bundle. This CHAP. VIII.] PRECIS-WEITINO. 165 is prepared by one or other of the clerks, and often revised or entirely rewritten by the Personal Assistant or head clerk. To such an excess is this practice carried in one Commissioner's office inspected by us, that it doubles or trebles the work of the whole establishment. It is easy to conceive that in the various departments of the Government Secretariat, or in the head offices of large departments, such as those of the Inspector-General of Police or Jails, where reports and letters come in from all the districts in Bengal at once, it would be impossible for the head of the office to read them all through himself: a precis or abstract is in such cases absolutely necessary if the work is to be got through within a reasonable time. It is also conceiv- able that in the office of a Divisional Commissioner, though much smaller than those of the Secretariat or the larger departments, there may still occasionally arise cases in which a precis is required. But such cases are comparatively few in number, as is proved by the fact that in several Commissioners' offices which we have inspected precis-writing is very rare, there being perhaps only half a dozen instances during the year in which the Commissioner has called for a note from his office on the subject-matter of a bundle. Even in the Secretariat the practice is far from universal, for we have seen many bundles — large and important ones too — in which there has not been a single office note or precis ; many others, also, in which there has been only one note just at the close, when the question was ripe for decision and a number of scattered facts had to be marshalled and focussed. If prdcis- writing were confined to such cases as these, there would be no great objection to it. It would not make immoderate demands on the time of the clerks, while it would considerably facilitate the Commissioner's work and enable him to get through it quicker. But in the particular Commissioner's office alluded to above, the practice is carried to an unnecessary length. On inspecting a large number of bundles with reference to this particular point, we found that in nearly all of them the prdcis was a word for word copy of the Collector's letter, the clerk who wrote it having in fact no other source of information than the Collector's letter. A precis of this kind would take on an average an hour to write, and as it is put up with the bundle, the Commissioner had only to turn to the Collector's letter to read the very same words as were contained in the precis. It seems to us that the writing of such a prdcis is mere waste of time. It is, moreover, very hard on the clerks, whose other work falls into arrears while they are occupied in making these elaborate notes. The system cannot be defended on the ground that it saves the Com- missioner's time, because it would take him no longer to read the Collector's letter itself than to read the precis. It is very seldom the case that the note is more concisely worded than the letter, and where it is so, there is the risk of misconception, because it may, and does, often happen that the Collector has taken pains to express his views in carefully selected language, and all this is lost by the substitution of an abstract couched in other words. It is most unfair to the Collector or other officer who addresses the Commissioner that the actual words he employs after much thought and care should never be seen or read by the Commissioner, who reads instead only an abstract drawn up by a clerk who cannot have the same knowledge of the force and meaning of English words as the Collector or other high official, and wh6 undoubtedly often distorts the meaning of the letter in consequence. It comes in fact to this, that where the precis is an exact reproduction of the Collector's words it is useless: where it is an abstract of them, it is dangerous. If unnecessary, except on rare occasions, in Commissioners' offices, this practice is stiU more so in Collectors' offices. It, however, prevails very extensively in some CoUectorates, more particularly in those where the tendency to imitate Secretariat and Commissioners' procedure is strongest. That there is no real necessity for it is shown by the fact that the custom of each district varies with every new Collector. Some officers, certainly not the most successful or efficient, indulge in this custom to an excessive extent : others never call for a note except under very unusual circumstances. When an officer who does, is succeeded by one who does not call for notes, the practice stops at once with no perceptible detriment, and much perceptible gain, to the district work. 166 REPORT OF THE SALARIES COMMISSION. [CHAP. VIII. On a consideration of the whole matter, guided by the knowledge and experience of the working of a Commissioner's office possessed by two members of the Commission, and of the Board's office by the third, we are of opinion that there are only three classes of cases in which it is legitimate and necessary to have a pr(icis or abstract made : — I. — Cases in which reports are received on the same subject from all the Collectors in a division, expressing their opinions on some subject of general application, or replying to some circular of Government or other higher authority. II. — Cases which have gone on for a long time, and in which the infor- mation contained in the bundle has to be supplemented by a reference to old office records or previous correspondence. III. — Cases in which large masses of figures or intricate calculations have to be checked, rates tested and verified, and similar mechanical or routine work has to be done. In the first class it should be a rule that clerks should always use the Collector or other officer's own words as much as possible. And we beg most strongly to recommend that stringent orders should be issued limiting the prac- tice of note or precis-writing in Commissioners' and Collectors' offices to the three classes named above, which may be briefly described as circulars, references, and calculations. Obedience to this rule could be enforced by the Board and Commissioner on their tours of inspection. 167. Closely connected with, and in our judgment even more objectionable than, the practice just mentioned is another that otes on cases. prevails in many Collectors' offices, of allowing the head-clerk, sarishtadar, or other ministerial officer to put up long notes in English on pending cases. This, too, like the preceding custom, is specially prevalent in districts near the Presidency, and is in force also in respect to petitions presented to the Collector, which, instead of being read to him and having orders passed on them, are made over to the sarishtadar, who writes an abstract of the contents in English, which is laid before the Collector for orders. The following description of the arrangements which we found to exist in a certain district will serve to show the abuses to which this system gives rise. The sarishtadar prepares reports and notes and drafts letters in the following classes of cases : — (a) Settlements. lb) Partitions. (c) Applications for opening separate accounts, and common and special registry. (d) Escheats. ("e) Stamp cases. (/) Claims to money in deposit. In none of these cases is a note in English by the sarishtadar really necessary. The requisite kuifiyats having been obtained from the ainla, the vernacular record should be put up before the Collector and read to hita by the peshkar, and he should then jjass orders himself at once. A Collector ought not to allow his sarishtadar to decide points of law or practice for him, or to suggest what orders he ought to pass ; yet this is virtually what happens in more than one CoUectorate. Thus, in the district referred to we found that in settlement cases the final reports are, as usual, drawn up by the settlement officer, a Deputy Collector, and when received the sarishtadar has to examine them and put up notes or drafts, as the case may be, for the Collector's approval. In one case we noticed that the sarishtadar had to put up two notes and twenty-three drafts, some of which were very lens:thy, being replies to references made to the Collector for instructions by the Deputy Collector while making the settlement. These references were thus virtually answered and instructions given to the Deputy Collector by the sarishtadar, the Collector merely initialling the draft prepared by that officer, with perhaps a verbal correction here and there. The settlement reports are not read by the Collector before they are submitted to him by the sarishtadar with his note. The result of this practice is very great delay and the acquisition of undue influence by the sarishtadar. CHAP. VIII.] NOTES ON CASES. 167 In partition cases the petition instituting the case is sent to the sarlshtadar, who reports on it in English, His report states what order ought to be passed, and the Collector passes it accordingly. Throughout the whole course of the proceedings every one of the numerous petitions which are naturally filed in this class of cases, down to an application for leave from an amin, have all to have abstracts of their contents made in English and put up. In doing so the peshkar (in this case) also suggests the order to be given, as " The leave may be granted," and so on, and the Collector, as far as we could see, invariably acquiesces. In cases of application for opening separate accounts and other proceedings under Act XI of 1859, when the formalities have been gone through and the case is ready for disposal, the sarishtadar drafts a resolution in English reviewing the facts of the case and recording the final order. This he signs himself, and the Collector countersigns. There is nothing to show that the Collector has given the least personal attention to the matter. In the matter of claims to money in deposit, also, the decision is prac- tically left to the sarishtadar, who, after the usual kaifiyats have been furnished by the accountant and muharrir, drafts a resolution, in English, deciding the matter and recording the final order. This is signed by him and countersigned by the Collector. These cases, esjiecially those concerning compensation for land acquisition, are often very important, referring to large sums of money, for the possession of which several claimants are contending. Matters of such gravity should surely not be left to an official of the rank of sarishtadar to decide. And yet in some cases we looked into sums of many thousand rupees had been distributed among eight or nine persons interested, by a resolution written and signed by the sarishtadar, and containing nothing beyond the Collector's countersignature to show that he had ever seen it. The sarishtadar also decides all stamp questions. Cases of insufficiently stamped documents impounded and sent to the Collector under section 33 of Act I of 1879 are made over to him, and he writes and signs an order deciding the heading under which the documents fall, the proper stamp, and the amount of deficiency and fine to be levied. This order is counter- signed by the stamp officer, and then by the Collector. That these officers both rely implicitly on the sarishtadar is shown by the fact that his opinion, as though it were that of an expert expounding the law to laymen, is sought even in cases pending before Deputy Collectors. A case came to our notice in one lower Bengal district, in which a Deputy Collector had to decide the stamp duty leviable on a kabuliat. The amount of duty depended on whether the kabuliat was a counterpart of the pottah or not. The officer in question was a native of Bengal, and presumably able to read his mother-tongue ; yet, instead of comparing the two short documents himself, which would not have taken him many minutes, he recorded an order, " Sarishtadar to report whether the kabuliat is a counterpart of the pottah," This is a good example of the reckless way in which time is wasted. And then officers complain that they and their establishments are overworked ! We also saw instances in which a Deputy Collector referred to the peshkar, "for report," objection petitions in cases under the Public Demands Act. The peshkar, after reciting at great length the facts of the case (which the Deputy Collector could easily have found out for himself), proceeded to give his opinion on the merits of the case, and stated what order ought to be passed, and the Deputy Collector passed the order accordingly. In another case under the Land Registration Act which we examined, the peshkar expressed an opinion that a certain document was insufficiently stamped, and thereupon recorded an order impounding it and sending it to the Collector. But the sarishtadar held that it was sufficiently stamped, and recorded an order to that effect, which the Collector simply signedf, and the document was returned to the Deputy Collector. We have found this kind of thing going on in many districts. Some Officers, both European and native, will not take the trouble to turn to the Stamp Act and exercise their own judgment in applying it ; but, either from indolence or some other reason, cause the necessary brain work to be done by a ministerial officer, and confine them- selves to signing whatever he may write for them. Tiiis they do also in still more important matters. In the course of our investigations we came across a case under section 38 of Act VIII (B.C) of 1869, in which the Civil Court 168 ERPORT OF THE SALARIES COMMISSION. [CHAP VIII. had directed the Collector to measure a certain tenure. The order in this case is very long, and goes into minute and intricate questions of standard measuring poles, shares and interests, record of rights, rates of rent, and the like. The whole of this important order is written by the peshkar, and there is no doubt whatever that it was entirely compiled by him and expresses his views, and not those of the Collector, There is here, again, nothing to show that the Collector took any intelligent part in the matter beyond signing his name at foot of the peshkar's resolution. In another district we found that the sarishtadar has to put up notes in English in all cases of the following classes : — (a) Settlements. (5) Partitions. (c) Claims to money in deposit. ( d) Stamp cases. (e) Opening of separate accounts. (/) Civil suits in which Government is a party. The list, it will be seen, is nearly the same as in the first-mentioned district, and includes several kinds of work which are far too important to be left to be virtually decided by any ministerial officer. The sarishtadar of this district is a very old and experienced officer, and even native opinion holds him to be exceptionally free from corrupt practices. He, however, writes very imperfect English and takes a long time to compose his notes. The present Collector records his own order on the notes, and does not merely countersign, as in the other district. But th« evil, though less in this case, still exists. So much of the sarishtadar's time is taken up in laboriously preparing his elaborate notes in broken English that he has no time to supervise the office, and it is doubtful whether the Collector always understands the case when put before him in the sarishtadar's English. He would certainly understand it better if the original Bengali papers were read to him, and this proceeding would effect an immense saving of time. The following is an extract from the inspection notes of one of our colleagues Oil a district not far from Calcutta: — "The sarishtadar, at whose table I am sitting, is seated opposite me and engaged upon a piece of work which I have had the curiosity to examine. The Collector, it appears, has inquired why the land registration registers are not complete. The peshkar has written an explanation in Bengali, which occupies more than one side of a sheet of foolscap, and the sarishtadar is engaged in preparing an explanation in English based on the peshkar's note, and intended for submission to the Collector. This explanation is in reality a laboured translation of the peshkar's remarks." This is a good instance of the ridiculous waste of time and labour that goes on. In this particular case, if the Collector had merely questioned the peshkar for ten minutes and examined the registers himself, he would have found out all he wanted to know, and the whole of this elaborate writing might have been spared. It really almost seems as if Collectors and Deputy Collectors had forgotten that they are expected to be able to understand Bengali and Hindustani when they insist on everything being put into English for them. 168. We have given these instances, all taken from actual practice in various CoUectorates, as typical of the wrong method of doing business which is unfor- tunately prevalent in some districts. It would occupy too much space if we were to review in detail the practice in all the districts in these provinces ; but from a fairly complete return which we have compiled regarding this matter, we are able to classify districts approximately in the following manner: — 1st. — Districts in which what we consider to be the correct practice is followed. In these districts the Collector or Deputy Commissioner receives petitions in open court, has them read to him in the vernacular, or reads them himself if in English, and passes orders on them at once. So also throughout the progress of each case the vernacular papers are brought before the Collector, Deputy Commissioner, or Deputy Collector in charge at each stage, and orders passed by him. Neither the sarishtadar nor any other ministerial officer is allowed to interfere by putting up notes or suggestions, abstracts or drafts. The conduct and decision of cases are kept in the hands of responsible gazetted officers throughout, and the influence of the amla is reduced to a very low ebb. CHAP. VIII.] NOTES ON CASES. 169 2nd. — Districts in which the same course as in the 1st class is followed except in important or intricate cases, in which abstracts, drafts, or notes are occasionally put up and the orders to be passed suggested by Deputy Collectors or other responsible jjazetted officers. Urd. — Districts in which the procedure is similar to that followed in the 2nd class, but the notes and abstracts are written, and the orders to be passed suggested, by the sarishtadar, or even by inferior ministerial officers. 4:th. — Districts such as those from which our illustrations in the preceding paragraph are taken, in which the conduct of cases is left almost, if not entirely, to the sarishtadar and ministerial officers, and notes, abstracts, translations of petitions, and drafts are the rule, the ministerial officers not only suggesting, but writing and signing, the orders to be passed. 5th. — A lower depth even than the fourth class, in which not only are the practices of that class prevalent, but the time of the sarishtadar is taken up to the neglect of his proper functions, by his having to attend for some hours every day on the Collector to explain and discuss the orders he has drafted, the Collector apparently seldom or never passing orders on any subject till the sarishtadar or head- clerk has made up his mind for him. In the districts of this and the fourth class the sarishtadar is allowed to criticise the proceedings of Deputy Collectors, officers superior to him in rank and presumably also in knowledge and judgment, and not unfrequently induces the Collector to prefer his views to those of the Deputy Collectors. If in such districts as this the sarishtadar occupies a position of paramount importance and influence, if the office is filled with his relations and dependants, and if he is found to be in very e;isy circumstances, it is not to be wondered at. A striking instance of the influence wielded by some sarishtadars occurred on the occasion of the inspection of a district in Lower Bengal by a member of our Commission. The sarishtadar excused himself from attending on our colleague as he had to be present in the Collector's court owing to sales for arrears of revenue taking place that day. Asked why his presence was necessary at sales, he replied that he had to discuss with the Collector in each case the propriety of exempting estates from sale on the petition of the proprietors. The Collec- tor apparently could not decide this point himself ! We do not think it expedient to state the names of the districts falling under each of these classes, not only because we wish to a7oid any personal attacks on district officers, but because the objectionable practices we refer to are due to the individual idiosyncracies of officers, and vary in every district with the frequent transfers tliat take place. Even while we are writing, Mr. A, whose practice is that of class 4, may be moved from a particular district and succeeded by Mr. B, whose practice is that of class 1, and simultaneously the method of doing work in that district will alter, and a correct system will supersede an incorrect one. Under these circumstances, a statement of existing practices in all districts would run the risk of not being correct by the time our report reaches Grovernment. We therefore confine ourselves to stating our recommendations on this subject, which are as follows : — District officers should have all but mere routine petitions read to them as soon as they are presented in tlie vernacular, and should pass orders oa them then and there. Seeing that every officer is bound by his position to be acquainted with the vernacular languages, there is no excuse whatever for having petitions translated. Inasmuch as the first order passed on a petition is in a vast majority of instances one calling for a statement or kaifiijat from some branch of the office, the kaifiyat, when ready, should be also read, if in vernacular to, or if in English by, the Collector or other gazetted officer to whom the case has been made over for disposal ; and this practice should be followed through all the stages of the case, the decision being finally written by the deciding officer himself after a consideration of the papers, and, where necessary, recording evidence and hearing pleadings. The kaifiyats or other information furnished by the clerks or ministerial officers should be strictly confined to a statement of facts, and should not expound the law applicable to the case, or contain any opinions as to its merits or as to the order that should be passed in it. It seems to us to be so obvious as to need no argument, that when. Grovernment entertains highly-paid and highly-trained officers to administer a district, both it and the public have a right to expect that the laws will be 22 170 EEPORT OF THE SALAEES COMMISSION. [CHAP. VIII, applied and decisions written by those officers themselves as the result of their personal study and consideration of each case. It is to little purpose that so much care and pains are expended on providing administrators of a high stamp if the justice dealt out to the public is not the outcome of their intellect, but of that of an inferior ministerial officer, on whose training no pains whatever have been bestowed. That it is possible for a Collector, and also for his Deputy Collectors, to conduct their work in the way we have indicated, is proved by the fact that among the districts to which the descrip- tion of class 1 applies are some of the heaviest in Bengal, Nor is it only in respect of the quality of the justice administered that these practices are so deleterious. They react for evil upon the district work by taking up so much of the sarishtadar's time that he is unable to attend to his proper duty of supervising the office establishments and seeing that the ministerial part of the work is properly carried out. In more than one district, when we have asked the sarishtadar why the office was in such a state of confusion, he has replied that so much of his time was spent in preparing translations of petitions, compiling notes on cases, and drafting orders — in shorty in doing the Collector's work for him — that he had no time to look after his office. Very great delay is also caused ia the disposal of cases by this practice. We found delays of six months or more, in cases such as claims to money in deposit, caused by the fact that the sarishtadar had so many notes to write on cases of all kinds that he was always in arrears. The public were kept waiting for their money because the Collector would not dispose of the matter by hearing the vernacular papers read to him, which he could do in a few minutes, but preferred to wait weeks and weeks for the sarishtadar's note. It need hardly be pointed out, in addition, how very great is the temptation to enrich himself by corrupt practices to which a sarishtadar in whom such implicit confidence is placed finds himself exposed, and how very rare must be the instances in which he resists that temptation, 1 69. The next point we have to mention is the practice in regard to taking . . petitions. The rule regarding revenue petitions a ing pe i ions. -^ ^-^^^ they are to be received by the Collector in open court daily (Board's Rules, volume I, page 234, section 2), but the actual practice diverges from this rule in some districts. It depends of course upon the habits of the individual officer, and varies in each district from time to time as officers are changed and transferred. But at the time when we compiled the statement on which these remarks are based (January-February 1886), the state of affairs was that in 32 out of 47 districts petitions were taken daily by the Collector in person except when absent from head-quarters, oa which occasions they were taken by the Deputy Collector in charge. This at least is what the Collectors themselves reported to us; but we were on one or two occasions surprised to find that Collectors were not really aware of the practice in force in their districts. One gentleman asserted to us personally that he took all petitions daily, and when our inquiries led to the discovery that a large number were taken by the sarish- tadar and subsequently laid before him with an English abstract, he was very much astonished. It is fair to this officer to state that he had only been a short time in the district, and had probably not had leisure to inquire into the matter, as the district in question was a very heavy one. We mention this incident to show that the reports of Collectors on this point must be received with some caution, not only because some of them may be under a wrong impression, but because, as we have shown above, some of them may have sent us letters drafted by their head-clerk or sarishtadar, and not properly considered by themselves before signing. Probably if these gentlemen were to inquire more carefully into the subject they might discover that all petitions did not actually reach them. It is no reproach to them to say this, because it is practically impossible for a Collector to secure that all petitions shall be received by him. It is easy to imagine munerous cases in which the parties or their agents are interested in getting something done in an underhand way, and it is not difficult in such a case for them to smuggle in a petition through a ministerial officer. We have known such things done in our own individual experience. CHAP. VIII.] PETITIONS AND LETTERS. 171 But assuming for the present that the practice is as reported to us in those 32 districts, there still remain 15 districts in which the Board's rule is more or less neglected. The practice may be classified as follows ; — In some districts the Collector takes all important petitions, the routine petitions being received by a subordinate. Sometimes the subordinate is a Deputy Collector : in others, the sarishtadar or other ministerial officer. In other districts all petitions are taken by a Dejjuty Collector or other subordinate, who sends those which are important to the Collector. There is a divergence of jiractice, however, in this matter. In one or two districts the Collector takes care that the important petititms are brought to him the same day : in others he does not ; and in these latter we found that the petitions often did not reach the Collector for some days after they were presented. In one large district we find the following remark in our inspection notes: " The Col- lector does occasionally take petitions, though mostly this is done by a Deputy Collector, who submits all petitions beyond his power to decide to the Collector for orders. They are then sent into the office for the necessary kaifiyats, and often have to go round from one muharrir to another, so that, as the sarishtadar admitted, it was often more than a month, and sometimes even two months, before they actually reached the Collector." On the magisterial side petitions are in some cases taken by the Magistrate of the district himself : in others by the Joint-Magistrate. In a few districts, chiefly in Behar, the custom prevails that the criminal work is divided by thanas, each Magistrate taking the cases of one or more thanas and receiving the petitions. To this we see no objection, though we think that petitions referring to executive matters should be taken by, or promptly laid before, the Magistrate of the district. It does not seem to us advisable that the time of the Magistrate and Collector should be taken up in receiving routine petitions, but we consider it a matter of the greatest importance that all petitions should be received by a gazetted officer in order to prevent fraud and jugglery of various sorts. In a subsequent chapter we have provided for petitions being taken by the Personal Assistant where necessary ; but we would leave to Collectors the option of either taking all petitions themselves or allowing the Personal Assistant to take them. In the latter case the Personal Assistant should be held responsible for all important petitions being sent to the Collector at once, and the Collector should in no case refuse to take a petition himself if the petitioner desire it. 170. In respect of opening official letters there is very general uniformity of practice. Collectors mostly open their letters Opening letters. themselves daily. It is highly essential that they should do so, as if they allow them to be opened by subordinates there is a risk of the Collector not seeing them for some time, if at all. The following extract from our inspection notes shows the practice in one district which we inspected: — " The daily dak is received and opened by a Deputy Collector. It is not delivered at the Collector's house or office, nor does he see any of the letters the day they arrive. This is an exceedingly bad system, and I wonder how any Collector who takes an interest in his work can endure to run the risk of being kept in ignorance of orders from Government or the Board for days together. This system also prevents the Collector from seeing reminders and so of finding out whether his office work is in arrears or not. The Deputy Collector opens the letters, dates, and initials, and sends them into the office. The head-clerk then, after they have been docketed and registered and put up to him in their proper bundles, makes a note for the Collector's orders, or, if possible, a draft for the Collector's signature. If the Collector would only give himself the trouble of opening his own letters every day, he would be able to pass orders at once on two-thirds of them, and thus save his head-clerk many hours daily of unnecessary work." Most Collectors confine themselves to opening English letters and leaving the vernacular ones to be opened by the sarishtadar, and to this there is no objection. A practice, however, exists in some four or five districts which causes great and needless waste of time. The Collector does not open his letters himself, but sends for his head- clerk, who opens them in his presence, and is kept away from his work for an hour or so every day to do this. If the Collector is afraid of soiling his fingers by tearing open covers, he can employ his chaprassy to do this, as is done in 22 a 172 REPORT OF THE SALARIES COMMISSION. [CHAP. VIII. one district ; but to take the head-clerk away from his work to open letters merely for the Collector to put date and initials to them is an absurd waste of time. In one district the letters are opened by the Joint-Magistrate, who, in this as in most other matters, appears to be the real ruler of the district, and in one district they are opened by the head-clerk, apparently not in the Collector's presence. 171. In the matter of drafting letters the present practice in many offices calls urgently for reform. Some Commissioners mg e ers. ^^^ Collectors never write a single letter themselves. They make notes in the blank space on the docket face or on the top of the letter which has to be answered, and the clerks then have to draft a reply in accor- dance with the instructions contained in the note. We have even seen instances in which, the instructions not being sufficiently precise or detailed, the clerk has not been able to understand them, and has in consequence not drafted the sort of letter the Commissioner wanted, in which case the draft has been returned to be written again, and the clerk has to torture his wits to find out how to do it. This is perhaps an extreme case ; but even in the very common case where an officer corrects the draft and revises it, an immense amount of time is lost by the practice. It does not seem to occur to officers who adopt this method that it would not take them many minutes longer to draft a letter than it does to write a long note of instructions, while, on the other hand, it would save the time of the clerks. There are of course, as we have shown in the earlier part of this chapter, some officers who prefer to be told by their sarishtadars what orders they ought to pass in cases, and such men probably also prefer to be told by their head-clerks what answers they ought to give to letters, for we find in some districts that even though the Collector opens his letters himself, he merely puts the date and his initials on them, and sends them into the office. When he next sees these lettprs they come before him with a draft reply prepared in the office and ready for his signature. Such a procedure needs no comment; it is on a par with the other arrangements we have noticed, such as precis-writing, notes on cases by the sarishtadar, and the like. It should, we think, be a rule that Collectors and Commissioners should draft replies with their own hands to all letters except those of mere routine, and the practice of occupying the time of clerks in drafting letters should be abso- lutely prohibited. Such a rule as this would facilitate materially the task of effecting reductions in Collectors' English offices. 172. It is only natural that where the Collector hands over so much of his work to his sarishtadar and head-clerk they in Issue of orders by amla. ^j^^j^ ^^^^ ^j^^^^^ ^^^^^^ ^^^^ ^ ^^^^ ^^^j ^^ ^^^ ^,^^,j^ they ought to do to the subordinate muharrirs. But we were surprised to see the length to which this practice is carried in some districts, where orders which ought not to be passed by any official lower in rank than a Deputy Collector are actually written by muharrirs on their own authority and carried out. A few extracts from our inspection notes will illustrate this matter better than any general remarks. We omit the names of the districts : — " Summary valuations of estates and teaures under sections 27 and 28 of the Cess Act are made by the clerks and not by the Deputy Collector. How carelessly the valuations are made will be evident from the facts of one case. A tenure-holder was assessed at Es. 3 in November 1882, the tenure being summarily valued at Rs. 48. An objection was filed against this valuation, but was struck off on 11th August 1883. The order striking off the objection was recorded by a clerk. Then a certificate under the Public Demands Act was filed for recovery of the arrears of cess based on the original valuation. The petition of objection to the certificate was sent by the certificate officer to the Road Cess Deputy Collector with the remark, — ' I fear this is a hard case, and hope the Road Cess Deputy Collector will look into it carefully.' Thus addressed, the Road Cess Deputy Collector did at last what he ought to have done at the beginning by inquiring into the case, with the result that the valuation was reduced from Rs. 48 to Rs. 5-8." In another district " certificates are prepared by the muharrir in charge without any orders from the Collector. The muharrir stated that on looking over the old records he found that certain fees had not been paid, and that he had therefore filed the certificates." CHAP. VIII.] ISSUE OF ORDERS BY AMLA. 173 From another district, where also the amla are left to their own discretion in issuing certificates, two typical cases may be cited : — " First case. — A certificate was filed against Shekh P for Rs. 4-15-6. The man put in an objection to the effect that he had been exempted by the Road Cess Deputy Collector from paying cess. A reference was made to the office clerk, who reported that the man's statement was correct. On this the certificate officer, Mr. , recorded the order, — " Case will be cancelled on payment of costs." Why an unhappy man, who had been needlessly harassed, should have to pay the costs, it is difficult to say. ^'' Second case. — A certificate was filed against G. C. for Rs. 43-1-3, being arrears of road cess for three years. He put in an objection to the effect that the siun due from him was much less than that demanded. On this his accounts were examined in the office, and it was found that he only owed Re. 1-14-9." Another instance from a neighbouring district : " When formal proceedings are instituted under the Land Acquisition Act, the muharrir in charge draws up a statement in vernacular, suggesting the amount of compensation to be awarded to the parties concerned. The statement is then laid before the Deputy Collector, who, though a native, orders it to be translated into English, and, when this is done, merely approves of the award suggested by the muharrir, making no attempt to determine the compensation in the manner prescribed by law. In cases on the Collector's own file the sarishtadar records the award in English, the Collector merely signing it." Not to multiply instances, it is sufficiently clear from our inquiries that in many districts the amla are allowed to do very many things which they have no legal authority to do, and that the public are put to much trouble and expense thereby. Orders issued by unauthorised persons of this class are not only frequently wrong, but, as the instances quoted prove, they are also injudicious and ill-considered. There is, however, no need of much discussion on this point : the practice is so obviously illegal and improper that it has only to be mentioned to be at once condemned. The practice of issuing certificates for the realisation of small sums below one rupee is sometimes carried to an absurd extent, and in the case of differ- ent demands there is no uniform rule on the subject ; for example, in examining the register of certificates issued in the Embankment Department in a certain district in the course of 60 or 70 pages we found 19 cases in which the amounts were between three pies and four annas, 15 cases where the amount was between four annas and eight annas, and 19 cases between eight annas and a rupee. It is an absurd waste of power to put in force the elaborate certificate procedure for the recovery of such small sums, and to issue a certi- ficate for six pies brings the system into ridicule. In the Road Cess Department several instances were noticed in which the amount was below one rupee, while in the Irrigation, Wards', and General Department it appeared to be the rule not to make certificates for sums below one rupee. The difficulty of forego- ing the small amounts is that the Public Works Department must be kept in funds, and it may be argued that as the costs are distributed among all sorts of petty lakhirajdars, the amount due from each is necessarily small and cannot be allowed to lie over. We think, however, that some discretion should be allowed the Collector in the matter of refraining from issuing processes where the cost of realisation must necessarily be considerably more than the amount of the demand. There is this to be said, however, that sending processes through the post will considerably reduce the cost of service. 173. The next point we have to notice is one of some difficulty. The „ »,.„.,..,. u . present practice involves Government in considerable Ueputy Collectors establishments. ' t ,> ^ • ^ n .i expense, much ot which, as far as we can judge, is unnecessary, though the system out of which it arises is itself so faulty that it is hard to say whether the proper or improper application of it leads to the worse abuse. Under the Board of Revenue's rule (volume I, page 39, section VI, clause 1) whenever a Deputy Collector and Deputy Magis- trate is appointed to a district, the Collector may sanction an establishment of muharrirs or clerks for him within a sanctioned scale. This establishment is intended for the Deputy Collector's own court, and when he leaves the district and is not replaced it is discharged. The scale varies according to the 174 EEPOET OF THE SALARIES COMMISSION. [CHAP. VIII. manner in which the Deputy Collector is employed ; but as in most cases Deputy Collectors are also Deputy Magistrates, the scale provided for such cases is that most generally in use. It consists of four clerks or muharrirs at Rs. 20 rising to Rs. 30 each, and a chaprassy at Rs. 5, The first anomaly in this system is that although each uncovenanted Deputy Collector and Deputy Magistrate is allowed a separate establishment of clerks to help him in his work, no such establishment is allowed to Joint-Magistrates, who are also Deputy Collectors on the revenue side, or to Assistant Magistrates and Collectors, although various branches of district work and numerous cases for trial are made over to them, quite as much as to the uncovenanted Deputies. As a matter of fact the work does not increase because a Deputy Collector i:* appointed or diminish because he is removed. In the case of the covenanted officers, the Collector is obliged to place at their disposal muharrirs from his own establishment, which at times makes it difficult for the Collector himself to get his own work done. It is not easy to account for this strange rule. Probably it is only one out of many instances of anomalies growing up unper- ceived and remaining in existence because no one has called attention to them. On several occasions Mr. Beames has found that this arrangement has had a distinctly injurious effect, Collectors having objected to give revenue work to their Joint-Magistrates on the ground that they could not spare any of the collectorate amla to attend on them, whereas they would give them any amount of criminal work because the magisterial amla could be spared, the District Magistrate himself seldom or never trying cases. Thus an officer in the position of Joint-Magistrate, though also a Covenanted Deputy Collector, loses many opportunities of becoming acquainted with revenue work. But the great hardship of the system falls upon the Deputy Collectors' establishments. In the present day the great bulk of the revenue work of the country is done by Deputy Collectors. The Collector directs operations, issues instructions, and sets things going, but the task of carrying out the orders and doing the business, the collection of information, the trial of cases, the assessment of taxes, the issue of notices, preparation of statements and reports — all the actual executive work — is performed by the Deputy Collector. Tlie establish- ments attached to the Deputy Collectors' courts have consequently far more arduous and important duties to perform than those of the Collectors' office. It is therefore a startling anomaly that the prospects and position of these most important officials should be distinctly inferior to those of all other classes of public servants. They live from day to day on the verge of being thrown out of employ : the Deputy Collector whom they serve may be transferred to another district at any moment and not replaced, in which case these unfor- tunate men lose their posts. They have no recognised claim to be re- appointed if, after an interval of some months, another Deputy Collector should be attached to the district. On the contrary, we can point to many instances in which the claim of men of this class to be re-employed has been rejected by Collectors as likely to form an inconvenient precedent. We believe it to be the universal practice that when a new Deputy Collector is appointed to a district, an immense amount of intrigue and canvassing goes on among the unemployed muharrirs, the sarishtadar, the head-clerk, and other principal amla — all interest themselves in the scramble for places that goes on, and the persons ultimately selected are generally not those who by their past services have acquired a claim to the posts, but those who obtain the most influential support. Moreover, the clerks or muharrirs on a Dejjuty Collector's establish- ment, being liable to remain out of employ for long periods at a time, have no chance whatever of obtaining pensions when they retire, and in fact their service is not of the kind which, according to existing rules, qualifies for pension. Under these circumstances it is not surprising that persons appointed to a Deputy Collector's establishment should take every possible opportunity of getting away from it into posts in the Collectorate, where they have lighter work, permanence of employment, and certainty of pension on retirement. It is thus difficult for Deputy Collectors to retain a good man on their staff, and the greater part of the real executive work of the country is carried out by inferior men, holding temporary posts, with no prospects of pension, and consequently always discontented and striving to get away from their present appointments. CHAP. VIII.] DEPUTY collectors' ESTABLISHMENTS. 175 In addition to the objectionable features of the present arrangement even \^hen worked in accordance with the obvious intention of the Board's rule, a still greater anomaly is caused by it when worked, as is the practice in a very large number of districts, in a way which we feel sure was never intended by Government. The practice is to entertain as many muharrirs as the rules allow, at the rate of four for each Deputy Collector and Deputy Magistrate in the Sadar station, and then not to attach them to tlie court of the officer for whom they are entertained, but to distribute them all over the various branches of the Collector's office to assist the permanent amla. In fact in many districts the tendency is to regard the Dejiuty Collector's establishments as an elastic portion of the Collector's, available for employment in any branch of the office where there may be pressure of work. We give a few instances to show the actual state of things in the present day. In a certain district there were at the time of our inspection, and probably still are, six Deputy Collectors in the sadar. Their establishments are as follows : — Number of Number. Name of officer. muharrirs How actually employed. entertained. 1 1 in English office of the Wards'" Department. 1 Babu A. £. 3 \ L 1 in English office of tlie CoUectorate. 1 in Certificate Department. 2 in land registration under Babu A. B. 2 Babu C. D 4 \ 1 in Certificate Department. 1 as clerk under the accountant. 1 in English office Magistracy. 3 Babu E. F 3 J ( 1 in Certificate Department under Babu G. H. 1 as bench clerk to Babu E. F. for criminal work. 1 as clerk in License-tax Department. 4 BabuG. H M 1 clerk in Excise Department. 1 clerk in Wards' Department. 1 in Certificate Department under Babu G. H. 6 Babu I. J * i 2 in Certificate Department tmder Babu E. F. 2 in Khas Mehal Department. 6 BabuK. L 1 As bench clerk to Babu K. L. for criminal work. Arrangements more or less similar to these were found by us to prevail in almost every Bengal district, and in some Behar districts also. In the districts of the Patna Division, however, no special establishments are entertained for Deputies. Each of them has charge of some branch of the work, and muharrirs or clerks are told off from the Collector's establishment to attend on them and conduct the work. This involves, of course, having a larger number of men on tlie Collector's staff of ministerial officers ; but there are so many and such strong reasons for preferring the Patna system, that we have no hesitation in recom- mending its adoption. Under the system prescribed in the Board's rules, we have one of those makeshift arrangements which satisfy nobody and injure the persons concerned. In Chapter IX, paragraph 176 of this report, we urge upon Government very strongly the necessity for supplying a fixed and unvarying number of gazetted officers to each district ; and if this is done, there will be no necessity for keeping up the present unsatisfactory system of temporary establishments for each individual Deputy Collector. The number of officers which each district actually requires being known, and the amount of work likely to fall in being also approximately known, a ministerial staff should be appointed strong enough to perform all the duties, and to attend all the courts and offices sitting at one time. "We should thus get rid of the highly objectionable practice by which the greater part of the public business of these provinces is transacted by men of inferior calibre, always changing, always discontented with their position, and trying to get away from it because they have neither hope of promotion nor prospect of provision for their declining years. We should get rid of the constant friction between the Collector's amla and those of the Deputy Collectors which so frequently occurs, and leads in many cases to ill-feeling between the sarishtadar and the Deputy, as a result of which the former not unfrequently prejudices the Collector against the latter ; and we should get rid of a false and indefensible system by which officials ostensibly 176 REPORT OF THE SALARIES COMMISSION. [CHAP. VIII. entertained for one work are really employed on another, and the Collector is thus prevented from really knowing whether every member of his establishment does a fair tale of work or not, and a door is opened for the employment of those large numbers of extra clerks, ticca muharrirs, and the like, who are the bane of our revenue and magisterial ofiSces, and involve Grovernment in so much expense. 174. Another practice by which much time is wasted is that of recording TT , ,. vernacular proceedings or " ruhaharisP This is a Vernacular proceedings. • ^ i> ^ i i- e • ^o x^ u, survival oi the procedure ot lormer tunes, when a knowledge of English was rare or non-existent among men of the amla class. In those days Collectors communicated with Judges, Magistrates, and other officers by means of long Persian rM6aA;am; their final judgments incases were also recorded in this form. At a later period Hindustani, Bengali, and Oriya were substituted for Persian, with the effect in the two last languages of taking up still more time than formerly. The practice has been authoritatively put a stop to for many years past by the Board of Revenue, whose order is as follows : — " All correspondence between English officers, and native officers qualified to write and understand English, is to be in English ; the practice of corresponding by verna- cular proceeding is forbidden " (Board's Rules, volume 1, page 203, clause 13). This order, however, has apparently been interpreted in some districts as applying only to correspondence between gazetted officers, for we find that the practice of writing rubakaris is by no means extinct, as the following instances from our inspection notes will prove : — " The outdoor work of these settlements is done by sub-deputies and canoongoes, but the final reports are prepared by the sarishtadar from the mate- rials furnished by those officers.* A vernacular proceeding or rubakari is also recorded, being a translation of the English report. When the Commissioner's sanction to the settlement is received a second rubakari is recorded, repeating the facts stated in the first one and embodying the Commissioner's orders " Again in applications for opening separate accounts under sections 10 and ] 1 of Act XI of 1859, when the Collector has decided the case, " a rubakari is recorded stating the facts, and then three parwanahs are issued, one to the taujih navis, another to the record-keeper, and a third to the road-cess head-clerk, embodying the purport of the order." It is hardly necessary to point out how useless all this is. The Collector's final order is recorded on the back of the petition or some other paper in the nathi in vernacular. Tiie nathi should be shown to the three officials abovenamed in turn, and they should make a note at foot and sign it, showing that they have made the necessary entries in their registers. When despatching records from one office to another, it is the practice to forward with them a lengthy rubakari^ and when the records are acknow- ledged or returned, to forward another fubakari. This is unnecessary. A printed form of letter or memorandum of advice should be adopted, such as IS used in the High Court. In some districts we found that the Magistrate-Collector was in the habit of having letters drafted and fair copied and sent Correspondence between officers ^o Deputy Collectors sitting only a few rooms off m the same station. „ Y • "^ , i -r\-,-,ci • i i from him, to the District oupermtendent, to the Road Cess Engineer, and to other officers in the same station. These officers in their turn replied by official letter duly drafted and fair-copied. An enor- mous amount of time is wasted in this way, and an erroneous impression is made as to the amount of work in the English office of the district. The practice of communication by letter between the Magistrate and District Superintendent has been prohibited by Government many years ago, and it is surprising to see it still in force. We recommend that the prohibition should be repeated and extended to the case of correspondence between the Collector and his subor- dinate officers in the same station. As a general rule, officers sitting in the same building with the district officer should go and speak to him in his own room when they want instructions, or he should send for them if he wants to ask them anything. In cases where the communication is not sufficiently important to justify an officer's being called away from his own to the Collector's room, we would recommend the introduction of a system, adopted with success by the * This of course is quite unnecessary. The sub-deputy or canoongo, as the case may be, should send in a final report in the form prescribed by the Board direct to the Collector. CHAP. VIII.] APPEAL PETITIONS. 177 President in several districts where he was Collector, of having an " order book." This is a plain foolscap book, the pages of which are divided length- ways, either by folding or ruling. On one side the Magistrate-Collector writes his remarks, and the officer addressed writes his reply opposite. Specimen entries would be something of this kind — Land Acquisition Deputy Collector — To Collector — Please let me have the final report of It is being drafted now. I hope to be able the acquisition of land for the X canal at to submit it to-morrow, once, as Board require it urgently. CD., A. B., Deputy Collector. D. S. P.— Collector. To Magistrat Reports were sent to me in camp. I only There have been no reports about the Y came in this morning, and am sending them dacoity case for the last four days. What to you now by Court Sub-Inspector, is the Sub- Inspector about ? A. B., C. D., Magistrate. District Superintendent, Police. Similarly, each officer might keep a book in which to insert matters on which he wished the Collector's instructions. Whenever it was essential that the instructions should be filed with a case, the Deputy Collector or other officer might send up a slip of paper with his question on it, and the Collector would write his reply below and send it back. It could then be treated as a " keep- with,'' and filed with the record. 175. Another practice prevails both in Commissioners' offices and • also, we believe, in the Board and Secretariat, Appeal petitions. i_- i. j.i i_ i • ^ • ^ • ,t '^^ ^ which, though not precisely irregular in the sense of being opposed to rule, is productive of much unnecessary work. When an appeal petition is submitted to an appellate authority, it must by rule be accompanied by a copy of the order appealed against. The object of this rule is apparently to enable the appellate authority, by comparing the order with the petition of appeal, to see at once whether there is any reason for interference, and in a large number of instances such a comparison would show that the appeal was groundless. The simple course under such circum- stances would be to dismiss it without further question. Instead of this, however, the ordinary course is to send the petition to the officer whose order is appealed against, with instructions to submit an explanation, replying cate- gorically to each allegation in the appeal petition. This gives much labour to the officer concerned, and causes considerable delay, and when the petition of appeal is in the vernacular, an English translation has to be prepared, and every ground of apjjeal entered in the reply paragraph by paragraph, with the district officer's remarks thereon in juxtaposition. This work falls on the ministerial officers, whose time is much taken up in translating, drafting, and copying the necessary papers. When, after some weeks, the reply is received together with the record, a date is fixed for hearing the appeal, parties are summoned, and then — and not till then — the case is gone into, and it is dis- covered that the appeal petition discloses no valid grounds for interference, and it is dismissed. Some of the appeal cases are so clear that a report is quite unnecessary, but the practice is that no Commissioner (or his office) looks at the case before getting a report of the nature stated above. This is especially the case in appeals to Commissioners against sales for arrears of revenue under Act XI of 1859, which are filed in considerable numbers in Chittagong and other places after every sale day. These appeals are all couched in almost the same set phrases, and bring forward the same stock objections, none of which have any legal validity. It is a serious waste of time to send all these to the Collector for report, and there seems no reason why they should not at once be rejected without further proceedings. Such a course would not only save the Collector or his office a great deal of useless labour, but would tend to discourage the practice of filing groundless appeals, which is so prevalent in the present day. 23 CHAPTER IX. Allotment op gazetted officers to districts — Distribution of work among officers at sadr stations — appointment of personal assistants to collectors — Applications for extra establishments — Enquiry office — Amalgamation of English and vernacular establishments. 176, By the measures of decentralisation and the reforms in procedure sug- Allotment of gazetted officers gested by US in the foregoing chapters, great reduc- to districts. tions in routine work will be brought about. But in order that these reductions may have their full effect, it will be necessary to make certain changes in the system at present followed in allotting gazetted officers to districts, and in distributing the work among them. The task of distributing the current work of a district evenly between the various Assistants and Deputies is a difficult one in itself, and is made still more so by the frequent transfer of officers from one district to another. Very often also when an officer is removed no one is sent in his place, and the Collector is consequently obliged to revise the whole of the existing arrangements and transfer departments of work to other officers who are perhaps already fully occupied. We venture to express an opinion, forced on us by long experience, that Government, in the Appointment Department, is not fully acquainted with the requirements of individual districts, and is thus led at times into an unequal distribution of officers. There are many reasons for this state of things as matters stand at present. None of them are, however, in our opinion beyond the reach of remedy. This will be clearly brought out by a brief resume of the causes which now lead to Government being misled in this matter. In the first place it often happens that a Collector who clamours loudly for help gets a larger number of Assistants and Deputies than he really requires, while one who is more modest and tries to get on with the number allowed him by Government is left with a very weak staff. It is true that from time to time a confidential circular is issued asking Commissioners and Collectors to report bow many officers they really require for each district, but this plan does not pi'oduce the required result, partly because the information is not called for frequently enough, and partly because all Collectors naturally, when they get the chance, place their requirements at the highest figure ; and if, as must often happen, the Commissioner is new to the district, he is unable to check the Collector's demands, and a larger number of Deputy Collectors and Magistrates than is really required is asked for. Then, again, there is a sort of tradition in the Secretariat that certain districts are heavy and others light, and there is a tendency to underman the traditionally light districts, and not to give sufficient weight to the fact that circumstances, such as the opening of a railway, the occurrence of heavy settlement work, or the like, may suddenly change a light district into a heavy one. Moreover, the climate of the Lower Provinces being on the whole unhealthy, and the really good districts being few, there is a constant struggle on the part of all officers, both European and native, to get into the good districts or to get out of the bad ones, and Government is subjected to an amount of pressure in this respect which it must be very difficult to resist. Thus it often happens that the very un- healthiest districts are left undermanned at the unhealthiest season of the year, when those officers who remain have more than their fair share of work to do, at a time when, if not actually ill, they can with difficulty struggle against the depressing influences of a malarious climate. At the same time the natives of the district, not being affected by the climate, continue to institute cases with undiminished activity, and as from some cause, as yet undis- covered, the natives of the unhealthiest districts are also the most litigious, it results that very heavy work falls on a district staff numerically weakened by removal of officers and physically unfitted by the climate for arduous exertions. The Collector of an Eastern Bengal district in the rainy season, with half his Deputies absent on leave and the other half constantly prostrated CHAP. IX.] ALLOTMENT OF OFFICERS TO DISTRICTS. 179 with fever, can hardly be expected to keep his office in a high state of efficiency, or to dispose of work satisfactorily to himself or his superiors. This is no imaginary picture ; on the contrary, it is a state of things that very frequently occurs. Lastly, owing to the very heavy pressure of official work and the large number of officers who are always absent on leave, there are not at all times gazetted officers enough to fill all the posts for which they are required, and Government not unfrequently has, in reply to a demand for more officers, to state that there are none available. From all these causes it results that the supply of officers to districts is at present very unequal and liable to constant change, and that in consequence Collectors are much hampered in the task of properly distributing work among their subordinates. Fixity in the supply of officers to a district is, in our opinion, a matter of the greatest importance. Upon it depends the proper working of all branches of the district administration. It is for this reason that we have placed an inquiry into the way work is distributed, and the sufficiency or insufficiency of the district staff at the head of the matters to be inquired into by the Commissioner on his annual inspection. (See Chapter III, paragraph 42.) Where the staff is sufficient for the work, it will not be necessary for the Commissioner to take any action ; but where it is insufficient, as well as in cases where it is larger than necessary, he should report the matter to Grovernment in the Appointment Department, so that an additional officer or officers may be supplied or the superfluous officers removed. The considerable reductions in routine suggested by us will lighten the work of Deputy Collectors quite as much as that of Collectors, and it will no longer be difficult for Government to supply every district with as many officers as are wanted. But Commissioners must be made clearly to understand that Government looks to them to hold the balance scrupulously even in this matter, not, on the one hand, allowing Collectors to persuade them into asking for or retaining more officers than are really wanted, nor, on the other hand, disregarding applications from Collectors whose staff is insufficient. It is impossible, of course, to prevent officers of all grades from taking furlough, sick leave, and privilege leave, nor do we wish to see any restrictions imposed upon this practice. But we have long felt that the custom of transferring officers frequently from one district to another, and of leaving unhealthy districts under-officered, is one of the most fertile causes of bad work and inconvenience to the public. We earnestly hope that this very important subject will receive the most serious consideration of Government, and that advantage will be taken of the reductions in work caused by our proposals to keep the staff of gazetted officers in each district at a fixed and unvarying strength. It would also be in om' opinion a decided gain to the service if uncove- nanted officers were less liable to be suddenly transferred from one district to another than they are at present. The Government of India, in its resolution of the 7th September 1882, paragraph 4, expressed the opinion that '' the local knowledge which a district officer is expected to possess cannot be acquired unless he remains for a reasonable period in the same appointment." This is quite as true of Deputy Collectors as of Collectors, in some respects even more so ; for the former, from the nature of their work, have to go more into details than the latter, and are therefore even more in need of local knowledge. 177. With a staff of gazetted officers strong enough to dispose of all the work that arises, and not liable to constant transfer, offi™tlTrs?atior' '""' the system would be that each Deputy Magistrate and. Collector would have charge of one or more of the main branches of the district work. While the Collector would hold the reins, and in smaller districts take several departments himself, the Joint-Magistrate would ordinarily dispose of the heavy criminal cases, each Deputy Magistrate would also do more or less criminal work, and one Deputy Collector would be in charge of excise, another of road cess, a third of certificate work, and so on. For many years past Collectors have been with more or less success aiming at such an arrangement as this in an informal way, the Deputies in charge of departments performing a great deal of the routine work, and being held by the Collector responsible for the preparation of returns, which 23 a 180 REPORT OF THE SALARIES COMMISSION. [CHAP. IX, the Collector often signs without examining them, provided thej bear the Deputy Collector's initials. But this system is defective in several respects. The Collector is still held responsible by his own superiors for the accuracy of the returns, and the other routine work is scattered over three or four offices, and is not done with equal regularity or uniformity. The clerks have half a dozen masters to look to, which breeds confusion and loss of time; the amla, specially the sarishtadar, are saddled with work which not only does not legitimately belong to them, but which the public interests demand should be performed by responsible executive officers ; the Collectorate sarishtadar, on whom devolves the task of seeing that returns, notes, and reports are duly prepared, is encouraged by the confidence reposed in him by the Collector to assume an air of superiority to the Deputy Collectors, to make disrespectful comments on their work, and even to argue against them in a tone of equality. All this is subversive of discipline, unfair to the Deputy Collectors, and productive of much ill-feeling and consequent injury to business. In Chapter VIII of this report we have mentioned other irregularities and abuses caused by the way in which the higher ministerial officers, especially the sarishtadars and peshkars, are at present in some districts treated as confidential advisers and implicitly trusted by Collectors. All of these abuses would be swept away by the system we now propose, which would substitute order, method, and economy of power for the present system of divided responsibility, misplaced confidence, and Hi-organised control. 178. The scheme we propose is that one of the Deputy Collectors attached to the Sadr station of each district should be Jr£S^ttiSli:Zl.^'''''- nominated, gazetted (if necessary), and officially recognised, as Personal Assistant to the Magistrate and Collector of the district. His duties would be — I. — To supervise the preparation of all returns, statements, expla- nations, and regular periodical reports, and submit them to the proper authority under his own signature. The periodical reports would of course be laid before the Collector in draft, and revised, curtailed, or added to by him as he might desire. II. — To see that all explanations and " kaifiyats " are punctually given by the record-keeper, nazir, or other amla from whom they are due to the officers who have called for them, not merely to the Collector, but also to the Deputy Collectors in charge of the departments to which the kaifiyat refers. III. — To receive all petitions on the revenue side of the office (unless the district officer should prefer to do this himself, as he per- haps usually would in the lighter districts), submitting the important ones to the Collector for orders, making over those referring to any particular department to the Deputy Collector in charge of that department, and passing orders himself on all petitions in the Greneral Department which he is competent to deal with. IV. — To see that all cases are promptly brought up for orders before the officer on whose file they are pending. V. — To issue reminders to subdivisional officers and others subordinate to the Collector-Magistrate ; to issue routine orders to Sub- Deputies, canoongoes, ameens, and other officers in charge of field-work and local inquiries, and to see that they submit their reports without undue delay, bringing to the Collector's notice all instances of persistent negligence or procras- tination. VI. — To submit under his own signature replies to all routine letters and communications. VII. — To supervise the distribution of current work among the amla, and to see that each man does a proper amount of work, thus guarding against the tendency to ask for special establishments and temporary clerks whenever any extra work has to be done. VIII. — To see that all registers and records are properly kept up and entries punctually made, and specially to guard against delays CHAP. IX.] APPOINTMENT OF PEESONAL ASSISTANT. 181 on the part of the record-room amla in furnishing copies or returning documents to the public, and in producing .records for the inspection of the courts. IX. — To sign all contingent, travelling allowance and other bills. X, — To submit to the Collector notes when required on stamp cases, claims to money in deposit, opening of separate accounts, and similar matters. Thus the Personal Assistant will be the recognised head of the office, responsible for the proper working of all its parts, and the medium of commu- nication between the District Officer and his ministerial staff. There will be a centralisation of the current duties in the hands of an officer whose standing and authority will command the respect of his subordinates and the confidence of his superiors, and who may fairly be expected to be above the dishonourable practices which it is to be feared are too common under the sway of sarishta- dars, peshkars, and men of that stamp. 179. Certain details of this proposal have now to be considered. First, it has been asked which Deputy Collector should be the Personal Assistant. The simplest arrangement would doubtless be that the Deputy Collector who, under existing rules, holds the post of Treasury Officer should perform these duties. The special advantage of this arrangement is that as the Treasury Officer cannot, from the nature of his work, leave the Sadr station, he would be always at hand to superintend the office; there would be no risk of his having to go into camp; and as, under orders of Government,* Treasury Officers are less liable to transfer than ,,* *i°To^°'^°* Eesolution. 28t]i q^\.^^^ Deputv Collectors, there will be less danger Marcli 1883, paragraph 2. £ j.\ i. i. i.r^ ai i ■ i. 01 the management of the office being upset by frequently changing hands. From inquiries we have made, it appears that in most, if not in all, districts, even the heaviest, the treasury work does not occupy an officer's whole time, and he would be able to com- bine the duties of Personal Assistant with those of Treasury Officer with- out being overworked. There is, however, this difficulty, that the Treasury Officer is sometimes a Deputy Collector of very junior standing, who would probably not have the experience and acquaintance with office details neces- sary for the post of Personal Assistant. This latter post should, wherever practicable, be held by a Deputy Collector of the higher grades. There are at present 138 Deputy Collectors in the first five grades, of whom 20 are in charge of subdivisions and 13 engaged on special duties of a more or less permanent nature, leaving 108 available for work at Sadr stations, or an average of something over two for each station. Almost all of these are acquainted with English and experienced in official work. There would, it seems to us, under a carefully regulated system of distribution of officers to districts, be no difficulty in securing that at least one Deputy Collector out of the five higher grades should be attached to each Sadr station. In eases where the Treasury Officer was sufficiently experienced, he should be the Personal Assistant ; where he was not so, the post should be held by one of the Deputy Collectors of the higher grades ; and where there happened to be more than one officer so qualified, the selection should rest with the Collector. It is not probable that there would be any very great difficulty in making the Treasury Officer Personal Assistant, for apart from the fact that under the Government Resolution quoted above no officer of less than three years' standing, or who has not passed the higher standard of examination, is eligible for the post, we observe that out of the 42 district treasuries in Bengal 23 are at present in charge of Deputy Collectors of the higher grades. It is true that the tenure of the post is now so temporary that an argument can hardly be based upon the above figures ; they do, however, show this much, that among the senior Deputies a very fair proportion have accepted the treasury line, probably because the comparatively sedentary nature of the post presents attractions to ^, Tvr 1 1 I, Tj 1 elderly men. If, then, we deduct the small districts Chumparun. Maldah, Bankoora, ■<, . , ' . ' , ., , „ Beerljlioom, Balasore, Pooree, named m the margin, and possibly a few others Bogra, Khoolna, Singbhoom, in which there is hardly any necessity for the arjee ing. Collector to have a Personal Assistant, it seems that there would be in most of the remaining districts no difficulty in entrusting the work to the Treasury Officer. In one or two very heavy districts it might 182 EEPOET OF THE SALAEIES COMMISSION. [CHAP. IX. be necessary to have one officer for Personal Assistant and another for the treasury ; but as the Collector of Midnapore (one of the heaviest districts) assures us that his Treasury Officer would have ample leisure to take up the work of Personal Assistant, this arrangement would only be necessary in one or two districts at most. Another question that arises is regarding the relations between the Joint- Magistrate and the Personal Assistant when the Collector is out in camp. On such occasions it is usual to place the Joint-Magistrate in charge of the current duties of the office, and it has been thought that, when the Joint-Magistrate is an officer of comparatively junior standing, the Personal Assistant would not work under him without some amount of friction, and that even if the two officers did work well together, it would not conduce to the proper disposal of work to subject an experienced officer to the guidance and control of an inexperienced one. We mention this objection more because we consider it necessary to lay both sides of the question before Government, and to sift every argument for and against our proposals, th an because we attach much weight to it. In fact under the present system the experienced Deputy Collectors in charge of special departments are placed for the time under the orders of the Joint- Magistrate when the Collector goes into camp, and we are not aware that any friction has ever resulted. Nay more, it is an every-day occurrence for a Collector to be considerably junior and less experienced than some at least of his Deputy Collectors, and in such cases the Collector usually has the good sense to allow himself to be advised and guided by these officers. Whether he were a young officiating Collector or a Joint-Magistrate in charge, any officer fit for his post would, we feel sure, adopt such an attitude towards his subordinates as to utilise to the full their experience and wisdom, without in any way assuming an offensive air of superiority. The arrangement might be safely left to the mutual good feeling of the officers concerned. It might very probably happen that even with treasury work and Personal Assistant's work an officer would not find his time fully occupied. In such a case there would be no objection to his having in addition charge of some depart- ment, such as road-cess, settlements, or certificates. In fact some such arrange- ment as this would be necessary to secure an equal distribution of work ; for if one Deputy out of a district staflp were restricted to treasury and Personal Assistant's work only, too much work would be thrown upon the other officers. Our proposal, moreover, would make no change in the present system, by which each Deputy Collector who has charge of a department submits his reports to, and takes instructions from, the District Officer direct. The Personal Assistant's work will lie with the office and in routine matters, and will not in any way interfere with the relation between the Collector and his subordinates in respect of administrative or judicial work. The only proviso we would make is that, unless under great stress of work, the Personal Assistant should not be employed in trying criminal or revenue cases, as this would take up so much of his time as not to leave him leisure for looking after the office and keeping the amla up to their duties. By this system the Collector will be entirely relieved of all routine work, and it will no longer be correct to say, in the words of the Government Eesolution, that no Collector is "able to devote to any one of the larger questions connected with his charge the care and attention which it deserves." He will have ample leisure for all the more serious branches of his work, while there will be no risk of routine work or office detail being lost sight of, for we have provided (Chapter III, paragraph 43) that he should hold a quarterly inspection of his office for the special purpose of satisfying himself that everything is properly conducted. 180. We hope also that by this system it may be found possible to put a stop to the constantly recurring demand for extra metts^^''^*'"'''*'"^^*'''''*'^"''" establishments, which is such a serious expense at present. As matters stand now, it is virtually impossible to exercise any check upon applications for extra establishments. The theory among the amla class is that they are only required to perform the ordinary current duties of a Collector or Magistrate's office, and whenever any extra or unusual duty falls to be performed, they assert that they have already so much to do that they can do no more and extra hands must be CHAP. IX.] EXTRA ESTABLISHMENTS. 183 taken on. The sarishtadar or head-clerk (as the case may be) naturally favours this view, as it affords him an opportunity for providing for some of the large army of hungry relations which is dependent on him. The Collector really knows very little about the matter, and readily adopts the suggestion. An app ication is drafted and sent to the Commissioner, who, equally ignorant of the facts, passes it on to the Board, by whom it is almost, as a matter of course, sanctioned. The sanction is usually for a definite period — six months or a year ; but we find that the original period is very often exceeded, and sanction to the retention of the extra establishment is applied for and granted two or three times over, so that it is not uncommon to see an extra establishment which was originally sanctioned for six months retained for two or three years. We have even come across cases in which a small establishment of one or two clerks, originally entertained only for a limited period, has been kept on so long as almost to have grown permanent. This danger has not escaped the notice of the Board of Revenue, and steps have been taken with a view to check it. The Collector is expected to estimate accurately the amount of work to be done and the time that it will take to do it, and he has to submit explanations if the work is not done within the time originally estimated. It is also prescribed that one-fourth of the pay of any person entertained on a temporary establishment shall be kept back till the work is completed, or till sufficient cause is shown to satisfy the Commissioner that the failure to complete the work within time has not been due to negligence on the part of the employ^.* M*cf^use2.^''^''' ^°^'^' ^'^^°' ^^* ^" practice neither of these checks is effectual. The work for which temporary establishments are chiefly sanctioned is either rearranging records, copying damaged papers, rewriting land registration registers, settlement papers, or other documents ; and it is not only very difficult for a Collector accurately to estimate the time such work will take, but it is also very easy for him to find excuses for failure. He is told by his sarishtadar that the work turned out more com- plicated, or the papers were more damaged, than was at first supposed, or that fresh work has come in during the period of rewriting ; and however con- scientiously he may endeavour to sound the truth of these excuses, the varied and indefinite nature of the work itself makes it almost impossible for him to do so. There is no doubt that amla writing in the vernacular do their work very slowly, and with many of them, especially the young and inexperienced, it would not be safe to insist on greater speed, as that would infallibly lead to inaccuracy. The expedient has at times been tried of fixing a certain number of entries to be written daily by each man and cutting his pay if he falls short of the prescribed number ; but this is a plan which, from its very nature, can only be carried out in cases of a peculiar kind, such as copying settlement jamabandies or registers with a definite number of lines in each page. In other kinds of work such a test is not applicable. In order to check the practice of applying for extra establishments when the permanent staff is able to perform the work, we at first considered whether it would not be advisable to require each ministerial officer to keep a diary, in which he should enter all the work done by him every day. This system is, we believe, in force in the Public Works Department and in some other depart- ments. Diaries are also kept by the police, by the canoongoes of Orissa, and in some cases by ameens engaged in survey and field-work. But it appears to us that this system could not be applied with success to the kind of work done by ministerial officers, which consists principally of a multitude of petty tasks, such as making entries in registers, arranging the papers in the records of cases, posting up fly-leaves and dockets, filling in the blanks eft for names and dates in printed forms of processes and notifications, and the like. It would be quite impossible to tell how many of such tasks a man ought to perform in a day, and there would be no security that the diary contained a true record of the day's work. But as, under the system suggested by us, the Personal Assistant will be required to pay frequent visits to the rooms in which the ministerial officers sit, and keep himself acquainted with what they are doing, he will soon acquire sufficient familiarity with the work of the office to be able to say on any given date whether the establishment is doing a full amount of work or not ; and it should be made a principal part of his duties to satisfy himself on this point. AYlien any new or extra item of work fell in to be done, it should be his business first to decide on the 184 REPORT OF THE SALARIES COMMISSION. [CHAP. IX. particular amla to do it, and to make the best provision he could for having it done by members of the existing staff ; and from his intimate acquaintance with the state of the district work and the amla employed in the office, he would be able to resist and expose any attempts at getting extra establisliments put on unnecessarily. He would also, by his constant visits to the rooms where the amla work, be able to see that the extra establishment, when appointed, did a f air tale of work every day, so that there might be no necessity for applying for extension of time for them when the period for which they were originally sanctioned had expired. 181- In connection with this appointment we have had under our consider- . ation another matter of very great importance, but nquiry ce. unfortunately one very difficult to deal with. One of the most crying abuses of our courts and offices is the extortion and delay to which ignorant persons — and sometimes even well-educated ones — are subjected when coming to transact business. For a fairly educated man, who has some acquaintance with business matters, it is not difficult to get a petition written and presented to the Collector or other officer empowered to receive it, and the necessary orders are, as a rule, passed with promptitude. For an ignorant rustic, however, even this preliminary stage is not reached without much trouble. He is bandied about from one place to another, money is extorted from him by mukhtdrs and touts on all sorts of frivolous pretexts, and it is not till he has gone through this ordeal that his petition reaches the proper authority. Sometimes even he cannot get a petition written at all, because he cannot give figures, names, dates, and all the mimitice of his case ; and his ignorance is often taken advantage of by touts, who will introduce him to one of the subordinate muharrirs, who joins with the tout in fleecing the unhappy countryman under pretence of getting his business done for him. If, however, after at last surmounting all the preliminary pitfalls and snares, he succeeds in getting his petition written and presented, he has not got to the end of his difficulties. We have known cases — and we believe they are not uncommon — where the record-keeper will have his fee before he gives the necessary " kaifiyat " or returns the document wanted, where the iidzir also must be feed for issuing processes, the peshkdr for bringing the case before the Collector, and every petty official about the court must be satisfied before the petitioner can get his business done. If all these men are not duly bribed all sorts of difficulties are thrown in the way of his getting what he wants. The record-keeper will report that the indications given are insufficient, and that he is in consequence unable to trace out the record or document ; and one amla after another, each in his own department, will make excuses and objections of such a nature that even the most determined and active Collector • cannot insist upon immediate compliance with his orders. It is quite possible, indeed it is generally the case, that the very document which the record-keeper says he cannot trace is at that moment lying in his desk ready to be produced as soon as he is paid for so doing ; but the Collector or Deputy Collector cannot leave his bench at every moment to go and test by personal inspection the truth of the excuse. Even the rich and influential are not exempt from these difficulties. Nor it is only with reference to cases pending before the Collector or his subordinates that these difficulties arise. There are very many occasions when a private person requires information on some point from the Collector's office. He wants to know the taujih number of his or or some one else's estate ; or the names of the recorded proprietors ; what amount is due from him or those whom he represents on account of land revenue, road-cess, partition fees, or any other Government demand ; he wants to recover a deed which he filed in a particular case, or a copy of some document in the record-room ; he wants to know the date fixed for the hearing of some case in which he is interested, or for the sale of an estate^ — a thousand things which a population chiefly engaged in tilling the land requires to know from the office of the Collector of Land Revenue. There is no place where he can apply to liave the information given to him quickly and without jaayment, and he is in consequence subjected to all the harassment and annoyance we have described above. It seems an almost hopeless task to devise a remedy for this discreditable state of things, so long as the ministerial officers are as a body so notoriously corrupt as they are at present. But the evil is so great, and it has obtruded CHAP. IX.] ENQUIRY OFFICE. 185 itself on our notice so constantly during our past service, as ■well as during our present enquiries, that we do not feel justified in omitting to try at least to suggest some plan which may mitigate, if it does not altogether remove, it. We would call attention to the consideration that, in the first place, if our suggestions be acted upon, there will in future be a smaller number of persons employed in a Collector's ofiice than at present, and that they will be better paid ; also that they will have a Personal Assistant constantly supervising them. With fewer men to look after, and with some one specially told off to look after them, the opportunities for corrupt practices will, we hope, be fewer ; and we are not entirely without some hope that by increased pay one at least of the temptations to have recourse to such practices will be removed. If we are at all right in these anticipations, the establishment of an Enquiry Office at each Collectorate and Subdivisional cutcherry would, we think, be of material assistance to the public ; and even if the old habits of corruption should still cling to that class whose badge they have been for centuries, the opportunities for exercising them would be very much diminished. We propose, then, that there should be set aside a room in each cutcherry, easily accessible from the outside, having over the door a placard with the words " Enquiry Ofiice " in English and vernacular. In this ofiice should sit daily at certain fixed hours a gazetted ofiicer, whose duty it would be to answer enquiries, direct persons where to go and what steps to take to get their business done, send for (when necessary) and enquire into complaints of delay, extortion, or neglect of duty on the part of any employ^, and see that copies were promptly given, documents returned, searches made, and the business of the public disposed of without delay. The revised rules for the supply of copies and information published by the Board in their circular No. 2 of July 1885 will make some improvement in the position of the public in this respect. But we would transfer the duty of receiving applications from the sarishtadar or other ministerial officer to the gazetted officer appointed to the charge of the Enquiry Office, under whom the copyists should work, and to whom the record-keeper should be made directly subordinate. In districts where the Personal Assistant had time for this work it might advantageously be entrusted to him ; where he had not, it might be given to some other officer. We can imagine no more efficacious way of teaching a young officer his work down to the minutest details than putting him in charge of the Enquiry Office. Of course we do not claim for our suggestion that it would have immediate and entire success in saving ignorant ryots from being robbed and sent away unsatisfied. The suggestion is to a great extent a new one, and, like all new things, it will take time to get known and to reach its full measure of usefulness. Too much should not be expected from it at first, but as people get to know about it, they will have recourse to it more and more, and in a few years' time, if well conducted, it will, we are convinced, be an immense boon to the public at large. Much must naturally depend on the way such an institution as this is handled by the Collector and the enquiry officer ; but it is no argument against the institution itself to say that in the hands of a careless or very busy officer it may not be successful. Eveiy branch of the administration is open to the same objection, and it is too well known to need mention that the best devised plans are often inefficient when worked by officers who will not take pains to carry them out properly. If the Collector took some little trouble about the matter at the outset, and had the nature and advantages of the Enquiry Office made thoroughly well known, it would not be long before people would flock to it for information ; and the knowledge that any delay or attempt at taking bribes might at any moment be brought to the notice of the enquiry officer would have a powerful tendency to put a stop to abuses. At any rate the system is worth trying, and we feel ■confident that if once properly tried and earnestly worked in any district, both the officials and the public will be deeply interested in not letting it drop. 182. We now come to one of the most important features of our scheme — ,,. , the amalgamation of the English and vernacular Amalgamation of estabhslunents. establishments in Commissioner's and Collectors' offices. Taking the latter first as the more important, it may be generally stated, in the words of the Government resolution (paragrajA 3), that " in the 24 186 REPORT OF THE SALARIES COMMISSION. [cHAP. IX. offices of Collectors and Commissioners there now exist side by side two establishments, which too often regard themselves as separate offices." This state of things, like so many other details of om- present administrative system, has grown up by degrees during the lapse of years without its real character having been perceived. At first nearly all the work of Collectors was carried on in the vernacular ; even returns and reports to higher authority being submitted in that form. The natives were almost entirely ignorant of English, and it seems to have been the custom to employ Eurasians to perform such small portions of the work as required to be done in that language. These men, though able to speak the native languages, were not, as a general rule, able to read Persian and Bengali documents or accounts with the necessary fluency. There thus arose a sort of tacit understanding that it was necessary to keep up two sets of officials : one for the English work, the other for the vernacular ; and among the men themselves it got to be a fixed idea that those entertained for the one class of work were not expected, or in fact authorised, to know anything: about the other. As the years went on and the number of natives acquainted with English increased rapidly, the old type of Eurasian clerk got by degrees elbowed out, and there are not now many men of this class employed in mofussil offices in these provinces. When the English-speaking Bengalis took their place, the theory that the clerks in the English office were not expected to know anything about the vernacular became practically untenable. It is nevertheless clung to by many of them, as well as by the amla of the vernacular establishment, and the President of this Commission remembers more than one instance during his service of Bengali clerks objecting to take up and translate papers in their own vernacular, on the ground that it was not the work for which they had been engaged. There is also some, but not much, weight in the argument which has been urged on us from certain quarters that educated Bengalis in the present day devote themselves chiefly to the acquisition of English and neglect their own language. However true this may be — and we admit that there is some truth in it — we do not suppose that any of them would find any practical difficulty in reading Bengali documents, or that, if they had to choose between working in the vernacular and losing their appointments, they would hesitate to accept the former alternative. Then, again, owing to this same cause — the spread of English education — a very large number of the men employed in the vernacular branch of Collectors' offices are now acquainted with English, and among the large and ever-increas- ing masses of candidates who are always seeking for employment, a knowledge of English is almost universal, so that if in any district all the amla do not already know English, they will do so in a few years. Many Collectors have stated to us that they are steadily pursuing the object of having no men in their office except such as know English, so that candidates not possessing that qualification have very little chance of getting appointments. In districts where the number of amla who know English is large, the old distinction between the two classes of " English clerks " and " vernacular amla " is already being obliterated, and we have found in several districts men who held the post of muharrirs sitting in the English office writing letters with the other clerks. The practice of requiring the sarishtadar or pesbkar to put up English notes and abstracts in cases, which we have noticed with disappro- bation in so many districts, also shows that the distinction is no longer observed. Thus in Hooghly, not oJily does the sarishtadar put up English notes in cases, but the peshkar, as reported by the Collector, "notes corrections in Board's rules ; translates all plaints, written statements, &c., in civil suits; drafts all English letters arising out of cases . . . . ; has charge of the office library ; works in connection with the supply of rations to troops, &c." The assistant record-keeper ** receives, classifies, and arranges all English maps and correspondence ; explains to the record-keeper any- thing required from English into vernacular ; makes copies of such general f)Owers-of-attorney as are written in English ; gives out and replaces the Eng- ish records and maps when required." In Midnapore the peshkar " col- lects materials for plaint and defence in civil suits, drafts briefs, corre- sponds with Government pleader, drafts letters to Commissioner and Legal liemembrancer regarding civil suits, brings up correspondence relating to settlements, miscellaneous cases, and English correspondence generally. " The CHAP. IX.] AMALGAMATION OF ESTABLISHMENTS. 187- record-keeper " submits reports on all matters relating to records, English letters, &c." In the 24-Pergunnahs all the muharrirs know English, and many of them put up notes on cases in that language and carry on a large percentage of the English correspondence. One of the Munshikhana muharrirs assists the liead clerk in drafting and fair-copying English letters. This remark is true to a great extent of a majority of districts. We give these few instances, which might be considerably increased, to show that in many cases vernacular amla are employed in doing work in English. In most parts of Bengal the number of these men acquainted with English is considerable. We have already stated that all the muharrirs in the 24:-Pergunnahs Collectorate know it ; in other Collectorates in Bengal Proper the number is as follows : — Hooghly Burdwan Bankoora Midnapore Beerbhoom Howrah Nuddea Jessore Khulna Moorshedabad Dinagepore Bajshahye Hungpore Bogra Pubna Dacca Furreedpore Backergunge Mymensingh Tipperah Chittagong Noakhally • •• 17 out of 24* 12 , , 21 10 , , 15 12 , , 32 5 , , 16 7 , , 13t 9 , , 19 + + , , 22 23 , , 25t 8 , , 27 19 , , 34t 21 , , 33t 6 , , 17 12 , , 23t 8 , , 16 19 , , 38 17 , , 28 10 , , 29 17 , , 29 12 , , 24 4* , 55 5 , , 24 We do not vouch for the absolute accuracy of these figures, because apparently Collectors have not all followed the same system in making their returns to us, some having included the sarishtadar, treasurer, &c., while others have excluded them, and in some cases men have been entered as knowing English whose knowledge does not extend beyond what is necessary for compiling returns and routine reports ; but even if only approximately correct, the figures show how large a proportion of the amla know English well enough for all practical purposes. 183. In Behar the position is somewhat diff"erent. There the rustic language is a form of Hindi, while that of the educated classes is Hindustani. Those clerks in the English office who are Bengalis do not all know the vernacular of the province, and cannot perhaps be expected to know it, — at any rate not to such an extent as the Bengali clerks in Bengal Proper. A few years ago the Persian character, which is used for writing' Urdu in all other parts of India, was abandoned by order of Government in the provinces of Behar and Chota Nagpore in favour of a rustic form of Hindi, called Kaithi. Of the many inconveniences that have resulted from this step, we may perhaps have an opportunity of speaking in another place. Here our object in mentioning the matter is to draw attention to the fact that Bengali clerks in Behar districts lie under the double disadvantage of having had to learn one foreign character — Persian; and having now to learn a second — Kaithi; and that even those clerks who are natives of Behar were not necessarily acquainted with this character, which has hitherto been used only by peasants and * Exclusive of Excise and Eoad Cess Departments, temporary establishments, and Salt and Customs establishments which exist only in a few districts. t In these districts the establishments of Deputy Collectors have been included ; in all the other the have been excluded. J Figures not received from Collectors. 24 a 188 REPORT OF THE SALARIES COMMISSION. [CHAP. IX. village officials. The number of clerks who can and cannot read Kaithi, res- pectively, is as follows : — Can, Cannot. Fatna ... ... ... ... 4 4 Shahabad ... ... ... ... 4 1 Grya ... ... ... ... 3 2 MozufEerpore ... ... ... ... 4 1 Durbhunga ... ... ... ... 3 1 Sarun ... ... ... ... 5 3 Chumparun ... ... ... ... 4 Bhagulpore ... ... ... ... 4 MoDghyr ... ... ... ... 1 3 Purneah ... ... ... ... ? ... It will be seen that a majority of the clerks can already read Kaithi, and we have good reason for believing that those who do not know it are making great efforts to learn it. In the Chota Nagpore Division most, if not all, of the clerks are able to read and write Kaithi or Nagari. As regards the knowledge of Eno'- lish possessed by the amla in Behar, there is considerable diversity. In Bha- gulpore 14 of them, including all the principal amla^ spoke it fluently ; while in Monghyr, though the majority of them were acquainted with the language, some spoke it so imperfectly that the President, on the occasion of his inspec- tion of the office, had to fail back on Hindustani when any intricate matter was under discussion. In Purneah only two amla know English, but this was always a backward district. In Sarun the Collector reports 21 of his amla as knowing English, while in Chumparun only one — the sarishtadar — knows it well enough to prepare returns. In Patua ... ... ... ... ... only 5 vrya ... ... ••• ... ..« „ Shahabad ... ... ... ... .., „ 7 Mozufferpore . . . ... ... ... ... „ 14 Durbhimga ... ... ... ••• ... „ 3 possess more or less acquaintance with English. In Chota Nagpore only a very few have any knowledge of English; in Singhbhoom, in fact, none. As regards Orissa, there is not the same difficulty as in Behar, for the clerks in the English offices are all either Oriyas or belong to Bengali families long settled in that province, and are all well acquainted with the language. Among the amla also a very large proportion know English fairly well. It results from the above remarks that in districts where Bengali is the vernacular and the language of the courts, we have, on the one hand, all the clerks in the English offices acquainted with the local language, and on the other hand a large proportion of the amla acquainted with English, besides an immense reserve of candidates for employment, all of whom know English. In Behar we have a considerable number of the English office clerks acquainted with Kaithi, and the rest of them learning it, but a much smaller proportion than in Bengal of amla knowing English, and probably also (though this is a point concerning which we could not obtain accurate information) a smaller reserve of educated candidates to fall back apon. The policy of Government being to give the preference in filling up appointments to natives of Behar, the large numbers of candidates from Bengal who would otherwise offer themselves are excluded. In Chota Nagpore the situation is somewhat similar to that in Behar, the English office clerks generally knowing the vernacular, while the amla are not, as a rule, acquainted with English. In Orissa the clerks know the vernacular, and a large number of the amla know English. On the whole therefore, bearing in mind that our other recommendations, if adopted, will have the effect of greatly reducing work in district offices, we do not think Collectors will find it very difficult to compose for themselves by selection from their existing establishments a joint establishment, every member of which will be able to conduct business both in English and vernacular; and in filling up vacancies in future it might, in the present state of education throughout these provinces, even in the most backward parts, be made an absolute rule that no person should be appointed who was not acquainted with both languages. CHAP. IX.] AMALGAMATION OF ESTABLISHMENTS. J 89 184. In the Magistrates' offices the same proportion of clerks who know the vernacular and amla who know English exists as in Collectorates, and there is the same confusion of duties as in Collectors' offices ; men engaged as muharrirs drafting English letters and working in that language indiscriminately with the English clerks. There seems, therefore, here also to be no reason why the two establishments should not be amalgamated. AVe further think that the work of amalgamation will be but half completed so long as two offices — one for magisterial and one for coUectorate work — are left standing side by side. Although it is true that the work done by the magisterial establishments is different from that done by the coUectorate, the general principles of business are the same in both ; so much so that training received in one forms very good preparation for the other, and it is far from uncommon to see both clerks and amla transferred from one to the other ; while in subdivisional offices one set of officials performs both duties. There are also many classes of work, such as pounds, ferries, emigration, education, and others, now performed by the disti'ict officer in his character as Magistrate, which he could do equally well as Collector. In short, the distinction of magisterial and coUectorate now kept up between two branches of executive work in the same district is a purely artificial one, dating from the days when the post of Magistrate was held by a different officer from that of Collector ; and now that the two offices are, and have long been, held by one and the same public servant, there is no practical utility in maintaining it. There are, on the contrary, strong reasons for abolishing all distinctions between employes working in English and those working in vernacular, as well as between those who perform magisterial and those who perform revenue duties, and for having in the sadr office of each district only one staff of ministerial officers. One of the strongest of these reasons is the double work that goes on under the present system. All the numerous returns now submitted by district officers to Government, the High Court, and the Board, are in many districts first prepared in the vernacular by extracting the necessary facts and figures from registers and the records of cases. When the return, together with the necessary explanations, has been thus prepared, it is read out to one of the clerks in the English office by the muharrir, and he writes it down in English. The same process is followed in many districts in respect of kaifiyais or reports, which are first drawn up in vernacular from the original materials by the record-keeper, taujih navis, or their assistants, and then taken into the English office to be translated. The reverse process also takes place. When an order comes from higher authority in English, or when the>. Collector himself writes an order in that language, it is often taken into the English office to be translated into vernacular theoretically for the information of amla, who, though they in many instances understand English, still keep up the old fiction of being expected officially to understand only their own vernacular. In making these remarks we would not be understood to say that translations are never required to be made; on the contrary, all orders intended to be understood and acted upon by the general public will of course still require to be translated. What we object to is merely translations from one branch of the office to another, which result in everything having to be done twice over at great waste of time and money, much of which might be avoided by the introduction of a simpler and more economical system. Numerous examples have come under our notice of the evil effects of the dual system, all tending to show how it multiplies work, causes delay, and enhances the difficulty, at all times great in a district office, of fixing responsibility for mistakes. For illustrations of the way in which the double system works in the preparation of the revenue returns, we would refer to our remarks on that subject in Chapter HI of this report- A similar description applies to the High Court crime returns and other miscellaneous returns which issue from the Magistrate's office, such as Statement Q, the coinage return, and the return of opium-smuggling — all of which are in the first instance prepared in the vernacular, and are then translated by the head-clerk into English. In some districts the muharrirs entrusted with the preparation of the materials for the High Court returns have never taken the trouble to master the rules on the subject and to see the connection between each return. A careful study of the whole system of these returns would enable the muharrirs to see in what manner the returns are related 190 REPORT OF THE SALARIES COMMISSION. [CHAP. IX. to, and interdependent on, each other. These returns are based upon the KhatMn registers Nos. 31, 32, and 33 in Appendix X, but many muharrirs fail to see this, and prepare elaborate subsidiary registers and memoranda, from which the High Court retm-ns are afterwards compiled. In fact, in several places they still keep up, in addition to the High Courts returns, the old monthly statements — maskabar — which were ia use years ago before the f)resent system of returns was devised. All this represents so much waste of abour, wnich would be avoided if the muharrirs were sufficiently acquainted with English to understand the High Court rules and returns, or if those who do understand English were prohibited from keeping up the pretence of not doing so. Again, on the Collectorate side of the office there are several matters of business which at certain stages cannot be proceeded with by the Collector until he is supplied with information from various departments of the office. The requi- sition for information is technically termed calling for a kaifiyat. As cases in point, we may mention the items of business discussed in paragraph 159, chapter VII. It almost invariably happens that the disposal of these cases takes very much longer time than is justified by the simplicity of the trans- action, as will be seen from the instances given in the above-quoted paragraph. There are several circumstances at work to cause this delay, but one undoubted cause is the practice of calling for kaifiyats and receiving them in the vernacular instead of in English. When the Collector signs a vernacular order, he may not know what he is signing, and there is nothing to impress it on his recollection, and the record remains in the office until it suits the clerk responsible for it to lay it before the Collector for further orders. There are several remedies for this state of things, which have been discussed in Chapter VII ; but we consider that there would be less chance of the delay escaping notice if the orders on petitions, and the kaifiyats, were written in English. The following are fair examples of many cases which have come under our personal notice during this inquiry showing the extra work entailed by the double system : — 1. The Collector had inquired why the land registers were not complete, and the peshkar, at the request of the sarishtadar, had prepared a lengthy expla- nation in the vernacular. With the aid of this the sarishtadar, who works in the same room with the peshkar, and only a few feet from him, and was engaged during our inspection of the office in writing a note in English, which was nothing more than a translation of the peshkar's note, with a few preliminary remarks by the sarishtadar. It was a very simple matter, and the sarishtadar could have easily noted it in English from information verbally supplied to him by the peshkar ; or the Collector could have sent for the peshkar with the registers, and by ten minutes' verbal inquiry have found out the whole matter and brought home the responsibility to the person in fault. 2. In a certain district the following is the procedure usually observed in cases under section 35, Act I of 1879 : — The impounding officer forwards a copy of the document to the Collector with a covering letter announcing that the penalty has been realised and paid into the treasury. The stamp muharrir drafts an order, which the sarishtadar signs, to the accountant to report if the money has been paid and credited. The accountant submits his report. In the case which came under our observation in which the above proce- dure was followed, the accountant's report was in the vernacular, although he knew English. This was followed by a note in English prepared by the stamp muharrir, giving the purport of the accountant's reply. The Collector's order was then obtained to " file " the papers. The accountant's note that the amount had been paid should have been written in English, and the stamp muharrir should then have submitted the paper to the Collector for final orders without any note of his own. Another evil that arises out of the present system is divided responsiblity. The clerks in the English office look up to the head-clerk as their chief, and obey only his orders. The vernacular amla are subordinate to the sarishtadar, as is also the record-keeper, and to a certain extent the nazir, though in some districts this official assumes somewhat of the position of an independent poten- tate. The accountant and treasurer owe no allegiance to the sarishtadar, and the taujih navis is a sort of "medicineman," with whom no one likes to CHAP. IX.] COMBINATION OF OFFICES. 191 interfere on account of the mysterious character of his performances, which only he and his satellites understand. 185- In the Magistrate's office the posts of sarishtadar and head-clerk were amalgamated in 1862, but from the inquiries we have made in this subject we find that in many districts the result has been that the holder of the joint post considers himself, and is considered only, as head-clerk, and confines his attention to the English work, so that the supervision of the ver- nacular work is practically left to the head-muharrir or peshkar, an official of lower standing, and in many cases of less experience, than the head-clerk. Thus in Hooghly the head-clerk and sarishtadar, on a salary of Rs. 120 rising to Rs. 200, " distributes dak and bundles to the several offices under the district officer, dockets letters received, drafts replies to current letters, puts up bundles with notes and explanations, prepares bills, returns, and indents, checks bills and returns received from subdivisions, keeps contingent and other registers, supervises copyists, collects materials for annual reports, and drafts portions thereof, and has general supervision over the whole office.''^ It will be seen that with the exception of the vaguely-expressed duty in italics the whole of this officer's work lies in the English department. The jDeshkar or head-muharrir, on a salary of Rs. 50 rising to Rs. 70, " reads petitions, and puts up all ver- nacular, general, and miscellaneous appeals and reports before the District Magistrate, attends the Joint-Magistrate's court, and does all the work of a court- muharrir ; superintends the work of all the other muharrirs in the vernacular department, keeps register of sessions cases, and is chief fine-muharrir." This officer, it will be seen, is the real head of the vernacular department, the Bo-called " sarishtadar's " interference being purely nominal. In Bhagulpore the head-clerk and sarishtadar " drafts letters and reports, prepares and tests periodical returns, keeps correspondence registers of all departments, signs chalans, and copies arms licenses and warrants for release of persons on payment of fines, keeps register of mukhtears, and examines fine-register and all account-books." The head-muharrir, on the other hand, " attends both the Magistrate's and Joint- Magistrate's courts during the trial of cases, and puts up papers for orders, writes examination of accused persons in vernacular, orders on police reports and records and warrants, keeps the registers, and supervises the work of the other muharrirs.'''' In other districts the head-clerk does perhaps exercise some control over the vernacular amla, but we are justified by our inquiries in saying that this is the exception and not the rule. It is obvious that under such arrangements as these both in the Collector's and the Magistrate's office, it must be very difficult for the district officer to bring home to any individual on his staff the responsibility for mistakes or neglect of duty ; and with so many persons considering themselves as heads of independent branches of the office, jealousies and ill feelings spring up, which not only lead one man to refuse to help another, but too often give rise to bitter feuds, mutual accusations, and a general shifting of burdens from one to another, which is in the highest degree detrimental to business. Moreover, there is often no means of finding out by what authority any given clerk or amla has charge of any particular class of work. In no two districts throughout the Lower Provinces is the distribution of work exactly the same. Collectors who ha-ve had charge of several districts will, we are confident, agree with us in saying that this diversity is a fertile source of confusion, A Collector taking charge of a new district is constantly surprised to find the peshkar, for instance, doing duties which in his last district were done by the sarishtadar, and so on. No definite duties have ever been assigned by the Board or Government to each officer in a Magistrate-Collector's ministerial establishment. It is true that certain head officials have more or less clearly defined functions, such as the sarishtadar, whose business is general supervision ; the nazir, who issues processes ; the record-keeper, who keeps the records, and the like. But for the great mass of employes no such definition has ever been made, and the result is that there is in each office a constant contest going on — sometimes quiet, sometimes violent — as to what work each man shall do. In this struggle the strong-minded, or high-caste, or influential amla secure those classes of work which are most sought after, such as light work, if they are idle, or work which gives them power, if they are ambitious, and leave the less favourite duties to the others. We have made a very careful and elaborate 192 REPORT OF THE SALARIES COMMISSION. [CHAP. IX. analysis of the functions performed by each clerk and amla in all the districts of Bengal, and have come to the conclusion that the whole matter is in a state of absolute chaos. It would be almost impossible, from a comparison of these voluminous returns, to say what was the typical or, strictly speaking, proper duty of any but one or two of the head officials, and even in their case there are wide and startling divex-gencies in different districts. One or two typical cases are printed in Appendix XV. If there were one sole office for all kinds of district work much, if not all, of this confusion would disappear. "Without taking away from district officers the power of distributing work among their subordinates in such a way as they might consider most conducive to efficiency— a power without which they could not be expected to manage their districts properly — it would be perfectly practicable to allot to each of the amla or clerks, or whatever they may be called, certain general duties, and thus to prepare a scheme to which Collector-Magistrates might be required as far as possible to adhere. Thus there must be — Bench- clerks. Process and order writers. Process-issuers, Letter-copiers, Supervisors, Accountants, Keepers of records, „ registers, and so on. A certain number of men in each of these classes being allotted to each district, the work would naturally divide itself among them according to its nature, and all confusion and contest would be at an end. 186- In Chapter XI of this report we consider the desirability of intro- ducing a graded system of appointments throughout the office, which may be expected to operate with greater fairness and consistency than the present method of regulating appointments. A man may work for years in a depart- ment and prove himself a thoroughly efficient officer, and may deserve promo- tion, yet, as matters now stand, he can only obtain it by being transferred to a branch of the office in which he would be of no use, and thus a district officer is frequently tempted to give promotion in this way in order to reward a meritorious officer. Sometimes the difficulty is avoided by a device which is altogether irregular, and which it is open to the Accountant-Greneral to object to at any moment. The device consists in transferring an officer on paper to a more highly paid post in one department of the office and allowing him to work in another. This irregularity is commonly committed, and its frequent occurrence seems to show that there must be some necessity for it ; but as the practice is contrary to rule, we must either condemn it as such or recommend that it receive official sanction. We prefer the latter course, and propose to give it the necessary sanction by means of the graded scheme, under which, in matters of pay and promotion, an officer will not be known by a title derived, as at present, from ancient prescription, or the nature of his duties, or the department in which he works, but will be designated as an officer belonging to a jjarticular grade. This will enable the Magistrate-Collector to transfer an officer from one branch of the office to another, or to retain him in any particular department without detriment to his emoluments or prospects of promotion. At the same time there will be nothing in the system to prevent the officer from being known, for purposes of work, by any designation that may be assigned to him, whether he be called a sarishtadar, as under present nomenclature, or by some title such as supervisor, which more aptly describes his duties, as is above proposed. A graded system is fairer to the ministerial officer, because under it each clerk knows that seniority combined with approved service must inevitably lead to the desired promotion. It also tends to put an end to the practice, so disastrous and discouraging to the ministerial service, of introducing outsiders into an office in disregard of the claims of ihe existing establishment. If an outsider is brought in, the proper place for him, unless under very exceptional circumstances, will be at the bottom of the lowest grade. Another advantage svill be that transfers of officers of the same grade from one district to another can be more readily effected where such transfers are desirable in the interests of work. We need not further allude to this scheme here : the details of it will be found in Chapter XI, where we deal with the financial results of our proposals. CHAP. IX.] commissioners' OFFICES. 193 187. Comniissioners' ofBces are arranged in a different way from those Commissioners' offices. ^^ Collectors' and Magistrates'. In the Division. Number of Numter of fomier the bulk of the work is in English ctelks. "cferkl*"^ and the establishments nominally enter- Burdwan 23 2 tained for vernacular work, though in ESSe ::: ::: le 3 realityemployed upon English work quite Dacca 22 4 as much as the rest, are comparatively Patna^°"^ 33 4 small, varying much in diflferent Divisions. Bhagulpore' '.'.'. '.'.'. 18 4 The table in the margin, the figures in Orissa 17 2 which, liowever, cannot be strictly vouched ChotaNagporo 11^ 5 f^^^ ^i^^^^ ^j^^^ -^ g^^^^j p^^^^^^^ ^^^ prising the Burdwan, Presidency, Rajshahye, Dacca, and Chittagong Divisions, the vernacular offices are small, though they differ in each Division in the way the duties are assigned, as will be seen from the following description : — Burdwan. — In Burdwan the head-clerk is also called sarishtadar, and is reckoned as belonging to the vernacular office. This, however, is a merely nominal arrangement, as he does no vernacular work at all; the strictly vernacular establishment consists of a peshkar and one muharrir. The former attends the Commissioner's court when appeals are being heard, and reads vernacular papers ; the latter writes the few Bengali processes and notices that have to be issued. But the peshkar knows English well, and conducts all the work connected with appeals both in that language and in Bengali ; makes the translations and abstracts of vernacular papers required by the Board and Commissioner ; and takes care of the library. The muharrir keeps registers of letters issued and received, and copies letters relating to appeals. The amalgamation of this small (so-called) vernacular estab- lishment with the English office is already half effected, and its complete assimilation would be a matter of no difficulty. It would only be necessary to discontinue the title of sarishtadar, which, as applied to the head-clerk, is now meaningless ; to rate the peshkar and muharrir as clerks, and to take care that the latter know both languages. Indeed, the President, when Commissioner of Burdwan, never acknowledged any distinction between the vernacular and English branches of his office, and insisted upon every member of the staff reading Bengali papers and writing Bengali orders whenever it might be necessary. Presidency. — The staff in the Presidency Division consists of a sarishtadar, peshkar, assistant record-keeper, and two muharrirs. All these titles, however except perhaps that of peshkar, are misnomers. The serishtadar is the head-clerk, and has charge of the Excise, Land Acquisition, and Pension Departments, and does the ordinary «^ork of a head-clerk. The peshkar, though he attends the Commissioner's court during the hearing of appeals, does the work of an Eno-lish clerk. The assistant record-keeper has charge of the Miscellaneous and Municipal Departments, keeps the registers, and puts up references, and the two muharrirs are employed as copyists. Here, also, the complete amalgamation of the two offices would be merely a matter of changing names. Rajshahye. — In the Rajshahye Division the sarishtadar and head-clerk works chiefly in English, though he also has charge of vernacular petitions ; the peshkar does the work of a record-keeper, librarian, and keeper of stationery and forms. He also translates vernacular petitions. There is also a muharrir, who acts as copyist. Amalgamation may be said to be already complete in this office, in which, as will be seen from the table given above, the amount of vernacular work is small. Dacca. — In Dacca the head officer of the vernacular department is called sarishtadar in the return received by us, but he is really the head-clerk of the Revenue Department and works in English. He has served as Sub-Deputy Collector and license-tax assessor. The peshkar is in charge of the Appellate Department, and performs the same duties as the peshkar in Burdwan^ with some English work in addition. At the time of our inspection he was absent on deputation as license-tax assessor in Backergunge. The record-keeper has charge of records, both English and vernacular. Appellate work appears to be exceptionally heavy in this Division. There are also two muharrirs, one of whom assists in the Appellate Department and the other in the record-room, and there is a third muharrir, who assists generally in the work. Here all that is wanted 25 '1^'^ REPORT OP THE SALARIES COMMISSIOX. [CHAP. IX. is a change of titles, and as all the clerks know English as -well as the vernacular, the amalgamation will be easy. CMttagong. — In Chittagong the sarishtadar is a head-clerk, and does no vernacular work. The peshkar attends the court, has charge of the vernacular records, and also di-afts English letters. Then there is an official, called the head munshi, who is really an assistant to the head-clerk, and keeps the registers of correspondence in all departments. The muharrir keeps the registers of appeal cases, which, however, are not so numerous now as they were formerly, and assists the sarishtadar in both English and vernacular work. A change of titles, and perhaps a little rearrangement of duties, is desirable in this office. Chota Nagpore. — In Ranchee the vernacular and English branches of the Commissioner's office can be amalgamated with much advantage, as both depart- ments are lightly worked. There are six clerks in the revenue side, who work in English. The head-clerk looks after correspondence, drafts letters, puts up notes, and checks returns. The correspondence is exceedingly light, and the head-clerk's drafts chiefly consist of covering letters to returns and inspection reports and papers forwarded for information, and are contained in a very few lines. We examined the drafts written in December and January, and in the first month in only two instances did the draft cover more than one side of a folded sheet of foolscap ; while in the second month in only one instance did the draft cover more than one side of the docket cover. At the most, the head-clerk has no more than five or six of these routine drafts to prepare ; and, except when reports begin to come in, he admits that he has not much to do. The second clerk deals with papers in the Excise, Stamps, Political, and Miscellaneous Departments, and is generally fully employed. The third clerk disposes of the medical, police, and educational matters ; but in each of these departments there is not much original work, the Commissioner being merely a forwarding officer. The fourth clerk is in charge of the local fund bills and budgets, and checks returns and statements. He does a fair share of work. The fifth and sixth clerks assist the others, and have a comparatively easy time. The clerk who does road-cess and license-tax work has also very little to do. On the vernacular side the nazir keeps the contingent and cash accounts, and prepares establishment bills. He also keeps certain registers — seven termed the Tartibi registers of political states, four appeal registers, one for commercial cases, and one for cojsies of decisions. His most important work appears to be to look after the russud when the Commissioner goes into camp. He is very lightly worked. The sarish- tadar knows Bengali, Hindi, and English, and has an imperfect knowledge of Urdu. The head-muharrir or peskhar in the Judicial Department is a native of Behar, and speaks Urdu and Hindi. There is also a muharrir who writes out parwanahs and rubakaris. The vernacular work principally has to do with the tributary states. In 1884-85 there were 18 original cases and 8 appeals disposed of, 80 rubakaris received and answered, 573 miscellaneous petitions re- ceived and disposed of, 282 perwanahs issued, and 252 returns examined. The head-clerk and sarishtadar's appointments could be very well amalgamated, and for purely vernacular work two clerks will suffice — one to perform the present duties of peslikar and record-keeper, and another to do the work of nazir and muharrir. One of the lowest clerks in the English Department might also be abolished. 188. In Behar the circumstances of the Commissioners' offices and the nature of their work are slightly different from those in Bengal, as will be seen from the following remarks : — Patna. — In the Patna Commissioner's office there is a Vernacular Depart- ment, but it is not clear which of the clerks belong to it. Three statements have been received from this office : two in reply to our circulars, and one wliich was handed to the President of our Commission when he inspected the office. All three differ, and all attempts at reconciling them have proved unsuccessful. This fact of itself shows that no very clear distinction is jnain- tained. This is further proved by the statement of the duties assigned to each officer : a good deal of the sarishtadar's work is done in English, the peshkar acts as reference clerk in the Revenue Department, while the peshkar's duties are performed by one called " butwara head-clerk," who is rated under the English Department. The " butwara third clerk," who is also included in CHAP. IX.] commissioners' OFFICES. 195 the English Department, has charge of the correspondence of the Vernacular Department. The only two men in the so-called Vernacular Department whose duties appear to be conducted entirely in vernacular, are one muharrir, who is described as "vernacular record-keeper," and another who reads vernacular papers to the Commissioner. In fact the designations attached to most of these men do not in any way describe their duties correctly. The inference to be drawn from this state of things is that it would not be difficult, or in any way disturb the work of the office, but rather facilitate it, if the now merely nominal distinction between the English and Vernacular Departments were abolished and the practice introduced of requiring all the members of the establishment to work either in English or the vernacular, as occasion might demand. The amount of vernacular work is so much greater in this Division than in others, chiefly owing to appeals and partition cases, that it would be an advantage if all the clerks in the office, without distinction, were qualified to assist in it as occasion might arise. It is true that there is rather a large proportion of Bengalis in this office, who are said to have been appointed before the issue of the Government order restricting appointments to Behl-is ; but it is probable that they, like the men of the same class in Collectors' offices, would qualify themselves for work in the vernacular of the province, even if they have not already done so, rather than lose their appointments. Bhacjiilpore. — The arrangement in force in the Bhagulpore Commissioner's office is somewhat analogous to that in Patna. The sarishtadar does a great deal of English as well as of vernacular work ; the peshkar dockets letters in the Eevenue Department ; of two muharrirs one copies letters, while the other registers petitions, writes orders, arranges nathis, and does other work in the vernacular ; the record-keeper is in charge of records of both English and vernacular, and the assistant record-keeper copies, compares, and despatches letters. So that in this office also there is no very strict distinction kept uj) between English and vernacular work, except in res23ect to civil appellate cases from the Sonthal Pergunnahs, for which there is a clerk, most of whose work would seem to be done in vernacular, though he is borne on the roll of the English Department. Orissa. — In the Orissa Commissioner's office the practice at present in force seems to be of recent introduction, as it differs considerably from what Mr. Beames remembers it to have been in 1877, when he held the post of Commissioner of Orissa. The sarishtadar now not only supervises all the vernacular appellate work, but " drafts letters and reports, and makes precis ; " the peshkar prepares abstracts of cases in English, and keeps register of English letters connected with vernacular cases ; the record-keeper has charge of the vernacular records, and keeps accounts of cash transactions. If the objectionable practice of prdcis-writing and making Engish abstracts of cases, introduced since 1877, were done away with, there would be no difficulty in carrying out amalgamation. We are not unmindful of the fact that the vernacular of this Division is Oriya — a language in which officers are not required to qualify, and that an officer who came to Orissa as Commissioner comparatively late in life might reasonably claim to be excused from learning a new language. But as a matter of fact, although colloquial Oriya differs considerably from Bengali, the written language, owing to the extensive employment of Sanskrit words, is so like Bengali that any man of average intelligence accustomed to the latter language would after the first few weeks have no difficulty in understanding it. 25 a PA.IIT IV. ESTABLISHMENTS OP THE FUTURE. CHAPTER X. Increase of salaries — Review of the increase in cost of living since the DATE when the PRESENT RATES OF SALARY WERE FIXED — ItS CAUSES AND EFFECTS — Rates of increase proposed to salaries of various classes OF officers. 189- In Chapter II we have given a concise account of the gradual increase of salaries of ministerial officers between 1793 and 1867. In the present Chapter we have to consider the economic and social changes which have taken place since the latter date, and which in the opinion of Grovernment necessitate a " general and systematic revision of salaries." Although our own personal experience led us fully to confirm the opinion that such changes had taken place, and that they had operated to increase materially the cost of living, we have none the less felt it incumbent on us to institute a detailed inquiry into the whole subject with a view to ascertaining the extent to which ministerial officers as a class had been affected by the altered conditions of existence in which they now find themselves. It was also necessary to endeavour to determine as precisely as possible the difference between the state of things prevailing twenty years ago, when the last revision of salaries took place, and that now existing. With this object we drew up a series of questions (Appendix II), and sent them to a large number of native officials and private persons residing in various parts of the country, whom we considered both likely and competent to furnish us with information on which we could rely. The questions, as will be seen from the Appendix, were so framed as to include every detail of the social and domestic economy of native life. They may be classified as follows: — I.— The prices of grain and other articles of food about the year 1868 and at the present time. II. — The cost of ceremonies and social observances, such as marriage, shradh, puja, exchange of presents, entertainments. III. — Tbe cost of servants. IV. — Ditto of dress. V. — Ditto of conveyances and travelling. VI. — Ditto of house-rent. VII. — Ditto of medical aid and medicines. VIII. — Ditto of education. IX. — The circumstances which have contributed to bring about the changes- The replies we received were not altogether satisfactory. Those written by ministerial officers had to be regarded with some distrust, as being more the pleadings of interested persons than dispassionate statements of facts ; while those furnished by private gentlemen showed in some cases signs of not havino- been considered with sufficient care to make them thoroughly trustworthy. In addition to the exaggeration of those interested and the mere guesses of those who were indifferent, a third source of distrust was supplied by the manifest contradictions in statements coming from the same place or neighbourhood, giving rise to the suspicion that the writers were endeavouring to conceal the real facts and mislead us as to their actual condition. Very great caution has therefore been needed in making use of these replies, and, as a test of their correctness, recourse was had to official and mercantile records, from which statistics regarding prices at various periods have been obtained. Although even these statistics are not absolutely trustworthy, yet taken with, and as corrections of, the statements received from our correspondents, they may be considered as furnishing as near an approximation to the actual facts as it is now possible to obtain. 198 EEPORT OF THE SALARIES COMMISSIOK, [chap. X. Statistics and replies alike bear testimony to the general increase in the cost of articles of food, though such increase naturally varies in degree in each locality according to its importance and situation in reference to the chief trade routes and centres of commerce. We will now proceed to notice each of the above heads in succession. I.— AKTICLES OF FOOD. 190- The food of the great bulk of the amla class, as in fact of all natives of Bengal, Behar, and Orissa, consists principally of rice, dal, flour, milk, oil, ghee, and vegetables. The prices of all these articles have greatly increased, as will be seen from Appendix XVI, which contains three tabular statements : one showing the average i^rices, district by district, prevailing in 1868; another showing those for 1884 ; while the third is a comparative table exhibiting the average prices during those two years for each Division. The reason why the present prices are compared with those which prevailed in 1868 is that there was a general revision of salaries in that year. Though that revision was not based on an inquiry into the cost of living, yet it afiords a fair starting point. The figures for the whole province show the following prices, stated in terms of the number of seers and chittacks per rupee : — In 1868. In 1884. 00'±. Percentage of Chs. increase. 8 91 2-2 65-3 3'5 35-7 2-2 24-7 4 571 1 8-2 10-8 1131 14 37-3 6-2 36-5 5-3 82-6 9 72 11 83-6 Srs. Chs. Srs. Fine rice ... ... 21 9-7 11 Coarse rice ... ... 25 15 Dal (prepared) ... ... 14 151 11 Ghee ... ... 1 6-5 1 Milk ... ... 17 6-2 11 Oil ... ... 3 5 3 Condiments ... ... 6 48 2 Flour ... ... 12 3 8 Sugar ... ... 4 2 3 Fish ... ... 7 8-4 4 Meat ... ... 6 2 3 Vegetables ... ... 34 2 18 It will be seen from the above statement that there has been an increase, more or less, in the prices of all the staples, the rise being marked in the cases of condiments, fine rice, fish, vegetables — all articles of every-day consumption. The total average rise is above 60 per cent. The Divisions which appear to be most affected are the Presidency (93 per cent.), Chittagong (86. per cent.), and Behar, including the Patna and Bhagulpore Divisions (80 per cent.) ; while the least afEected is Chota Nagpore, which, from its isolated position, has been less influenced by economic changes than other parts of the country. The case of Calcutta has been considered separately, because the circumstances of the capital are so different from those of country districts. Although, as will be seen from the following table, the total average increase is only a little over 50 per cent, as against 60 per cent, in the provinces, yet the present prices are in nearly every case higher. The fact is that living was dear in Calcutta long before 1867, and prices have consequently not increased since then in a proportionate ratio to those of the provincial towns : — Fine rice Coarse rice ... Dal (prepared) Ghee Milk Oil* Condiments . . . Flour Sugar Sweetmeats... Fish Meat Vegetables ... Inl 868. Chs. In 1884. Percentage of Srs. Srs. Chs. increase. 17 8 9 94-4 20 11 8 73-8 17 13 30-7 1 4 1 2 111 8 6 33-3 3 3 3 8 5 60 " 10 8 25 4 3 33-3 2 8 1 8 66-6 4 8 2 12 63-6 4 2 100 30 16 87-5 * 6*8 per cent, decrease in price. CHAP. X.] ■» CEREMONIES. 199 II.-CEEEMONIES. 191. Almost every ceremony involves a certain amount of feasting; the cost of ceremonies is therefore greater than formerly, because all articles of food are dearer. Probably the most expensive of all is marriage, which involves not only feasting, but presents, jewellery, and fine clothes. Mamage. -^^ have endeavoured to find out whether the cost of marrying a son or daughter is greater now than formerly, but on this point our infoi-mants are divided in opinion. One gentleman of great experience, a well-known student of the habits of his countrymen, which he has depicted in several charming novels, considers that the cost of a son's marriage has not increased, whatever change has taken place having been in the direction of curtailing unnecessary expenditure ; so that the only item in which there has been an increase is in jewellery for the bride. In respect of daughters' marriages, however, he considers that there has been an alarming increase, it being now from four to eight times what it was among Brahmins, Kayasths, and Banias. Another gentleman living near Calcutta, says — " My father married ray sister to a first-class Kulin at an expenditure of Rs. 1,000 only, while I could not marry my daughter to a fourth-class Kulin for anything less than Rs. 5,000." Another gentleman considers that the average cost of marrying a son in his rank of life is from Rs. 500 to Rs. 1,000, and that of a daughter from Rs. 2,000 to Rs. 3,000. Twenty-five years ago only half of this amount would have been incurred. This calculation is probably exclusive of ornaments, the expense of which is very great. We find it quite impossible to arrive at any definite conclusion as to the actual cost of marriages, because our informants' statements vary so much one from the other. It seems, however, that the marriage of a son does not, as a rule, cost so very much more than it did in old days ; indeed, some people tell us that a father may even gain by his son's marriage. It is a strange but undoubted fact that academical distinctions command a very high price in the matrimonial market, a youth who has several " University passes " being regarded as a very desirable parti and having to be highly paid to induce him to bestow his hand in marriage. It would also seem that Kulinism, or the practice of marrying a daughter to a man of the very highest section of one's caste, and paying a large sum for the honour of having so exalted a son-in-law, is dying out in proportion as academical honours and the success in life to which they lead are more and more valued. In either case, however, the cost of getting a daughter married is very heavy, and at times even ruinous, to men of limited means, such as are most of the ministerial officers ; and the spread of education, so far from having as yet led to more reasonable practices, seems rather to have exercised a contrary influence. In Behar the marriage system is somewhat diff'erent from that in force in Bengal, but it is there excessively costly, so much so that a movement has been set on foot with the object of curtailing marriage expenses. So far as we can learn, however, this movement has not as yet met with much success in that tradition-haunted province. The question of the expenditure upon dress, jewellery, and ornaments at marriages has been merely alluded to above. It will be more fully discussed further on, under the general head of dress. This is a ceremony performed immediately after, and on the anniversary of „, ,, the death of ancestors and parents. Here, asrain, Shradh. . . j.j^, , . -^ , . <. ,i ° opinions ailier ; but on a general review of those we have received, it would seem to be the case pretty generally that while these ceremonies are performed less frequently than formerly, the cost of them, when they are performed, is far greater than it used to be. For a gentleman of good position Rs. 5,000 would not be thought an unusually large sum to spend on the initial shradh of a father. While religious ceremonies are, as a rule, less attended to by men of the advanced school of thought, even by them the shradh is not wholly neglected ; while for the orthodox Hindu it possesses peculiar importance, and is often made the excuse for lavish expenditure under the pretext of filial piety. The number of religious ceremonies which an orthodox Hindu householder „,,,.. is required to celebrate during the year is about Other religious ceremonies. ^ , ^ ,i • , o, n ,, ^ o i*u y. i twelve or thirteen, bome oi these are of course 200 REPORT OF THE SALARIES COMMISSION. [CHAP. X. less important than others. In Bengal Proper the DurgA Puja is the most costly, while in other provinces other festivals take the chief place. In this matter tradition has special force. If, as often happens, it has been the custom in any family for generations to celebrate a particular festival with more than usual splendour and solemnity, it is very difficult to abandon it. Much loss of social position and prestige would result ; and it thus often happens that the head of a family, though himself a poor man, feels bound to celebrate the Durgd Puja or other festival with great pomp, and at a cost far beyond his means. Some of our informants assert that the cost of these pujds is now double what it was twenty-five years age ; others say the cost has increased threefold, the offerings that have to be made to the idols, the priests and Brahmins, the fees to priests, and the feeding of Brahmins, which are all necessary concomitants of these acts of worship, being now so much larger than formerly. On the other hand, some gentlemen, mostly from Eastern Beno-al assert that these ceremonies do not cost more tlian formerly. This divergence of opinion can only be accounted for by supposing tliat the practice in that part of the country differs from that of other parts — an assumption which on other grounds also is highly probable. Much allowance also must be made in weighing such a large number of replies, for the religious feelings of the writers. Those who are orthodox and conservative will be prone to lament the decay of religious sentiment, and to consider that less money is sjaent on worship than of yore ; while the advanced party will be disposed to think that far too much is spent on ceremonies which have little attraction or significance for them. In addition to the regularly recurring annual festivals, there are also others of a personal kind, such as the Annaprdsana, a ceremony when a child takes ordinary food for the first time, or, as we should say, is weaned ; harna- hedha, when the ears are pierced for earrings ; upanayana^ the investiture of a young Brahmin with the sacrificial thread, which is the mark of his caste. On all these occasions expenditure has to be incm-red, and we are assured that they are all more expensive now than formerly. These ceremonies cannot like annual festivals, be neglected or omitted, as on the proper performance of them depends the religious and social status of the individual. 192- On the occasion of marriages, festivals, and ceremonies, it has always -p , , ^ been customary among Hindus to send presents of Exchange of presents. , ,, i ^"^ -i ^ .1 • /• • i 1 , . clothes and utensils to their inends and relatives. This is so firmly established a practice that it would be difficult for any one to neglect it. It is also, when practised in moderation, so pleasing and grace- ful that one would be sorry to see it go out of fashion. The expense, how- ever, in this, as in so many other matters, has very largely increased of late years It seems to be the result of a general improvement in taste, owing to greater freedom of communication with the outer world, that presents which would have been thought handsome by a good old gentleman of the last generation, would be despised by his descendants of the present day. As a good example of the increase of expenditure in this direction, we quote the statement of a head ministerial officer in a district very close to the metropolis : — " I give one instance in which the cost incurred in the inter- change of presents on religious and social occasions has been more than quadrupled, viz. the Durga Pujd presents to newly-married boys and girls. Formerly a fine Dacca dhuti and a fine chadar, a pair of shoes with gold embroidery, and a handkerchief, would suffice for a handsome present, but in these days such a present requires all these items — a fine Dacca dhuti, or waist cloth, a ,, ,, chadar or scarf, a shirt or coat (piran) made of satin or silk or any other rich stuff a silk handkerchief, a pair of stockings, a pair of English shoes, a hair-brush and comb, a bottle of lavender water, a ,, attar or English essence, a cake of toilet-soap, a bathing-towel, CHAP. X.] SERVANTS. 201 and a number of dhuties and sarees for the male and female members of the boy's family." The list is instructive and amusing, all the more so because the writer is evidently giving an instance in which he himself was a victim to social usages. The very uncertainty and irregularity with which occasions for making such presents come round renders them peculiarly burdensome to clerks who are struggling to make both ends meet on an income already barely sufficient to provide them with the necessaries of life. There has been a marked change in the style of entertainments. In ^ . former times a native dinner party was a very simple Entertainments. .^ i.l xL i? j j. ii i.i: matter : the food was not costly, nor was there any great display or variety in the dishes. All this is now altered : articles of food formerly seen only in the houses of the rich are now considered necessary by the middle and lower classes. To give a single instance. The principal articles of food given to Brahmins at a feast were previously parched grain [chira) and curds {dahi) with a few sweetmeats ; but chira is now replaced, except among the labouring classes, by cakes and pastry (luchi and kachuri) and a variety of sweetmeats, and the difference of cost is about four-fold. The average cost incurred 20 or 25 years ago in entertaining 20 persons was Rs. 5 only, while it has now risen to Rs. 20, the increase being 300 per cent. Men with moderate means — as most of the ministeral officers are — may follow the example of the wise man and refrain from giving friendly or pleasure parties ; but on the occasion of social or religious ceremonies, such as marriages, shradhs, &c., they cannot avoid feasting their relatives in some style, no matter what the cost may be. III.-SEEVANTS. 193- In former times it was not the custom to employ many servants in native households of the middle class. The men of the family did not object to take part in the work of the house, while the females drew water, swept the rooms, cleaned the utensils, and did all the cooking. Now all this is changed : the elder women, especially if widows, continue to cook, but the younger ones look upon the occupation as degrading, and a paid cook has to be entertained, unless indeed there should happen to be some elderly female relative in poor circumstances who is willing to work as a cook in return for her food and clothing. Skill in cooking seems still to be regarded as an accomplishment by Hindu ladies, and some of them occasionally amuse themselves by preparing dainties for their husbands and sons ; but the regular cooking of the daily meals of the household has to be done by servants. There is as yet, however, no fixed standard for establishments in native house- holds, and the information supplied to us by different persons varies therefore considerably. Two native gentlemen now living on their pensions in Calcutta — one of whom was a District Superintendent of Police and the other a Subordinate Judge, and who therefore represent the highest rank of officials — keep 17 ser- vants each. In the former case the monthly cost of wages is Rs. 74; in the latter Rs. 68. In both cases there is, in addition, the cost of food and clothing given to some of the servants, the amounts of which cannot be precisely stated. In a lower class of society, among sarishtadars, head-clerks, and the like, the cost is certainly nmch less. We should have liked to give definite figures on this subject had it been possible, but the statements made diverge so widely that hardly any quotation we might make from any of their replies could be taken as fairly representative. Thus the head-clerk of a suburban district estimates the usual establishment for men of his rank in life as follows : — Es. A. Cook at ... ... ... 8 4"^ Darwan „ ... ... ... 7 '. Manservant „ ... ... ... 6 [ • , ,. , ,« Boy ditto „ ... ... ... 5 >'^'^"'^'°g ^°^<^- Maid „ .. ... ... 3 I Ditto „ ... .. ... 2 8j * We think it necessary again to state that wc do not in any way vouch for the accuracy of these or any of the figures or rates quoted from the replies of our correspondents. We merely give them for what they may be worth, and because we think it only fair to allow those gentlemen to speak for themselves. 26 202 REPORT OF THE SALARIES COMMISSION. [CHAP. X. In addition, there is clothing for five servants, Es. 2 a month. The sarishtadar of the same district, however, gives the following scale : — Es. A. Cook ... ••• ••• 9 8 f including board Two male and two female servants ... 30 4 (. and clothing. Probably the differences observable are due in most cases to the diflference in the size of the families, so that it is almost impossible to strike an average. On the whole, however, it seems clear that not only has the number of servants increased, but higher wages are now given. Our native colleague, Babu Durga- gutty Banerjea, by whose experience we have been chiefly guided in this section of our inquiry, estimates the rise in wages at from 60 to 80 per cent, according to locality, and we have no reason to doubt the correctness of his judgment. IV.— DEESS. 194. That in this respect also there has been a very marked change must have struck every one who has lived long in this country. The clothes worn by Bengali gentlemen in public are now far more costly than they used to be when we first came to India; and though they dress more simply in the privacy of their owti homes, even there the growing taste for finer clothing has led to increased expenditm-e. In this matter two things have to be taken into consideration : the initial cost of articles, and the length of time they last. As a fair average estimate for Bengal Proper, we take the following, supplied by the treasurer of a Lower Bengal district, who is personally known to us, and who dresses neatly and in good taste, though not extravagantly. He writes*: — " The office dress of an individual of my station in life 25 years ago consisted of — Es. A. A plain dhuli (waist cloth) ... ... ... 18 A mirzai (jacket) ... ... ... ... 12 A scarf ... ... ... ... ••• 12 A cKapkan (tight fitting cassock) ... ... ... 18 Country slippers ... ... ... ... 10 Turhan, a piece of muslin rolled round the head ... ... 6 Total ... 5 8 " In the winter season it was the practice to wear a pair of shawls in place of the scarf, the cost of which varied from Es, 80 to Rs. 100. These were also used when attending social gatherings, and one pair of shawls lasted for about 10 to 15 years at the least. The dress now worn in office in the summer season consists of — Es. A. Trousers Shirt Alpaca chapkan Stockings Belt Made turban of silk or shawl English boots ... Handkerchief ... Scarf Total 1 8 1 4 5 4 1 3 5 4 12 18 • The Babu's language has been slightly condensed ; the substance, and in .lost cases the wording, of bis remarks is carefully preserved. CHAP. X.] DKESS. 203 *' A winter office suit is as follows : — Cashmere or broadcloth chapkan and trousers Shirt Belt Silk turban ... ... ••• English boots ... ... Handkerchief ... Stockings Shawl in lieu of scarf ... ... ... ••■ 50 Es. A. 16 1 12 1 3 5 4 6 Total ... 78 0" years ago. Now. Es. A. Es. A. 21 56 4 5 8 18 8 14 40 50 8 114 12 The shawl, of course, lasts for several years. Sometimes in place of the shawl a chogha or long cloak with sleeves (like a dressingr-gown) is used. There is now-a-days a good deal of variety in the outdoor costume of men. Some adopt an almost entirely English dress, a small cloth or velvet cap is often worn instead of the turban, and a comforter round the neck in the cold weather is used by those who have to be much out of doors. Gold watches and chains, finger-rings, studs, and handsome canes are also common. The natives of Orissa have kept to the ancient Hindu dress more generally than Bengalis ; but even there among the ministerial officers a large majority adopt the modern Bengali costume for office wear and for social gatherings. The head- clerk of an Orissa district gives us the following figures, which seem fairly correct : — Office dress Home dress Visiting dress ... Total cost per annum In Behar our impression is that the clerks and amla are less careful about their dress than those of Bengal. Even here, however, there has been a great increase in cost. The sarishtadar of a Behar district, himself a native of that province, supplies a statement, from which we take merely the totals, omitting the names of the various articles cf dress : — Office dress Home do. The simple home dress does not seem to have changed much in Behar, but the office or visiting- dress has increased in cost, not so much by changes in the style or cut of garments, as by their being made of more costly materials, and by the substitution of English shoes or boots for those of native manufacture. In addition to the increase of cost on account of the fashion of materials, the rise in the wages of tailors and washermen has to be taken into consider- ation. The greater part of the ancient native dress consisted of pieces of muslin or cotton cloth wound gracefully round the body; and although scholars have found a word in Sanskrit which is held to mean tailor, yet it is the generally received opinion that before the advent of the Mahomedans, tailor- made clothes were not much used in India. Even now only unsewn clothes can be worn in religious ceremonies. The tailor now plays as important a part in native as he does in European costume, and being more in demand than formerly, his prices have naturally risen. The unsewn clothes of old days also did not require (or at any rate did not get) as much washing as the tailor-made clothes of to day; and the washerman, like the tailor, is now an expensive item in the household accounts. 26 a 5 years ago, Es. A. 10 3 8 Now. Es. A, 20 3 8 13 8 23 8 204 REPORT OF THE SALARIES COMMISSION. [cHAP. X. 195- Native ladies and children also now wear more clothes than formerly. Although, for obvious reasons, we cannot go deeply into this delicate subject, we have ample evidence to show that both in material, fashion, and ornamentation, female clothing is more costly than before. Children also, who even in respectable families wore no clothes at all during their early years, are now often clothed in expensive garments. It must not, however, be forgotten that some articles of clothing are cheaper than formerly, such as those made of English piece-goods and the like. It is doubtful how far this cheapness counterbalances the increased outlay caused by a love of finery. Under the head of dress comes also the important question of jewellery. This, we think, must always have formed a serious item in Indian domestic economy, because in days when life and property were unsafe a man usually invested his gains or his savings in jewellery and gold and silver ornaments for his women. These could be buried in the ground in time of danger, or sold to procure funds in time of distress. It seems therefore probable that the increase of expenditure under this head will be found to be rather in more exquisite workmanship, the greater use of precious stones, and more valuable materials generally, than in the greater number of articles of jewellery worn by native ladies. On this subject one of the gentlemen already quoted writes as follows: — "It would be tedious to enumerate the different items of jewellery. Simple gold is now despised, and a profusion of precious stones is considered indispensable. A lady in the class of society to which I belong would be considered poorly adorned on three thousand rupees. Five thousand would be nearer the mark. These remarks apply only to Calcutta and its neighbourhood. This insane waste of money is not, I believe, general in the outlying districts. Twenty-five years ago a lady belonging to a respectable family used to consider herself well- adorned on Rs. 1,000 to Rs. 2,000." Taking this as trustworthy evidence for Calcutta and the suburban districts, let us now see how the matter stands in the country. The sarishtadar of an Eastern Bengal district states that a lady belonging to his class of society would, as a rule, have silTer and gold ornaments worth about Rs. 1,500. In former times more silver was worn than gold : bracelets made of shell were commonly used, as also ornaments of brass and horn : and the total value of a complete parure would in those days not exceed Rs. 600. From Dacca one correspondent estimates the cost of jewellery in former times at Rs. 500, and in the present day at Rs. 2,000. We do not reproduce the long lists of articles given by our correspondents, as they would not be intelligible without illustrations; but it may be stated in a general way that they consist of chains for the neck and waist, ornaments for the head, earrings of many kinds, nose-rings, bracelets for the arms and wrists, finger-rings, ankle-rings, brooches and clasps of various sorts. A head-clerk in a Northern Bengal district, himself a native of the place, estimates the cost of a set of jewellery in former times at Rs. 1,000; in the present day at a little over Rs. 2,000. From the same part of the country a writer of somewhat lower rank than the last named gives the figures as Rs. 300 and Rs. 1,000 respectively. A third, of more moderate ideas, mentions Rs. 370 and Rs. 600. In Behar there does not seem to have been so great an increase in the cost or quantity of jewellery worn as in Bengal. Indeed, while some of our informants give figures which show only a very slight increase, others assert that there has been none at all. v.— CONVEYANCES. 196. There is room for doubt on this subject. It is true that many ministerial officers who formerly walked to and from their offices now go in a conveyance of some sort, though a very large proportion still continue to walk ; but the cost of all public conveyances is very small, and there must be set against it the saving by rapidity of transit which enables men to live furtlier away from their place of business. Thus, men holding clerkships in Calcutta, where everything is dear, can live in the various towns and villages along the lines of railway, where living is much cheaper, and save the cost of their fare by railway. CHAP, X.] CONVEYANCES — KENT — MEDICINE. 205 steamer, tramway, or country boat many times over. Even where hackney carriages are used, it is customary fur five, six, or more clerks to share one carriage between them, and by so doing, and by beating the coachman down to the lowest fare, the cost to each indivitual becomes very trifling. We do not think this an important item of expenditure. In connection with this subject it has oeen suggested to us that the facilities for railway travelling now lead to ministerial officers visiting their homes more frequently than they used to do formerly. Men who used not to visit their homes oftener than once or twice a year, now run home whenever a public holiday occurs. It can hardly be urged that this custom leads to any very great expense, because a man cannot go home for one of these holidays if his house is more than about 12 hours' journey distant, and the cost of a 12 hours' journey by third class, or even by intermed.iate class, is very small. Besides, we have reason for believing that a much larger number of clerks and amla take their families with them wherever they are posted than was formerly the case. This practice of travelling frequently by rail cannot, therefore, be so common as to constitute a serious addition to the cost of living. VI.-HOUSE-EENT. 197. It may be admitted that the rent of houses in the native part of Calcutta has risen considerably during the last quarter of a century, but it is difficult to decide the exact amount of increase. So much depends upon the situation, and so much upon the terms which the tenant is able to make, that it is only natural that there should be much diversity of statement. Of those gentlemen who write concerning Calcutta, some think the increase has not been more than 20 to 25 per cent., others again place it as high as 60 or even 100 per cent.; and one writer, of generally moderate views, holds the opinion that while the rents of large houses have not increased, those of small ones have doubled within the period under consideration. The increase in rates of house-rent undoubtedly contributes to induce so many clerks to live at Howrah, in the suburbs, or at the towns along the line of rail. In large towns, such as Dacca and Patna, there has apparently been a considerable rise in house-rent, though it is everywhere much less than in Calcutta. In many rural towns no houses are to be had for hire, and ministerial officers have to build for themselves. This involves some outlay at first, but in places such as Purneah, where the houses are built only of mat and thatch, the initial outlay is not very large, while there is consider- able saving in the long run. In the matter of house accommodation, however, the desire for greater comfort and an increased attention to sanitary matters has led to ministerial officers taking larger and more expensive houses than they would have required years ago. This is one of those points in which it is rather taste or fashion than absolute necessity that has led to an increase in the cost of living of late years. Vn.— MEDICINE. 198. Withtheprogressof knowledge and science, the old system of native medicine with its charms, incantations, and other superstitions is fast dying out, and resort is freely had to the European method of treatment. The good derived from the change is great and palpable, and no man begrudges even heavy expenditure to save the lives of himself or his family. Many, however, undoubtedly look back with some regret to the native system, which, whatever its failings, was remarkably cheap. There was no such thing as the settled daily fee of a physician, much less a fee for each visit. The remuneration of a native physician [kabiraj) generally depended on the pecuniary means of his patient. For ordinary cases requiring three or four days' treatment, a fee of a couple of rupees, including the price of medicine, was considered fair from a family man whose income was Rs. 20 or Rs. 30 per mensem. At the present time, and under the altered system, four times the sum would hardly meet the requirements of such a case. In mofussil stations the amla class suffer great distress owing to their inability, for want of means, to obtain good medical advice and medicine for their family and children. An ordinary Assistant Surgeon's fee within about a radius of two miles from his home is from Rs. 2 to Rs. 4 per visit, and three such visits would swallow up half the monthly salary 206 EEPOET OF THE SALARIES COMMISSION. [CHAP. X. of an amla on Rs. 20. Under the old system the practitioners of medicine had not received an expensive education, and having generally to deal with comparatively cheap indigenous drugs, could afford to attend on the sick and supply them with medicines on terms compared with which the charges for medical treatment of the present day are enormously heavy. Even kahirajes now-a-days charge more than they used to, in imitation of their European rivals. It is also confidently asserted by many of our informants — men who certainly ought to know — that sickness has increased among the class of Government employ (5s very much of late years. This they ascribe to several causes, such as the greater prevalence of malarious fever, which some go so far as to describe as general deterioration of the climate ; weakness of constitution induced by insufficient food ; increased mental and physical exertion, and the like. It would carry us far beyond the limits of our inquiry to discuss all these points ; but as regarus the class of clerks and amla with whom we are specially concerned, our experience leads us to think it probable that many, if not all, of these causes have been at work of late years to produce enfeebled constitutions. But whether the Bengalis of to-day are less robust than those of former gener- ations, is a question which we have no means of deciding ; though we would call attention to the fact that it is only of late years that such close attention has been paid to the health of the people, or that observations have been made and statistics recorded. For all that we know, deaths from disease may have been as common in former times, or even more so, than now. In those days if men died, no one noticed it ; now if mortality exceeds by ever so little the normal rate, it at once attacts attention and gives rise to inquiry. In many parts of the country so short a time as twenty years ago if a man fell ill he was left to die or recover as best he might ; no medical aid was sought for. At most some incantations were made by the females of his family, and in the wilder parts of the country this state of things still prevails ; while in more civilised parts the doctor is called in at once. Consequently we have no difficulty in believing that among the amla class more money is spent on medical men and medicine than formerly, and we think it unnecessary to inquire whether this arises from greater prevalence of ill health or from greater carefulness. The result is the same in either case. • VIII.— EDUCATION. 199- It is not necessary for us to say much on this head. The immense and rapid progress in education made by the upper and middle classes in Bengal during late years is a matter too well known to call for any long discussion. The class of Government employes especially has been forced by circumstances to contribute to this progress. Clerical work being their only means of earning a livelihood, they must perforce educate their sons, and educate them as highly as they can, if they are to succeed in life. It was only to be expected that the cost of education should gradually increase ; and this has, we are assured, been the case everywhere in spite of the constant increase in the number of schools, whose competition might have been expected to render education cheaper. The expense is not grudged, — nay, is considered as a profitable investment, but it swallows up an inconveniently large portion of the scanty income of men like the ministerial officers. The causes which have contributed to the increase are chiefly the following : — \st — Private tutors are now held to be absolutely necessary, and generally employed. 2nd. — Though books are cheaper now than formerly, yet a greater number and variety of them, in the shape of "keys," " helps," " abstracts, " and the like, are now required. 2>rd. — Rates of tuition fees have risen with the increase in the number of pupils, and the consequent demand on the teaching power of schools. 4^A.— The period of study lasts now much longer than before. To a person who happens to be the guardian of a number of children — sons, nephews, cousins, &c. — the expense of supporting them at scbool forms a heavy burden. CHAP. X.] MAHOMEDANS AND NATIVE CHRISTIANS. 207 To these considerations must be added the otherwise gratifying fact that female education is also progressing, and that a man of the amla class, especially in the more advanced districts, is often almost compelled to give his daughters some sort of education. It is true that the practice has not yet become very general, but where it has, it leads to some additional expense. 200. The foregoing remarks refer only to the Hindus, who constitute the majority of the ministerial officers in all districts. Christia^s"^'^'^^ ''"'^ ^^^'''^^ The Mahomedans, however, must also have been affected by the general increase in the cost of living, though not perhaps in quite the same way as the Hindus. The increased dearness of articles of food and clothing, of house-rent and medicines, tell of course just as much on them as on others, and tbey suffer equally from the more expensive fashions in eating, dress, and furniture. They also have recourse to English doctors and to native doctors trained on the European medical system. Even where they still consult Mahomedan hakims, they find that these men, like the Hindu kahiraj'es, have raised their prices. But, on the other hand, they do not incur so much expense for the education of their children, nor are their reli- gious and social ceremonies so numerous, or necessarily so costly, as those of the Hindus. Feasting is not so unavoidable a concomitant of ceremonies with them, nor does public opinion or religious usage weigh so heavily on them in these matters. They have more liberty and indejDendence of action both in religious and social matters. It is true that when they do entertain they do it often on a grander scale, and they are able to indulge in a larger range of viands ; and in this respect we learn that there is more ostentation and outlay than in former times. Meat is more eaten than it used to be, and curries, pilaos, and other made dishes are more frequently introduced. In the matter of servants, judging from what our informants tell us, their expenses are comparatively light; they keep fewer servants than Hindus, and do not pay them so highly, and they do not, as a rule, keep a separate cook. Much the same is the condition of Native Christians, who, however, appear to have been led into increased expen- diture by a partial adoption of European habits. The number of persons of this class in Grovernment service is, however, so insignificant as not to affect perceptibly the general question. 201. From the above resumS of the information that we have been able to _ J « X collect, it is clear that the increased cost of living in Causes and effects. ., ' ,, , ^,^ ,^ , « , ° the present day, compared with that of twenty or twenty-five years ago, is attributable to two causes : first, the rise in price of all the necessaries of life; and secondly, a higher standard of comfort and refinement. The first of these two causes has been established beyond a doubt by a comparison of price-lists : the increase has naturally not been the same in all parts of the country, nor for all descriptions of articles. The purchasing power of the rupee is, however, less than it was in respect of all articles of ordinary use. The opening of the country to foreign trade, and the rapid and vast extension of means of communication, have led to considerable exportation of food-grains. The population has increased immensely, and now presses far more heavily on the productive resources of the country than formerly. A great portion of the export trade is in the hands of foreigners, and that portion of it which is in the hands of natives, while it enriches the producing and trading classes, does not in any way benefit those who do not belong to either of those classes. On the contrary, with a steadily rising market, those who live on fixed incomes find their circumstances more and more straitened every year. It is true that there has been a great increase in the area under cultivation, but it is more than doubtful whether this increase is proportionate to the increase in population, which has more than doubled in the course of the last 80 years. It is believed that the population of the Lower Provinces at the beginning of the present century was not more than 30 millions ; in 1835 it was estimated at 36 millions ; while in 1872 it was found by census to be 63 ; and in 1881 as much as 70 millions. The f requnt recurrence of years of scarcity and famine has also contributed to keep up prices of food-grains, and thus to make the position of ministerial officers one of increasing difficulty and hardship. The second cause is more difficult to deal with, because here we are confronted not only with facts, but with opinions and states of feeling which it is not easy 208 REPORT OF THE SALARIES COMMISSION, [CHAP, X. to estimate at their proper value. The increased facilities for communication with foreign countries and between different parts of this country, while they have, on the one hand, stimulated the export of food stuffs, have, on the other, led to a more active import trade, and numei'ous articles of luxury and use which were unknown to their grandfathers have become familiar to the present geiieration. It might perhaps be argued that though ministerial officers are justified in asking for an increase of salary on the ground that the necessaries (jf life are now dearer than before, they are not justified in basing such a request on the ground that they live more comfortably and expensively than formerly. The homely proverb of cutting one's coat according to one's cloth might with justice be applied to them and they might be told that the number of young men qualified by education for the public service is now so great that Government would have no difficulty in obtaining any number of clerks at even lower salaries than are now paid. We might point to the fact that whereas a man holding a B. A. degree of the Calcutta University could command a salary of Rs. 100 a month, or even more, twenty-five years ago, one sees in the present day holders of the B.A., and even of the M.A., degree eagerly competing for posts of Rs. 20 and Rs. 30. All this might undoubtedly be urged, but there are, we think, strong reasons why it would hardly be either wise or generous to press such an argument against the class of men we are dealing with. It would not be wise, because undoubtedly men encumbered with debt, distressed, and discontented, cannot be expected to make efficient public servants. They may be led to eke out their scanty salaries by dishonest means and underhand practices ; and even if honest, they in many instances seek to add to their income by working out of office hours. Some act as private tutors ; some keep under a feigned name small retail shops ; others engage in commercial ventures, or take contracts for earthwork or building (also under feigned names) ; others, again, act as commission agents, or practise homoeopathy or other systems of medicine. Such occupations necessarily distract their attention and divert their energies into other channels than the duties of their appointments. They do their work in a half-hearted way, and suffer from the overwork which they impose upon themselves to make both ends meet. While it is not wise, therefore, to press the argument above suggested, it is also not generous. In a very great majority of cases these men cannot help themselves. There are doubtless many among them who, if they consulted merely their own wishes or tastes, would be perfectly satisfied with the simpler food, clothing, and lodging that were good enough for their fathers. But when even the more independent inhabitants of civilised countries in Europe are unable to resist the pressure of public opinion, and the temptation to " keep up appearances," how can we expect the Hindu to do so, bound as he is by the strict rules of a religion, which lays down laws for every action of life, and subject as he is to the restraints of a social system of extreme rigidity ? The cultivator and artisan classes have undoubtedly benefited by the rise in prices of agricultural produce and the higher wages paid for manual and skilled labour. They are better fed, clothed, and lodged than formerly, and they are not compelled to spend so much money on ceremonies, social observances, and the education of their children. Men of the classes from which our "ministerial service is recruited have always held a higher position in native society than the peasant and the artisan, and in order to preserve that superiority in face of the rapidly-growing prosperity of these latter, they are to a certain extent driven to greater display and expense in dress, food, and other matters. The pressure upon the middle classes is severe. We are led to believe that it is more so in Behar than in Bengal ; but it is very great everywhere, and it is the more felt because escape from it by adopting a reduced style of living seems impossible. A man who some twenty years ago, on the occasion of a social or religious ceremony, invited a hundred guests, cannot but feel that he has sunk in the world if he can now only afford to invite 50 or 60 ; and when it is the custom to set before the guests expensive delicacies, and to make presents of costly imported articles, the same feeling prevents him from adopting a cheaper style of entertainment or giving simpler presents. He would lose rank and prestige by so doing, and tnis would involve also the loss of many advantages which he derives from the esteem and respect of his CHAP. X.] INCREASE OF SALARIES. 209 acquaintances. It is not, perhaps, easy for Englishmen to understand native feeling in these matters. The chains of society lie so much more lightly on us and the society in which we move, is so much more tolerant and reasonable, that we can hardly put ourselves in the place, or sympathise with the sentiments, of a man who ruins himself to give his daughter a splendid marriage or to celebrate the puj'd for which his family has always been renowned. Even among us, however, it is not uncommon for people to keep up a display in excess of their means. 202- Assuming that on the grounds now set forth sufBcient cause has Proposed rate of increase to been shown for increasing the salaries of ministerial salaries. officers, we have next to consider what should be the ratio and amount of such increase. That it should be, as far as possible, {)roportionate to the increase in the cost of living that has taken place since the ast revision of salaries, is obvious ; but from the nature of the case it is difficult to state precisely what that increase has been. In the item of articles of food, for which we have figures of a tolerably trustworthy kind, we have shown above that the increase ranges from 49 in Chota Nagpore to 93 per cent, in the Presidency, the total average rise for the whole Lower Provinces being above 60 per cent. When, however, other matters, such as clothing, house- rent, and the rest, are taken into consideration, the calculation becomes more intricate ; and even those whom we have consulted, and who are naturally very deeply interested in the matter, are unable to agree on the point. An analysis of their replies and opinions reveals very startling discrepancies ; one gentleman, for instance, estimating the total increase under all heads at 100 per cent., while another living in the same station puts it only at 50. The probability is that the increase varies, not only in different ranks of society, but also in different districts ; so that any one rate of increased salary for the whole country would not afford the same relief everywhere. On the other hand, it would probably give rise to much discontent if we were to recommend a greater increase in some districts than in others. The best way to settle the matter will probably be to fix such a mean as will be fairly appli- cable all round. This will, it is true, afford more relief in some places than in others ; but if we assume that there has been an all-round increase of 75 per cent, since 1867, and recommend a proportionate increase of salaries for the whole of the Lower Provinces, it will have the effect of granting sufficient relief even to the least favoured districts, and will thus remove all occasion for discontent. Our colleague Babu Durgagutty Banerjee points out that the Revision Committee of 1867 did not fix the salaries at that time with any reference to the cost of living, and that to make a fair comparison we ought to go back to the early years of British rule, when the ministerial establishments were first organised, and since when there has not been any increase of salaries at all proportionate to that which has taken place in the cost of living. We do not see the necessity for this, but, as our colleague desires it, we publish the figures he has collected, without admitting that they have any direct bearing on the present subject : — A comparison witli the prices which prevailed in the early years of British adminis- tration, when the ministerial establishments were mainly organised, shows the increase to be still more striking, as will be evident from the following comparative table : — Average Prices of Chief Staples In the early period At the present Percentage of of British rule.* time.f increase. Rice, wheat, and barley ... 12 as. per md. Rs. 2-8 per md. 233'3 Bujra, jowar, and maize... 8 „ „ 2 „ 300 Pulses of all kinds ... 10 „ „ 2-4 „ 260 Ghee ... ... 3 as. per sr. 14 as. per seer. 366'6 It now remains for us to determine the scale of salaries in the light of the foregoing remarks. Finding, as we do, that the cost of living may fairly be taken to have risen, in the aggregate, to 75 per cent, as compared with 1867, ■when the present scale of salaries was fixed, and that there are unmistakeable • Colebrook's Husbandry of Bengal, p. xii. t Bengal Administration Seport for 1884^89, p. 194. 27 210 REPORT OF THE SALARIES COMMISSION. [CHAP. X. indications on all sides of a tendency upwards, we consider it desirable, not only in the interest of the officers concerned, but also in the interests of the service and of the public at large, that the scale should be raised as much in reference to the present and prospective rise in the cost of living as the state of the finances may permit, though an increase to the full extent of 75 per cent. would be more than could possibly be conceded by Government. This is the more desirable, as the officers attached to the other departments, namely, the Subordinate Judicial, Executive, and Educational services, as also to the Police and Opium branches, have of late years had their position and prospects improved. Our proposals on this subject will be found in the next chapter. CHAPTER XI. Revision of establishments — Classification of districts (i) according to WORK, (ii) ACCORDING TO PRESENT SCALE OF ESTABLISHMENTS — ESTIMATE OF ESTABLISHMENTS TO BE ENTERTAINED IN (i) THE GENERAL DEPARTMENT OF Collector-Magistrates' Office, (ii) the Account and Taujih Depart- ment, (iii) the Treasury, (iv) the Record Department, (v) the Nazir's Department, (vi) Non-Regulation Districts, (vii) Subdivisions, and (viii) Commissioners' Offices. 203. In our introductory chapter (see paragraph 3) we indicated the line of inquiry which seemed best calculated to work out the points laid down in the Government resolution. We proposed first to ascertain what reductions were possible in the various branches of routine work, and next to estimate the reductions of ministerial establishments which would be thus rendered possible The first part of this task we have accomplished to the best of our ability in the foregoing chapters, but when we find ourselves face to face with the second part, we are met by unexpected difiiculties. After making calculations of a very elaborate and intricate character, and considering with the greatest care and attention the effect of reduction of work upon the strength of establish- ments, we are led to the conclusion that no definite assertion can be made. We might say that the effect of our proposals would be a reduction of one-fourth of the routine work of an ofiice, or of one-fifth, or any other fraction ; but such an assertion would at once be falsified by the facts of some particular district. Moreover, some of the classes of work in which we propose reduction are constantly varying in quantity. For instance, in the chapter on sanctions (Chapter IV) we propose to relieve Collectors from the necessity of applying for sanction for the performance of a considerable number of official acts, but it is from the nature of the case quite impossible to predict how much letter-writing will be saved by this proposal in any given district, or in the whole of the Lower Provinces. The occasions on which it is necessary to apply for sanction vary with the circumstances of the work of each district to such an extent as to place the matter wholly beyond the limits of an arithmetical calculation. The same consideration applies also, though in difi'erent degrees, to returns, registers, reports, and correspondence. Nor is this the only source of uncertainty ; the laws under which district officers work are constantly changing. Even while we have been engaged on the business of this Commission, three important measures have come into operation, which seriously affect the amount of work in district offices — we refer to the Tenancy Act, the Income Tax, and the Local Self- Government Act. The first-named has already caused a very considerable accession of work in certain districts, as will be seen from the fact that in the 24-Pergunnahs no less than 1,352 notices and Rs. 8,687 in fees have been received by the Collector under section 12 of the Act from the 1st December to the 31st April last. Additional registers have been opened, and a large extra staff of peons has been entertained. The nazir's work, and consequently that of the sarishtadar also, has very much increased. If this is the case in the 24-Pergunnahs, there is fair ground for believing that there will be a great increase of work in other districts also, and this would to a great extent vitiate any calculations based on the amount of work that had to be done in each district before these heavy additional kinds of work were introduced. Under these circumstances, the only course open to us has been to measure the relative importance of districts by the information as to the amount of work in each supplied us by the district officers, allowing for such reduction of work in future as, according to the best estimate we could frame, would probably result from our proposals. Under this system each district has been treated separately — a method which is obviously more likely to result in 27 1st grade A ... from Rs, 120 to Es. 200 1st „ B 80 „ 140 2nd „ A 50 70 2nd „ B 40 60 2nd „ C 30 50 3rd „ A 20 40 3rd .. B 20 30 Special grade 70 „ 100 212 REPORT OF THE SALARIES COMMISSION. [CHAP. XI. due consideration being given to each than if they had all been treated under some general, and perhaps arbitrary, system of classification. 204. We now enter on the consideration of establishments for the future. In the report of the Committee which determined a similar question in 1868, the districts were broadly divided into two classes, A and B, and a scale of salaries and establishments was fixed for each class. Subject to numerous modifications introduced from time to time to suit altered circumstances, this classification has been generally maintained up till the present; but in the years which have elapsed since the date of the last revision, legislation has brought about changes in procedure, and intro- duced fresh subjects and systems of administration, so that it is no wonder that the old scale and classification are in many places no longer suited to the new order of things. A further disturbing influence has been the rise in prices and the cost of living, and the natural consequence of these changes has been a demand for additional establishments and increased emoluments from the districts most affected ; while other districts, in which the effects have been less marked, have not been slow to follow suit from time to time with similar claims, advanced with more or less persistency. The main features of the scheme of revision in 1868 were these. The Committee made three classifications — (i) of districts, (ii) of salaries, and (iii) of ministerial officers. Districts were divided into two classes, A and B ; salaries into the different grades specified in the margin ; while the clerks were classified according to their official designation and the depart- ment, English or vernacular, in which they worked. Having adopted this three- fold classification, the next step- in the Committee's scheme was to combine the classes, by distributing the officers among the various grades of salaries according to districts. This is a ^somewhat peculiar and intricate combination ; and as it is confusing to find the same letters denoting at one time districts and at another grades of salaries, it will be convenient to illustrate by an example how the system worked. The sarishtadar in a Collector's office (or court, as it is termed in the report) in districts of class A was allowed a salary in the first grade (A) of salaries, while the same officer in districts of class B was placed in the second grade (B) of salaries ; again, while a Collector's record-keeper in districts of class A is placed in the second grade (A) of salaries, the same officer in B districts is found in second grade (B) of salaries, and in all districts the record-keeper attached to Magistrates', Judges', and Commissioners' offices is relegated to a still lower grade, viz. second grade (C). The distribution of officers in the several grades is contained in Appendix H of the Committee's report, which is reproduced in Appendix No. XVII of this report for the sake of easy reference. The considerations which guided the Committee in arranging the districts into two groups, and into two only, are thus described in their report : " We are not indeed unmindful of the fact that the extent and nature of the duties devolving upon the xninisterial officers of all grades employed in the several district courts vary materially according to the circumstances of each district. But a precise adjustment of salaries in proportion to the amount and kind of work done would involve a somewhat minute classification of districts ; and we have thought it undesirable to attempt the task. We know from experience that, having regard to the very uncertain criterion which published statistics of cases disposed of in any court afford as to the actual work which has to be performed by the ministerial officers attached to it, such an attempt is beset with much practical difficulty, and is unlikely to result in the attainment of the desired object. We think it, however, practicable and proper to distinguish a few districts in which the business is, beyond all doubt, lighter than in others. To the superior ministerial officers of those courts, therefore, we propose to assign a special rate of salary, lower than that which we recommend for the corresponding class of officers in the other districts. This distinction should not, we think, be applied to the lower ranks of minis- terial officers, as the rates of salary which we have proposed for such officers admit, in our opinion, of no further reduction." CHAP. XI.] TESTS OP IMPOETANCE OF DISTRICTS. 213 The districts to which the lower scale of salaries was assigned are the follow- ing. These were placed in class B, and the remaining districts in class A : — Magistrates' Courts. Bankoora. Furreedpore, Pubna. Balasore. Beerbhoom. Maldah. Bogra, Pooree. Chumparun. Collectors' Courts. Bogra. ]5alasore. Pooree. Beerbhoom. Furreedpore. Bankoora. Maldah. Howrah. Pubna. Chumparun. ] Sunderbuns. This classification, it will be seen, was not the result of any searching inquiry, or made on a close consideration of the amount and kind of work done in each district, or of other factors which go to determine the relative importance of districts. The omission of these important elements was unfavourably commented on both by the High Court and the Government of India when they came to consider the scheme, and was characterised as a serious defect. For this reason, and also because no attempt had been made to reduce the numerical strength of establishments while providing for increased salaries, the Government of India at first demurred to accept the scheme with- out further inquiry ; but eventually the Committee's proposals, with certain modifications, were sanctioned on a representation by the Government of Bengal that all the establishments had recently undergone a close and careful revision, and that no fresh general inquiry could possibly lead to any considerable reduction of mimbers, while it would cause great further delay in carrying out a most necessary reform. The chief alteration made in the scheme by the Government of India was the exclusion of the clerks of the English offices from participation in the new scale of salaries proposed. This is a matter to which we shall have again occasion to refer. 205. In entering upon our inquiry, we were mindful of the adverse comments on the scheme of 1868, and therefore decided to take such measures as would avoid or lessen the possibility of our proposals becoming obnoxious to a like criticism. We began the inquiry by calling for information regard- ing the pay and strength of the establishments in each district office, and the nature of the duties performed by each clerk. In asking for the information on the last point, our object was to obtain an acciu"ate idea of the daily work of each officer ; and the information was asked for in such a form as would practically enable each clerk, subject to the correction of the head of his office, to make out the best case he could for himself. As the replies were extremely voluminous, we have not thought it necessary to reprint them all in the appendices. We, however, have given a specimen in Appendix No. XV. We further desired to obtain a comprehensive review of the condition of each office at stated periods separated by fixed intervals, and district officers were therefore required to furnish us with a comparative statement of the amount of English correspondence in certain years in all departments, on the Collectorate as well as on the Magisterial side of the office. We selected the years 1875, 1880, and 1884, and it may be well to state our reasons for making this selection. In calling for information on the many and various topics which came within the scope of the Commission, we had to avoid throwing an undue amount of work on establishments in answering our inquiries, and were therefore careful to cast our requisitions into such form and shape that they could be filled up from materials already at hand in district offices. To have required information as to facts and figures in a form different from that in which it already existed in the Collector's records would have caused an immense amount of labour, resulted in delay, and probably have given rise to demands for special establishments to prepare the materials we required. We therefore so regulated our call for information regarding correspond- ence that the figures had merely to be extracted from the regi.sters main- tained in each office under the Board's rules or similar rules of Govern- ment. We showed a like solicitude to avoid giving trouble in regard to the vernacular branches of work, and we may say that our requisitions have generally been answered promptly, and without any complaint of the trouble 214 REPORT OP THE SALARIES COMMISSION. [CHAP. XI. involved in the compilation. The most convenient basis for comparison would undoubtedly have been the figures for 1869, when the last revised scheme of establishments in mofussil offices came into operation ; but as a differ- ent system of classification of correspondence obtained then from what is now followed, it was thought that the diversity of practice would probably render a fair comparison impossible on the data so obtained. The present system of classification was prescribed in 1874, and for this reason the years 1875, 1880, and 1884 were selected for comparison. We have used the information supplied in answer to our calls as tests for measuring the importance of districts. We do not pretend to say that the amount of work is greatest in precisely those districts which show the largest amount of correspondence. The test of correspondence is only one of many, and by itself might be fallacious, as it does not attempt to discriminate between the different quantities or qualities of work. It is, however, a valuable test as far as it goes, for every letter received or issued, whether important or not, causes a certain amount of labour to the office as regards registration, docketing, and despatching, the relative importance of the letter not being an item for con- sideration in these respects. Indeed, it may sometimes happen that where the correspondence relates to matters of trivial importance, the task imposed on the clerks is greater than where the letters deal with more important subjects, for it is precisely in the latter class of cases that the district officer relieves the clerks of a large share of work, which he expects them to do for him in routine matters ; so that, generally speaking, we may accept the figures showing the extent of correspondence as a partial, though not a complete, index to the relative importance of districts. In addition to this test we have adopted several others, which will be considered in their proper place. For example, on the Collectorate side we have taken the main heads of business and have compiled statements for 1875-76, 1880-81, and 1884-85, showing the number of items of business under each head. On the Magistrate's side we have had similar statements drawn up for the same years, which include all the multifarious clerical work of ministerial officers, which, whether in English or the ver- nacular, does not fall under the head of English correspondence, or admit of being tabulated as such. Another test applied is the number of estates and the number of separate accounts opened in each district ; while a further test is the number of treasury receipts and payments. Owing to the diversities of practice, and to difference in the kind of work in districts, the application of a single test cannot be expected to be decisive in fixing the relative imjjortance of districts, but a combination of several tests tends to correct these inequalities and to give results more approaching accuracy. Then, again, our knowledge of local peculiarities, which make work heavier or lighter, enabled us further to correct such inequalities. By processes of this kind we have succeeded in preparing a table in which the districts are arranged according to their relative importance. Having thus generally indicated the nature of our tests, we proceed to discuss each one, at first separately, and afterwards in combination. 206- Appendix No. XVIII shows the order of the districts according (l)to the amount of correspondence in 1884-85 in the Collectors' offices. English General Department of Collectors' offices, and (2) to the cost of the clerks working in that department. It also gives the number of clerks. The results of these two tests may be thus compared : — Order of first group of ten districts. No. According to correspondence. According to cost. 1 2 3 4 5 6 7 8 9 10 24-Pergunnahs. Patna. Shahabad. Dacca. Mymensingh. Chittagong. Midnapore. Gya. Burdwan. Jessore. Patna. ) ^ , Chittagong. 1 ^l"*^^- 24-Pergunnahs. Sarun. Midnapore. Gya. ) Mozofferpore. > Equal. Durbhanga. ) CHAP. XI,] TESTS OF IMPORTANCE OF DISTRICTS. Order of last group of ten districts. 215 1 Pubna. Pooree. 2 Rajshahye. E^s's^r!^^"-- 3 NoakhoUy. 4 Tipperah. Chumparun. ) l'^ • 5 Chumpariin. 6 Bogra. Balasore. 7 Bankura. Pubna. 8 Howrah. Maldah. 9 Balasore. Bogra. 10 Dinagepore. Howrah. "We give the first ten and the last ten districts merely as a specimen to show general results. Full lists will be given further on. The circumstances of Calcutta and the Sunderbuns being special, we have omitted them from the above comparison. We have also not included the non- regulation districts, as in them the establishments in the revenue, criminal, and civil departments are very much intermingled. The following points call for remark in connection with this statement. Burdwan and Gya are about on an equality as regards amount of correspondence, but the latter has an establish- ment costing 38 per cent, more than the former. Again, the 24-Pergunnahs has a much larger correspondence than Patna ; but the establishment in Patna costs 12 per cent, above the expenditure in the 24-Pergunnahs. Khulna and Nuddea are nearly equal in point of correspondence, but the establishment of the former is 44 per cent, above the latter. There is the same difference between Rajshahye and Maldah and between Backerganj and Rungpore under similar circumstances. The existence of such inequalities as these clearly indicates the need for the revision of establishments which we are undertaking. A further source of error in this test is the fact that in many districts, as already explained in Chapter IX, sarishtadars and other amla, nominally entertained for the purpose of doing work in the vernacular, do as a matter of fact draft and copy letters in English and perform duties which more strictly belong to the clerks of the English Department. 207. Appendix No. XIX has been compiled for the sake of arranging the districts according to present 1. Settlements. . _ _ - . ^ _ 2. Divisions. 3. Suits under tlie rent laws. 4. Applications under the rent laws. 5. Executions of decrees under tbe rent laws. 6. Notices of enhancement served by orders of Collector. 7. Notices of relinquishment. 8. Eesnmptions. 9. Mutations. 10. Acquisition of land and property for public pur- poses. 11. Excise cases. 12. Miscellaneous. 13. Miscellaneous cases connected with Government estates. 14. Pleadings prepared in Government and other suits. 15. Applications of all kinds under Act XI of 1859. 16. Appeals of all sorts to Collector. 17. Applications for purchase of waste lands. 18. Sales for arrears of revenue. 19. Sales of putni talooks. 20. Sales of waste lands. 21. Claims to money in deposit. 22. Stamp cases. 23. Certificates. gradation of importance based on an analysis of the returns of the principal heads of work, in the vernacular general department of Collectors' offices, in 1884-85, in comparison with the order as determined by the cost of the clerks entertained in that depart- ment. The items of business selected for this test are those enumerated in the margin. Miscellaneous business has been omitted, as it is a somewhat elastic term, owing to the diversity of practice of district officers ; for while some officers will enumerate all the little odds and ends of work which do not strictly fall under a fixed head as miscellaneous, as miscellaneous, others will take no note of them ; further, it includes bills, items of interest and pension payment, and also English correspondence of all departments, some of which has abeady been taken note of in Appendix XVIII. For these reasons we regard the figures under miscellaneous business as a less sure test than the figures for special subjects which can be tabulated on a fairly uniform plan in the several districts. Taking, then, tho totals of these special items for 216 REPORT OF THE SALARIES COMMISSION. [chap, XI. 1884-85, we obtain the following results. In two districts, viz. Midnapore and Chittagong, the items of business are above 30,000 ; in the single district of Cuttack they are above 20,000 ; in Sarun and Pooree they are above 15,000 ; in Mozufferpore, Shahabad, Patna, and Dacca they exceed 10,000. We have here specified the first nine districts in the order of importance according to the table which we are considering. Following these, there are 10 districts where the figures are above 5,000, while in the remaining 17 districts they are below 5,000. In determining the cost of establishments debitable to the vernacular depart- ment, we have taken the entire cost of the Collector's normal vernacular establishment, and have added to it half the cost of the establishment enter- tained for Deputy Magistrate-Collectors under the scale authorised in the Board's Rules, pages 39 and 60, volume I. The other half we have debited to the cost of the Magistrate's vernacular establishment. This seems a fair adjustment of the anomalous arrangement already described in paragraph 173, Chapter VIII. As there pointed out, the so-called Deputy Collector's establishment is often employed in the general work of the office, and has no connection with its nominal head. The order of the first and last groups of ten districts in comparison with the cost is as follows : — Ko. According to Work. According to Cost. 1 2 3 Midnapore. Chittagong. Cuttack, Dacca. 24-Pergunnahs. Cuttack. 4 5 6 7 8 9 Sarun. Pooree. Mozufferpore. Shahabad. Patna. Dacca. Backerganj. Fvirreedpore. Chittagong. Mymonsingh. Midnapore. Shahabad. 10 Hooghly. Rungpore. Order of last group of ten districts. 1 2 Eajshahye. Maldah. Gya. Pubna. 3 4 5 Rungpore. Nuddea. Beerbhoom. Maldah. Is.. }^'^- 6 7 Pubna. Khulna. Bhagulpore. Beerbhoom. 8 9 10 Bankura. Chumparun. Bogra. Durbhanga. Chumparun. PurneaL It will be observed that while Midnapore, Chittagong, Patna, Mozufi'er- pore, Sarun, and Pooree stand 1st, 2nd, 8th, 6th, 4th, and 5th in order of work, in point of cost of establishment they stand 8th, 6th, 22nd, 23rd, 16th, and 20th respectively; while the 24-Pergunnah8, Dacca, Furreedpore, Backerganj, Mymensingh, and Rungpore stand 2nd, Ist, 5th, 4th, 7th, and 10th in point of establishment, and in order of business 17th, 9th, 13th, 18th, 16th, and 29th respectively. Such inequalities are also' apparent as regards other districts. The difference may be expressed in another way. Taking for instance Sarun and Cuttack, it will be seen that although the difference in the amount of work is about 27 per cent., the difference in cost is about 53 per cent. Taking two other districts, viz. Dinagepore and Monghyr, it will appear that though the amount of work in the latter is about double of that in the former, yet the cost is nearly equal. Instances of similar disparities can be CHAP. XI.] COMBINED ORDER OF DISTRICTS. 217 multiplied. It is to be noted that out of 49,335 cases in Midnapore 44,566 are certificate cases for recovery of arrears of road cess, zemindari d&k cess, and other demands, and 2,191 are miscellaneous cases. In Chittagong 11,953 are mutation cases in charge of a special department, 15,786 certificate cases, and 6,202 are miscellaneous cases. In Mozufferpore and Sarun the number of certificate cases are 10,741 and 15,716 respectively, while in Patna the number of miscellaneous cases amounted to 2,470. In Purneah nearly half the number represents notices of relinquishment. In the districts of the Orissa Division the rent suits, applications under the rent laws, and executions of decrees under the rent laws, amount to 3,386 in Cuttack, 2,245 in Pooree, and 2,682 in Balasore. In Pooree there were 11,762 certificate cases, and in Cuttack 1,809 miscellaneous and 1,117 land acquisition cases. In the districts of the Dacca Division and in Monghyr the large proportion of certificate cases has tended to swell considerably the aggregate of vernacular business. These, however, are details which will require consideration when fixing the scale of establishments for each district. 208. Magistrate^ s office. — The amount of correspondence in the English Department of the Magistrate's office affords a reasonable test for measuring the work in that branch of the establishment ; but as regards the vernacular office we have felt some difficulty in selecting a suitable basis for computation, as there is a large amount of work performed which is incapable of being reduced to a common standard for purpose of comparison. In an early stage of our inquiry we addressed a letter to each District Magistrate, calling for a statement showing the number of entries in his office and court registers, which it was thought would afford a fair indication of the amount of work done under certain heads ; and from the statements supplied we have been able to compile the table given in Appendix No. XX, which shows, in addition to English correspondence, the amount of work in the vernacular, including such subjects as appeals, complaints, courts-fees, warrants, attendance of witnesses, applications for copies, emigration, licenses under the Arms Act, processes, confessions, parwanas, &c. In the columns which give the cost of the Magistrate's estab- lisliment, we have included half the cost of the Deputy Magistrate-Collectors' clerks, the other half being taken into account on the Collectorate side, as stated above in the last paragraph. The statement gives the following results as regards the order of districts : — Order of the first group of ten districts. No. According to Work. According to Cost. 1 2 3 4 5 6 7 8 9 10 Mymensingh. Patna. Jessore. Baokerganj. Sbababad. Midnapore. 1 j, j^ ilowran. ) ^ Kungpore. 24-Pergunnahs. Dacca. Baokerganj. Chittagong. Mymensiugh. Midnapore. Furreedpore. Hooghly. Tipperah. Rungpore. Order of the last group often districts. No. According to Work. According to Cost. 1 Cuttack. Bogra. 2 3 Mozufferpore. J ^^ ' Pubna. Sarun. 4 Durbhanga. Pooree. 5 Tipperah. Khulna. 6 Maldah. Maldah. 7 Balasore. Beerbhoom. 8 9 s^'r°^-}Eq«.i. Balasore. Shahabad. 10 Bankura. Durbhanga. 28 218 REPORT OF THE SALARIES COMMISSION. [CHAP. XI. This statement is open to the following criticism. While in some instances a proper ratio is maintained between the cost and amount of work, in others there is a remarkable divergence. For example, the 24-Pergunnahs comes eleventh and Mymensingh first in order of work, yet the establishment of the former costs about 30 per cent, more than that of the latter ; it also costs 45 per cent, more than it does in Patna, which is second on the list in work. Dacca and Monghyr are about equal as regards work, but there is a differ- ence of 45 per cent, in respect of cost in favour of the former. Again, the 24-Pergunnahs occupies a middle place between Eungpore and Nuddea in point of work, yet the cost in the 24-Pergunnahs is as much as 44 and 63 per cent, in excess of the cost in the two latter districts respectively. Chitta- gong, Maldah, Balasore, Bogra, and Bankura are nearly on an equality as regards work, but in respect of cost there is a diSerence ranging from 36 to 72 per cent, in favour of the first-mentioned district, which cannot be entirely explained by the higher cost of living in Chittagong. The result on the Collectorate side has confirmed our impression that the revenue business in Chittagong is heavy, but in magisterial business this is not the case ; and " this is the result we should be led to expect when we consider its area, popu- lation, and subdivisions in comparison with those of large districts like Dacca, Backerganj, Mymensingh, Patna, and Midnapore. In fact, the establishment in Chittagong for magisterial purposes is unduly high. Noakholly and Purneah are on an equality as regards work, but in the cost of establishment there is a difference of about 35 per cent, in favour of the former. The large districts of Gya, Shahabad, and Sarun also have establishments inferior in cost to those of several districts where the work is lighter. All these inequalities, and others already pointed out, we shall endeavour to redress when providing the establishments for each district in the future. 209. So far, we have prepared for the English and Vernacular General Departments on the Collectorate side, with certain exceptions, a statement show- ing the order of districts according to work, and a similar statement embracing the same departments in the Magistrate's ofiice. We must now combine these statements in order to ascertain into what order the districts will fall if the entire work of both offices in the departments in question be taken into consideration. We propose, as already explained, to amalgamate the Collector's and Magistrate's office, and for this reason have considered in the aggregate the work in both offices for the purpose of classifying districts. The departments included have much in common, and are susceptible of combination into a single office under one head. The departments excluded are the Accounts, Treasury, Taujih, Eecord, Excise, Eoad Cess, Khas Mahals, Zemindary Dak, Irrigation and other special departments. The work in the Account and Treasury Department is of a special kind, and cannot be computed on the same basis as that of other departments. A similar remark to some extent applies to the Taujih and Record Departments. The Eoad Cess and Zemindary D^k establishments are not paid for out of provincial funds, and the clerks engaged for any one of these departments must work in that department, and in that only, whereas under our amalgamation scheme it is intended that an officer of one department shall work in another as the exigencies of business may require. The Excise, Khas Mehal, Irrigation and other special establishments will also be omitted from our calculation. The first- mentioned establishment has lately been strengthened, and the others vary so much in strength in different districts that it would introduce a disturbing element to bring them into consideration in determining the relative impor- tance of districts. Appendix No. XXI shows the combined order of districts according to the total amount of work, and the result is as follows : — 1. Patna. 2. Mymensingh. 3. Dacca. 4. Midnapore. 5. Shahabad. 6. Monghyr. 7. 24-Pergunnahs. 8. Sarun. 9. Gya. 10. Jessore. 11. HoogUy. 12. Furreedpore. 13. Backerganj. 16. Eungpore. 3 CHAP. XI.] COMBINED ORDER OF DISTRICTS, 219 17. MozufFerpore. ") 18. Cuttack. [.Equal. 19. Purneah. ) 20. Pooree. \ -n, , 21. MoorshedalDad. / -^^^^^• 22. Burdwan. 23. Khulna. 26. Bhagulpore. 27. Howrah. 28. Cliumparun. 29. Beerbhoom. ") t^ i 30. Dinagepore. j^l^al. 31. Eajshahye. 32. Balasore. 33. Tipperah. 84. Pubna. 35. Maldah. 36. Bankura. ") t;, , 37. Bogra. j^l'^^- 210. Althougli this result has been arrived at by a careful compilation and comparison of materials, we must repeat the caution expressed some pages back against supposing that it has been attained by infallible tests, or that it is anything more than what it professes to be, an approximation. The very unexpected position occupied by certain districts is a good illus- tration of the extreme uncertainty of information based merely upon figures. Our own personal experience, and that of most officers who may study this list, cannot but lead to its rejection in some respects. We leave it here to show that we have carefully elaborated the replies furnished by Collectors and Magistrates, not because we feel able to accept it unreservedly as a final arrangement in respect of every district. That Monghyr, for instance, should be a heavier district than Backerganj is incredible to any one who knows the two districts. The same may be said regarding the position occupied by Pooree as contrasted with Moorshedabad or Durbhanga. One defect in the lists given up to this point is that they are based on the figures of the year 1884-85 only. In that year (or in fact in any single year) unusual circumstances, such as floods or scarcity, may largely increase the work of a particular district and give it, for that year, a place far higher up in the general lists than it is permanently entitled to. Although we had collected figures for the three years 1875-76, 1880-81, and 1884-85, yet after studying them carefully we deliberately decided, for the following reasons, to base our calculations mainly on the figures of the last- mentioned year, as being more likely to represent the present amount of work in the General Department of district offices than the average of the years mentioned : — (1) On examination it appears that the figures for the year 1875-76 supplied from some districts are not confined to the General Department, but represent the total number of letters received and issued in all departments, including those relating to partition, wards, and other departments which are not being dealt with in this section of the report. This arose from the fact that the Board's system of classifying correspondence by departments and collections prescribed at the close of 1874 was not carried out on a uniform plan in every district in the following year. (2) There was an abnormal increase of correspondence in 1880-81 owing to census operations. In some districts the corresjjondence was much more than doubled owing to this cause. (3) Changes in jurisdiction during the last ten years are a disturbing element in some instances, such as 24-Pergunnahs, Nuddea, and Jessore, which have each been curtailed of some portion of their area within the period mentioned. (4) Even if the figures for 1875-76 could be generally relied upon, the average for the three years 1875-76, 1880-81, and 1884-85 would not in many instances adequately represent the extent of the correspondence at the present day, which has increased owing to a variety of causes. This is especially exemplified in the case of Miduapore, Howrah, Jessore, Rungpore, Dacca, Mymensingh, Chittagong, Patna, and Shahabad. (5) Similar objections apply, but in a more marked degree, to the figures showing vernacular business in the CoUectorate. (6) In regard to criminal business, the figures for 1875 are incomplete, in many instances the old records having been destroyed. 28 a 220 EEPOET OF THE SALARIES COMMISSION. [chap. XI. But though, for the reasons g^ven, the three years' figures do not adequately represent the state of business in each district at the present day, yet they afford a fair indication of the gradual growth of work in the decade to which they refer, and it was with this object that we collected them. It will also be instructive to compare the result which they give with the order of districts as obtained from one year's figures ; and this result too may be employed as an additional test in combination with the other tests. "We proceed to apply this test. Appendix No. XXII compares the correspondence of the three years in question, and shows the order of district according to the total result. Appen- dix No. XXIII contains the order according to vernacular business in a Col- lector's office for the same period ; while Appendix No. XXIV shows the result obtained by combining the order in Appendix No. XXI with the order given in the two last-named appendices. The result is as follows : — Order of districts according to the amount of work in the English and Vernacular General Departments of Magistrate and Collector's office. According to the figures of 1884-85. According to the correspond- ence of 1875-76, 1880-81. According to the vernacular business of Collector's Office According to coUimns 2, No. 1 Appendix No. XXI. 2 and 188-1.-85. Appendix No. XXII. S in 1875-76, 1880-81, and 1884-85. Appendix No. XXIII. 4 3, and 4 in combination. Appendix No. XXIV. 5 1 Patna. 24-Pergunnalis. Chittagong. Patna. 2 Mymensingh. Patna. Midnapore. Midnapore. 3 Dacca. Shahabad. Cuttack. Shahabad. 4 Midnapore. Hooghly. Pooree. Darc7'"°'^'i Equal. 5 Shahabad. Mymensingh. Balasore. 6 Monghyr. Nuddea. Sarun. Mymensingh. 7 24-PerguiiDahs. Midnapore. Mozufferpore. Monghyr. 8 Sarun. Burdwan. Shahabad. ChitUgong.|^^^^j 9 Gya. Dacca. Patna. 10 Jessore. Gya. Dacca. Hooghly. 11 Hooghly. Furreedpore. Moorshedabad. Bakerganj. Gya. 12 Monghyr. Monghyr. Nuddea. ) -p , 13 Backergunge. Bhagulpore. Noakhally. Bakergunge. \ ^l"'''- 14 S^r'-W^'- Jessore. 24-Pergunnahs. Burdwan. ) t-. , Cuttack. JEl'^*'- 15 Khnlna. Burdwan. 16 Eungpore. Chittagong. Durbhanga. Jessore. 17 Mozufferpcre.") Sarun. Hooghly. Mozufferpore. 18 Cuttack. > Equal. Eajshahye. Mymensingh. Pooree. 19 Purneah. ) Purneah. Gya. Moorshedabad. 20 21 Pooree. 7 t7„„„i Moorshedabad. j ■^^"'''• Backerganj. Eungpore. Tipperah. Purneah. IZZT"'-W'^^- 22 Burdwan. Durbhanga. Furreedpore. Durbhunga. 23 Khulna. Furreedpore. Jessore. Eungpore. 24 KtaT^'^'^^l- Mozufferpore. ISuddea. Khulna. 25 Cuttack. Moorshedabad. Bhagulpore. 7 t^ ■, Noakholly P^^"*'' 26 Bhagulpore. Howrah. Eungpore. 27 Howrah. Tipperah. Eajshahye. Balasore. 28 Chumparun. Beerbhoom. Pubna. Eajshahye. 29 gl^rbTorl^^-l- Pooree. Maldah. Tipperah. 30 Baiikura. Khulna. Beerbhoom. ") rr i Howrah. j Equal- 31 Eajshahye. Maldah. Bhagulpore. 32 Balasore. Chumparun. Dinagepore. Maldah. 33 Tipperah. Noakhally. Beerbhoom. Chumparun. 7 -v i Dinag^re. j Eq^^l. 34 Pubna. Balasore. Bankura. 35 Maldah. Dinagepore. Bogra. Pubna. 36 l^Sr]^^-^- Pubna. Chumparun. Bankura. 37 Bogra. Howrah. Bogra. These tables may not be free from defects, but it must be confessed that there are certain districts, and these by general consent the more important ones, which, by the apphcation of any one of the tests, steadily appear iu tlie first rank ; while others, which it is the fashion to class among the least impor- tant, as invariably find their position in the lower groups. Whatever may be thought of these lists — and we shall not be surprised if they are assailed by some officers — it must, we think, be at least conceded to us that we have examined the subject from every possible point of \ie-w aud done all that lay in our power to arrive as near as possible to a definite conclu- sion on a subject beset with difficulties, and about which absolute certainty and permanent classification are almost unattainable. In fixing the strength of establishments, we shall, as already stated, consider each district separately with reference to its requirements ; and in determining what grades of officers CHAP. XI.] COMBINED ORDER OF DISTRICTS. 221 are to be assigned to each district, and how many of each grade, we shall in addition consult the above order of districts, and also be guided by our know- ledge of local peculiarities and of any special circumstances which ought to be taken into account. 211. The determination of the strength and scale of establishment to be assigned to each district necessarily depends upon the manner in which work will be distributed among the various departments ; and in considering this part of the subject we take into account the large reduction in work which will result from the introduction of the several measures of reform discussed in the preceding chapters. We have also been guided in some measure by our indivi- dual experience in district work, supplemented by the information we have acquired from office inspections ; and we have especially taken note of the elaborate synopsis which each clerk has drawn up of the duties on which he is engaged. The substitution of control by inspection for control by returns will bring about a considerable reduction in work in connection with the preparation of returns. More than half of the Board of Revenue's returns will be abolished, while those that remain will be simplified or submitted less frequently. It is also intended to dispense with several miscellaneous returns on both sides of the office, and there will also be a complete abolition of unauthorised returns. The officers who will be relieved from the labour of preparing returns will find themselves with leisure to perform other more important duties. In answer to our first circular (Appendix II), the clerks have described their several functions in great detail, and we find numerous entries to the following purport in the English and Vernacular Departments of both sides of the office, in the statement of work of the sarishtadars, head-clerks, peshkars, junior clerks of all degrees, and muharrirs : — " prepares periodical returns," '' assists head -clerk in the preparation of returns," " compiles returns in the vernacular," " submits information for returns," '* supervises the preparation of vernacular returns," " examines registers," '* prepares explanations for returns," — all of which remarks are evidence of the relief which will be afforded throughout the offices by the change in the system of returns which we advocate. The relief will come in the first instance to the muharrirs, who prepare the materials in the vernacular, from which the return is compiled ; then to the peshkar or sarishtadar, who brings the materials together into a complete whole ; next to the English clerk, who translates the return ; and finally to the head-clerk or English-knowing sarishtadar, who is responsible to the Collector or Magistrate for the correctness of the return. In like manner the revision which we have proposed in the registers will cause a diminution in work, especially in the vernacular branch of the Collector's office. The important changes we have suggested in the matter of reports will be followed by a considerable reduction in work in every branch of both offices ; while the correspondence in the English office will be lessened in consequence of the more extended powers which will be conferred upon Commissioners and Collectors in the matter of sanctions for the disburse- ment of money and the performance of official acts. The rules we propose for recording and keeping correspondence will set free for other duties several clerks who spend weary hours in filling registers and docket covers with laboured abstracts of the contents of the letters, which are seldom read or referred to ; and our other suggestions for simplifying work may also be expected to bring about a reduction in the work of an office. If to these proposals we unite another, which is a very important part of our scheme, we may confidently expect that district officers will see their way to dispensing with no incon- siderable portion of their present establishments, and thus a means will be afforded for providing an increase to the salaries of those who remain. That part of our scheme here referred to is the amalgamation of the Magistrate and Collector's office, the details of which have been considered in paragraphs 182 — 185, Chapter IX, and which is commended to us by the following reasons : — 1. All the departments will be under the control of one officer. 2. The work of the several departments will be conducted on the same system. 3. Interdepartmental correspondence will be abolished. 4. Double sets of accounts — one in the Account Department Collectorate and another in the Magistracy — will be unnecessary. 222 REPORT OF THE SALARIES COMMISSION. [cHAP. XI. 5. There will be saving in the cost of establishment, as two heads on equal pay will not be required, a reduction in all grades of the establishments, and saving in postage and contingencies. The fullest effect can be given to the scheme of amalgamation in those districts where all the clerks are already acquainted with English and the vernacular of the district. If clerks are retained who do not know English or the vernacular of the district, the advantages of the scheme will be pro tanto impaired. Under present arrangements, important orders and circulars require to be translated into the vernacular, and vernacular returns and reports require to be translated into English, and this portion of work will be reduced on amalgamation. The work of the two departments, though not of the same nature, can still be managed under the same head ministerial officer. The scheme has also this great advantage, that when there is a pressure of work on a particular clerk at one time, other hands can assist him in some way or other. The post of Magistrate's accountant may be abolished, detailed accounts of deposit receipts and repayments, miscellaneous receipts, 2)ounds, ferries, canals, and circuit-house accounts being kept by a clerk of the Account Department CoUectorate, instead of abstract accounts, which that department keeps under the present system. The Nizamat establishment in Moorshedabad Collector's office, now paid by Government, may be amalgamated with the General Department of the office. The present establishment consists of a sarishtadar on Rs. 120, a clerk on Rs. 50, a muharrir on Rs. 20, an accountant on Rs. 80, an assistant accountant on Rs. 35, — in all five persons at a cost of Rs. 325, including an allowance of Rs. 20 to the CoUectorate Accountant. The number of EngHsh letters dealt with in 1881-85 was 951, and the number of Persian letters 344. The Account Department has to draw out pension bills and pay more than 600 Nizamat pensioners. One clerk acquainted with English and Persian may be added to the General Department, and one clerk to the Accountant Depart- ment. The pay of each need not exceed that of a second clerk or second accountant. The services of others may be dispensed with. 212. Appendix No. XXV shows the work in each branch of the offices which it is proposed to unite into one General Department, so tabulated as to serve as an index to the number of clerks required for the work to be done. In one column is entered the amount of English correspondence, which obviously admits of combination, while the work in connection with revenue cases, certificate cases, and vernacular business in the criminal courts, which are all judicial or quasi- judicial matters, is separately treated in another column. We have already shown that it is impossible to fix upon any definite fraction to represent the exact extent to which work will be reduced when full effect is given to our proposals. The results will not always be uniform. In some districts it may be possible to show a reduction of one-third or one-fourth, while in others it may not be more than one-fifth or one-sixth. We must, however, choose some approximate proportion ; and after full consideration we think, we shall not be far wrong if we estimate that there will be a general reduc- tion of work in connection with correspondence, revenue returns, and registers to the extent of one-fifth in every district. On this basis there are two modes by which we may determine the number of clerks that will be required in the future : one is to reduce the present number of clerks by one-fifth, and to provide suitable salaries for the remainder, and if there was a proper correla- tion between the present amount of work and establishments, we might be tempted to adopt this simple and equitable mode of proceeding ; but having regard to the numerous instances of inequalities and disproportions, which we have already indicated in paragraphs 206 — 208, we feel bound to put it aside and have recourse to another plan, which, though more troublesome, will, it is hoped, have the effect of providing establishments for each district on a uniform system, having reference to the extent of the work to be done. The mode of calculation which we would adopt is to determine what should be a reasonable outturn of work for each clerk in respect of his chief duties, such as the disposal of letters and cases, and to base the requirements of each district on the result. Excluding 52 Sundays and 33 holidays, the number of working days may be taken to be 280. A reference to Appendix No. XVIII CHAP. XI.] STRENGTH OF ESTABLISHMENTS. 223 shows that the average number of letters disposed of by each clerk in some Collectorates is only three, while in many, such as the 24-Pergunnahs, Jessore, Rungpore, Burdwan, Bhagulpore, and Dacca, it is between four and five, and in some few, Hooghly, Nuddea, Mymensingh, and Shahabad, for example, between five and six. Taking the districts named as typical districts, we estimate that five is a reasonable number of letters for each clerk to be expected to dispose of on the average daily, in addition to the performance of miscellaneous duties, such as making entries in registers, compiling and copying returns, putting up notes and abstracts, corrections of the Board's rules, &c. The disposal of five letters may not seem a large daily outturn, but it should be borne in mind that it includes every item of work in connection with a letter, such as registering, docketing, abstracting, noting, copying, and despatching and the like. Taking the amount of reduction of work at one-fifth, it will require a very complicated calculation, in which fractions will be introduced, to reduce by one-fifth the amount of correspondence as shown in Appendix No. XXV, and then on the result ascertained to calculate the number of clerks required, on the assumption that each clerk can dispose of five letters a day. It will give nearly the same result if we adopt the simpler method of adding a fifth to the average daily outturn of each clerk and making the calculation on the total amount of correspondence of 1884-85 without any deduction. We have therefore retained this amount in the statement, and have calculated the number of clerks required on the assumption that each can dispose of (5 -[- ith of 5 = ) six letters per diem. By this method we avoid a large number of fractional calculations without vitiating the general result. A similar calculation of the work in connection with revenue cases other than certificates gives six cases for each man daily, or 1,680 yearly, in addition to miscellaneous business, under which head is included entries in registers, process-writing, filling up fly sheets, &c. The number of cases dealt with in 1884-85 by each clerk in the districts of Chittagong, Mozufferpore, Bhagulpore, and Purneah was 1,277, 1,048, and 1,650 respectively ; but we think that when the several departments are amalgamated, and reduction effected in the number of returns, parwanahs, and rubakaris, it will be quite possible for each clerk to dispose of six cases daily. As regards certificate cases, it is estimated that 15 cases for each man daily, or 4,200 per annum, will be a fair share of work. In Shahabad and Purneah, where there are special clerks for work in connection with certificates, the average number of cases disposed of in 1884-85 by each clerk was 4,354 and 3,195 respectively ; and consider- ing the nature of work in regard to these cases, 15 per man does not seem an excessive demand. Where no clerk is shown in the Appendix for the Certificate Department, it is to be inferred that the number of clerks assigned for general case work of the Revenue Department is considered sufficient for general revenue as well as certificate case work. The vernacular criminal business is calculated at 50 per man per diem, or 14,000 per annum. The present average in some of the districts is higher than this ; but as the clerks in the establishment of Deputy Magistrates are also employed generally for vernacular business, the exact average cannot be ascertained. As regards entries in registers, writing of processes, &c., besides miscellaneous work, 50 items of business per man per diem is a fair amount of work. We have not tried to reduce the amount of vernacular work in the Criminal Department, as no such reduction or simplification can be made without the approval of the High Court, nor can the number of judicial returns, &c., of the Criminal Department be reduced. 213. It should be remembered that on amalgamation all the officers jointly and severally will be available for every kind of work. When, therefore, there is a pressure of work in one branch of the office, the clerks of the other can be employed, as they will be under the same Superintendent. Besides the number of clerks allotted for different kinds of work, as stated above, we have allowed for each district a record-keeper for current cases, who will also be librarian, a superintendent for general supervision, and a number of bench clerks for attending courts. The latter will also be employed on general duties when not required in court. In addition to this we have allowed a Mugh interpreter for Chittagong, 224 REPORT OP THE SALARIES COMMISSIO^f. [CHAP. XI. and a clerk for English and Persian correspondence in connection with the Nizamat Department in Moorshedabad. We would not give a separate establishment for the Salt Department in the 24-Pergunnahs or Khulna, it being intended that the work shall be done by the clerks of the General Department, as is the case in other districts. As regards the Salt and Customs establishments in the districts of the Orissa Division, they may be abolished entirely when the work in connection with those dejjartments is trans- ferred to Madras. The special establishments now employed in certain districts for land registration and land acquisition work have not been considered, as they are temporary and will be abolished as soon as the work is finished. The six clerks employed in Howrah for registration of inland traffic and traffic on the river Hooghly are shown at the foot of the Appendix. We think, however, they might well be dispensed with We have not included the establishment required for work in connection with the inland emigration. There is one clerk employed on this work in Chittagong, and the district officers can apply for sanction of additional establishment under section 19".^, Act I of 1882, where the work is heavy and the fees realised are sufficient to cover the expenses of establishment. Where the work is light it can be done by the clerks of the General Department, The number of emigrants registered in the districts named during the year 1884 was as follows: — Burdwan ... ... ... ... ... 1,202 Bankura ... ... ... ... ... 1,691 Midnapore ... ... ... ... ... 1,879 24-Pergunnah8 ... ... ... ... 5,588 Patna ... ... . . ... ... 1,260 Gya ... ... ... ... ... 4,298 Shahabad ... ... ... ... ... 1,741 Monghyr ... ... ... ... ... 7,422 The number of emigrants registered in Chittagong during the year 1884 is 446, while in Bhagulpore the number registered is 511. If, therefore, no special establishment is required for the work in Bhagulpore and the other eight districts mentioned above, it is reasonable to suppose that in Chittagong there is no absolute necessity for a clerk. In Beerbhoom 250, in Durbhanga 170, and in Sarun 127 emigrants were registered; in some five other districts a few cases of registration occurred, but none elsewhere. The General Department thus formed will have no connection with the work of the Eoad Cess, Excise, Khas Mehal, Court of Wards, and Land Acquisition and I/and Registration Departments, where there are special establishments for the purpose. The certificates, however, issued for realisation of cesses under Act IX (B.C.) of 1880 have been taken into account in considering the establishment required, as under recent orders the working of the certificate procedure is placed under the control of one officer for the purpose of preserving uniformity in work. In the districts of Midnapore, Hooghly, Dacca, Gya, Shahabad, Mozuffer- pore, Durbhanga, Sarun, and Cuttack, where the number of certificates for realisa- tion of cesses is large, one clerk, and two in Cuttack, should be deputed from the Road Cess Department to help the General Department in writing out notices, &c., the pay of these clerks being debited to the Road Cess Fund. If this is done, there will be a saving in cost in the proposed scale of establish- ment, which may be utilised in granting increase of pay to clerks of other departments. 214. Having determined the number of clerks required for each district with reference to the nature and amount of work, it remains to consider the division into grades, the rate of pay to be attached to each grade, and whether the scale should be fixed or progressive. The grades and rates adopted by the Committee of 1867 are given in paragraph 204 of this report, and it will be observed that the rates are progressive, but owing to the exclusion of the clerks of the English offices from the benefits of the scheme their salaries have remained fixed. Wlien the districts of Durbhanga and Mozufferpore CHAP. XI.] FIXED AND PROGRESSIVE SALARIES. 225 were formed in 1875 by the disintegration of the old district of Tirhoot, the scheme, while leaving the amla of the Vernacular Departments of the Magistrate-Collectors' offices in Mozufferpore in their old position as regards biennial increments, in the new district of Durbhanga provided a fixed scale of salaries instead of the progressive rates set forth in the Revision Committee's scheme, and the fixed scale, with a few exceptions, still obtains in that district. Furthermore, in districts generally, extra clerks employed in the Vernacular Departments since the date of the revision have sometimes been taken on at a fixed in preference to a progressive rate of pay. So that there are two modes of regulating salaries working side by side in district offices — the fixed and the progressive scales. la the English and Vernacular Depart- ments of the Collector and Magistrate's offices in the 37 districts included in our scheme of amalgamation mentioned in Appendix XXV, the number of officers on fixed and graduated salaries is as follows : — Kumber. Minimuni. Maximum. Fixed. Number. Minimum. Maximum. Fixec Bb. Es. Es. Rs. Es. Rs. 61 120 200 S8 . 25 5 ... 120 379 20 30 19 80 i40 I ... 22 13 100 90 .<. 20 17 • •• 80 2 18 2 ... ... 75 1 16 1 ... ,.. 72 9 ... 15 1 • • • 70 1 • ■• 12 1 64 1 • •• 10 8 • • > 60 1 ... 9 48 'so 70 1 ... 8 14 ... ... 50 — - — — 19 40 60 • •• 9 • •• 40 6 30 "so . . ■ Total on progressive pay ... 831 8 ... ... 35 Ditto fixed pay •• . 282 35 .•• ... 30 309* 20 40 ... Grand Total ■■• 1,113 1 • • > 28 2 « • . 26 • One of these clerks in Chittagong gets a personal allowance of Bs. 30 per mensem in addition to his pay. 215. Ill deciding between the conflicting claims of a fixed and progressive rate of pay, we unhesitatingly declare our preference for the former. The progression adopted on the recommendation of the Committee of Revision in 1868 was an increase every second year of one-tenth of the difference between the maximum and minimum salary of each grade, so that it takes an officer twenty years to rise from the lowest to the highest step in a grade. In the case of the higher grades, to which, as a rule, an officer can hardly hope to attain until middle age, he finds himself compelled to retire long before he reaches the maximum, and he suffers not only in pay, but also in respect of his pension, which is calculated on the average of the pay drawn for the last five years immediately preceding the date of retirement. We may illustrate this by a reference to the case of the sarishtadars, which has been under consideration in the correspondence referred to in the margin. Under orders of the Financial Department the cost of an establishment on progressive pay is taken to be the mean between the minimum and maximum rate, on the assumption that a clerk passes through each gradation of pay. But if he never reaches the higher grade, the mean is reduced, and there is a clear gain to the Financial Department, which professes to grant a certain scale of pay for an officer, whereas the actual rate allowed is much less. In this view the Grovernment benefits at the expense of the district office. The sarishtadar is one of the highest paid officers in the district, and Government professes to remunerate his services at Rs. 160 a month, which was considered a very liberal allowance when the scale was fixed, but in reality Government has obtained his services for a lower sum, while getting he credit of giving a much higher rate of remuneration. 29 Government order No. 464 — 157LB, dated 23rd February 1882, to the Board of Kevenue, and con- nected papers. 226 REPORT OF THE SALARIES COMMISSION. [CHAP. XI. When a new office is created, it will generally be found that the head of the office, when proposing a scheme of salaries, prefers a fixed rate of pay. There are two reasons for this : first, he is able to estimate for an establishment at a less cost than if he prepared the estimate on the basis of progressive pay, and there is therefore a greater probability of its being favourably considered by the officeror department whose duty it is to sanction the scheme or recommend itfor sanction ; secondly, the preparation of the proposition statement gives less trouble. The first point can be very well illustrated by the case of the Durbhanga establish- ments, which seem to have been deliberately put down at a fixed rate of pay, so Vide paragraph 2 of Govern- as to avoid the appearance of Costing a larger sum ment order No. Vi,°. dated 24th to Government. On the second point, m our February 1882. experience it is a very rare occurrence for a proposi- tion statement to be correctly prepared. We have known many instances of the return of proposition statements over and over again for fresh submission in consequence of mistakes in the mode of calculating the mean pay. There could hardly be any more striking instance of the enormous trouble which the rule of biennial increments causes than the case of the Durbhanga establishments already alluded to. The Commissioner for the time being, solely from a desire to keep down the initial cost, as exhibited to the Financial Department, entailed by the division of Tirhoot into two districts, provided a fixed pay for the clerks of the Durbhanga district, whereby he not only got the credit of creating a new district at a moderate cost, but the clerks also benefited in the first instance, for the salaries assigned to them were at a higher rate than they would have got had they begun at the minimum rate of a progressive scale. The clerks were contented for a time, but bye and bye, when no biennial increments accrued, began to clamour for the system of progressive salaries. The discontent has been going on for years, and is not yet settled. The case began with the mistake of the Commissioner in 1875, and for eleven years a correspondence has been going on, in which high officers of the Government of India and of the Government of Bengal, as well as the Board of Revenue, Commissioners, and district officers, have taken part. A rule a breach of which entails such an enormous amount of labour when an attempt — and that an unsuccessful one — is made to close it, carries with it its own con- demnation. The system of annual or biennial increments to salaries is not looked upon with favom' by the recipients. In the large majority of cases the increase does not amount to more than Rs. 2 a month after intervals of two years, and though an officer does not like being passed over, the small increase is no great incentive to careful and diligent performance of work. The reward is too trivial and too long deferred. To sum up. The system of graduated rates of pay is not popular with the clerks; it causes a great deal of extra work in the preparation of proposition state- ments ; it is frequently set aside whenever it suits an officer to disregard it ; it very considerably increases the labour of preparing the budget statement ; and lastly, it is extremely unfair in its incidence to a deserving class of officers. For these reasons we propose to provide fixed rates of pay for the several grades of officers included in our scheme. At the same time we are prepared to admit that some of the objections to a system of biennial increment do not apply with equal force to an annual increment. We shall therefore submit an alternative scheme based on the system of annual increments. 216. This seems to be the proper place to make reference to the clerks of the English office, who, as remarked in paragraph 204, and to our thinking most unreas(mably, were excluded from participating in the higher salaries allowed in 1868. In the minute of Mr. Strachey, which struck the keynote of the scneme of revision, the following reason is given for this exclusion : — " In these propositions all reference is omitted to the so-called ' English offices.' These are, upon the whole, well-paid already. Bengal is an excep- tion, but it is one which is provided for in the following proposals: — In Bengal the principal native official is very commonly the head of the English office, so that increasing the pay of the former increases the pay of the latter also. This is an arrangement which can be more easily carried in Bengal than in other parts of the Presidency, because in Bengal the knowledge of English is common, and therefore less highly remunerated." CHAP. XI.] GRADED SCHEMK OF APPOINTMENTS. 227 This view of the case did not commend itself to the Committee of Revision, who decided to include the clerks of the English departments in their scheme, recording in their report the following reasons for having so far deviated from their instructions: — " Whatever may be the present comparative advantages of the English clerks as regards pay — and they are not very material — it is certain that on the introduction of the proposed increased rates some of these officers, if not included in the new arrangements, will be in a worse position than their co-labourers of equal rank in other departments of the same court or office, as will be seen by a reference to the proper column in Appendix K, showing the present rates of salary received by English clerks of all grades. " We submit that it is not desirable to subordinate the junior English clerks to the lower ranks of ministerial officers in the Vernacular Department, in whose case even a superficial knowledge of English is not required, and thereby risk the discouragement of English education, which might not improbably be the result of excluding the clerks of the English departments of our courts and offices from participation in any general increase of the pay of establishments. " We are unable to concur in Mr. Strachey's view of the comparative!}' inferior ability and industry required generally for the efficient discharge of the duties of the Englisli Department. We doubt whether, under the present system, any officer of the Collector's ministerial establishment performs duties involving as much ability, labour, and responsibility as attach to the post of head-clerk in the English Department ; and we think that we shall not be far wrong in asserting that, on a comparison of the relative grades of both departments in most of the courts and offices, the superiority in intelligence and ability will be found on the side of the English clerks. We have, there- fore, in Appendix E, provided for the revision of the salaries of these officers also. " The entire scheme met with the support of the Grovernment of Bengal, but the Government of India rejected that portion which related to the I^nglish office, on grounds which were thus stated: — ''The establishments attached to these offices have not received increase of pay in other provinces, and they were specially exempted from the revision ordered in the case of the vernacular establishments attached to the judicial and revenue courts." Whatever justification, or show of justification, there may have been in 1868 for this treatment of the English office, no such reason can exist now especially under our scheme of amalgamation, of which it is an essential part that each officer, besides knowing the vernacular of the district, shall be well acquainted with English. It will therefore be understood that the entire office is intended to participate in the new scale of salaries proposed. 217. We have stated in paragraph 186, Chapter IX, that we intended to draw up a scheme of graded appointments. After careful consideration of the subject we propose to have twenty grades with the following rates of pay attached : — Filed salary Es. 1st grade 250 2nd „ 225 ard „ 200 4th „ 175 5th „ 150 6th „ 125 7th „ 100 8th „ 80 9th „ 75 10th „ 70 11th grade 12th „ 1.3th 14th 15th 16th Special grades ( J^JJ for poddars, ^g^^ ^°- (20th Fixed salary. Es. .. 65 .. 60 .. 50 .. 45 .. 40 .. 30 .. 20 .. 15 .. 12 .. 10 The number of clerks in each grade for each department will be fixed on a consideration of the nature and extent of the work and the total amount of expenditure previously sanctioned for the province. A graded scheme cannot fail to offer attractions to the ministerial officers as a body, inasmuch as it will remove some of the causes of complaint which arise under the existing irregular system of appointments. The prospects of officers, especially those in the lower grades, are occasionally disturbed by the 29 a 238 REPORT OF THE SALARIES COMMISSION. [CHAP. XI. caprice of the district officer, who fills up a vacancy by the introduction of an outsider into the office. When this happens, a sense of injury pervades the office, and the incentive to industry is considerably weakened. We consider that the rule governing promotion from one grade to another should be seniority tempered by merit, and that an outsider brought into the office should be placed at the bottom of the lowest or sixteenth grade. There should be a clear distinction between what may be termed the intelligence and routine branches of the office. When an officer has served in the lower grades for a time, it will become apparent whether he is fit for promotion to the higher grades, in which a higher degree of ability is required, and when an officer has distinctly proved his unfitness, he should be relegated to routine work, such as copying, despatching, filling registers and returns, &c., &c., and informed that he must not look for promotion beyond a certain grade throughout his service. In accordance with the recommendations made in paragraph 78, Chapter IV, we would leave the appointment of officers of all grades to the Collector of the district subject to the power already exercised by the Com- missioners of Divisions of transferring officers from one district to another within the Division. There would of course be no objection, under exceptional circumstances, to a man in one of the three higher grades being transferred on promotion to another Division with the consent of the Commissioners concerned. By a system of this kind service in an inferior district to which first and second grade officers are not assigned will not be an obstacle, as it undoubtedly is under the present regime, to promotion. As deserving officers will be promoted in due course when their turn comes, complaints of favouritism or hardship may be expected to disappear, while the field of promotion will be very much widened. Under the present system an officer working a long time in a special department may lose all chance of acquiring the general training and experience which would fit him for duties in other branches of the office, and though he may be efficient and hardworking in his own line, may yet find promotion blocked to him by reason of the paucity of appointments in the department to which he belongs, and of his being unqualified for work outside of it. By way of illustration, we may refer to the case of the sarishtadar and peshkar of the Board of Revenue's office, who being specialists and not graded with the rest of the office, are denied a share in the promotion when steps become vacant by the transfer, retirement, or death of a senior officer. Under a graded system the hardship which is inseparable from cases of this kind will cease to exist. The number of grades selected is sixteen, and the salary attached to the highest is Rs. 250, and that to the lowest is Rs. 30. Below these grades are four extra grades which are intended for poddars and sub- divisional clerks. 218. Although we have gone into the question of the general rise in prices as afPecting cost of living, and consider that a sufficient case has been made out for a general increase in salaries, we do not propose to make any attempt to discriminate between the cost of living in different districts and to regulate the pay of officers accordingly. No doubt officers living near the metropolis have to incur more expenses than their brethren elsewhere, but the former have many advantages, such as better communication, better means of educating their children, better medical advice, and in some respects a better climate, &c. , and nearly every one likes to be close to the metropolis, notwithstanding that the expenses are greater. If, therefore, we make the pay of officers who serve in cheaper districts lower than the pay in Calcutta and the neighbouring districts, we merely add to the existing attractions of those districts that of a higher scale of pay. If, as will be discussed later on, we make the graded system provincial, there can be no question of transfer on the ground of increased pay. The climate of some districts, which are also expensive districts as regards cost of living, is prover- bially bad ; and although the cost of living may not be equal to that of Calcutta, the amla of these places have many disadvantages to suffer on account of bad health and illness of their wives and families. Any attempt to fix the pay of officers according to the advantages and disadvantages of each district would give rise to many perplexities and disputed points. We should have to make innumerable grades ; the various circumstances to be taken into Consideration would introduce many complications. The salary of officers of other departments CHAP. XI.] TAUJIH DEPARTMENT. 229 has not been made to fluctuate in each district with the price of food and cost of living, though doubtless these matters were considered when a general scale was adopted. We have ali'eady described the method we have adopted for estimating the number of clerks to be assigned to the General Department, and it remains to fix the number required for each district and to determine how they are to be distributed among the several grades. This is virtually the conclusion to which all our efforts of reform have been directed, and after most careful deliberation on the subject we have decided to recommend the scale of establishments for each district which is included in Appendix No. XXVI. ACCOUNT AND TOUJIH DEPAETMENTS. 219. Thetaujih oflSce is practically a branch of the Account Department, though it is the fashion to treat it as a separate office under a muharrii- termed the taujih-navis. We propose to combine the two offices, but before explaining how this can be effected it is necessary to discuss and dispose of a question with which it is intimately connected, namely, the possibility of simplifying the Board's quarterly Return No. X without impairing the efficiency of the check which the Board exercise by means of it over the revenue accounts. The taujih or detailed system of accounts dates from the early days of British rule in India. The accounts were at first prepared monthly, and afterwards rendered quarterly to the Commissioners and the Revenue Accountant, who was an officer subordinate to the Board, but employed in the Accountant- General's office. In 1854* an entirely new system of accounts was prescribed by the Board in accordance with the dateSth JanuTr''''i854!" ^°' ^ orders of Government based on the recommend- ations of the Committee for the abolition of judicial treasuries. The principle upon which the neve forms of account were framed was the complete separation of the Cash from the Account DejDartment, and this still continues, and rightly so, to be the guiding principle of the Account Department. All the accounts, including those of land revenue, were placed under the Accountant-General. This practice was continued till 1864, , Avhen under the ordersf of Government the duty datedTarTDecmberisei?" ^^'^ ' o^ keeping the accounts of the Land Revenue Department was transferred from the Accountant- General to the Board. On assuming charge of this department, the Board dispensed with the submission of the Hal and Bakya taujihs and the Jumma Wasil Baki accounts which used to be forwarded by the Collectors + -o ,, . , J TV- - to the Accountant-General, and substituted in their J Boards circular orderJSo. 5, , , ^ -n x -vt v a rn i .i of December 1864. place the present Return No. X.5: To make the Board's circular order No. 6, remarks which follow more readily understood, a o anuary . Specimen of the form of return and of the test table by which it is checked in the Board's office is given in Appendix No. XXVII. The return, it will be observed, gives an account of the demands, collec- tions, remissions, and balances of all land revenue of permanently-settled, temporarily-settled, and Government estates, rents of tributary mehals, mali- kana, forest receipts, and revenue of resumed police lands. It gives the same information regarding wards' and attached estates, and specifies the ten per cent, deductions for the management and improvement of Government estates. It gives figures for each quarter, and classifies balances as (1) bad and irrecover- able, (2) doubtful, and (3) good and under realisation, and assigns them to the class of estate to which they belong. By comparing the amounts shown in this return with the quarterly statement of treasury receipts submitted by the Accountant-General, the Board are enabl ed to check the realisation of land revenue demands of all kinds — a duty which the Board have always considered a necessary part of their functions, and the importance of which has been recently asserted in Government order No. 12T— F, dated the 22nd July 1884. This order contains a copy of a Resolution of the Government of India, No. 1604, dated 13th June 1884, which brings to a close a correspondence extending over some years, which had for its object the preparation of a scheme for extending and completing the check over receipts of Government dues with a view to ensiire that all money ordered to be paid into the public treasury is actually paid in, and is properly brought to account, according to the nature of the 230 REPORT OF THE SALARIES COMMISSION. [cHAP, XI. receipt, in the books of the treasury and of the officers of account. It is very clear, then, that the Board must continue to exercise the check which Return X enables them to employ ; and the only question that admits of consideration in connection with the return is whether it is possible to simplify it or to provide that it shall be submitted less frequently. There is not the slightest doubt that the preparation of the return gives an enormous amount of trouble, and occupies the office for a considerable number of days at the close of each quarter. The following extracts from our inspection notes exemplify this : — (1) The most important duty of this department is the preparation of Eeturn X, which is suhmitted quarterly to the Board of Eevenue, to enahle the Board to prepare the land reve- nue account of the province. Besides the forms of account prescribed by the Board (page 159, Board's Eules, volume 1), the taujih-navis keeps up several subsidiary registers, which he finds necessary in order to compile the information required for Return X. I carefully examined this return with the taujih-navis, who explained the process by which each column of the return was filled in. Thus to ascertair\ the demand of each quarter (table II (2), a, b, c, d) a separate register, called the kistbandi, is kept with the following headings : — 1. Serial number 2. Taujih number. 3. Sadr jumma. 4. First kist. 5. Second kist. 6. Third do. 7. Fourth do. Eemarks. Table II (2), e. Arrears, past years. — These figiu-es are usually obtained from thfi return last submitted, but can be verified by reference to the account of each estate, termed the kharcha, — ^page 162, Board's Rides, volume 1. 'lables 4,0. Additions, reductions. — Additions arise in consequence of fresh settlements; reductions, when estates are purchased by Government or are transferred from the fixed to the fluctuating branch of the taujih. The fact of an addition or reduction or remission being necessary is communicated to the Taujih Department by the General Department by means of a parwanah reciting: in a narrative form the circumstances of the ease. Now it seems to me that we might advantageously recommend the introduction of a change here from the antiquated parwanah proceeding to the use of a printed slip in tabular form with suitable head- ings. In this way all the particulars required by the Taujih Department could be given under its proper heading in the form, from which they could be easily abstracted for use, instead of having, as now, to be picked out of a parwanah. In order to fill up the columns showing collections, a subsidiary register is kept in the following headings : — 1. No. of estate. 2 Net collection 3. First instalment. 4. Second ditto. 5. Third instalment. 6. Foiuth ditto. 7. Advance. 8. Total advance (after adding advance of previous quarter). Similar registers are also kept up for the calculation of the 10 per cent, collection, malikana, balances, and the police demand collections. All these subsidiary registers appear to be necessary, and might be brought into the list of prescribed registers; but before proposing this I should like to see how the Taujih Department is managed in other districts. (i) The taujih-navis tells me that it takes ten days to prepare this return by working all day in office, and at home two hours at night and two hours in the morning before coming to office. The three muharrirs are engaged in the work. The taujih work is divided into three portions. There are 4,279 estates, of which — About 1,7(10 are in charge of the taujih-navis. ., 1,300 ditto Ist muharrir, „ l,v;0O ditto 2iid ditto. There are four subsidiary returns kept up. The head-clerk prepares the explanation from materials supplied by the taujih-navis. The labour of preparing Eeturn X is, it will be seen, enormous. (3) The preparation of the Hal taujih statement (Board's Miscellaneous 128) gives a great deal of troulile and occupies much time. It is said to be prescribed by the Board's No. 7A, dated 5th January 1873. Each estate is entered iu it. The returns are kept in English as well as the taujih statements and accounts. (4) There are 6,084 estates, and the mode of preparation of Eeturn X is similar to that employed in * • * with the difference that the khasrehs or mehalwari semahi are prepared in Hindustani, on lithographed forms printed at the local press at the expense of the clerks, the annual cost being about Es. 30. CHAP. XI,] TAUJIH DEPARTMENT. 231 (5; It takes twenty days to prepare this return. The muharrirs assist the taujih-navis, and in order to fill up each column subsidiary returns have to be prepared Last quarter as many as 118 sheets of elephant size of materials were prepared for the returns. If a discrepancy occurs, it takes one or two days to reconcile it. (6) The Taujih Department consists of a taujih-navis and seven muharrirs, of whom two are employed in the Munshikhana. These clerks do not know English, and the taujih is not kept in English. The following registers are kept in the Taujih Department: — Nos. 32, 40, and 53, besides the zemindari accounts. The estates are divided among the muharrirs, each man having about 1,400. The following returns are prepared : — Nos. VI, X, XI, and XII, and the Road Cess Quarterly Eeturn, Appendix 0, No. 5 of Road Cess Rules. The Road Cess taujih is also kept in this office. The work of collecting materials for Return X occupies fifteen to twenty days. For the Road Cess return four thika men are employed, who are sent from the Road Cess Office. The chalans are kept in the Taujih Department after all entries have been made. More than one payment is allowed in one chalan. The only English-knowing clerks on the taujih are working in other departments, one by exchange in the Wards' Department, and the other by deputation in the Munshikhana. It is very clear that no attempt has been made to carry out the orders about keeping the taujih in English. (7) Return X is prepared in the Taujih Office. This takes, as in other districts, a great deal of time, and gives much trouble. It is said to take the taujih-navis, his six muharrirs, and four apprentices a period of fifteen days every quarter working at night and in the morning before office. The system adopted in its preparation is very much the same as that described in my inspection notes on * * * though not so neatly done as there, being worked out on innumerable loose sheets of paper. The taujih-navis keeps for his own convenience three separate registers in 19 volumes each, and makes the actual entries of payments at kist time in these books, filling up the zemindari accoimt prescribed by the Board afterwards. In fact he only keeps this as a matter of form, but makes no use of it in preparing his returns. (8) Return No. X is, as in other districts, prepared by the taujih-navis. There are 6,351 mehals on the taujih, divided among the taujih staff as follows ; — Taujih-navis keeps accounts of 1,171 estates. 1st muharrir „ „ 1,303 „ 2nd „ „ „ 1,145 „ 3rd „ „ „ 1,207 „ 4th „ „ „ 1,525 „ The division is not so unequal as it looks, as each o£ these men has other work to do. The Return No, X is prepared much in the same way as in * * * only not so neatly, the inter- mediate totals being made on loose sheets of paper, several tattered masses of which were shown me ; and I noticed that the muharrirs had some difficulty in finding the figures I required in following a particular mehal through all its phases. The return takes the taujih establish- ment the same time as it does in other districts working day and night, and I should say that owing to the careless, unmethodical way in which it is prepared the chances of mistakes arising must be very great. (9) Return X is prepared by the taujih-navis in English from rough accounts kept in vernacular by his assistants. These accounts have the following headings : — 1. Taujih number. 2. Demand, quarter by quarter. 3. Collection up to last quarter. 4. Collected during the quarter. 5. Total collections, 6. Excess payment, if any. 7. Net balance. Such an account is kept for each estate, and as there are 2,383 estates on the revenue roll, the total number of accounts annually prepared in order to facilitate the preparation of the four quarterly returns is 9,532. This shows the magnitude of the work which the preparation of Return X entails on the Taujih Department. I was told that it took this Department three weeks every quarter to prepare these rough accounts. So that the time devoted by the Department to the preparation of Return X is 12 weeks, or 3 months during the year. In former times twenty days* were allowed to prepare the taujih accounts from the close of the period to which they referred, * Circular order No. 83, dated but 15 daysf are now authorised for the prepa- 25th July 1834. ration of Return X. It seems also to have been t Clause 6, section 1, page 288 understood that it would be necessary to prepare of the Board s Eules, volume I. i-j- j. T,n n ^ v iji,i subsidiary returns before Return X could be properly JaLfr^ma^"' ^^^' ^^^^^^^^ filled in, for we find the Board in 1873 J allowing the use of a quarterly hal taujih (Board's Mis- cellaneous No. 128), a big statement of twenty columns which is intended to facilitate the filling up of some of the columns of table II of Return X, This statement, however, though authorised by the Board, is not employed in 232 REPORT OF THE SALARIES COMMISSION. [OHAP. XI. every district, but, as will be seen from our inspection notes, a variety of forms are employed to suit the particular way of working of each office. So long as Return X is required, we think that the Board should recognise the fact that subsidiary statements are necessary for its preparation, and should sanction their use ; such statements should be printed and supplied to each office. 220. Simplification of the forms. — The most important part of the return is table II, and that will be considered first. By means of the entries in columns 3 to 6 the Board are enabled to watch every fluctuation in the demand of each quarter, and to know what is the whole annual fixed demand and the whole annual fluctuating demand. Columns 4 and 5 are for the purpose of showing every modification of the annual and quarterly revenue roll demand, whether by way of increase or decrease, and to whatever cause due, whether to transfer of estates to other districts, to abatements of revenue or removals of estates, to new settlements, resettlements, &c. Next come columns for collections, in which the demand of each quarter as entered in column 6 must be shown either to have been collected, or remitted, or to be in balance. Malikana is similarly treated. The following suggestion has been made with regard to malikana : — "Malikana in the ordinary Bengal sense of the term is an item of expen- diture which is checked like any other, and it should not appear in a return of collections. If it is for any reason necessary to ascertain the net revenue after deducting malikana, this can be done by ascertaining the amount paid under this head and deducting it from the receipts. But from an admin- istrative point of view there is no such necessity. " The heading was probably introduced with reference to the peculiar malikana of Tirhoot, which, if I remember rightly, is an item of receipt, not of payment. If so, it need not appear in a return intended for general use in districts where the term malikana bears a different sense." The answer to this is that in the land revenue accounts malikana is treated not only as an item of expenditure, but also as an item of receipt. The term is used to denote the allowance which is paid by Government to the proprietor of an estate in the event of his refusal to accept settlement, and is usually calculated at 10 per cent, on the net farming jama or the net khas collections, according as the estate is let in farm or held khas. In certain cases, however, the allowance may be adjusted according to the amount of jama tender- ed by the proprietor (section 5, clause 3, Regulation VII of 1822). The system of malikana has been continued from the time of the permanent settlement, when the allowance was first made to those proprietors, who, through their own recusance or other causes, were deprived of the possession and management of their estates. But in Behar the system obtained long before the permanent settlement. Mr. Shore in paragraph 6 of his minute, dated 18th September 1789, thus writes : — With respect to the malikana in Behar, I have in vain endeavoured to trace its origin If the provincial council of Patna are correct in their information as to the antiquity of it, which is confirmed hy Busteram, the darogah of the Amanut dufter in Behar, I should suppose it to have arisen from the custom established in that province of dividing the produce between the cultivator and Government in order to afford the proprietor of the soil a proportion of the produce, which, under such an usage strictly enforced, he could never receive without some authorised allowance in his favour. Instances have lately occurred, and are adverted to in the letters now before the Board for consideration, of zemindars who have obtained a separate grant for their malikana, and have subsisted upon that without any interference in the management of their zemindary lands. From this it would appear that the principle of malikana payments is prac- tically the same in Behar as in the rest of Bengal ; that everywhere it is an item of payment by the Collector to the proprietor. It is in fact a charge against the land revenue. But in order to ascertain how much is due to such proprietor, the authorised practice is, as payments are made into the treasury, to distinguish between the amount to be credited as revenue or rent and the amount to be credited as malikana, and this is done by means of sepa- rate entries in the payer's chalan, the register of land revenue receipts, and the estate's ledger. In this way malikana is also treated as an item of receipt, and it is urged that as the abstract account of these receipts is kept nowhere except in Return X, it is not advisable for the purpose of the check which it affords to omit it from the return. But what is the natiu-e of the check derived from the figures ? Going back some years we find CHAP. XI.] NATURE OP MALIKANA. 233 * No. 686, dated 27th March ^ Circular* of the Accountant-GrGneral in which 1845, to the collectors of land malikana is classified under the following two revenue. heads :— (i) Malikana allowed to a zemindar in virtue of his right as a malik when a resumed lakhiaj tenure is settled with the occupant lakhirajdar to the exclusion of the malik. (iij Malikana allowed to a recusant zemindar when his estate is let in farm or held khas. The malikana of the first class, under which category the Behar malikana appears to fall, was distinguished from that of the second by being of a per- manent nature, its payments being guaranteed by Government, and the State itself being liable, in case of an arrear, for the realisation of it ; while the latter was thus described — "Malikana of the second class is of a temporary character ; its payment, in the case of khas management, is understood to be contingent upon realisation of collections, and in case of an arrear the estate in balance is not liable under existing regulations, but the party engaging with Government for tlie payment of the revenue of the estate as well as his surety." Following this distinction, it was ruled that malikana of the first class should be included in the district taujihs as a part of the Government demand, but shown in separate lines, and the payments charged to " revenue charges general " duly supported by audited bills ; while the second kind should be excluded and kept under the head of deposit. As regards malikana of the first class, the payment of which is permanent and, guaranteed, we can see no advantage in keeping a separate record of mali- kana receipts in the treasury and taujih accounts, or of exhibiting them in Return X. The Board of Revenue do not compare the malikana receipts with the mali- kana payments, which are made by the Collector on bills countersigned by the Commissioner ; and, even if they did, there would be no special object in the comparison, as all payments are fixed and guaranteed. The only practical result of separating malikana in the accounts is that it enables the net revenue to be shown ; but this could be ascertained by a much simpler process than by separating the items revenue and malikana in every account, and again in Return X The holder of the estate is liable to pay the gross amount, and should he fail to do so, the estate can be sold. Therefore the separation of the items in the estate ledger cannot possibly benefit him, while it gives additional trouble in the Account and Taujih Departments at the time of every payment. Let the system of separation be abandoned. The total demand of the fixed malikana in a district is easily ascertainable in any year, and the total payments are separately recorded. To ascertain the net revenue demand of a district, all that is necessary will be to deduct the total demand (often a fixed quantity) from the gross demand, and similarly, to ascertain the net revenue collections, the total yearly payments of malikana may be deducted from the gross collections. As regards malikana of the second class, it is asserted in the circular of 1845 above quoted that its payment, in the case of khas management, is contingent upon realisation of collections. We know that the practice in some districts is to pay only the amount collected, but is this correct ? The question is interest- ing, and needs some examination. Malikana of the second class, it appears to us, may be thus subdivided : — (i) When a zemindar, in response to a call from the Collector, specifies the highest jama at which he is willing to engage, it is an allow- ance adjusted according to the amount of the tender (Regulation VII of 1822, section 5, clause 3). (ii) When a zemindar, in response to a call from the Collector, fails to make a tender, it is an allowance adjusted on the basis of the net revenue of the last year before the estate was taken under direct management (ibid.). (iii) In other cases it is an allowance at such rate as the Board of Revenue may determine (Regulation VII of 1822, section 5, clause 2). In the first two cases it is obvious that the allowance is fixed and unalter- able, so long as the proprietor remains excluded from settlement and does not depend upon the amount collected ; so that it is only in the third case that it is made to depend upon the collections. The allowance fixed by the Board 30 234 REPORT OF THE SALARIES COMMISSION. [CIIAP. XI. is usually 10 per cent, on the net farming jumma or the net khas collections. In the case of estates let in farm, the amount is added to the net jumma, and the lessee is liable for the payment of the whole amount. The authority for limiting the payment to the actual collections appears to be the proviso in clause 2, section 5 of Regulation VII of 1822, that the allowance " shall not in any case be less than five per cent, on the net amount realised by Government from the lands, nor shall it exceed ten per cent, on that amount without the • special sanction of the Governor-General in Council." It is, however, open to argument that this restriction was not intended to make the payment depend on the actual collections, but merely to impose a limit, for the protec- tion of the proprietor in the one case and of Government in the other, below which the amount of allowance should not fall and above which it should not rise. It will be observed that clause 3 imposes a similar limit in the case of malikana of the kinds (i) and (ii), which clearly does not depend upon actual collections. Might it not then be said that the malikana in the case of farmed estates is intended to be fixed according to the net jumma entered in the settlement papers, and that the object of the proviso in clause 2 was (1) to enable the proprietor to object if ever the amount fell short of 5 per cent, of the actual collections, and (2) to permit the interference of Government if ever the revenue authorites unduly increased the allowance. Without offering any decided opinion on this question, we think it might well come within the consideration of the Board of Revenue. Assuming for our present purpose that the allowances mentioned in the third subdivision of the second class malikana fluctuate with the collections, we would recommend that these only be separately entered in the accounts and in Return X, and that malikana of a fixed and permanent character be excluded from that return, and be no longer shown separately in the accounts. It has been already explained how, in order to give the details required for each quarter under the numerous heads of table II, it is necessary to maintain a number of subsidiary registers or statements, which take much time and trouble to compile. All this additional labour may be avoided by the simple device of merely filling up in each quarter's return the following headings for fixed and fluctuating revenue and malikana : — Total current. Advance, future years. Arrears, past years. Total. These will be filled up in each quarter precisely in the way they now are, and show identically the same figures. It will be necessary to insert additional columns for advance and arrear collections after columns 8 and 20 ; columns 10 and 11 may be struck off, being unnecessary. The Board's check will not be affected by this change. Column 3 will show under " Total current," as it does now, the total yearly demand. The demand, however, of any quarter can be ascertained in the Board or the Collector's office by means of the following formula : — D = a + b + c + d — e — f, where D denotes the demand. collections in columns 7, 8, and 20. advance received in the previous quarters for this quarter, balance of the current quarter, colunan 16 of revised table III. reductions on account of previous quarters made this quarter, balance of the previous quarter, column 16 of revised table III. additions on account of previous quarter made this quarter. Similarly, the figures for column 8 of table III can be ascertained by the following formula : — N = k — g — h, ■where N denotes the amount not due for the quarter under review. k „ ,, total demand for the year of revenue and malikana. g „ „ demand at the close of the quarter under review, h „ „ advance collections for fixture quarters. The police jurama shown in Return No. X is realised from the thana- dari lands resumed under clause 4, section 8, Regulation I of 1793. These lands are now settled with the zemindars within the limits of whose zemindaries they are situated, and no provision is made in the settlement to defray the expense of the police. These lands are therefore to all intents and purposes revenue-paying lands. The jumma of these lands, which is now shown a, )> j» b j> j> c )) » d jj )> e » )> f ?) j> CHAP. XI.] RETURN NUMBER X. 235 separately under the head " Police " in Return No. X, may be amalgamated with " Land Revenue," and so much of table II as refers to them may disappear fi'om the return. Table I will thus be shortened, and may be merged in table II. Columns 8 and 1 1 of the table show the amount of the one-tenth deduction sanctioned by the Government of India from the collections of Government estates and of estates the property of individuals, of which the rental tempora- rily accrues to Government. The amount of this deduction was sanctioned in paragraph 3 of the Government of India letter No. 3552, dated 19th' October 1881, to meet the cost of management and improvements. The orders of the Government of Bengal, No. 749, dated 21st March 1882, directed that the whole of the ten per cent, deductions should be shown as a receipt under the head of " Land revenue, provincial,^'' and that assignments from this account would then be made by Government in the following manner : — One per cent, to be added to the education budget, and to be placed at the disposal of Magistrates on account of primary education in Government estates. One and a half per cent, to be added to the district road funds under the head of " Contribution for communications." Seven and a half per cent, to be placed at the disposal of the Board on account of management proper and improvements in the estates concerned The deduction of one-tenth is made by district officers on the collections as they are received in the treasury, and credited first as a receipt under the head ''Land Revenue" in Return No. X, as directed by Government. Assignments are then made from this account at the close of each year to meet the expenditure for the management and improvement of Government and other estates. It will thus be seen that these two columns have been introduced into the return to meet the orders of the Government. It has been suggested to us that though " the fact that the assignment of each year boars a certain relation to the collections of the previous year makes it desirable to show sejiarately the collections of those estates which form the basis of calculation, yet it cannot justify the practice of entering as an item of receipt in the year 1885-86 what is merely a calculated percentage on the basis of which the assignment of 1886-87 has to be calculated." We agree to the principle of these remarks, and theoretically should have no objection to the omission of columns 8 and 1 1 from the table ; but we must point out that their inclusion need not give much trouble, and as it is essential that the Board should know the total amount available for allotment, it is practically more convenient that it should be communicated by means of this return than by any other. The same officer also observes that the classification in table II under the heads Fixed and Fluctuating is vague, and gives rise to doubt and confusion, and also conflicts with the classifications in table III. Some remarks on the subjects seem necessary. The revenue-roll has been long divided into two departments, the fixed and fluctuating.* The former includes all estates the revenue of wliich is fixed permanently or for a term, under definite J ! ?.?^''^'a"'-?",'oJ,°'^'^^'^ ^°' '^' engagements, either actual or constructive, with dated 30th April 1852. ° ■ , n ml. £i x x- j proprietors or farmers. The tfuctuatmg depart- ment contains those estates of which the rents are collected, without the inter- vention of any farmer or proprietor, direct from the ,st ^*-^* "j^T?''^"*',""^'?^^® tenants, t This classification has been introduced 154 or Board s Bules, volume 1. • , .t n o -r. , »t it- i n • , into the form of Return No. A, and never connicts with the classification of table III. The balances shown in the fluctuating division of the taujih in table II are entered against headings (c?), (/"), and {f-\) of table III. This classification leads to no confusion. Under the orders of Sir George Campbell the following fourfold classification of estates was introduced into the district revenue-roll from 1876-77 :— I. — Permanently-settled estates. II. — Temporarily-settled estates. III. — Government estates. IV. — Ryotwari tracts. The classification of estates observed in this table is based on the above classification as shown below : — ia) and {b) are entered under class I, (c) and (d) are entered under class II, (6). and (/ ) are shown under class III, (/-I) is entered under class IV. 30 a 236 REPORT OF THE SALARIES COMMISSION. [CHAP. XI. We would not advise any change in the classification in table II, but do not see that any inconvenience would arise if the fourfold classification of Sir Georoje Campbell were adopted in table III without any subdivision. Table V, forest revenue. — There is no objection to the omission of this part of table V, as forest collections are now made by the officers of the Forest Depart- ment, and a separate account of these collections is kept in that Department. We submit in Appendix No. XXVIII a form which we propose to substi- tute for the present form of Return No. X together with a new test table. This will take very little time to prepare. We have considered whether any relief to the taujih office would result from requiring the submission of the return half-yearly or yearly instead of quarterly, and have come to the conclusion that the saving of labour would be inappreciable. It is true that the return would be reduced in size, but the materials would have to bo prepared for each quarter in each district office as they are now, and the labour saved would merely consist in having fewer entries to make in the return. We cannot therefore recommend any less frequent submission. 221. The return was prepared from the old form of the zemindari accounts which were written up from the land revenue challans presented on kist days by the payer of revenue to the taujih-navis. These challans having been registered by him were sent to the accountant, who having entered the details of them in the Land Revenue Register kept in his dejjartment, made them over to the treasurer, by whom the amounts of the challans were noted, and the orig- inal challans were retained by him and the duplicate given back to the payer. Thus it will be seen that these chalans were thrice registered : first in the Taujih Department, then in the Accountant's Department, and afterwards in the Treasurer's Department. The ordinary procedure is for the payer to go with his challans in duplicate to the Taujih Department to ascertain the amount due and if the name and number of the estate are correctly entered on the challan. Having obtained the signature of the taujih-navis to the challans, he next presents them to the accountant, who, if they are in proper form, enters payment in his registers, gives them a number to corresjDond with his own serial numbers, and signs them. The payer then goes to the treasurer, who passes it on to the poddar, who receives the money and enters on the challans the serial numbers which they bear on his daily slip on which the payment is noted. After the trea- surer's muharrir has entered payment in the cash-book, the payer goes to the treasurer, who initials the challans, and returns one to the payer, retaining the other as a voucher. If the amount is Rs. 5U0 or upwards, the treasury officer's signature is also required. When the treasurer has done with the challans which he has retained as vouchers, he sends them to the accountant for comparison with the entries in the register of receipts of land revenue, and when the check is complete the challans are sent to the Taujih Department, where the amounts are written up in the estate ledger, the challans being retained in the office. A Committee was appointed in 1878 for the purpose of revising treasury establishments. The upshot of the Committee's report, which is dated the 18th August 1879, was a general increase to the salaries of the accountants and the * Board's letter to Government, introduction of certain^ changes in the form of No. 556A, dated the 8th September zemmdari accounts and in the procedure observed 1881. at the time of land revenue payments.* The forms prescribed for use are — (I I A challan for land revenue. (2) A register of receipts of land revenue. (3) An estate ledger. The first is written by the payer, the second in the Account Department, and the third in the Taujih Department. The Committee took objection to this threefold registration above mentioned, and with a view to simplify the work of the Accountant's Depart- ment at kist time, when the pressure is very great, proposed to do away with the separate registration ot challans in the Taujih Department, and to substitute for it direct entries from the challans in the accountant's land revenue register by the taujih muharrirs. CHAP. XI.] ACCOUNTS DEPARTMENT. 237 Under section III of Act XI of 1859 the following: four latest days of payment for land revenue have been fixed by the Board for estates paying a revenue of Rs. 100 and upwards in districts where the Bengali, Amli, and Fasli eras are current : — 28th June (Fasli— 7th June). 28th September. 12th January. 28th March. The zemindars, as a rule, withhold payment of their revenue till the latest day of payment, and consequently the rush is very great on that day. At this time the payments made are very numerous, and the whole cannot be received in the usual form. The money tendered before sunset on the last day of payment is received on trust in sealed bags, and cannot be brought to account for some days afterwards. This delay in the preparation of accounts is the subject of frequent complaint. In later years the work in the Account and Treasury oifices has been considerably increased at kist time in conse- quence of the road and public works cess collections being made along with those of land revenue. With a view to adjust the accounts speedily extra muharrirs and poddars are entertained at this time in the Account and Treasury Departments, and the Board, in their circular No. 1 of March 1879, allowed a certain number of days at each kist in each treasury for the reconcilement of accounts. After this reconcilement the challans, which are the basis of land revenue accounts, are made over to the Taujih Department, from which the estate ledger of each estate is prepared. It takes about four or five days to reconcile the accounts of the accountant and the treasurer. After this the amounts of the challans are entered in the estate ledger, and after this entry the demand, collections, and balances of each estate are adjusted. Thus the Collector's cash accounts are prepared from the land revenue register and sent to the Accountant-General, and the estate ledger or zemindari account is written up from the challans, and when this is done, Return No. X is prepared from it and submitted to the Board. 222. We have described the practice which obtains, with perhaps some slight variations in certain districts, on ordinary occasions of payment of land revenue, and have alluded to the deviation from it which was sanctioned at kist time on the recommendation of the Committee. The taujih muharrirs are allowed to assist the accountant by entering payments in the land revenue registers, sheets of this register being supplied to them at the time when the challans are first presented to them for checking the number and name of the estate on the challans. This plan was intended to shorten the procedure by dispensing with a separate visit to the Taujih Department and to the accountant. It was further intended that alter the estate ledger had been written up the challans should be sent back to the accountant and compared by him with * Paragraph 11 of Board's the entries in the land revenue register.* There No. 556, dated 8th September are two Other proposals of the Committee which l^^l- received the assent of Government and require to be noticed. The first was that the taujih should be kept in English as soon as t Government order No. 942 to ^he clerks were fit to keep them in that language, t Board of Bevenue, dated 15th and the second was to allow more than one pay- April 1883. ment to be entered in one challan. The form of land revenue register and estate ledger was prepared under the advice of the Accountant-General, who gave his opinion that as the register contained all the particulars for writing up the ledger, the entries might be posted from it direct without further reference to the challan. This proposal, however, was not accepted by the Board, who considered that it would destroy the check over revenue collections which was maintained by the system of separating the revenue accounts from the cash Septembfr'i8?L ^^^^' ^"^^^ ^^^ accounts. The views of the Board are so forcibly expressed that we think it right to quote them at length X '■ — The Board cannot, however, agree that the estate ledger should be kept up in the manner proposed by the Accountant- General in the 3rd paragraph of his letter. It is 238 EEPOET OF THE SALARIES COMMISSION. [cHAP. XI. proposed by Mr. Barbour that it should be written up from the land revenue register, without further reference to the challans. This proposal, however, involves a radical change from the existing procedure, and no reason is given for adopting it. The Board consider it in every way preferable that the estates ledger should be written up, in accordance with the present practice, from the challans after they have been returned to the Taujih Department from the Treasury. The challans should then be seat in to the Accountant's Office and compared by him with the entries in the land revenue register. It is important that as soon as the payments at kist time are concluded the separation between the Taujih and Accountant's Departments should again become complete. If this is not so, the value of the check which has been effected by the separation of the revenue accounts from the cash accounts will be lost. The revenue accounts now pass from the Taujih Department, through the Collector's sherishta, to the Board of Eevenue ; the cash accounts pass from the accoxmtant directly to the Accountant-General, who communicates the figures to the Board. The revenue accounts are embodied in Eetum No. X, which is entirely compiled from information furnished by the Taujih Department, and the Collector is required to certify on this return that the figures, therein given correspond with those submitted by him to the Accountant-General. There is, therefore, a valuable self-acting system of check in regard to revenue collections which it ia undesirable to weaken. The proposal to compile the estates ledger from the land revenue register would not only weaken this check, but destroy it altogether. Eetum No. X must be prepared from the estates ledger, and the Board would be opposed to any proposal which, directly or indirectly, led to this return being based upon figures supplied from the Accoimtant's Office. The challans are, in the first instance, the basis of the land revenue register, and they are also the basis of the zemindary accounts for each estate; but this is no sufficient reasoa for allowing the zemindary accounts to be written up from the register. The Board would therefore desire it to be distinctly understood that the register, while it will be of use in reconciling the accounts in the Taujih Department, is to be by no means the source from which those accounts are to be made up, but that they must depend, as heretofore, upon the challans." We have not ventured to express an opinion on this important question without first inspecting the system actually at work in several heavy districts. The register of receipts contains columns for showing — 1) the number of challans (column 2), 2] the number of the estate (column 5), (3) the names of estates (column 6) ; but in some districts it is not the practice to enter the name of the estate, and column 6 is left blank. When payments are made for several estates on one challan, it is found sufficient for purposes of account in some districts to merely enter the number of the estate first mentioned in the challan. Thus, if payment were made for estates Nos. 15, 21, 24 to 59, the entry in column 5 would be " 15 and others." The fact is, an account department will not always burden itself with details which are found to be of no use from an account point of view. So long as the accounts of the treasurer and accountant agree, the latter will some- times shirk the task of entering what, to him, appears to be unnecessary details. Such being the practice in some districts, it would of course be unwise to attempt to write up the estates ledger from the entries in the cash accounts. We entirely agree in the above remarks of the Board that the estates ledger must continue to be written tip from the challans. 223. A system of double entry must necessarily contain a useful check, but in this instance the check does not work precisely in the manner the Board intended. The rules provide that the challans, after being entered in the estates ledger, should be again sent to the accountant's office and compared by him with the entries in the land revenue register ; but this rule is not always observed, as the accountant is satisfied so long as his and the treasurer's accounts agree. Should any question arise as to the amount paid in on a single challan, or to the total amount paid in on a particular day, to the head of land revenue, comparison of the cash accounts with the estates ledger would assist the inquiry ; but if the question related to the particular estates for which pay- ment had been made, a comparison would be necessary between the challans and the estates ledger. The value of the check, then, is not so great as the Board think. But the usefulness of the check is in no way affected by the separation of the Taujih from the Accounts Department. It will be just as effectual if the taujih entries are made a part of the accountant's office, while work will be expedited. The real check consists in the double entry of the same payments from different standpoints. Valuable time is lost in CHAP. XI.] ACCOUNTS DEPARTMENT. 239 passing the challans from the Accounts to the Taujih Department and vice versa ; while, if any fraud is intended, which could be effected by alteration of the challans, there can be no doubt that their period of transit between the two offices would afford a favourable opportunity for making the changes. The scheme drawn up by the Revisional Committee of 1878 provides that the taujih clerks shall assist the Account Department at kist time, when pressure of work occurs. We would carry the rule further, and let the taujih clerks work entirely in the Accounts Department. At the same time we must point out that the rule regarding kist time is not generally observed — the excuse being either that the taujih clerks do not know English, or that they have quite enough to do at kist time in examining challans ; the real fact being that the separation of the two departments encourages a tacit understanding among the clerks that an officer of one department is not to be expected to do the work of another. There has evidently been a passive resistance in offices to the scheme of the Eevisional Committee, in spite of distinct orders that the system should be introduced. There is little or no chance of the scheme being enforced so long as the present divided system of work obtains. During the kist days, the only busy time of the taujih muharirs, their duty consists in posting the amount of each challan to the credit of the payer, in the estates' ledger, and after the latest day of payment preparing a balance sheet. This being done, they have scarcely any other work, and in some districts idle the rest of the year. Sometimes, however, they are employed on miscellaneous duties, such as writing parwanahs. They are mostly unacquainted with English, the pay is small, and they are thus deprived of any incentive to learn English. It does not require an extensive knowledge of English to keep accounts, and we have no doubt if an order were promulgated that the taujih accounts were to be kept in English from a certain date, say six months hence, by that time many of the muharrirs would have qualified themselves for doing the work in English. But we think that the work will be much better done if the muharrirs are made part of the Account Department and sit in the accountant's office wherever it is possible to find room for them. The subordination of the taujih-navis to the accountant, and the responsibility of the latter for the correctness of the taujih accounts and returns, are points specially ^„ ^, . , , ,, , ^ mentioned both in the Board's rules of 1854 and * Board s circular order No. 4, or •, . , , , . , . i , ; i , • <• , i , « 20tii January 1854. slso m thoso which issucd at the time of the transfer Board's circular No. 6, of January of the land rcvcnue accounts to their office.* The estates ledger and register of land revenue receipts may be kept by one and the same clerk, though not written at the same time. This practice, which was ordered by Government on the recommend- ation of the Revisional Committee to be observed at kist time, should be made general at all times. The check afforded by the estates ledger over the cash account, or by the cash account over the estates ledger, will be unimpaired by the amalgamation of the two departments. The style of work will be improved, as the clerks in charge of the estates ledger will have the benefit of the training of the accountant, and there will also be a saving, as already remarked, of the time which is now uselessly expended in the transit of papers from one department to another. The following remarks of Mr. A. Mackenzie, when Collector of Moorshedabad, indicate the defects of the present system, and show the necessity of having a properly trained officer for taujih work. Though written in 1876, they are equally true of the existing state of things : — In the Taujih Department I should like to see a radical change of system. We have here a set of badly-paid muharrirs doing what is really the most important work in the Accounts Department. The zemindar's accounts are the backbone of our whole revenue and financial system. I cannot understand why they have been left to be kept in ver- nacular and in the native form. They are pasted on loose sheets, strung together in the form of a native khatta-book, and it would be easy to tamper with them or substitute a newly- written sheet for an original. I should like to see these accounts kept in bound English ledgers in proper form, and if these ledgers had regular columns for road cess, one set of books would meet the wants of the two departments. Much time is lost at present, and much work done twice over owing to the Taujih Department being a Vernacular Department. All the Board's orders have to be translated into Bengali, and are then often imperfectly understood, while all the returns and explanations connected with the realization of land 240 REPORT OF THE SALARIES COMMISSION. [cHAP. XI. revenue have to be compiled in vernacular, and then translated and cheeked. It was the practice also at kist times for the Taujih Department to enter in a rough book all challans presented to it for authentication. As these are again entered in detail in the accounts cash-book, here also work is done twice over. The fact of the clerks who write the cash register and the estates ledger sitting in the same room makes no difference as to the value of the check afforded by the system of double entry. The check is a provision against (1) accidental mistakes in entry or calculation, (2) wilful mistakes amounting to fraud, and (3) defalcation. As to the first class of check, it is obvious that the chance of mistakes occurring must be diminished if the two offices are united. The writers of the ledger will eventually become trained accountants, and as soon as a mistake arises it can be corrected by comparison with the challans and cash accounts. Under the existing system the taujih clerks frequently sit in a distant corner room of the cutcherry building, and are not likely to move from their places every time a discrepancy arises. The matter is in danger of being put aside for a more convenient season, and then forgotten. As regards defalcation, the separation of the two offices does not affect the value of the check in any way. As to wilful mistakes, such as showing an estate to be in default, or free from arrears, when it is not, for the sake of causing it to be improperly sold or freed from sale, the writers of the estates ledger would have a better opportunity for making false entries when sitting in a separate room than if they sat in the accountant's office. But though fraud of this kind may succeed for a time, it must eventually be detected, unless there is collusion with the Accounts and Treasury Depart- ments, and the same is true as regards defalcations. The fact of the estates ledger writer sitting in a separate room from the Treasury and Accounts Depart- ment is no safeguard against collusion. On these considerations, then, we are of opinion that the Taujih Depart- ment may be amalgamated with the Account Department. Every taujih clerk will, on amalgamation, have a separate schedule or sheet of land revenue receipts (now maintained by a clerk in the Account Department, and in kist time by several thika clerks). The public, while paying money, will then be required to go to two persons, the taujih clerk and poddar, instead of to three persons as at present, viz. the taujih-navis, the accountant, and poddar. In kist time it sometimes takes as much as a quarter of an hour for a man to pass from one room to another. When the challans are received back from the treasury they will be entered in the estates ledger. Since writing these proposals it has come to our knowledge that the system we advocate is already practically in force in the 24)-Pergunnahs, where the taujih-navis keeps both the land revenue receipts register and the estates ledger. We are entirely in favour of the practice of allowing several payments to be entered in one challan, though we find that it has not become universal owing to the apathy and passive resistance towards the proposals of the Revi- sional Committee. If the fact became more widely known that such payments are permissible, we are sure the number would increase. An extension of this principle was proposed to us, viz. that when a payer presents a large number of challans he should be required to present with them a list specifying the first taujih number entered on each challan and the total amount of each, and giving the grand total of all, and that in such cases it should be sufficient for the accountants to enter in the land revenue register only the totals of the challans. This would shorten the work in the Accounts Office, and the only objection that we can find to it is that while the plan would relieve the accountant, it would still be incumbent on the treasurer to enter the totals of each challan in his accounts, and the result would be that the accountant's work would, on kist days, be far in advance of the treasurer, instead of both proceed- ing pari passu. The size of the challan might be increased, so as to admit of more payments being entered. At present there is only space for 10 or 12 entries. As above remarked, the work of the taujih clerks, except at kist time, is very light, and the proposed amalgamation with the Account Department will in some districts enable a reduction to be made in tlie establishment. The transfer of money-orders to the post-office has reduced the amount of work in the Account Department, and the transfer of Savings Bank accounts from 1st April 1886 to the post-office is likely to still further reduce it. CHAP. XI.] ACCOUNTS DEPARTMENT. 241 224. There is still an outcry against the pressure of work at kist times. This can be remedied to a great extent by the simple device of having three or four kist days for every single kist day in districts in which the pressure is severe, and to apportion them among the estates according to the taujih numbers. For example, take the case of Patna, where the number of estates on the revenue roll was over 8,000 last year. The latest dates of payment are the 7th June, 28th September, 12th January, and 28th March. In future let there be three days for each one of these days — thus, 5th, 6th, 7th June ; the 26th, 27th, and 28th September ; the 10th, 11th, and 12th of January; and the 26th, 27th, and 28th March. The notification would have to set forth the following as the latest dates of payment : — For estates numbered 1 to 2,000. For estates numbered 2,001 to 6,000. For estates numbered 6,001 to 8,000. 5th Juno 26th September 10th January 26th March 6th June 27th September 11th January 27th March 7th June. 28th September. 12th January. 28 th March. Of course there would be nothing to prevent the estates bearing the higher numbers paying their revenue on the same dates on which the revenue of the lower numbers are payable, but the proprietors would put off till the last day, as they do now, and the general tendency would be to distribute the payments over the three days. A similar system obtains in large land agents' offices in England, where dates of payment are fixed by an alphabetical arrangement according to the names of the tenants. It would take a little time for the proprietors to become accustomed to the new arrangement, but there is no reason to supj^ose that they would not eventually fall into it. The objec- tion that it would make the latest day of payment earlier in certain cases than it now is could be overcome by taking the present latest day of payment as the first latest day, i.e., by selecting the 7th, 8th, and 9th June instead of the 5th, 6th, and 7th June. 225. Having decided to recommend the amalgamation of the two depart- ments of accounts and taujih, we must now consider what establishment will be required for the combined offices. Following the plan already adopted in the case of the General Department, we shall first consider the work and cost of each department separately, and then in combination. Accounts Department. — The amount of work in the Accounts Department may be measured by three tests — (I) the amount of correspondence, (2) the number of receipts, and (3) the number of payments. The last two tests cannot be combined owing to a variety of circumstances ; they must first be treated separately and the results combined. The result of the application of the three tests is given in Appendix No. XXIX. The order of districts as shown in this Appendix is as follows : — Order of the first group of ten districts. No. According to Work. According to Cost. 1 Shahabad. 24-Perguimahs. 2 Mymensingh. Chittagong. 3 Patna. Jessore. 4 Chittagong. Nuddea. 5 Dacca. Dacca. 6 src )^'"^- Moorshedabad. 7 Backergunge. 8 Sarun. *) -p , Mozufferpore.j^l^'^- Gya. Cuttaok. 9 10 Srr}Ei»i- '61 242 REPORT OF THE SALARIES COMMISSION. Order of the. last group of ten districts. [chap. XI. 1 Khoolna. Beerbhoom. 2 Balasore. Dinagepore. 3 Dinagepore. Chumparun. 4 Pubna. Pubna. 1 Equal. 5 Beerbhoom. Bankura. 6 Bankura, Pooree. 7 8 Bogra. Durbhanga. j Equal 9 Maldah. Maldah. 10 Howrah. Howrah. The following points call for notice. The establishment in the 24-Per- gunnahs is nearly double the establishment in Shahabad, Mymensingh, and Patna, both in strength and pay, though the work is much less. Jessore and Nuddea have also larger establishments than are found necessary in other districts where the work is heavier. Moorshedabad, Backerganj, and Cuttack also seem unduly favoured in the matter of pay above their fellows. 226. Taujih Department — The total number of estates and separate accounts afford a means of testing the requirements of the Taujih Department, The details of the test are contained in Appendix No. XXX ; the result of the test is shown below :— Order of first group often districts. No. According to Work. According to Cost. 1 2 3 Chittagong. Mozufferpore. Patna. Chittagong. Mozufferpore, Dacca. 4 5 6 7 8 9 Dacca. Durbhanga. Gya. Sarun. Mymensingh. Shahabad. Furreedpore. Cuttack. Midnapore, Gya. \ Mj^ecbgh. U^, 10 Monghyr. Moorshedabad. ) Order of the last group of ten districts. Balasore. Beerbhoom, Khxilna. Chumparun, Bankura. 24-Pergunnahs.' Dinagepore, Maldah. ! Dinagepore. Bogra. Pooree. J Bankura. Rungpore. Maldah. Pooree. Beerbhoom. ^ Chumparun, V Equal. Eungpore. ) Furreedpore, Cuttack, Midnapore, and Moorshedabad are much more highly placed than they should be in point of pay, and in a less degree the same remark applies to Tipperah, Purneah, and Noakhally. CHAP. XI.] WORK IN ACCOUNTS DEPARTMENT. 243 227. Appendix No. XXXI exhibits the work and cost of the Account and Taujih Departments in combination, and the order of districts resulting from this combination is as follows : — 1 Chittagong. 19 Jessore. "| 2 Patna. 20 Furreedpore. > Equal. 3 Dacca. 21 Bhagulpore. J 4 Mymensingh. ') 22 Noakhally. \ 5 Shahabad. > Equal. 23 Nuddea. 6 7 Mozufferpore. ) Sarun. 24 25 Sf'-'l'^^"-'- 8 Gya. 26 Purneah. 9 g°,sr- 1'^'""'- 27 Eungpore. 10 28 Pooree. "\ t-, , Balasore. )^<1"^^- 11 Midnapore. 29 12 Burdwan. 30 Khulna. 13 24-Pergunnahs. \ 31 Beerbhum. 14 M„o„hed.bad. ,,„., 32 Dinagepore. 15 33 Ohumparun. 16 Cuttack. j 34 Bankura. ) t, , Bogra. I ^'i'^^1- 17 ^T'- h-'^- 35 18 36 Maldab. 37 Howrah. 228. We must now consider what establishments shall be assigned to each district, and at this stage it becomes necessary again to refer to the report of the Committee of 1879. The scope of their inquiry was limited to three points : — (i) — The strength of the various account establishments in different districts. Hi) — The amount of work in different districts, (iii) — Increases of establishment demanded by local officers. The recommendations of the Committee, so far as they regard our inquiry, may be thus summed up — (i) — Certain simplifications of procedure tending to make the work lighter, both at ordinary seasons and under the exceptional pressure on kist days, (ii) — Classification of districts, and increase of pay to accountants in accordance therewith. (iii) — No increase to the pay of treasurers, but an allowance to cover loss on remittances. (iv) — The sums required for the above purposes to be provided by levying a rate on local and trust funds. (v) — The sums so provided to be spent — first, on objects (ii) and (iii), and the surplus on raising salaries of subdivisional account- ants and treasurers, and on generally improving the pay and position of officials of this department at the discretion of Com- missioners. Government accepted generally these recommendations. The first measure, and the extent to which it has been carried into practice, has already been discussed. The Government of India disallowed the proposed allowance to treasurers. In accepting in a general way the Committee's third suggestion as to the classification of districts and increased rates of pay to accountants, the Government remarked* that as the Committee's ioTNo™eri879.^°"^^' ^^'^ ^ata wcre defective, their classification _ could only be accepted tentatively, and Commissioners were authorised to reconsider it and recommend alterations, though warned not to rank districts in a higher class except on very strong grounds. At the time of the Committee's inquiry the lowest rate of pay of an accountant was Es. 40, and the highest Rs. 80. There were only two paid at the latter rate, namely, the accountants of Chittagong and Purneah. In 31a 244 REPORT OF THE SALARIES COMMISSION. [cHAP. XI. most districts the rate was Rs. 50, rising to Es. 70, thougli in the smaller ones it was usually Rs. 40 rising to Rs. 60. The rates proposed were the follow- ing:— Bs. Rs. First class districts, 80 rising to 120 Second „ „ 70 „ 100 Third „ „ 60 „ 80 Fourth „ „ 50 „ 70 Fifth „ „ 40 „ 60 The following was the classification of districts recommended : — Class I. 24-Pergunnalis. Midnapore. Hooghly. Dacca. Burdwan. Chittagong. Jessore. Nuddea. Patna. Class II. Monghyr. Moorshedabad. Bhagulpore. Shahabad. Mymensingh. Backerganj. Cuttack. Furreedpore. Mozufferpore. Gya Tipperah. Sarun. Class III. Rungpore. Purneah. Noakhally. Pubna. Rajshahye. Dinagepore. Doomka. Class IV. Balasore. Bankura. Beerbhoom. Lohardugga, Hazaribagh. Darjeeling. Julpigoree. Chumparun. Durbhanga. Pooree. Class V. Bogra. Maldah. Manbhoom. Singbhoom. The result of the reference to the Commissioners was a very slio-ht modification of the Committee's proposals. Burdwan was reduced from class I to class II, Bankura and Durbhanga were raised from class IV to class III, and the accountant of the 24-Pergunnahs was permitted to continue to draw a personal allowance of Rs. 25 in addition to the increase in his salary. 229. The official records which we have consulted contain a letter from the Accountant-General, No. 596TM, dated 30th September 1882, based on a memorial to Government, which purports to be submitted by the treasury accountants of Bengal, dated loth March 1882. Two grounds of complaint are put forward in this memorial : — (1) The classification of districts, and (2) The rates of pay fixed for the accountant. The Accountant-General's report expresses the opinion that a revision of the classification of districts is not called for, but that the accountants' salaries were inadequate, and should be raised. The memorialists contended that the whole scale of salaries had been fixed too low as compared with the Public Works accountants, and asked that their minim un pay might be fixed at Es. 150 and their maxinmn pay at Rs. 200. The Accountant-General, in discussing this part of the subject, pointed out that, as regards the higher grades of Public Works accountants, the comparison was hardly fair, as Public Works accountants of the higher grades were of an entirely different status from treasury accountants, occupying more the position of personal assistants for accounts to the officers to whom they are attached. He further remarked that the class of Public Works accountants most nearly corresponding to those of ordinary treasury accountants was the lower grade, on pay ranging from Rs. 80 to Rs, 150, and he proposed that these two amounts should be fixed as the minimum and maximum rates of pay, except- ing in the five smallest districts, in which the minimum of Rs. 60 would suffice. Adopting partially the Committee's classification, he suggested the following rates of pay : — Es. Es. Class I, 8 ( Jistricts ... 100 to 150 II, 14 do. ... 80 „ 120 HI, 16 do. ... 80 ,, 100 IV, 5 do- ... 60 „ 80 CHAP. XI.] ACCOUNT AND TAUJIH STAFF COMBINED. 24-5 The first two classes correspond with the Committee's classification as modi- fied by the Divisional Commissioner ; the third class includes the Committee's third and fourth classes, with the exception of the first district, which, with the Com- mittee's fifth class, go to make up class IV. The Accomitant General gave the following reasons for considering the accountants underpaid : — " These duties involve constant drudgery and careful observance of prescribed routine, so that the treasury accountant must be accurate, painstaking, and methodical, and at the same time sufficiently intelligent to acquire a thorough mastery of the technical rules of the Account Department, and to apply them at a moment's notice to any case which may arise. Further, the nature of the work is such as to involve considerable responsibility in money matters ; while the very knowledge of details which is requisite to enable them to do their work eificiently opens up to them possible doors of fraud and speculation. A high degree of honesty is therefore an essential qualification in a treasury accountant. The quantity of work of course varies in diff"erent districts, and this is an important factor in the determination of the pay to be assigned ; but even in the smallest district I do not think the requisite degree of intelligence, accuracy, and honesty combined can be commanded by a pay commencing with E,s. 40 a month. " Ordinarily, too, an outsider should not be appointed directly to an office of this description ; he should have had some previous acquaintance with office routine and practice, otherwise he will be at once swamped with the mass of work, and will be unable to acquire the requisite departmental knowledge. The assistant accountants in some districts draw Rs. 50 a month ; and any district officer ought to be able to offer such pay for his treasury accountant as would serve as an inducement to the best of these. I think, therefore, that an increase to the pay of the treasury accountants in the lowest grades is certainly called for." With these remarks^ we entirely agree, and our opinion is based not only on our general experience obtained in different districts as Collectors or treasury officers, but also from observations made during our district inspections. 230. These observations have been made in the accountant's office itself, after a close examination of the books in use, the extent of the daily labour of the clerks, and their general manner of executing their tasks. Occasionally we have endeavoured by an elaborate calculation to ascertain how many hours a day the work ought to occupy the clerks ; and though from the nature of the case the results obtained hardly admit of strict and accurate proof, it is worthy of remark that they stand at a high figure. Thus, in one CoUectorate we made a calculation of the number of hours occupied daily, monthly, and yearly in the different work performed in the accountant's office, and the result obtained reduced to days gave 9 f hours. The accountant stated that as a matter of fact he and his assistants attended office daily from 10-30 or 11 A.M. until 6 or 6-30 P.M., and on kist days remained sometimes up till 12 at night. Our opinion is that there are few classes of men whose work is so arduous and responsible as treasury accountants and their assistants, and that they deserve the highest amount of increase that we can conscientiously recommend. We have included the assistants in our proposals, who, for no apparent reasons, were left out of consideration by the Committee of 1879, as it is necessary they should have some incentive to qualify themselves to fill the higher post of accountant, and to remain in a department in which their technical knowledge is undoubtedly of much use to his superiors. The Committee, it should be remembered, were not called upon, as we are, to consider how far the general use in the price of food and in the costs of living demands that an increase should be made in the salaries of the amla concerned. Aided by the information we have obtained in connection with this part of our inquiry, taken in conjunction with the conclusions we have arrived at regarding the importance and laborious nature of the duties of the accountant and his staS, we are enabled to draw up a scheme of salaries for the Account Department in Appendices Nos. XXXH and XXXIII — the former showing the number of clerks to be allowed in each (jffice, calculated with reference to the amount of work to be done, and the other showing the salary of each clerk and the total cost in each district. The 246 EEPORT OF THE SALARIES COMMISSION. [chap. XI. following is the classification of districts and the rates of salary proposed for the Accountant : — Class I' — Es. 175. Midnapore. Dacca. Itfymensingh. Chittagong, Patna. Shahabad. Class II— Es. 150. Hooghly. 24- Pergunnahs. Gya. M ozuff erpore. Sarun. Class III— Es. 125. Jessore. Moorshedatad. Tipperah. Noakhally. Durbhanga. Class IV- Es. 100. Burdwan. Nuddea. Khulna. Rajshahye. Rungpore. Furreedpore. Backerganj. Monghyr. Bhagulpore. Pumeah. Ciittack. Pooree. Balasore. Class VI- Es. 75. Bankura. Beerbhoom. Howrab. Dinagepore. Bogra. Pubna. Chumparun. Maldah. The grades of pay proposed for the assistants are Rs. 50, 40, and 30 , and these are apportioned among the districts in the manner shown in the Appendix. The total cost of the proposed scale is Rs. 12,065, and exceeds the present scale by Rs. 544 ; the number of clerks to be employed being 279, against 349 at present. as TEEASUEY DEPAETMENT. 231. The case of treasurers was considered by the Committee of 1879, who proposed, in lieu of granting any increase of salary, to make them an allowance of Rs. 7 in tlie lakh on remittances sent by them to Calcutta to cover losses on such remittances. The case is thus briefly dealt with by the Committee : — We have not heard equal complaints of the pay of treasurers : it seems to be consi- dered as ordinarily sufBoient for the work done ; the post is considered an honourable one ; and as a treasurer is generally anxious to keep the appointment in his own family, it may be assumed that the present incumbents are not, as a rule, dissatisfied. There is, however, one grievance under which treasurers labour, which should perhaps be removed : we refer to the deductions made from treasurers on account of remittances. The amount of the deductions made for remittances has varied in the last ten years from Rs. 4 in Gya to Rs. 2,768 in Jessore. It is a notorious fact, much commented on in all treasuries, that the losses are always much heavier in remittances to Calcutta than in remittances to other treasuries. This is, no doubt, due to the greater skill of the potdars employed in the treasiiry at Calcutta. But the fact remains that all treasurers who have to remit to Calcutta lose heavily as compared with those whose receipts are returned into circulation at their own or other treasuries. As the loss to the treasurers on this account varies according to the amount of their remittances to Calcutta, the best plan, in the Committee's opinion, to remedy this grievance would be to make an allowance of Es. 7 per lakh, and let it be definitely understood that it is to cover a fair and reasonable proportion of defects in the coin remitted. We know that this is felt as a grievance at present, and would therefore recommend its removal as an indirect way of improving the position of treasurers. The total cost would not exceed Es. 800, on the average. Government of India's letter No. 1081, dated 12th June 1880, Finan- cial Department. This proposal was accepted by the Govern- ment of Bengal, but was not allowed by the Govern- ment of India for the following reasons: — There does not seem to be suflSciently good reason for the allowance of Es. 7 in the lakh proposed to be given to treasurers under the second head. No such allowance is given or has as yet been found necessary in other provinces, and if given in Bengal it would probably soon be asked for elsewhere. The Governor-Greneral in Council has caused an analysis to be made by the Comptroller-General of a fairly representative number of remit- tances, amounting altogether to nearly 63 lakhs of rupees, sent to Calcutta with the following results as reported by him : — " The first head taken is coins actually deficient. Now, unless fraud is attributed to the reserve poddars, for which I know of no ground, this must be owing to carelessness CHAP. XI.] TREASURY DEPARTMENT. 247 or worse on the part of the treasurers and their men. If it is mere carelessness, the rupees have not passed out of their possession, and will be found surplus in some other bag taken out for use, since we hear of no cases of surplus in remittance. At any rate, out of Es. 90 deficient, more than two-thirds occurred in three of the forty-three remittances. This does not seem as if the loss were unavoidable. *' The second head I have abstracted is that of counterfeit coin, and here the treasurers have even less ground for complaint, as they could scarcely pass thom without neglecting the interests of Government. The total (Rs. 3,068) seems large, but the treasuries nearest Calcutta (Burdwan, Hooghly, and Nuddea), where coiners might be expected to be more skilful, have less than Es. 2 in a lakh. I think that other treasuries might have protected themselves if they had taken equal care. " The remaining columns of rejection — foreign, defaced, and light by misuse — must contain a large amount of good silver, and I have no materials to show what the loss to the treasurer really is. I do not therefore distinguish them in the abstract. Though I do not doubt that our treasury poddars are stricter than mofussil men and reject coin which would elsewhere have passed, yet the actual deficiency of buUion must be very slight, for a treasurer would usually stop coins which have lost two per cent, of their weight ; and if we assume that some coins had escaped notice though below the margin of lightness, many more must have been turned back in Calcutta, because of ill usage which would not have affected their weight seriously. To take the largest amounts in this list, Midnapore had 100 defaced and 86 illused. I suspect the loss was less than E.S. 4, and the Committee would have granted nearly 66 contract. Purneah, with 83 and 60, or a loss of lis. 3, would receive 17| ; Jessore, with 36 and 60, or a loss of Es. 2, would be awarded more than 29." It appears from this investigation that, on an average, the loss to a careful treasurer from defaced, light-weight, and counterfeit coins in such remittances ranges from Es. 2 to Hs. 4 (as a maximum) in a lakh of rupees. It is evident, then, that to allow Es. 7 in the lakh would, in effect, be to make a material increase in the emoluments of treasurers. The Grovemment of India does not consider that any increase is required, and, moreover, His Excellency in Council is convinced that, apart from the inexpediency on general grounds of making any allowance at all of the kind suggested, treasurers in Bengal are so well satisfied with their position, and so anxious to maintain it for themselves and their families, that there is no occasion to compensate them for the hardly appreciable loss which they may possibly suffer in remittances to Calcutta. These emoluments, too, include compensation to them for their obligation to stop all bad money and their responsibility for correct remittances. The Government of India is not prepared to do anything calculated in the slightest degree to impair this responsibility. Many of the treasurers do not know English, and this is a reason why they had not succeeded in bringing their claims to notice in the same way as the accountants. We therefore attach no particular importance to the opinion of the Committee that the present incumbents were not dissatisfied, because there had been no general complaint. The treasurers have to ])erform very respoa- sible duties, and often under harassing circumstances, and to give very heavy security. Though they have not so many books to keep as the accountants, yet their work is tedious and requires intelligence and unremitting attention, and their hours of attendance at office are, from the nature of things, quite as long as those of the accountants. The increase of work, which was admitted by the Committee to have occurred in the accountant's office, must also have been felt in the Treasury Department. This result was inevitable, and it was au inequitable arrangement to refuse an increase of salary to one department while granting it to the other. The loss on remittances is keenly felt as a grievance by remitting treasurers ; and though the remarks of the Comptroller-General above quoted contain a disclaimer as to there being any suspicion of fraud on the part of the poddars employed in Calcutta, yet this is not the view entertained generally. The treasurers speak openly on the subject, and it is clear that, how- ever difficult it may be to prove a particular instance of fraud, the firm convic- tion of the treasurers is that some trickery does take place. It is useless, they assert, to send a poddar from the mofussil to watch the counting of a remittance in Calcutta, as many thika poddars are employed in the counting, and it is beyond the power of one man to keep an eye on them all, and the task is rendered more difficult by the counting poddars slipping out of the room on some pretext or another while the counting is going on. We have had no means of investigating this suspicion, which is unmistakeably deep-rooted, and can only call attention to it as a matter that seems to demand inquiry. The districts are classified according to the amount of work in Appendix No. XXXIV, in which a comparison is instituted between the cost 248 EEPOET OF THE SALARIES COMMISSION. [chap. XI. and the amount of work as indicated by the number of receipts and payments. The following is the order of districts : — Order of the first group often districts. No. According to Work. According to Cost. 1 Shahabad. Midnapore. 2 Chittagong. Moorsbedabad. 3 MozufEerpore. MozufEerpore. 4 Gya. 24-Pergunnabs. 5 Mymensingh, Jessore. 6 7 Sarun. Monghyr. Mymensingh. ■» J, Backerganj. J-^H"'*'- 8 Durbhanga. Shahabad. 9 Midnapore. Hooghly. 10 Jessore. Muddea. Order of the last group of ten districts. No. According to Work. According to Cost. 1 2 3 Pumeah. Maldah. Balasore. Noakhally. Eajshahye. Bankura. 4 6 6 Bogra. Rungpore. Bankura. MaUah. }^1^^1- Pubna. 7 Khulna. Cuttack. 8 9 10 Chumparun. Dacca. ") t> i Patna. j^l"^^" Dacca. Patna. Howrah. Howrah is more or less a sub-treasury, hence its position on the list. In Dacca and Patna there is no treasury, but there is a small establishment kept up for the Stamp Department. Here, too, as in the matter of accounts, the 24-Pergunnahs is favoured beyond its deserts at the expense of districts in which the treasury work is heavier — as, for example, Chittagong, Gya, Monghyr, Durbhunga, Burdwan. The establishment also appears to be excessive in Chumparun, Khulna, Rungpore Balasore, and Pumeah, as compared with other districts. 232. The district treasuries should be divided into three classes, according to the amount of work, namely — Class I. — Where the number of items of receipts and payments exceeds 100,000. „ II. — Where the number of items of receipts and payments is less than 100,000 and more than 50,000. ,, III. — Where the number of items of receipts and payments is less than 50,000. According to this classification there are six treasuries of the first class, ten of the second, and nineteen of the third, as in the following list. There are no treasuries at Dacca and Patna. There are at present three grades of treasurers, at Rs. 100, Rs. 80, and Rs. 05, except for Howrah, where the nazir and treasurer gets Rs. 50. It is now proposed that the treasuries of the first class should have treasurers at Rs. 125, those of the second class at Rs. 100, and those of the third class at Rs. 75. We would place the treasury clerks on the two lowest grades of pay, Rs. 40 and Rs. 30, as their work does not require any great amount of intelli- CHAP. XI.] DISTRICTS CLASSIFIED BY TREASURIES. 249 gence. The treasuries of the first class should have one clerk on Es. 40 and one poddar on Rs. 20, The treasuries of the second class should also have one clerk on Rs. 40, but the pay of the poddars should be Rs. 15, except Monghyr, which should have one poddar on Rs. 20, as the number of items of receipts and payments is nearly equal to 100,000. We have provided a substantial increase to poddars, as it is notorious that hitherto, except in the Presidency Division and in Chittagong and Gya, they have been inadequately paid in salaries varying from Rs. 6 to Rs. 10, considering the responsible duties they have to perform. The following is the order of districts according to the threefold classi- fication we propose to adopt : — Class I. Rate of salary, Rs. 125. 1. Shahabad. 2. Chittagong. 3. MozufEerpore. 4. Gya. 5. Mymensingh. 6. Sarun. Class II. Rate of salary, Rs, 100. 1. Monghyr. 2. Durbhanga. 3. Midnapore. 4. Jessore. 5. Burdwan. 6. Noakhally. 7. Hooghly. 8. Eajshahye. 9. 24-Pergunnahs. 10. Baokerganj. Class III. Rate of salary, Rs. 75. 1. Furreedpore. 2. Tipperah. 3. Pubna. 4. Cuttack. 5. Bhagulpore. 6. Moorshedabad. 7. Beerbhoom. 8. Pooree. 9. Nuddea. 10. Diaagepore. 11. Howrah. 12. Purneah. 13. Maldah. 14. Balasore. 15. Bogra. 16. Rungpore. 17. Bankura. 18. Khulna. 19. Chumparun. In Appendix No. XXXV we have entered the number of clerks and the rates of pay proposed for each treasury, and in Appendix No. XXXVI we have shown these proposals in comparison with the existing establishment. The present monthly outlay on account of the Treasury Department is Es. 5,606, and the proposed expenditure amounts to Rs. 5,980, or Rs. 374 in excess ot the present cost ; and if to this be added Rs. 54, the amount of the proposed increase in the Accounts Department, the result is an increase of Rs. 428. The increase given to the accountants in 1879 was provided by levying a rate on local and trust funds. We believe that the total amount received from the rate on local funds to cover the cost of establishments in the Accountant-General's office and in the district treasuries for work in connection with these funds much exceeds the cost of the portions of the establishment which the rate is intended to cover, and that the rate can afford to bear an additional charge involved in the proposed increase. We therefore propose that the increase be provided from the said rate. 32 250 REPORT OF THE SALARIES COMMISSION. [chap. XI. EECOED DEPARTMENT. 233. Collectorate Vernacular Record Department. — The number of recor ds of cases and the number of estates and separate accounts may be taken as a gui de in determining the amount of work in vernacular record-rooms of the CoUecto rate. The results are shown in Appendix No. XXXVII, from which the following information is extracted : — Order of first group of ten districts. No. According to Work. According to Cost. 1 2 3 4 5 6 7 8 9 10 ChittagoDg. Mozuiierpore. 1™: } Equal. Dacca. Shahabad. Cuttack. ") p, , Midnapore. ) ^1™!- Durbhanga. ) Midnapore. "l-p^,,,,! Cuttack. l^l'^^^- CMttagong. ^^^^ Burdwan. Nuddea. Dacca. Mymensingh. . Order of last group of ten districts. 1 2 3 4 5 6 7 8 9 10 Pubna. Eajshahye. Dinagepore. Beerbhoom. Khulna. Eungpore. Maldah. Chumparun. Bankura. Bogra. I Equal. !• Equal. I Equal. Durbhunga. Jessore. Dinagepore. Sarun. Bogra. Pubna. Chumparun. Beerbhoom. Maldah. Bankura. • Equal. Equal. Equal. The cost ranges from Rs, 50 in Maldah and Bankura to Es. 210 in Midnapore and Cuttack. 234. Magistrate's Record Department. — .Appendix No. XXXVIII shows the work and cost of the Magistrates' record-room. Here the diyergencies in point of cost are very few. The minimum cost is Rs. 30, and this obtains in the three districts of MozufEerpore, Durbhanga, and Chumparun. The maximum cost is Rs. 95, which is the scale in Monghyr. Between these two are two ranges of pay, Rs. 40 and Rs. 65, except in the 24Pergunnahs. The former applies in 28, and the latter in 4 districts. The Record Departments, Collectorate, and Magistracy, may be amalgam- ated with advantage to the public and to the ministerial officers themselves. The public will have to go to one responsible officer for information and copies, and the ministerial officers, especially of the Deputy Collector and Deputy Magis- trate's offices, will not have to go backwards and forwards between two or three rooms for references and in order to make over papers to the record- keeper. The records may continue to remain for the present in different rooms, and may gradually be placed in one room, or in two rooms close to each other, each assistant of the record-keeper having charge of separate kinds of records. There are at present two grades of record-keepers in Collectors' offices — in A class districts Rs. 50 rising to Rs. 70 (mean pay Rs. 60), and in B class districts Rs. 40 rising to Rs. 60 (mean pay Rs. 50), except in Durbhanga, where the pay is Rs. 40 fixed. The pay of the record-keeper in Magistrates' offices is, with a few exceptions, uniform throughout, Rs. 30 rising to Rs. 50 (mean pay Es. 40). The pay of the clerks is generally Rs. 20 rising to Rs. 40 (mean pay Es. 30). In Appendix No. XXXIX we have given the order of districts CHAP. XI.] RECORD DEPARTMENT. 251 according to the amount of work in the amalgamated Record Department, and the order is as follows : — 1. Patna. 2. Dacca. 3. Midnapore. 4. Hooghly. 5. Backerganj. 6. Chittagong. 7. Gya. 8. MozufEerpore. 9. Sarun. 10. Mymenslngh. 11. Burdwan. 12. Furreedpore. 13. Shahabad. 14. Monghyr. 15. Bhagulpore. 16. Durbhanga. 17. 24-Pergunnahs. 18. Jessore. 19. Pumeali. 20. Cuttack. 21. Nuddea. 22. Tipperah. 23. Eajshabye. 24. Pubna. 25. Pooree. 26. Moorsbedabad. 27. Howrab. 28. Balasore. 29. Dinagepore. 30. Rungpore. 31. NoakbaUy. 32. Cbumparun. 33- Maldab. 34. Kbulna, 35. Bogra. 36. Bankura. 37. Beerbhoom. Appendix No. XL shows the number of clerks that we consider will be required in each record-room in addition to the record-keeper, and Appendix No. XLI shows the proposed in comparison with the present scale. We propose to allow two grades of record-keepers for the amalgamated offices : one at Rs. 80 and the other at Rs. 65. For the first 18 districts classified according to the amount of revenue work, which is more intricate than the rest, the pay of the record-keepers has been proposed at Rs. 80, and for the remaining 19 districts at Rs. 65. For the two heaviest districts in point of revenue work, Midnapore and Chittagong, and for Patna and Dacca, which respectively stand first and second in order, taking into consideration all kinds of work in the Record Department, one clerk at Rs. 50 is proposed. The pay of the other clerks is put down at Rs. 40 and Rs. 30, viz. 24 at Rs. 40 and 59 at Rs. 30. It will be observed that in the proposed scale of establishment provision has been made for the number of clerks required for comparing copies. At present seven clerks are entertained for this purpose in the Magistrate's office on a salary of Es. 20 rising to Rs. 30. These, of course, will become absorbed in the combined establishment. NAZIE'S DEPAETMENT. 235. The term ' nazir,' strictly speaking, means an inspector, a supervisor, and, in ordinary use, the officer of the court who is charged with the serving of processes, or who is sent to take depositions and make inquiry into any breach of law or the peace. In the earlier regulations he was appointed for the service and execution of processes of the court, and this has always been understood to be his primary duty, though in course of time other duties of a miscellaneous character have been assigned to him. He has gradu- ally become in many districts a sort of official servant-of-all-work, upon whom any duty is imposed which does not exactly belong to any particular depart- ment, and thus it has happened that the functions now performed by the nazir are of a multifarious kind, not contemplated when the office was first created. The following is an account, with some verbal corrections, which the nazir of Shahabad has given of his duties, and, subject to certain exceptions, it may be accepted as a fairly correct recital of the work performed by a nazir generally : — Duties of the Nazir in the Shahabad Collectorate, 1. Enters processes in Eegister No. 43 ; writes particulars on tbe back of each process •wben tbe peon retiums from moluesil ; compares receipts of tbe service of tbe process written by tbe parties. 2. Enters in register arrears of process fees, and reports tbem to tbe departments concerned. 82 a 252 REPORT OF THE SALARIES COMMISSION. [CHAP. XI. 3. Makes inquiry regarding the property of defaulters, judgment-debtors in Govern- ment suits and also in pauper suits. 4. Inquires into the security of all ministerial officers of all the Courts of Revenue, Opium, Canal, and other Departments. • 5. Holds sales of the property of the defaulters under Act YII (B.C.) of 1880. 6. Enters the work of each peon in Register No. 44, and makes corrections in Register M. 7. Writes report of recovery of old process fees, and enters payment in Register No. 43. 8. Receives process fees paid by the parties, gives receipts, and enters payment in the court-fees account book. 9. Receives miscellaneous payments, money-orders, sale-proceeds of estates sold for arrears of revenue, and enters payment in the account-book and grants receipts. 10. Enters all such receipts and disbursements in the appropriate subsidiary registers prescribed by Board's circular order No. 1 of November 1879, and remits amount received to the treasury with the challan and pass-book. 11. Disburses contingent expenditure, and enters amount in the contingent register. 12. Affixes court-fees stamps to processes and reports, making the necessary entries in the column of " Fees recovered " in Register No. 43 ; punches and affixes seal to the stamps. 13. Despatches covers from all departments of the CoUectorate to persons residing at head-quarters. 14. Receives covers and parcels from the English, Vernacular, and Treasury and other Departments containing records, currency notes, stamps, registers, maps, forms, &c., &c., and sends them to the post-office after affixing the service labels and entering them in the despatch-book. 15. Receives all covers from other offices to the address of Collector and Deputy Collect- ors, and after giving receipts for them and entering in the Nazarat receipt-book makes them over to the department concerned. 16. Sends stamp-fees in Government cases to Government Pleader, and pays diet expenses to witnesses in Government suits, &e., &c. 17. Sends packages of opium, parcels of stamps and notes to subdivisions and other districts, and takes charge of the receipts for them. 18. Takes delivery of packages containing stationery, stamps, &c., from the railway, and sees to the despatch of packages to other districts. 19. Packs and forwards treasure. The Shahabad district being on the western extremity of the Lower Provinces, there is much transit of treasure between Shahabad Treasury and the North-West. 20. Writes contingent accounts in vernacular, and draws up bills in English and cashes them at the Treasury. 21. Prepares the annual list of assessors for the Sessions Court. 22. Sells the Board's miscellaneous forms, law books, and other publications, keeps accounts of the same, and pays the sale-proceeds to the Treasury. 23. Purchases furniture for all the departments, including road-cess and foujdari, and repairs the same. 24. Looks after Government tents, and repairs them when necessary. 25. Collects zemindari dak-cess on the requisition of the Magistrate, pays the amount into the Treasury, and obtains duplicate challans for the Magistrate. 26. Looks after provisions for troops, superintends the sale of the articles to the soldiers, collects the money and pays it to the parties. 27. Looks after the annual repairs of the CoUectorate office building, and prepares estimates of the costs, and purchases materials, &c. 28. Sends to Collector on tour daily dak containing records and correspondence, 29. Writes reports on various subjects in English and the vernacular called for from the Nizarat. 30. Attends general requisitions of the Collector, Deputy Collector, and other officers. 31. Writes monthly establishment bills of his department, cashes and disburses the amount, and gets the receipts. 32. Writes the price-current returns. 33. Inquires about exports and imports of piece-goods by land, by water, and by rail between North- Western Provinces and Bengal. 34. Recovers all sorts of Government demands imder the certificate law, and makes inquiries regarding the defaulter's property. 35. Keeps account of service postage stamps, purchasing from Treasury, distributing to several departments and getting receipts. 36. Despatches telegrams, &o. It will be seen from the above that the work is such that it is almost incapable of being measured by any arithmetical standard. We have therefore felt some difficulty in arriving at any definite conclusion as to the districts in which the work falls heaviest on the nazirs. That the duties are very responsible and onerous in many cases we are bound to admit, and, generally speaking, we are of opinion that the nazir's claims to a substantial increase to CHAP. XI.] NAZIE'S DEPARTMENT. 253 Lis salary are quite as strong as those of the clerks in other departments. The number of processes served by his departments aiFords a means of determining the relative extent of nazir's work, and we have included these figures in Appendix No. XLII, from which it will be seen that the first and last ten districts in the order of work are the following : — First ten. Last ten. 1 2 3 4 6 Baekerganj. Dacca. Midnapore. Mymensingh, Shahabad. Pubna. Rajshahye. Maldah. Bankura. Purneah. 6 7 MozufFerpore. Cuttack. Dinagepore. Khulna. 8 9 10 iSarun. Patna. Balasore. Bogra. Chumparun. Howrah. 236. The number of registers which a nazir has to keep in connection with processes and cash receipts and payments are excessive, and some are very voluminous; Register No. 43, for instance, being kept in several volumes accord- ing to the different classes of demand. The Shahabad nazir, whose case is mentioned above, has no naib or buxee, but one or two of his peons can read and write well, so he keeps them in office to help him in keeping the registers. Much of his time is taken up in supplying rasad for troops, which is not one of his legitimate duties. It is peculiarly inappropriate to employ the nazir on such work, as it takes him away from head-quarters ; and as he has no buxee, all the work during his absence is left to peons, who cannot safely be trusted with such responsible duties. The rules regarding rasad in volume I of the Board's Rules seem to be entirely disregarded in this district, and this is the more to be regretted because troops are constantly marching through the district. From the details of work given it will be seen that he is really overworked ; and even if we succeed in relieving him of those duties which ought not to be thrown on him, there will still remain a very large quantity of work. In the Patna Division there is a singular, and we think illegal, practice introduced by an order of the Commissioner, No. 137, dated 17th September 1878, by which it is made the nazir's duty to collect the zemindari d^k-cess. In the Act this cess is to be realised by the certificate procedure, and it does not appear to be the nazir's business to collect it by any other procedure. This gives the nazir in the Shahabad district a great deal of extra work. The same officer, as well as the Patna nazir, has also much trouble about rasad, which would be avoided if the Board's rules for supply of rasad were properly adhered to. Then he has to supply boxes for containing treasure remitted to other districts, to be present while it is being packed, see it conveyed to the railway, and be responsible for it. This also is not his work. The treasury officer ought to arrange for the boxes with a carpenter or contractor through the treasurer. Under the rules for escorts, the head constable of the escort should be present at the packing, should convey the treasure to the railway, and, together with the escort guard, be responsible for its safe custody. The nazir should certainly be relieved of this duty, which is not his business at all. He is also made to act as a sort of post-master for all the departments of the office, all covers being given to him to post, and his naib having to go to the post-office with registered letters. This work should be done by the despatching-clerk of the Collector's office. We also do not think either that it is his business to furnish estimates for repairs of the Collectorate buildings or to see the repairs executed. In the course of our inspections the nazirs in several districts have set forth their grievances as to the extra work required of them ; their object, however has been not so much to get rid of these additional duties as to obtain more pay. We think they 854 REPORT OF THE SALARIES COMMISSION. [chap. XI. should share in the proposed increase like other amla, but we also think they should be relieved of those duties which do not proj)erly belong to them. The pay of the nazirs generally is on a progressive scale, ranging from Rs. 30 — 50 to Rs. 80 — 100, but in a very few districts the pay is fixed at either Rs. 75 or Rs. 100. We propose the following fixed grades of pay — Rs. 50, Rs. 65, Rs. 80, Rs. 100, and Rs. 125 for nazirs, and Rs. 30 and Rs. 20 for their assistants. In 13 districts in which the work is lightest we would not allow an assistant. In 16 districts we propose to allow one nazir and one assist- ant ; in four districts a nazir and two assistants ; and in three districts a nazir with three assistants. In classifying the districts we have had regard to the number of processes served by the nazir's establishment in 1884-85, as well as to other local circumstances which may tend to make the work of the nazir's department heavy or light. The districts will thus fall into the following groups according to the rate Of salary proposed for the nazir : — Class I— Class II— Class III- Class IV— Class V— lis. 125, Es. 100. ite.80. U:i. 65. Ks. 60. Midnapore. 24-Pergunnahs. Burdwan. Jessore. Bankura. Mymensingh. Dacca. Hooghly. Kajshahye. Beerbboom. Cbittagong. Backerganj. MoorsKedabad. Tipperah. IN uddea. Patna. Furreedpore. Noakhally. Kbulaa. Shahabad,, Gya. Mongkyr. Dinagepore. MozufFarpore. Bbagulpore. B-ungpore. Durbhanga. Purueak. Bogra Sarun. Pubna. Cuttack. Chumparun. Maldali. Pooree. Balasore. The present and proposed establishments are compared in Appendix No. XLII, and their total cost is Rs. 3,126 and Rs. 3,890 respectively, showing an increase of Rs. 764. NON-REGULATIOIS" DISTRICTS. 237. We have been unable to provide for the non-regulation districts in the above arrangements, as they are so differently constituted from the other districts in respect of the class of establishments and the distribution of work. The difference chiefly arises from the circumstance that the civil head of the district in revenue and magisterial matters is also Sub-Judge, and in certain cases is provided with a special establishment for the judicial work of his office, though in some of the districts concerned it appears to be the rule not to confine this establishment to judicial work only, but to employ it generally in all depart- ments of the office. Indeed, there is not always sufficient employment in the Judicial Department for the clerks entertained, and advantage is taken of this circumstance to utilise their services in other departments already supplied with a full staff of officers for their work. There is also another divergence from what is customary in regulation districts. In some districts the clerks on the revenue side of the office also work on the magisterial side, and in fact in any branch of the office where there is work to be done. We have no objection whatever to this system, and its existence, though unauthorised and contrary to present rules, only serves to show with what ease it could be introduced generally and be brought into tlie recognised practice and procedure of the office. It corresponds in some measure with our proposed treatment of establishments in the regulation districts, with this difference, however, that we propose to designate officers by the grade to which they belong, and, after assigning a sufficient staff for each branch of the office, as measured by the work to be done, to allow the district officer to employ them as he pleases. The districts referred to in which special civil establishments are entertained are Hazaribagh, Lohar- dugga, and Manbhoom ; and we will give examples of the way in which the present staff of officers are employed indiscriminately in a variety of duties irrespective of the departments in which they are paid. In Hazaribagh one of the civil clerks works in the Revenue Department and performs a number of miscellaneous duties, e.g., he keeps the accounts of CHAP. XI.] NON-REGULATION DISTRICTS. 255 the local funds, of printed forms and stationery, and is in charge of cooly emigration, and compares letters. The civil accountant, in addition to his legitimate duties, is also in charge of criminal deposits and the contingent registers in the Magistrate's court ; prepares the budget estimates, establishment bills, and all detailed bills, and has charge of the service-books in the Revenue, Criminal, and Civil Departments ; he prepares the registers of miscel- laneous receipts, the criminal fine statements, pound-registers, ferry accounts and trust fund accounts in the Magistrate's office. The revenue head-clerk drafts letters and exercises general supervision in all three departments. The criminal clerk dockets and registers the correspondence of the Civil Depart- ment. As in Hazaribagh, the head-clerk in the Revenue Department in Lohardugga is not solely employed in revenue v?ork, but is in charge of the correspondence of every branch of the Deputy Commissioner's office. The other clerks, with the exception of the muharrir in the Vernacular Department, are employed indiscriminately in various departments, according as there may be work for them. Thus the civil clerk is employed in the English office as a copying clerk in every department. The civil sarishtadar exercises general supervision over the work of the clerks in all the criminal courts, though drawing his pay from the Civil Department, and prepares the quarterly and annual reports and returns for the High Court. In Manbhoom the head-clerk, who does the work in the Revenue Depart- ment, is paid entirely from the Civil Department, in which he also works in checking returns, drafting letters, and exercising general control. The civil sarishtadar also supervises work and prepares reports on the Magistrate's side, in addition to his duties in the Civil Department, which consist in examining plaints and appeals, translating pleadings, grounds of appeal and judgments, drafting reports, and looking after the registers, &c. In Singbhoom, where there is no establishment paid from the Civil Depart- ment, except a nazir on Rs. 30 a month, the civil work is carried on by the revenue clerks. Thus the head and second clerks attend to the correspondence, and the vernacular establishment prepares the returns, compiles the registers, and records depositions. 238. In all the Chota Nagpore districts the work of the Civil Depart- ment is exceedingly light, as will be seen from the outturn of work in 1885 shown in Appendix No. XLIII . In the course of our inspection of the Lohardugga office we wei-e specially struck by this circumstance. Indeed, in this district their duties seemed to sit very lightly on the clerks throughout the office, and a great deal of work is done in the vernacular which might be better done in English. The staff of court muharrirs exceeds the actual requirements. In the Deputy Commissioner's office and court there is an English clerk on Rs. 30, a head-muharrir on Rs. 50, and a second muharrir on Rs. 30. The clerk is fully employed, but when the muharrirs are not doing bench work, there is not enough to occupy them in the office. At the time of our inspection the Assistant Commissioner was provided with three muharrirs, one of whom assisted in the Civil Department. An examination of the return of cases disposed of, the number of accused and witnesses examined during the last six months of 1884 and the first six months of 1885, disclosed the fact that these men had very light employment. The same remark applies to the three civil court muharrirs. An analysis of work done in 1885 showed that the average daily work of each muliarrir was to write about two and a half sheets, mostly depositions, and to fill in about three printed forms and make a few entries in the registers. It is clear that the number of muharrirs can be reduced generally, irrespective of the possible reductions in consequence of the abolition of returns. In all four districts there is no need to have a separate process- serving establishment for the Civil and Revenue Departments, and the office of nazir can be advantageously amalgamated. In the three districts of Hazaribagh, Lohardugga, and Manbhoom it would be difficult to make out a sufficient justification for the employment of two highly-paid sarishtadars, one in the Revenue Department and the other on the civil side ; and these appointments can be united without inconvenience to work. Similarly, one record-keeper should be found sufficient for both departments, with the assistance of a muharrir. The English clerk specially entertained for the Civil Department should be on the general list, and work in any branch of the office as occasion 256 EEPORT OF THE SALARIES COMMISSION. [chap. XI. may require. In Darjeellng there are no special clerks for the Civil Department, but the civil work is done by the clerks in the Magisterial or Judicial branch of the office. In the Sonthal Pergunnahs the distribution of the clerks into departments is made much on the same plan as the arrangements in a regula- tion district. There are separate departments, which are designated revenue, vernacular, judicial, record, accounts, &c., &c., but there is no special depart- ment for civil work, which appears to be distributed among the clerks in the vernacular and judicial departments. Appendix No. XLIII shows that there is a great deal of work in the civil side, and that in comparison with the outturn in the other non-regulation districts it is very heavy. In Julpigoree the division of establishments is into (1) Revenue, (2) Judicial, English, and (3) Judicial, Vernacular Departments. At the head of the first two there is an officer termed the head-clerk and sarishtadar, who gets Rs. 120 rising to Rs. 200, besides a local allowance of Rs. 32, and the head of the third department is a deputy sarishtadar, who receives a fixed pay of Rs. 100. The next highest paid officers are the accountant and treasurer and tea clerk, who get Rs. 50—70, Rs. 65, and Rs. 60, respectively. Below these there is a large staff of clerks, who draw salaries ranging from Rs. 10 to Rs. 50. There is no special estab- lishment for civil work, except an accountant on Rs. 30 — 40, who, besides looking after the accounts, acts as clerk in the Sub-Judge's court and assists in the general department. The civil work appears to fall on the deputy sarishtadar and some of the muharrirs in the Revenue Department. In the Chittagong Hill Tracts, from the nature of the work, the establishment is unique, and will scarcely bear comparison with those of other districts. It must be considered separately. Appendix No. XLIV has been prepared for the sake of showing the outturn of work in all the non-regulation districts under certain selected heads in 1884-85, from which it will be seen that the work is heaviest in the Sonthal Pergunnahs, which in point of importance we should place in the same rank as Burdwan as regards work in the General Department, and equal to Nuddea, Dinagepore, and Rajshahye in respect of work in accounts, treasury, and record branches respectively. We have shown in Appendix No. XLV the present establishment in the Revenue, Criminal, and Civil Departments, exclusive of the Excise, License-tax, and Road Cess Departments ; and in Appendix No. XLVI we have entered details of the establishment proposed. 239. Following the method adopted in the case of the regulation districts, we have allotted a certain number of officers to each district of different grades of pay, intending to leave it to the district officer, subject to certain general stipu- lations, to make a distribution of work suited to the new grades and to select the officials to be appointed to each grade. The restrictions we would introduce are that the appointment carrying with it the highest pay should be held by the chief ministerial officer entrusted with general supervision over all depart- ments — revenue, criminal, and civil alike, and that the pay of the next grade should be assigned to the officer who will perform the combined duties of head-clerk and sarishtadar, chiefly consisting in looking after correspondence and preparing cases for orders, whether in the English or Vernacular Depart- ment. The remaining condition is that the posts mentioned in the table below, which belong to special dejjartments, should bear the salary mentioned against the several districts : — DESIOITATIOIC OS OPPICE. Daijeeling. Julpigoree. fSonthal Pergun- nahs. Hazaribagh. Lohardugga. Singbhoom. Manbhoom. Ea. Es. Ea. Es. Es. Es. Es. Accountant 100 75 100 75 ion 65 75 Treasurer 75 65 75 65 65 66 76 Record-keeper ... 76 75 75 76 76 Kazir 50 75 75 75 SO 75 Estimated by the number of items of work, the treasurer at Darjeeling is not entitled to more pay than the treasurer of Julpigoree and other districts to CHAP. XI.] NON-REGULATION DISTEICTS. 257 which Rs. 65 has been assigned ; but having regard to the special nature of some of the treasury transactions at Darjeeling, we have selected Rs. 75 as the grade of pay for this district. The duties of record-keeper and nazir are performed by the same officer in Darjeeling, and there is no objection to the continuance of this arrangement if the Deputy Commissioner thinks it advisable. He will of course assign such salary to the holder of the post from the establish- ment at his disposal as he may think proper. Measured by the amount of work and the standard of other districts, Julpigoree has an establishment much in excess of actual requirements. In comparison with the regulation districts, it would rank below all except perhaps the last two ; wliile among non-regulation districts it takes the fourth place. It has a highly paid officer at the head of each of the three departments, revenue, judicial, and civil, which under the proposed scheme will be unnecessary, as one Superin- tendent will be sufficient for all tlu-ee departments. The present accountant gets Rs. 50 rising to Rs. 70, and by the standard we have adopted is not entitled to more than Rs. 65 ; but as we intend that he should also, tln-ough his assistants, look after the accountants of the civil court, the pay has been fixed at the higher sum, Rs. 75. We find that the work in the Sonthal Pergunnahs is heavy and difficult, and are only able to recommend a reduction of one officer, viz. a clerk in the taujih office, and for the remainder we have proposed certain increases of salary which causes the proposed scale to exceed the present scale by Rs. 367. In Hazaribagh, Lohardugga, and Manbhoom, which are now provided with establishments beyond their needs, we are able to show a saving, while providing an adequate establishment with increased allowances to the clerks who will remain. The circumstances of Singbhoom are special : the existing establishment is very small, and hardly admits of curtailment in numbers. We have, however, reduced it by one clerk, but the proposed increases in the salaries of the rest cause an additional expenditure of Rs. 135 a month. The Chittagong Hill Tracts also need special treatment. We have allowed the number of officers to remain the same, and have provided increases, not so much with reference to the extent of the work, as having regard to the difficulty of getting officers to serve at all in such a distant, isolated, and at certain seasons unhealthy locality. We have not assigned a special officer for accounts and treasury work, or for the record-room and process department, but prefer to leave it to the district officer to make what arrangements may seem to him best. The scheme we have drawn up is exclusive of the local allowances hitherto drawn by officers serving in Darjeel- ing and Julpigoree, and we propose that these should be continued at the same rates as heretofore. The amounts allotted for this purpose are Rs. 154 in Darjeeling and Rs. 131 in Julpigoree. SUBDIVISIONS. 240. In tbe scheme of establishment for offices at the head-quarters of a district, we have adhered closely to our instructions of providing for increases in salaries out of the savings effected in consequence of the reduction in routine work and the number of clerks employed, but when we come to deal with subdivisions, we are at once brought face to face with the fact of the utter impossibility of making any reductions in the office staff without impair- ing their efficiency. They are already at a minimum strength, and though the altered system of work will apply to them, it cannot bring about a diminution of work in the same degree as at head-quarters, where the heavy work of preparing returns is mostly done. The number of clerks in each office, with a few exceptions, is five, six, or seven, and this includes a poddar on a very small salary. Among the exceptions are Serampore, whose full complement is 16, Godda and Palamow with ten, Jamtara with three, and Kurseong with two clerks. The present rates are Rs. 50 to Rs. 70 for the head-clerk, Rs. 30 to Rs. 50 for the second clerk, and Rs. 20 to Rs. 30 for each mohurir. There are also some fixed grades, varying from Rs. 5 to Rs. 20, and in a few instances some of the senior clerks are paid at fixed rates. The scale of pay allotted is very low and altogether disproportionate to the duties performed, which are at all times very responsible and onerous. In our 83 258 REPORT OF THE SALARIES COMMISSION. [chap. XI. opinion the subdivisional clerks deserve quite as much, nay even more, consideration than the clerks at head-quarters. They have frequently to live in distant and isolated places, which are difficult of access for several months in the year, and to work in small and cramped offices, sometimes in mat buildings; the society of the place consists of themselves and the few local mukhtars or pleaders, so that when the day's work is done they are without the relaxations and resources which their brethren at head-quarters possess. Altogether their surroundings are far less pleasant ; owing to their small number their field of promotion is much narrower, and from the same cause they have to be more independent and self-reliant, as when any difficult piece of work has to be done they have few advisers ; while a clerk at head-quarters need never make a mistake, as he can find a host of instructors both in the office and outside. We shall only be doing justice to a deserving class of hard- worked officers if we endeavour to secure for them some substantial increase to their present rates of pay. We would group subdivisions in three classes, according to their importance, and to these classes would assign the following rates of pay : — Head-clerk 2iid do. Muharrirs Class I. Class II. Class III Es. Es. Es. 80 70 60 60 45 40 30 30 30 Appendix No. XLVII shows the subdivisions in order of importance according to the test of correspondence, number of receipts and payments, and total of criminal business other than miscellaneous in 1884-85. This test is useful as far as it goes, but to be complete it requires to be supplemented by infor- mation regarding the amount of revenue work done in subdivisions, which the figures at our disposal do not enable us to measure. We shall therefore only make use of the Appendix as a partial guide in distributing the subdivisions among the three classes. Appendix No. XLVIII shows the present scale of estab- lishments, the main features of which have been mentioned above. The seven clerks entered as getting Rs. 16-10-8 are special clerks employed in the Patna Division, whose salary is really Rs. 25, two-thirds of the amount being paid by Government and one-third by the Road Cess Department. The salary should be increased to Rs. 30, the Government paying Rs. 20 and the Road Cess Department Rs. 10. There is a bench-clerk on Rs. 16 in Beguserai. The salaries below Rs. 16 are the salaries of poddars, 82 in number, bakshia two, and bench-clerk one. The amounts vary from Rs. 5 to Rs. 10, and in one instance only, namely at the Alipore subdivision in Julpigoree, the pay is Rs. 12. We recommend that all the poddars employed in subdivisions should get Rs. 10, allowing the exceptional one at Alipore to draw Rs. 12 as hitherto. We also recommend that the two bakshis and the bench-clerks should receive Rs. 20 each. Two clerks on Rs. 50 are required in Serampore, where the correspondence is heavy, partly in consequence of there being several muni- cipalities in that subdivision. . The following is the classification which we would adopt on a careful consideration of the circumstances of each subdivision : — Class I— Class II— Class HI— 10 subdivisions. 49 subdivisions. 30 subdivisions Contai. Eaniganj. Bissenpore. Serampore. Cutwa. Barrackpore. Serajganj. Ciilna. Dum-Dum. (ioalundo. Eampore Hat. Narail. Attia. G-hatal. Nowgong. Buxar. Tumlook. Nilphaniari. Sasseram. Jehanabad in Hooghly. Gaybanda. Sewan. Oolooberiab. KurseoDg. CHAP. XI.] NON-EEGDLATION DISTRICTS. 259 Class I— Class II— Class III— 10 subdivisions. 49 subdivisions. 30 subdivisions. Deoghur. Diamond Harbour. i Siliguri. Eajmelial. Busseerhat. , Alipore in Julp , Baraset. Narainganj. Kooshteea. Cbandpore. Meberpore. Cox's Bazar. Chooadanga. Sungoo. Eanaghat. Fenny. Jhenidah. Dinapore. Magura. Bbubbbooah. Bongong. Gopalganj. Satkhira. Soopole. Bagirhaut. Muddebpurab. Lalbagh. Bauka. Jungipore. Godda. Kandi. Pakour. Nattore. Kendrapara. Kurigram. Jajpore. Moonsheeganj. Kboordab. Manickganj. Bbuddruck. Madaripore. GKridib. Patuakhally. Palamow. Perozepore. Govindpore. Ebola. Jamalpore. Netrokona. Kisboreganj. Brabmunberiab. Barb. Bebar. Newadab. Jebanabad in Grya. Aurungabad. Seetamurbee. Hajipore. Modbubunny. Taj pore. Bettiab. Beguserai. Jamui. Arrareab. Kissenganj. Jamtara mu.st be placed in a special class by itself, and we propose the following establishment for it : — Head-clerk on Rs. 40, two muharrirs on Rs. 30 each. Appendix No. XLIX shows the cost of these proposals, and the following is the net result: — Present Scale. Proposed Scale. Increase. Rs. A. p. Es. Es. A. p. Class I ••• ... ... ... 2,355 2,950 595 Class 11 ... ... 8,624 10 8 10,265 1,640 5 i Class III ... ... ... 5,704 8 6,287 582 8 Jamtara 80 100 20 Total increase ... 2,837 13 4 After providing for increases at head-quarters, the balance available from savings is Rs. 744, and this may be taken as a set-off against the above amount, so that the amount required to provide the increase will be Rs. 2,093, and this will be further reduced to Rs. 1,665 if the proposed increase to the Account and Treasury Departments be provided from the Rate's Fund. 33 a 260 EEPOET OF THE SALARIES COMMISSION. [chap. XI. COMMISSIONEES' OFFICES. 241. In estimating the amount of work in Commissioners' offices, we have to adopt a somewhat different method of calcu- ommissionera o ces. lation f rom that which was followed in respect of district offices. In divisional offices the work may be broadly classified under four heads : — (i) Cases. (ii) Miscellaneous petitions and proceedings, (iii) English correspondence, (iv) Bills and returns. The following table gives the average amount of each class of work in the Revenue Department for three years, 1875-76, 1880-81, and 1884)-85, in each office : — Division. Cases. Miscellaneous. Letters. Bills. Total. Patna 1,179 703 10,699 3,772 16,353 Bhagulpore ... 344 i?24 7,806 3,184 11,658 Presidency ... 304 217 9,188 1,334 11,043 Orissa 168 470 7,879 ],98S 10,499 Dacca 556 58 7,293 2,268 10,175 Burdwan 158 210 6,996 1,765 9,129 Eajshahye ... 113 232 6,275 2,382 9,002 Chittagong ... 456 546 4,971 1,885 7,858 ChotaNagpore 77 216 2,888 942 4,123 The Divisions are arranged in the order in which they stand as regards amount of work when judged by the figures given in the table. It is hardly necessary to repeat here the remarks already made under the head of district offices, regarding the unexpected results derived from figures, the less so as the number of letters written in Commis- sioners' offices is so purely a matter of individual habit that no inferences can be safely drawn from the figures of one year. With a new incumbent tlie figures may change entirely. Nor is it necessary to inquire closely into the order of importance of these offices. There are only nine of them, and the allotment of establishment to each is a much simpler matter than in district offices, where so many different departments have to be considered. In Commissioners' offices the only change of system to be made is the abolition of the useless and practically obsolete distinction between the English and Vernacular Department, and to endeavour roughly t'^ estimate the amount of reduction in work which will result from the measures proposed by us. In the first item, that of cases, no reduction can be looked for ; they are principally appeals, and, except in the Patna Division, bear a very small proportion to other heads. These cases, however, do not take up much of the time of the establishment, except of the peshkar or other clerk, who attends the Commissioner's Court during the hearing. The second item, that of miscellaneous reports, petitions, and proceed- ings, is a small one, and does not take up much time. The third item, that of letters, is perhaps the most important, and will probably be very much reduced both in length and number, as will also the item of periodical returns. Now, from Appendix L, it will be seen that all Commissioners' establishments have been increased, some very largely so, from the strength fixed. by the Committee of 1868. Comparing the number of clerks in each office with the number of items of business of each class disposed of in a year of 280 working days, it CHAP. XI.] commissioners' OFFICES. 261 appears that each man disposes on an average of from one to two items, the mean being one and a half per diem. Though this seems a very small outturn of work, yet it must be remembered that some of these items are very heavy pieces of work ; for instance, checking the figures in a ward's return of 50 sheets would only be reckoned as one item, though it might be a good three days' work. On the other hand, writing an endorsement of two lines, which is barely five minutes' work, is also an item. Again, it must be remembered that Government and the Board look to the Commissioner to secure accuracy in the information supplied to them. The facts and figures in returns and reports received from districts offices have in consequence to be very carefully checked and examined, and this is work which cannot be done hastily. If it were possible to keep the clerks up to some fixed standard, which is doubtful, more harm than good might result, as increased rapidity of work would not compensate for the dimin- ution in accuracy which would follow. Such an experiment would be very dangerous in offices of supervision and control. It is, however, clear from our inquiries that although there is not much room for reduction in Commissioners' offices so long as work continues on its present scale, reduction will be possible if our suggestions are carried out. We have therefore in Appendix No. LI given the present and proposed establishments for Commissioners' offices, calcu- lating the latter on a reduced scale. It will not of course be possible to reduce the establishments to this scale at once. If our suggestions are adopted, Com- missioners will doubtless find that the work in their offices will decrease very much, and it will then be for them to bring their establishments down to the proposed scale. We have indicated merely the number of clerks to be employed and the salary which in our opinion should be drawn by each, without naming the post to which any particular salary should be attached. When the process of reduction begins, each Commissioner will naturally weed out the least efficient clerks, as also those who are ignorant of English and those who are entitled to pension. The men to be removed will therefore differ in each office, and probably in a majority of cases those highest up will be selected for this purpose. The result will be promotion for those in the lower grades, and each man retained will find his position doubly improved, by promotion and by the increased pay of the higher grade. We have not there- fore thought it necessary to recommend a very large increase to each separate post, nor indeed could we have done so without incurring surplus expenditure, which is a step we are anxious to avoid. It will be observed that from the establishments in this Appendix are excluded those paid from local or special funds, such as wards, partition, embankment, and the like. If the scale of salaries suggested by us be approved, and if Government should desire to extend to the clerks in those establishments the benefits of increased pay, the expense will fall upon the particular fund or rate from which they are paid, and not upon provincial funds. They therefore do not fall within the scope of our inquiry. But in considering the adequacy or inadequacy of the establishments proposed by us, it must be borne in mind that in addition to the clerks estimated for in our statement, there will also be those of the special establishments in which we have made no changes. Our estimate also includes the municipal clerks for the Presidency, Burdwan, and Patna, recommended in paragraph 291, Chapter XV, as well as the so-called edu- cation clerk, whose duties in most Commissioners' offices are so light that they are often employed in general duties. This is the case also, we believe, with the so-called local fund clerks and several others. 242. The net result of the scheme for district establishments is shown in Appendix No. LII, in which the present and proposed scales are given for each department, both separately and in combination. The non-regulation districts are also included in this statement, but the total results only are given ; as, owing to the way in which they are intermixed in respect of work, as already explained in paragraph 237, we are unable to treat each department separately. The total present staff is 2,158, and the proposed 1,662. The decrease is 496, or 22 per cent. We have thus been able to effect a reduction of more than one-fourth of the present establishment in consequence of the proposed reduction and simplification of work. The sayings, however, are nearly all absorbed in the proposed increase to the salaries of the clerks who will be retained, as the proposed cost amounts to Rs. 79,285 against 262 REPORT OP THE SALARIES COMMISSION. [chap. XI. Rs. 80,029-8, showing a decrease of Rs. 744-8. The following statement shows the arrangement, in grades, of the 1,662 clerks to be retained : — Salary. Rboclatioh Distkiots. Now- Eeoula- TlOIf DI8TEICTS. Number. Cost. Local allow- ance, &c. Gbades. General Depart- ment. Account and Taujih Depart- ments. Treasury Depart- ment. Record- Depart- ment, Nazir*8 Depart- ment. Revenue, Criminal, and Civil Depart- ments. Total cost. l8t and 8rd 4th 5th 6th 7th 8th »th nth 18th 15lh 16th 17th 18th Bs. 260 225 200 175 150 125 100 80 75 65 BO 40 SO 20 15 7 11 11 16 IB 15 16 ""39 ■■"80 150 489 6 6 6 IS 8 6 36 200 6 10 ""ia ""ie 31 7 73 '""is ""'id 4 24 69 6 3 11 7 11 12 20 a 4 2 9 20 6 24 82 73 7 7 11 13 26 20 83 61 29 86 32 125 270 872 7 80 B«. 1,750 2,475 2,600 4,550 3,000 4,125 5,100 2,320 6,460 2,080 6,250 10,800 26,160 140 1,200 £s. Bs. Total ... 849 279 162 124 69 179 1,662 79,000 285 79,285 The number of clerks proposed for subdivisions arranged in grades is given below, the total cost being Rs. 19,602 as against Rs. 16,764, the present cost showing an increase of Rs. 2,838 : — Geades. Salary. Number. Cost. Local allow- ance, 4c. Total cost. 8th 10th 12th 13th 14th 15th 16th 17th 19ih 20th Es. 80 70 60 50 45 40 30 20 12 10 10 49 30 11 49 31 280 11 1 81 Es. 800 3,430 1,800 550 2,205 1,240 8,400 220 12 810 Es. Es. Total proposed Total present 553 5&3* 19,467 16,629 135 135 19,602 16,764 Increase 2,838 * Excluding salt and custom clerks at Narainganj. The graded arrangement for the clerks in Commissioners' offices is as follows. The total cost is Rs. 9,165 against Rs. 9,040, the present cost show- ing an increase of Rs. 125. The number of clerks proposed is 125 instead of 176, showing a decrease of 51, or 29 per cent. : — Geades. Salary. Number. Cost. 2nd 3rd 4th 5th 6th 7th 9th 13ih J5th 16th Bs. 225 200 175 150 125 100 75 60 40 30 2 7 1 2 6 12 32 21 18 24 T?,s. 450 1,400 175 300 750 1,200 2,400 1,050 720 720 Total proposed Tota present 125 176 9,165 9,0-10 Increase Decrease , 51 125 CHAP. XI.] NET RESULT OF PROPOSALS. The net total result is as follows : — 263 Present Cost. Proposed Cost. Increase. Decrease. District establishments Subdivisions Commissioners' offices Es. 80,029 16,764 9,040 Es. 79,285 19,602 9,165 Es. '2,838 125 Es. 744 Total 1,03,833 1,08,052 2,963 744 If the proposal we have made in paragraph 232 be approved, of charging the increased expenditure in the Account and Treasury Departments to the local and trust fund's rate, the savings in the cost of district establishments will amount to Rs. 1,172; and taking this amount as a set-off against the additional cost for subdivisions and Commissioners' offices, the net total increase will be Rs. 1,791, 243. The following is the order of districts according to the proposed total cost : — Order. DiSTEICTS. Cost. Order. DiSIElCIS. Cost. Bs. Ba. 1 Chittagong 3,315 24 Eajshahye 1,666 2 Midnapore 2,795 25 Rungpore 1,640 8 Dacca 2,770 26 Bhagulpore 1,610 4 24-Perfcutinahs 2,640 27 Sonthal Pergunnahs 1,51S 5 Mymensingh 2,610 28 Dinagepore 1,485 6 Patna 2,440 29 Balasore 1,476 7 Mozufferpore 2,340 80 Khulna 1,4«5 8 Shahabad 2,300 31 Manbhoom 1,42S 9 BackerKanj 2,275 S3 PuDleah 1,410 10 Saruii 2,195 33 Howrah 1,360 11 Cuttack 2,175 34 Beerbhoom 1,340 l-i Monghyr 2,01)5 35 Julpigoree 1,806 13 Furreedpore 2,090 36 Pubna 1,290 14 Hoogbly 2,085 87| Hazaribagh 1,270 15 Gya 1,930 Lohardugga 1,270 16 Jessore 1,960 39 Bankura 1,260 17 Burdwan 1,850 40 Ohumparun 1,280 18 Moorshedabad 1,820 41 Maldah 1,225 19 Pooree 1,775 42 Bogra 1,220 20 [ Nuddea ,« 1,760 43 Darjeebng 1,194 Noakhally 1,750 44 Chittagong Hill Tracts 616 22 Dnrbhanga 1,740 45 Singbhoom 605 28 Tipperah 1,670 Total 79,286 244. When the new establishments have been organised on the lines laid down in this report, each clerk will be officially designated, as already remarked in paragraph 186, Chapter IX, in the establishment list and pay sheet as an officer of a certain grade, no matter what his title may be in respect of the duties which he performs ; and though at starting we have provided officers of certain grades for particular departments, such as the accounts, nazir's, and records, it may not always be the case that the officer working in these departments will be officers of the grades selected. For example, an account- ant who is an officer of the 4th grade, getting a salary of Rs. 175, or a nazir of the 6th grade on Rs. 125, may take leave, and the clerk best qualified to take up the duties may belong to the 7th or 9th, or even a lower grade (he might occasionally be the assistant accountant or naib nazir), but he will not necessarily d.raw an allowance for acting in the 4th or the 6th grade, as the case might be. The acting allowance should be distributed by gradual descent through all the grades. Thus the first step would be given to a clerk of the 5th grade, the second to a clerk of the 6th, the next in the 7th grade, and so on, each clerk getting the acting allowance to which he would be entitled under the rules of the Financial Department. Ordi- narily the senior man of the grade would get the step, unless for special reasons he should be held to be undeserving, or unless he had been already informed that he must not expect more promotion on the principle explained in paragraph 217. Carried out on this principle, the scheme of promotion 264 REPORT OF THE SALARIES COMMISSION. [cHAP. XI. cannot fail to give general satisfaction to the whole body of ministerial officers. 245. In rearranging future establishments great care will be required in making a judicious selection of the clerks to be retained, and as many of those whose services may be dispensed with will, it is presumed, have a claim to pension or gratuity, it is essentially necessary that some guiding principle should be laid down for the observance of those whose duty it may be to carry out the scheme. The following general rules will, in our opinion, be suffi- cient : — In selecting officers for retention, preference should be given to those who, coeteris paribus, have a knowledge of English as well as the vernacular of the district ; and in selecting officers for retirement, preference should be given (1) to those who are physically and mentally unfit for work, and (2) to those who, coeteris paribus, are approaching the end of their service, or have recently taken service. In this way the best men will be secured for retention, and the charges for pension and gratuity will be sensibly diminished. It may be difficult, in some districts, to make suitable provision for every deserving clerk selected for retention, and individual cases of hardship may arise unless temporary personal allowances are granted ; as, for example, where an officer retained finds himself getting smaller pay than formerly, or a smaller increase than his juniors in a neighbouring district, but the chances of such cases of hardship will be diminished by inter-transfers of officers from one district to another, which could be arranged by Collectors communicating with each other through the Commissioner of the Division or through the Board if necessary. It will, in fact, be an advantage if the entire scheme of reorganisation is carried out either by the Board of Revenue or by a special officer for the whole province. 246. In paragraph 215 we stated our intention of preparing an alternative scheme of salaries with annual increments. We have drawn up a proposition statement in Appendix No. LlII for district and Commissioners' offices, and also for subdivisions. We have selected salaries which shall rise by equal increments in the course of ten years from the minimum to the maximum ; and as the mean of the rates we have selected for each grade happens to be the fixed rate we have adopted in our original scheme for the grade, the financial effect of both our schemes is precisely the same. We are, however, mostly in favour of the fixed graded system for reasons already specified in paragraph 2 15. To these reasons we may add the complicated calculations required in order to ascertain the amount of deputation allowance when an officer acts in a higher grade. CHAPTER XII. SUMMAEY OP EECOMMENDATIONS AND GENERAL EESULTS. 247. The recommendations and proposals made by us in the preceding chapters are so many and various, and enter so much into details of a technical nature, that it is hardly possible to give a complete summary of them within reasonable limits. In this chapter therefore we shall confine ourselves to stating the principal proposals concisely, and grouping under general heads the many minute recommendations regarding returns, registers, and other matters of routine, which will be found discussed at length in the paragraphs quoted against each head. The first two chapters of our report being merely intro- ductory, the summary begins with Chapter III. 248. (1) The present system of control and check is rendered necessary by the fact that there are among district officers some who are careless and incompetent and could not be trusted to work properly without constant supervision. An indispensable preliminary to the introduction of a system which shall allow greater liberty of action to local officers and relieve the higher authorities from the strain of constant watchfulness and supervision is some provision whereby incompetent officers shall be prevented from attain- ing to the charge of a district. The recommendations of the Famine Commis- sion of 1880 to this effect are reproduced and supported (Chapter III, pax-a- graph3.3). (2) As a means of carrying out this arrangement, it is advisable that Government should retain in its own hands the power of appointing officers to either the executive or judicial branch, and not leave the choice, as at present, to the officers themselves. The views of the Grovernment of India are quoted in support of this suggestion {ib., paragraph Si). (3) Reasons are given for considering that the system of parallel promotion has not worked well, that is unpopular both with the service and the public. The experiment should be considered as having failed, and the former practice should be reverted to (ih., paragraph 35). (4) Returns as a means of control are shown to be inefficient (/i., para- graph 38). (6) Control by inspection would be far more efficient. This point is illustrated by reference to the practice in England {ib.^ paragraph 39). (7) The inspecting agency is considered, and after discussing various proposals a system by which members of the Board should inspect Commis- sioners' offices, Commissioners Collectors' offices, and Collectors those of their subordinates, is preferred {ib., paragraph 40). (8) The nature of the inspection is discussed, and full details given of the inspections to be held by Commissioners and Collectors {ib., paragraphs 41-43). (9) The reductions in the existing returns which will be rendered possible by a more searching and thorough inspection are considered in detail, with the following result : — («) Of the 46 returns prescribed by the Board of Revenue, 27 can be abolished, 9 simplified or submitted less frequently, and 10 retained in their present shape. (V) Of miscellaneous revenue returns those prescribed by the Accountant- General cannot be touched ; of the others 12 can be abolished, 8 simplified. (c) Of Magistrates' returns those prescribed by the High Court cannot be touched ; of the rest 24 can be abolished. {d) Of unauthorised returns all should be abolished {ib., paragraphs 45-67). 249. (10) In the matter of applications for sanction to the disbursement of money, it is not necessary to make many changes, as Government by its recent extension of the contract contingencies system has already effected very great 34 266 REPORT OF THE SALARIES COMMISSION. [CHAP. XII. reductions in this respect. Suggestions are, however, made for the abolition of the class of contingencies known as "countersigned" by the transfer of the items included therein to "special" and "contract" contingencies res- pectively (Chapter IV, paragraph 71). (11) Tentative suggestions regarding simplification of procedure in respect of "special" contingencies (^'&., paragraph 72). (12) The proposal to allot a lump sum to Commissioners every year for disbursements of all kinds would result in much saving of time and trouble ; but it cannot be put forward in this report, as it is said by the Accountant- General to be opposed to the orders of the Government of India {ib., paragraph 73). (13) In respect of those sanctions for the performance of official actions which are prescribed bylaw, it is recommended that a "Delegating Act" be passed enabling Government to delegate any of the powers reserved to it by law to the Board, Commissioners, and Collectors under such restrictions as may be thought advisable (^'6., paragraphs 74, 75). (14) In respect of sanctions prescribed by executive authority, the rules of the Board of Revenue and the circulars of Government are passed in review, and each individual instance pointed out in which local officers might be exempted from the necessity of applying for sanction before taking action, and the principles by which we have been guided in making our recommendations are expounded and illustrated. This review occupies a large space in the report, and the details are too numerous to be given in a summary («6., para- graphs 76 — 96.) 250. (15) Periodical reports are next discussed, and suggestions made for reducing their bulk, submitting them less frequently, or abolishing them altogether. This also is a matter of too much detail to be summarised. The general results are that of the 30 annual reports nine may be abolished ; four treated under the system of statistical returns for two years and a full report the third year ; five treated under the system of brief reports for two years and a full report the third year ; nine retained unchanged, and three retained in a simpler and much shorter form. The Board's quarterly salt report may also be abolished (Chapter V, paragraphs 102 — 120). (16) Regarding 45 departmental reports submitted annually, only a few general suggestions can be made, as the nature of, and necessity for, these reports are best known to the heads of the respective departments, most of which are beyond the scope of our inquiry {ib., paragraphs 121, 122). (17) Out of 15 occasional reports submitted by local officers from time to time as the occasion for them may arise — 4 may be abolished. 6 simplified or submitted less frequently. retained (^6., paragraph 124). (18) Of 12 formal reports five must be retained, the rest will either lapse or be very seldom submitted, if the changes of system proposed in other parts of our report be approved {ib., paragraph 125). 251. (19) The registers prescribed by law cannot be altered, but it ia pointed out that several of them are obsolete, and need no longer be kept up (Chapter VI, paragraph 127). (20) Suggestions are made for a better system of keeping up these important registers {ib., paragraphs 128 — 133). (21) The 68 registers prescribed by executive authority are reviewed. Of these 16 may be abolished, 13 reduced in size and otherwise simplified, and two or three amalgamated into one {ib., paragraphs 135 — 139). (22) A few reductions and simplifications are suggested in miscellaneous registers {ib., paragraph 140). (23) The registers kept in Magistrates' courts are for the most part too useful to be reduced, and those prescribed by the High Court are beyond the scope of this Commission ; but the unauthorized registers kept by amla should be reduced to system and treated as Government property (ib., paragraph 141). 252. (24) Then follow some recommendations regarding correspondence and other office details. Two methods of registering letters, simpler than those now in force under the Board's rules, are explained and their advantages Bet forth (Chapter VII, j)aragraphs ]42 — 148). CHAP. XII.] SUMMARY OP RECOMMENDATIONS. 267 (25) In the event of neither of these systems being approved of, an alternative system, based on that now in force, but simplified in several respects, is proposed {tb., paragraph 149). (26) Suggestions for reducing the accumulation of old and useless papers in the record-room are made (ib., paragraph 151). (27) Reduction in the contents and in the circulation of the Calcutta Gazette is suggested, much of its contents possessing no interest or use for many of the officers to whom it is circulated. A good deal of expense might be saved by only issuing to mofussil officers such matter as concerns them or the people of their districts. Similar proposals are made regarding the Vernacular Gazette (ib., paragraphs 152 and 153). (28) A simpler system of serving general official notices, principally through the agency of the post-office, is suggested, and illustrated by the practice in force in England. To give eflfect to this proposal, legislation will be required (ib., paragraph 154). (29) Similar suggestions are made regarding the service of notices on individuals required by law (ib., paragraph 155). (30) Simplifications in the system of reports on salt imported by railway for curing hides are made {ib., paragraph 156). (31) The compilation of a digest of circulars and general orders of Government is recommended. As at present issued they are liable to be lost sight of (ib., paragraph 157). (32) The supply of printed copies of correspondence on important subjects to Collectors and Commissioners is suggested (ib., paragraph 158). (33) Then follow some detailed suggestions intended to obviate the delay which now takes place in disposing of petitions of various kinds received in Collectors' offices, especially those connected with important branches of land revenue administration (^5., sections 159 — 161). (34) The extended use of rubber seals for short orders, the use of the chromograph, a simple machine for reproducing copies of circulars, notifications, &c., and an improved method of impressing stamps on documents, are recommended (^J., paragraphs 162 — 164). 253. (35) Certain irregular or anomalous j)ractices, which either unneces- sarily multiply work or cause delay, or are for other reasons objectionable, are next noticed. The habit of requiring notes or pr(icis to be written by clerks on every bundle put up before the head of an office is shown to have been carried to excess, and it is recommended that it should be restricted to certain specified classes of transactions (Chapter VIII, paragraphs 165 and 166). (36) The practice of allowing ministerial officers to write long notes in English on petitions and pending cases, and even to suggest the orders that should be passed, which is found to prevail in some districts, is strongly condemned, audits evil effects clearly pointed out. It is recommended that this practice should be prohibited, and the correct practice in such cases is indicated {ib., paragraphs 167 and 168). (37) Suggestions are made for putting a stop to irregular practices in respect of taking petitions (ib., paragraph 169). (38) The same regarding the opening of official letters daily by Collectors {ib., paragraph 170). (39) The same regardingthe practice of drafting letters {ib., paragraph 171). (40) It has been found that in some districts ministerial officers are allowed to issue orders on their own authority. The bad effects of such a practice are pointed out, and its prohibition is recommended (ib., paragraph 172). (41) Alterations are suggested in the present practice of appointing special establishments for Deputy Collectors at sadr stations, which is open to serious objections (ib., paragraph 173). (42) The abolition of vernacular proceedings, the prohibition of corre- spondence by official letter between officers sitting in the same building, and a simpler procedure in regard to appeal petitions, are recommended (ib., para- graphs 174 and 175). 254. (43) Arrangements by which the distribution and disposal of work in district offices may be rendered more prompt and easy are next considered. 34 a 268 REPORT OF THE SALARIES COMMISSION. [cHAP. XII. The allotment of gazetted officers to districts is discussed, and improvements on the present practice are suggested (Chapter IX, paragraph 176). (45) The appointment of a personal assistant to the Magistrate-Collector is recommended, and the duties of such an officer explained and discussed (ib., paragraphs 178 — 179). (46) Suggestions for remedying the evil of extra establishments are offered (ib., paragraph 180). (47) The establishment of an Enquiry Office at each CoUectorate is advised and its advantages set forth (ib., paragraph 181). (48) The amalgamation of the English and vernacular establishments in Collectors' and Magistrates' offices, as well as in Commissioners' offices, is recommended, and details are given showing the practicability and advantages of such a measure (ib., paragraphs 182 — 188). 255. (49) The question of the alleged increase in the cost of living is next discussed under the heads of food, ceremonies religious and social, entertainments, servants, dress, travelling, house-rent, medical aid and medicines, and education. Our reasons for considering that an increase has taken place are stated (Chapter X, paragraphs 189 — 200). (50) The causes and effects of this increase are briefly discussed (ib., paragraph 201"). 256. (51) We now come to the consideration of the rates of salary to be allowed to ministerial officers of various grades, and at the outset certain difficulties which lie in the way of ariving at a correct classification of districts for this purpose are considered (Chapter XI, paragraph 203). (52) The procedure and methods adopted by the Commission of 1868 are reviewed, and reasons for considering them inapplicable to our present inquiry are given (ib., paragraph 204). (53) The various methods followed by us are explained and discussed (ib., paragraphs 205 — 210). (54) The determination of the strength and scale of establishments for the general department of each district office is next considered (ib., paragraphs 211—213). (55) The division of clerkships into grades, and the rate of pay to be attached to each grade, is discussed, and the reasons for preferring fixed salaries to those rising by periodical increments are explained (ib., paragraphs 214—218). (56) The Account and Taujih Department, and its system of working, is analysed, and a method of reorganising it proposed (ib., paragraphs 219 — 227). (57) The establishments for accounts and taujih work to be assigned to each district are considered (ib., paragraphs 228 — 230). (58) The Treasury Department is similarly considered (ib., paragraphs 231—232). (59) The Record Department is similarly considered (ib., paragraphs 283—234). (60) The Nizarat Department the same (ib., paragraph 235). (61) The subdivisional establishments the same (ib., paragraphs 236 — 237). (62) Establishments in non-regulation districts the same (ib., paragraphs 238—240). (63) Establishments in Divisional Commissioners' offices the same (ib., paragraph 241). 257. Chapter XII is this summary. In the preceding paragraphs we have stated briefly the heads of our recommendations regarding the principal subject-matter of our inquiry. We now proceed to summarise the conclu- sions at which we have arrived respecting the additional subjects made over to us subsequent to the beginning of our inquiry. 258. (64) Regarding the supply of camp equipage to Commissioners, Collectors, and other officers, we find the present scale sufficient for all Commis- sioners except Patna, Bhagulpore, and Chota Nagpore, who, for reasons stated, require a small addition (Chapter XIII, paragraph 264). (65) For district officers generally the present scale is sufficient, but some change is required in Chittagong, and additional tents for Sonthal Per- gunnah ands the Chota Nagpore districts (ib., paragraph 265). CHAP. XII.] SUMMARY OF RECOMMENDATIONS. 269 (66) For Joiat and Assistant Magistrates, and officers on special duty, we recommend the supply of a small provision of " reserve " and " extra " tents, to be held at the disposal of the Collector and allotted from time to time to such officers as may require them {ib., paragraphs 265 — 267). (67) For subdivisional officers the present scale is inadequate, and we recommend an enlarged allowance {ib., paragraph 268). (68) We examine into the complaints against the tents made at the Buxar jail, and recommend that their use be continued, the Superintendent of the jail being instructed to make further efforts for their improvement {J.b., paragraphs 269 — 271). (69) Concerning the duration of tents we make certain suggestions {ib.j paragraph 272). (70) Also concerning the disposal of old tents and the purchase of new ones (/i., paragraphs 273 and 274). (71) We recommend that tents be supplied to amla when accompanying officers on toxxv {ib., paragraph 275). (72) The system regarding camp equipage in force in the Bombay Presidency is considered and shown to be unsuitable to the circumstances of Bengal (^^., paragraph 276). (73) Rules for the supply of tents drawn up in accordance with the foregoing remarks are submitted for the approval of Government {ib., para- graph 277). 259. (74) The Registration Department is next considered. The subject is introduced by some remarks on its origin and growth (Chapter XIV, para- graphs 278—280). (75) Reasons are adduced for our opinion that no reduction in the strength of establishments in registration offices is possible {ib.j paragraphs 281 — 283 1. (76) It is, however, pointed out that there is much inequality in the allot- ment of establishments to districts, light districts having in some instances larger establishments than heavy ones, and vice versa (ib., paragraph 284). (77) Rates of salary for establishments in sadder and subdivisional offices are proposed {ib., paragraph 285). (78) Reductions and simplifications are recommended in the routine work of registration offices (ib., paragraphs 286 — 288). (79) Remarks concerning rural sub-registry offices (ib., paragraph 288). 260. (80) The municipal establishments in Commissioners' and Magis- trates' offices are considered, and sanction is recommended for establishments in the Presidency, Burdwan, and Patna Commissioners' offices only (Chapter (XV, paragraphs 290 and 291). (81) The amount of work in District Magistrates' offices in connection with municipalities is reviewed, and recommendations made for establishments in a few heavy districts only {ib., paragrajjhs 292 and 293). (82) The subject of competitive examination for clerkships in the Government offices in Calcutta is considered, and recommendations made respecting them {ib., paragraphs 294 and 295). 261. We nave not attempted in the summary to do more than indicate the chief points. Repetition would be useless, and we General results. i \i , ^ -n • j £ £ nope that no one will judge of any oi our propo- sals without reading the paragraphs in which they are expounded. To facilitate this we have specified against each head the chapter and paragraph in which it is discussed. In concluding we will now try to forecast the general results of the changes suggested by us. It must be borne in mind that the official establishments in these provinces are very large, and are a heavy burden on the finances of Government. They h ave a constant tendency to increase, and if this increase is not checked will ere long assume proportions far beyond the power of Government to bear, without diverting money from objects of far greater importance. It may be said by some officers that the reductions proposed by us in returns and other routine work go too far, and will be detrimental to the efficiency of the administration ; but such criticism leaves out of sight the consideration that in the present state of its finance.*! Government cannot afford to indulge in the luxury of an imposing array of elaborate returns and minute routine. If the work is to be carried on with due economy, it must be done in a simpler fashion : paper, printing, and above 270 EEPOET OP THE SALARIES COMMISSION. [CHAP. XII. all the time of clerks, cost money. So also does a too elaborate and highly paid controlling agency, which does not always succeed in controlling. We have aimed at replacing the present system by a simpler and cheaper one, where there will not be any unnecessary check and control, and where such as is necessary will be exercised by personal inspection, the only cost of which will be the Commissioner's and Collector's travelling allowance. This comes to far less than the salary of the numerous clerks who will be dispensed with, and will be far more effective. Whether under this system any reduction will be possible among the higher controlling authorities is a question which we have not felt ourselves authorised to discuss, though many considerations connected with it have forced themselves upon us in the course of our inquiries. We would, however, express an opinion that there is no necessity for retaining the appointment of Inspector-General of Registration. Registration work can be conducted perfectly well by the local Sub-Registrars under the guidance of the District Registrar, who might himself be subject to the orders of the Commissioner of the Division. In the event of any legal point of special difficulty arising, the Legal Remembrancer could be consulted. In general terms we may be said to recommend reduction of routine work, simplification of many matters connected with record, correspondence, and procedure, smaller establishments so arranged as to render their supervision easier, control by inspection, and the concession of greater powers to local officers. We hope that the results of our proposals, if carried out in their entirety, will be considerable simplication of the routine side of district work, and generally a freer and more liberal minded system of doing business. Officers will be less tied down to petty, vexatious, and often meaningless formalities, and will have no excuse for pleading that routine work occupies their time to the exclusion of more important matters. The burden of disposing of an incessant stream of references and applications for sanction will be removed from the shoulders of the Secretaries to Government, the expense of the administrative agency will be reduced, and the public will obtain greater facilities for transacting business at public offices. In estimating the saving of expense, it must be borne in mind that the reduction of returns and other forms will cause considerable saving in paper and printing, stationery, postage and railway charges. The necessity for enlarging cutcherries to find room for an ever-increasing quantity of records and larger establishments will cease, and the cost on account of pensions will be less than at present. All these savings should, we think, be taken into consideration in estimating the financial results of the system now proposed. But although we neither fear nor desire to avoid criticism, we think it advisable to observe that the scheme now put forward is the result of inquiries and a careful study of the whole question carried on during more than a year by three officers of long experience, and therefore more entitled to consider- ation than any objections that may be made to it by officers of less experience, who have not given to the subject the same careful consideration as has been brought to bear on it by ourselves. It seems to us that the usefulness of a Commission is sometimes much diminished by the fact that it is broken up and the members dispersed before Government comes to a conclusion on its recommendations. They are thus not able to make any rejoinder to the objections raised by officers to whom their report is circulated for opinion. These objections are sometimes based on misunderstanding of the real nature of the proposals, or imperfect information on the subjects under discussion. It would in the present instance, we think, be an advantage if the members of the Commission, all of whom will probably be stationed in, or close to, Calcutta, are allowed the opportunity of justifying and defending any of their recommendations that may be objected to before the final decision of Govern- ment is taken. P^HT V. ADDITIONAL SUBJECTS. CHAPTER XIII. TENTS. Number and description of tents to be allowed — Concerning tents made at THE BUXAR jail — DURATION OF TENTS — DISPOSAL OF OLD TENTS — PROCEDURE IN APPLYING FOR NEW TENTS — PROVISION OF TENTS FOR AMLA — EeGARDING THE BOMBAY SYSTEM — REVISED RULES FOR SUPPLY OF TENTS. 262- The question of the supply of tents to Commissioners, Collectors, and subdivisional officers was referred to us by Mr. MacDonnell's demi-official note of the 7th May 1885, with which we also received the file of official corres- pondence on the subject from the Revenue Department. After considering the correspondence we found that it would be necessary to obtain further infor- mation from district officers to enable us to dispose of the whole subject. A circular (copy of which will be found in Appendix II) was therefore addressed to all Commissioners, and on receipt of their replies we have fully considered the question and have arrived at the following conclusions : — I.— NUMBEE AND DESCEIPTION OF TENTS TO BE ALLOWED. 263- The scale of tents at present in force was fixed in 1868, at a time when the rules about official tours were far less stringent than at present. That scale is based on the principle that " Government does not profess to do more than provide office accommodation for an officer while marching in the interior of the districts. This, it has been ascertained, is the practice in the North-Western Provinces, where officers furnish themselves with such tents as they may require for their personal accommodation, in addition to the office tents." This principle, we need hardly say, has never at any time been practically observed in Bengal, and the President of this Commission having frequently paid visits to brother officers in the North-Western Provinces has strong grounds for thinking that it has never been enforced even there. It would be a great hardship if it were enforced. Government provides circuit-houses for inspecting officers of all kinds, and there are numerous inspection bungalows along every road, canal, and embankment for the use of officers of the Public Works Department. It would be strange indeed if Collectors and their subordinates, who are expected to spend many months every year in places far remote from any suitable habitation, were not to be provided with tents to shelter them. In the case of officers on small salaries (such as subdivisional officers), it would be a great hardship to compel them to purchase tents at a cost exceeding one or even two months' salary. As, therefore, this provision has for many yeafs past been virtually ignored, and as it would be harsh to insist upon it, and practically impossible to enforce it, we propose to consider it as obsolete, and in the following remarks to assume that the scale of tents is intended to provide for an officer's personal accommo- dation as well as that of his office. Under the rules at present in force district officers are required to spend 90 days, and subdivisional officers 120 days, in camp every year. Though no special period is prescribed for Commissioners, yet as those officers are required (see Board's Rules, volume I, chapter IX, section iii, paragraph 1) to spend not Jess than 15 days at the sudder subdivision of each district in their Division, and to visit every subdivisional head-quarters besides, the time spent on tour 272 REPORT OF THE SALARIES COMMISSION, [CHAP. XIII. by them cannot ordinarily be less than three months, even in the smallest Divisions, while in the larger ones it must often occupy a much longer time. Executive officers are thus required to spend a period ranging from one- fourth to one-third of the year on tour, taking with them a portion of their ministerial establishment, and the provision of tents allowed them by Govern- ment should, we think, be calculated with reference to this consideration. In the case of Commissioners it must be remembered that there are circuit-houses at all, or nearly all, district head-quarters, and that these buildings are ordinarily large enough to accommodate the Commissioner himself and his office. In some stations, however, the circuit-houses are so small that tents have to be pitched for the office, and in other places the circuit- house has been taken up for other purposes, leaving only one or two rooms for the officers entitled to occupy them. At most subdivisions there is no such accommodation, or at most only a two-roomed inspection bungalow, to which the Commissioner has no prior right of occupancy, and which is frequently used by officers of the Public Works Department. In such cases tents have to be taken ; they are also required when the Commissioner marches across country from one station to another. 264. The Commissioners of the Burdwan, Presidency, Rajshahye, Dacca, Chittagong, and Orissa Divisions consider the scale Commissioners. ^^ ^^^ single-poled tents, each 16 feet square, allowed by the present rules, sufficient. They, however, require in addition two servants' pals and two necessary tents. The latter are, we believe, in practice always allowed, though not specified in the rules. The two servants' pals are absolutely necessary, and should in our opinion be allowed. The Commissioner of Patna makes demands far in excess of any scale that has ever yet been allowed to any officer of his rank, and we cannot but think them exorbitant. Mr. Halliday asks for " six good sized tents with all the necessary equipments and six pals for servants." He also wishes to have " a fair sized shamiana for actual official use at head- quarters." The reasons assigned for this very large estimate are the size of the Division and the "more than occasional necessity of pro- viding tents for durbars and other ceremonials and the visits of the Lieutenant-Governor and his suite." As regards the first of these two reasons, it may be observed that the Patna Division contains seven districts and (omitting Dinapore) 15 subdi visional stations. At the former there are circuit- houses, and it must be practically impossible for the Commissioner to visit all of the latter in one year. All the sudder stations of districts, and a majority of the subdivisional stations, are now accessible by rail or steamer. It does not therefore appear that in spite of the large area of the Division the places actually to be visited are so much more numerous than those in other Divisions, that whereas other Commissioners are contented with two tents the Patna Commissioner should require six, and a shamiana. As regards the occasional visits of the Lieutenant-Governor, these, we believe, are not more frequent to Patna than to other Divisions, and His Honor usually travels on his own steamer. It is probable also that, if necessary. Government tents would be sent from Calcutta, as has been done to Cuttack and other places where His Honor contemplated making a long stay. We are not in a position to state whether durbars are held more often at Patna than at other Commissioners' head-quarters ; but if this is the case, we believe that there are public buildings in Bankipore which could be utilised on such occasions, and which would be much more convenient than tents. We are of opinion that if three tents with the necessary appurtenances instead of two were allowed to the Commissioner of Patna in consideration of his Division being a little larger than others, it would be as much as he really requires. The Commissioner of Bhagulpore also asks for three tents, on the ground that it is inconvenient when mai-ching to provide office accommodation, as well as that to which the officer himself is fairly entitled, without a third tent. This argument is only applicable to cases where the camp is moved by day and it is more usual to move it at night, in which case two tents- are sufficient. As, however, much of the Bhagulpore Commissioner's camping has to be done CHAP. XIII.] collector's CAMP EQUIPAGE. 273 in the wild, hilly country of the Sonthal Pergunnahs, where night marching is not practicable, it is, we think, advisable to allow him, in addition to the two single-poled tents already sanctioned, a Swiss cottage tent, 12 feet square, with the necessary adjuncts. For the same reason we support the request of the Commissioner of Chota Nagpore to be allowed two small hill tents or Swiss cottage tents in addition to the sanctioned scale. The Commissioner of this Di\dsion has to spend a much longer time in camp than other Commissioners, owing to the immense extent of his Division, the long distances he has to travel, and the rough and difficult nature of the country to be travelled over. 265. As regards Collector-Magistrates, the present scale, with the addition of two pals for servants, is considered by the local CoUector-Magistrates. ^^^^^^ sufficient for all districts in the Burdwan, Presidency, Rajshahye, Dacca, and Orissa Divisions, as well as for the Tipperah and Noakhally districts. Under these circumstances, we see no reason for recommending any change. The Collector of Chittagong states that owing to the hilly nature of his district, the absence of good roads, and the difficulty of procuring coolies to pitch them, the 15-feet single poled tents are found inconveniently large. A r2-feet Swiss cottage tent and a IS-feet hill tent, or two of either description, two servants' pals, and two necessary tents, would be a more suitable equipment for the Collector of this district. The President of this Commission, who has had some experience of Chittagong, entirely concurs with the Commissioner and Collector in this view. Much of the travelling has to be done in small boats, and it is very difficult to get large tents carried by them. There are also narrow passes in the hills, alternating with muddy creeks, to be crossed, and the ryots of the district are too well-to-do and too churlish in temperament to be induced to assist in pitching or striking tents. For these reasons we recom- mend the smaller style of tent advocated by the Collector. The Commissioner of Patna again asks for a very large number of tents. He estimates for four tents with appurtenances for the Collector- Magistrate and two for the Joint-Magistrate. We think that this is quite unnecessary, and that the argument on which the demand is based is a mistaken one. The Commissioner says that a Collector must have enough tents to enable him to remain unmolested at his work while his carts with the other tents are crawling along ahead. But in our experience the usual custom in level districts (as are nearly all of those in the Patna Division) is for the camp to be moved at night. With two tents the officer dines in one and goes to bed in the other. During the night one tent is struck and carried on together with the officer's servants, furniture, and kitchen. In the morning he starts between six and seven and reaches his new camp by nine at latest, where he finds one tent pitched and his breakfast ready for him. By the time he has finished his breakfast, the second tent, which was struck as soon as he left it, has arrived, and by one o'clock at latest it can be pitched. This at any rate is the practice followed by the President during all the 18 years he was a Collector, and he never found any incon- venience from it. He is also under the impression that this is the custom of almost all Collectors in ordinary level districts, even when marching over unmetalled roads, or in places where there are only village tracks. We see, therefore, no reason for recommending that the supply of tents to the Collectors of the Patna Division should be larger than that of Collectors in other Divisions. The Commissioner of Bhagulpore also asks for a third tent for Magistrate- Collectors on the same grounds as those urged by the Commissioner of Patna. But these grounds, based as they are on the supposition that the camp will ordinarily be moved by day, do not seem to us to justify the recommendation of any increase to the present scale. We would only allow one hill tent in addition to the two single-poled tents to the Deputy Com- missioner of the Sonthal Pergunnahs, as in many parts of that district night marching is impossible owing to the ruggedness of the country. For the same reason we would, as suggested by the Commissioner of Chota Nagpore, give one hill tent in addition to the present scale to the De^juty Commissioners of districts in that Division. 35 274 REPORT OF THE SALARIES COMMISSION. [CHAP. XIII. 266. Under this head we include those covenanted officers at the sudder , , . ,, . station of a district who are required to make Joint and Assistant Magistrates. ^^^^^ j^ ^^^ interior.^ The present scale makes no separate provision for the Joint-Magistrate. On the assumption that the Magistrate-Collector and the Joint-Magistrate will never be out at the same time, the rule has been made that the tents provided for the former officer will suffice for the latter also. But where there is an Assistant at head- quarters in addition to the Joint, a Swiss cottage, or a hill tent with appurtenances, is allowed. This scale is accepted as sufficient by the officers of all Divisions except the Presidency, Rajshahye, and Patna. It is, however, pointed out that under existing orders it is possible that the Joint-Magistrate may be out at the same time as the Collector, though, as the Commissioner of Rajshahye observes, this is an occurrence which is not likely to be very frequent. Lord Ulick Browne, however, would so far modify the present rules as to allow camp equi- page for an Assistant Collector in all districts where an officer of that grade is usually appointed, to enable him to accompany the Collector in camp, and thus acquire a greater experience of his duties than he could if travelling alone. We fully concur in considering this an excellent plan, though we find it impossible to state which are the districts to which an Assistant Collector is usually appointed. The number of officers of all grades at the disposal of Government varies so much from time to time that no hard-and-fast rule on this subject can be laid down. On examining the Civil List for the quarter ending September 30th we notice that there are several districts, which from their size and importance should have a Joint-Magistrate, at present without one, while there are Assistant Collectors in some very petty districts, probably owing to the supply of junior officers being at the present moment somewhat larger than usual. The orders of Government noted in the margin are to the effect that the ^ „ , ^. . , covenanted Assistants at the sudder station of a Government Eesolution, circular ,.,-^iii ■, .- « ,,, No. 40, dated 6th December 1881. district should spend some portion of each cold Government letter (General) No. weather in making a tour in the sudder subdivision 325. dated 2nd March 1882. ^^ ^j^^.j. ^^^^^^^^^ subject, howevcr, to the discretion vested in the Commissioner to exempt any officers from this rule in cases where its observance would be detrimental to the public interests. Of late years, owing to the spread of railways and the general improve- ment of communications, it has become a common practice for Collectors to do a considerable part of their annual tours in the rainy season, and they can thus afford to spare a certain portion of the cold weather to the Joint- Magistrate for his tour, while they themselves remain at head-quarters, where their presence is often necessary for land revenue sales, preparing the annual criminal report, and other purposes. Still it may occasionally happen that both the Collector and the Joint-Magistrate will be out on tour at the same time, in which case the Collector's tents will not be available for the Joint-Magistrate. Adding to this consideration the advisability of the Assistant Collector accompanying the Collector on his tours, we think it necessary that some provision should be made for the accommodation of such officers. Having regard, however, to the manner in which the staff of officers at the head-quarters of a district varies in strength at different times owing to administrative exigencies, we recommend that the present rule be modified, and that there be allowed three Swiss cottage or hill tents with appurtenances at the head-quarters of all districts, such tents not to be regarded as provided for any officer in particular, but to be available for all officers (except the Collector, who has his own camp equipage) at head-quarters as they may require them. It will rest with the Collector to assign these tents from time to time as they may be required to the various officers under him. They might be called '' reserve " tents. The use of this term would prevent any officer from putting forward a claim to their use in preference to any other officer. There are some small districts to which it is not usual to appoint either a Joint-Magistrate or an Assistant Collector, such as Maldah, Bogra, Pooree, Balasore, Beerbhoom, Chumparun, and others. We are unable, for the reasons above assigned, to specify these districts by name, but the Secretary to Govern- ment in the Appointment Department would probably be able to state, at CHAP. XIII.] OFFICERS ON SPECIAL DUTY. 275 any rate approximately, the districts to which this consideration would apply. In such districts " reserve " tents would not be necesary, 267- The present rules provide one tent for a Deputy Collector at the Sudder _„ • 1 J i station, whose duties take him into the field. This Officers on special duty. . .' . , i n j -^i ji t,- provision is, however, saddled with the condition that whatever may be the number of Assistants and Deputies at a sudder station, not more than two tents shall be allowed for the whole of them. We submit that such conditions as these defeat their own object, and are sure to be evaded, or even set aside, by Government. If there should hapjien to be two Deputies at a station occupied in settlement or partition or survey work, as well as an Assistant, both the Deputies must be in camp at the same time and stay out probably for months at a stretch, in which case there is no tent for the Assistant. Or if the Assistant took one of the tents, there would only be one left for the two Deputies, who would probably not be in camp near each other, and if they were, there would not be room for them both in one tent. The inevitable result would be that a representation would be made to Government, and an additional tent would be allowed, so that the work might not be stopped. We recommend that this unworkable condition be set aside. We have already recommended the provision of three reserve tents for the Joint and Assistant, and we think that, as a rule, one or more of these might be made available for Settlement or Survey Deputy Collectors. In the exceptional cases where no such provision could be made, a new hill tent should be purchased for the Deputy Collector, and when his work was over it would probably be found prac- ticable at very little expense to transfer the tent to some other district where settle- ment or other outdoor operations were about to commence. These " extra " tents should be held at the disposal of the Commissioner, who would transfer them from one district to another within his own Division, or to districts in other Divisions in consultation with the Commissioners of those Divisions, as occasion might arise. It should be clearly understood that these tents do not form part of the district allowance of camp equipage. We see no reason why Sub- Deputy Collectors engaged in field work should not be allowed the use of these " extra " tents. These officers are drawn from the same class of society as Deputy Collectors, and require the same kind of accommodation. Indeed, it may be said that they have more need of it than Deputy Collectors, as they draw both smaller salaries and less travelling allowance. The Commissioner of Patna suggests that tents should be allowed to the Special Excise Deputy Collectors who are to be appointed on the recommend- ation of the Excise Commission. No other Commissioners make this suggestion. From paragraph 113 of the Excise Commission's report we gather that it is proposed to have in first-class districts a Special Deputy Collector, whose entire salary should be charged to the Excise Department, and his whole time devoted to excise work. In second-class districts half the Deputy Collector's salary is to be charged to excise and half his time given to it. In districts of the third, fourth, and fifth classes no part of the Deputy Collector's salary would be charged to excise, and only a limited portion of his time would be devoted to it, though in third and fourth class districts he should not be put in charge of a treasury nor have magisterial work to do. These Excise Deputy Collectors are, it appears, to be constantly moving about in the interior of their district though it is not very distinctly stated whether they are to visit every outstill and liquor-shop, or only certain centrally-situated distilleries and offices. But in either case, as they are to have a very liberal travelling allowance, they will be able to pay, when necessary, for suitable lodging in any place where there is no bungalow or no respectable person with whom they can put up ; and we think that having to drag a tent about with them would rather impede their movements, while the expense of carriage would mount up in the course of the year to a considerable sum. We therefore think it probable that the officers themselves if consulted would prefer not to be encumbered with tents. It is only in first-class districts (viz. Patna and Gya) that the whole of their time is to be devoted to excise work ; and as in those districts the whole of their salary is to be charged to the Excise Department, it would seem to foUow that the cost of their tents, if they have any, should also be charged to that department. We have not therefore included this item in our calculation. 35 a 276 EEPOET OF THE SALARIES COMMISSION. [cHAP XIII. 268- It is the unanimous opinion of all the officers whom we have con- „,,... , „ suited that the present scale is totally inadequate bubdivisional omcers. o /v. i! j.i • i t ^l • • tor omcers oi this class. In this view our own experience leads us entirely to concur. Subdivisional officers have to be out on tour for 120 days, or one-third of the year. A considerable number of them have not, like Collectors, subordinates to whom they can entrust the current duties of their office while on tour, and they have therefore to take all their work with them and to try cases every day. It is hardly consistent with decency, still less with the dignity of an officer of Government, that one small canvas room should be all he has for eating, sleeping, dressing, and disposing of official work in. Even this scanty accommodation, however, is wanting to him on the days when he moves his camp. On such days he has usually to sit under a tree or in a native hut (if he is fortunate enough to find one) for half the day, while his tent is crawling over the roads from his last encampment. If there is a good road, and if the march does not exceed ten miles, a tent starting from one camping place at 7 a.m. will arrive at the next about one o'clock ; whereas if the roads are bad, or if there is a river to cross, or if there are no roads at all and the carts have to go over mere village tracks, there is a chance of its not coming up till 3 or 4 * P^'f q"?i!l ^^enue Depart- ^^ ^g j^j Rigley* points out, this state of things ment, dated lltn July 1884. ii,, i,"^^^,i m i •• i° leads to two results — nrst, the officer only visits those portions of his subdivision where there are good roads, and, secondly, if he finds a comfortable camping place, he is apt to stay there much longer than he need. Neither of these practices, we need hardly say, are conducive to good work. As to the hardships to which the mnla are exposed when accompanying the subdivisional officer on tour, we shall have something to say in a subsequent section. We may add that the prescribed period of 120 days is practically spread over five months. It cannot be got into less, as the officer has to return to his head-quarters frequently to attend to treasury work and other duties which cannot be performed in camp. Sometimes a subdivisional officer is able to borrow a tent, or when his tent is worn out and a new ore is allowed him, he keeps on the old one and has it patched and patched till it will scarcely hold together. Even such a tent as this is better than nothing. Great as are the inconveniences and difficulties of marching with only one tent in the case of a single man, they are very much greater when he is married. Officers in those grades of the services by which subdivisions are chiefly adminis- tered draw, as a rule, very small pay, and cannot afford to leave their wives and children at their head-quarters while they are in camp, because of the expense of keeping up two sets of servants, which such an arrangement would entail. Ladies and children are thus subjected to hardships and privations, very often of a serious kind ; and as it obviously is impossible to secure that subdivisional officers should invariably be unmarried men, the comfort of their families as well as of themselves must be taken into consideration. We have stated all the arguments for making a more liberal allowance of tents to subdivisional officers, not because we suppose for an instant that Government would object to make suitable provision for them, but because, as far as we are aware, the grievance long felt in respect of camp equipage by this class of officers has never been put forward before. When the present rules were framed, so much was not expected in the way of touring from these officers as at present ; and we feel sure that had the matter been fairly represented to Government when the period of subdivisional tours was extended, an additional tent would have been conceded. We consider that the scale for a subdivisional officer should be two hill tents, two servants' pals, and two necessary tents. This scale is not, however, necessary in some subdivisions in the Presidency and Dacca Divisions, where much of the touring is done in boats. We are not able to give the names of these subdivisions, but the Commissioners of those Divisions will doubtless be able to supply the necessary information. II.— CONCEENING TENTS MADE AT THE BUXAE JAIL. 269- Prior to 20th March 1882 tents were always supplied by the Jubbulpore School of Industry, but on that date an order was issued by Buxar. Jubbulpo Rs. Rs. 670 850 620 775 420 495 400 540 32 35 CHAP. XIII.] BUXAR JAIL TENTS. 277 Government directing all officers to indent on the Buxar Central Jail for such tents as they might require. The Buxar prices appear to be somewhat lower than those of Jubbulpore, as will be seen from the following comparison : — 16 feet single-poled tents ... 15 „ ditto 14 „ hill tents 12 „ Swiss cottage tents... Necessary tents But if slightly cheaper, they have been said to be inferior in construction. They have been supplied now for three years, and officers have had ample opportunities of judging of their quality. We therefore made inquiries on this subject, and the opinions elicited are given below: — The Commissioner of the Presidency Division writes : " These tents are unreservedly condemned by every officer, and I must say I think the condem- nation is deserved. I extract the following opinions from the reports received. Mr. Hopkins, Collector of Nuddea, says the Buxar tents are decidedly inferior to the Jubbulpore tents both in workmanship, material, and finish. There is a meanness about the Buxar Jail tents both in appearance and when they are closely examined in every item. They do not come up to sample in measure, weight, or quality." Mr. Clay, Collector of Khoolna, says : " There is no comparison between the workmanship of the two places. The Jubbulpore tents are the best articles of their class that can be had ; the Buxar tents, as far as I have seen them, are very poor imitations. In the texture of the cloth, in the sewing and joining, in the pattern of the wall and floor cloths, in the poles and ropes, in its general fit and shape, the Buxar tent which I have seen is far inferior to the Jubbulpore tents. I do not think the Buxar tents are worth their money." The Commissioner of Burdwan reports: " It is the unanimous opinion of the officers of this Division that the Buxar tents are inferior to those manu- factured at the Jubbulpore School of Industry both in materials and work- manship. The cloth used is of inferior and less durable texture, the wood work is not well seasoned, even the satranjis, chicks, &c., are of very inferior quality. In this opinion I am inclined to concur." The Commissioner of Orissa has had two Buxar tents in use since last year. He says of them : " They have not been found equal to the Jubbulpore tents, the cloth used being thin and weaker. These Buxar tents will not pitch tight or the canvas sit properly. Like badly cut sails, they are always bagging between the seams. The ridge poles and posts of those supplied have not been found to be strong enough." In the Patna Division only a few officers have been supplied with Buxar tents. The Commissioner writes concerning these: "These tents are not considered on the whole so good as Jubbulpore tents. Buxar tents are inferior in quality, last, and finish." Several of these tents have been supplied to officers in the Bhagulpore Division, and seem to have been universally condemned. Indeed, the Collector of Monghyr returned a tent supplied to him from Buxar in 1882 on the ground that it did not answer to the description, " being of very inferior make. The material also was very inferior, and the kanats were too low. In fact this tent was found to be altogether inferior to those manufactured at the Jubbulpore School of Industry." The Commissioner of Chota Nagpore quotes the opinion of the only officer in his Division to whom a Buxar tent has as yet been supplied : "It was so badly put together, and the ropes, chicks, sewings, &c., were so abominably done, that I had to send it back last year to the jail to have it resewn, and new ropes, chicks, &c., supplied." The only testimony in favour of these tents is that of the Commissioners of Rajshahye and Chittagong. Lord Ulick Browne, while admitting that the officers whom he has consulted report these tents to be very inferior to the Jubbulpore tents in general manufacture and strength of cloth and other materials, and badly cut, understands that improvements had lately been introduced in their manufacture, and recommends a further trial. Mr. Lyall 278 EEPORT OF THE SALARIES COMMISSION. [CHAP. XIII. stands alone in approving of these tents. He writes : " I have had considerable experience of Buxar Jail tents as Inspector-General of Police, and at first they were miserable productions. They have, however, been steadily improving, and Colonel Knyvett, Deputy Inspector-General, who was specially deputed to inspect the last supply before I took delivery, reported most favourably on them. The material never was inferior. It was finer and lighter than that used at Jubbulpore, but if anything superior to it. Seeing the lighter cloth, many ofiicers reported it as inferior." We would observe on this that " finer and lighter " cloth means cloth which does not keep out the rays of the sun so well as the thicker Jubbulpore cloth, and we therefore do not wonder at officers reporting it as inferior. Complaints concerning the Buxar tents have been already made to Government by the Commissioner of the Presidency Division in January 1883, •Judicial Department letter No. and the matter was fully inquired into with the 725P—D, dated 5th July 1883, to ad- result that Government determmed* that local dress of Inspector-General of JaUs. officers should continue to obtain tents from the Buxar Jail, and that strenuous efforts should be made to improve them. For this purpose extra workmen were sanctioned, and special attention was paid to the points in which the tents had been pronounced unsatisfactory. From the replies to our circular quoted above, it would, however, appear that although upwards of two years have elapsed since the efforts at improvement commenced the Buxar Jail has not yet succeeded in turning out a really satisfactory style of tent. It is of course not to be expected that this jail should, in the short- space of four years (the industry was only started in January 1882), arrive at such a pitch of perfection as is maintained by an institution of old standing like the Jubbulpore School of Industry ; but we think it essential that the Inspec- tor-General of Jails should be made aware of the fact that experienced officers are still not satisfied with the Buxar tents, and that renewed efforts are still necessary to bring them up to the required standard. We would also suggest a reconsideration of so much of the orders contained in paragraph 4 of the Judicial Department letter above quoted as directed that " the tents, regarding which complaints have been made, should be examined after three years and put into thorough repair " at the Buxar Jail. The cost of sending these tents to Buxar from distant places like Noakhally or Pooree, or even from districts in the Rajshahye and Presidency Divisions, and back again, would be very heavy ; and as the complaints refer principally to the quality of the cloth and other materials used, and to the cut of the cloths and sewing, it is obvious that no mere repairs could remedy these fundamental defects. If new cloth, new wood, a different cut, and a different method of sewing are required, it would be as cheap to make a new tent at once. We would therefore advise that the tents complained of should be sold and new tents supplied in their place. The cost of this proceeding would probably not be greater than that of sending the tents all the way to Buxar and back, in addition to the cost to the Jail Depart- ment of carrying out the necessary repairs and alterations. 270- In addition to the opinions already discussed, our information on the subject has been made more complete by an inspection of the tents in course of manufacture at the Buxar Jail, which our colleague, Mr. Grimley, made during a visit which he paid to Buxar on his return from leave. Through the courtesy of Mr. Graham Tayler, the Superintendent of the Jail, he was enabled to see the tent-makers at work, to examine the materials used, to watch the processes through which the various articles employed in the construction of a tent pass before being put together, and finally to inspect several completed tents which had been pitched within the jail enclosure in anticipation of his visit. The Superintendent of the Jail admitted the inferiority of the tents supplied a few years ago, holding the opinion that the jail authorities had committed a serious error in entering the market too soon. The first few years of their operations, in what was to them an entirely new industry, should rightly, he considered, have been occupied merely in experimenting, and they ought to have avoided any attempt to enter into competition with the sister institution at Jubbulpore until they had succeeded in producing a strong, durable, and well-finished specimen of a tent. Their early productions were sold as required by district officers, and, being undoubtedly inferior to the Jubbulpore article, had caused dissatisfaction and been condemned, as CHAP. XUI.] BUXAR JAIL TENTS. 279 might have been expected. Since this happened the jail authorities, he asserted, had paid much attention to complaints, in order to find out defects, and these they had endeavoured to remove by means of various improve- ments both in the materials used and in the mode of working. A better style of sewing was introduced, and a superior kind of thread employed, Dosootee had been substituted for eksootee in the outer fly. The quality of the various cloths used was considerably improved. English thread was now employed in rope-making where country thread was formerly used, with the result that a finer but stronger rope was manufactured. Brass eyelets had been inserted wherever a strain occurred, and these too had under- gone some improvement. Stronger bamboos were now used for the poles, the chicks had been made much finer, and their fastenings made more secure ; in short, there had been some sort of substantial improvement introduced in respect of nearly every article or process required in the manufacture of a tent. The tents which had been pitched for examination consisted of — (1) A Swiss cottage tent. (2) Single-poled hill tent. (3) A servant's pal. (4) A field officer's pal. The Swiss cottage tent is 14 feet square. The price is Rs. 600, inclusive of all the usual accessories, such as bags, pegs, chicks, &c. It is provided with a semi-circular dressing room 5^ feet deep. The tent is supported by two poles 12^ feet in height. The kanats, running round the sides of the tent, are 6 feet high and in three pieces ; and in places where the pieces meet, they are made to well overlap each other, so as to effectually keep out the sun, wind, or rain. They are fourfold, the outer fold being strong and thick white dosootee, and the inner eksootee, printed and coloured yellow with black figuring. Between these two folds is an inner lining consisting of two folds of dama — one white and the other blue. WTiere the kanats reach the ground they are protected by a flap or border of webbing six inches deep. The top of the tent consists of an outer and an inner fly, each of four folds. The outer fly is suspended from the ridge pole two feet above the inner covering. It covers the dressing-room as well as the tent, and is lined with red, except where it projects over the front verandah. Here, for the sake of uniformity and brightness, it takes the same colour as the inner fly, which is yellow. In the Jubbulpore Swiss cottage tent the dressing-room is only protected by the outer covering. The chicks and purdahs are fastened by means of wooden buttons and brass eyelets. Similar fastenings are used when the chick and purdahs are rolled up and down. Where the ropes are attached to the tent, or wherever a strain occurs, there is an insertion of leather or brass eyelets, and the Ordnance Department has directed the substitution of canvas for leather, as the leather when wet stains the tent, which canvas does not, while the canvas is strong and lasts much longer than leather. The floor of the tent is covered with asatranjee made in the Arrah Jail, and the bath-room is provided with a f arash, which is manufactured in the Buxar Jail, and to suit different tastes is coloured yellow, blue, or light green. The tent ropes are njade in the jail. The chicks are bought at Cawnpore. The cleats, or wooden slides to keep the ropes from slipping, are made in the jail. The pegs, mallets, and bags are procured from the Chumparun Jail. The bath-room is four feet square ; the sides are of three folds, and the covering of four. The only fault noticeable in this tent was that the satranjee did not quite stretch to the sides of the tent. The Superintendent, however, explained that the tent had been hurriedly pitched, and that when pare was taken in pitching the tent it was found that the satranjee exactly covered the flooring. The single-poled hill tent is 12 feet square, and is of the kind usually supplied to the District Superintendents of Police ; the pole is 12 feet and the kanats 6 feet high. The kanats, like those of the Swiss cottage tent, are fourfold, and consist of two pieces with an 18 inches overlap. The only difference between this and the Swiss cottage tent is that this has no dressing-room. There are two ' saibans, ' which are laced to the fly and are brought down to within 2^ feet of the ground. The floor is covered with two satranjees, each 12 feet by 6 feet. Webbing is inserted between the cloth wherever there is a strain ; and at the 280 REPORT OF THE SALARIES COMMISSION. [chap. xm. four corners, where the strain is severe, there is an insertion of ropes for tighten- ing purposes as well as webbing. The pole is in two parts, one dovetailing into the other, and held together by an iron socket, which is practically permanently fastened to the lower pole, though it is capable of being removed if necessary. This is one of the improvements introduced within the last two years. Another useful addition to the tent is a lamp-stand, which can be fixed into the pole. For this there is a small extra charge. The tent used by district officers is similar to the single-pole hill tent, but it is larger, and has double walls and a verandah all round. 271' The servants' pal is 12 feet square, and is supported by two bamboo poles with a cross bamboo, over which the covering is hung. The covering is threefold — dosootee outside, and light yellow eksootee inside, with an inner lining of daraa. The servants' pal is a model of the police pal, with the difference that the latter is coloured blue inside. The covering is all of one piece, and affords complete protection on all sides. It is divided at the entrance to the tent, and at the division there is an overlap of a foot, which admits of the covering being closely fastened down. Colonel Wilkinson, the Deputy Inspector-General of Police, who visited Buxar in October 1885 for the purpose of inspecting a number of hill tents and pals which had been prepared for the Police Department, has suggested that both ends of the tent should be ojien for purpose of ventilation, as well as to enable two or more tents to be pitched together when a large number of men have to be accommodated. The covering of the tent is so arranged that before it reaches the ground it hangs perpendicularly for about a foot ; and being kept in its place by pegs, a low wall is thus formed round the tent. Colonel Wilkinson has given the following favour- able testimony regarding the tents which he examined : — " The materials and workmanship of these tents are distinctly good, and I had no hesitation in passing them. I was able to compare the cloth with that issued by the Jubbulpore School of Industry, and I consider the Buxar cloth to be the better of the two. The mallets and pegs are the best I have ever seen." Mr. Lowis, the Commissioner of the Burdwan Division, has made an excellent sugges- tion that a dressing pal, similar to the servants' pal, but with slightly higher walls, should be fitted on to the Swiss cottage tent, or to the tent supplied to district officers, but with a chintz lining. This dressing pa,l would be useful when an officer wished to make any sudden or flying visit away from his camp to a place where it would be inconvenient to carry the large tent ; the pal could be easily unlaced from the tent, and being very light could be readily transported to the place where it was required. The field officer's Cabul tent is seven feet square. There are two uprights, which take to pieces like a fishing rod, with a cross ridge, which also takes to pieces. There is a double fly or covering to the tent. There is also a small bath-room attached, with a semi-circular double doorway. The tent covering is a single piece, and is arranged so as to slope from the ridge for a certain distance, and then to drop straight to the ground, to which it is fastened by means of iron pegs, whicti catch on to rings tightly sewn within the cloth. This tent is very light of carriage, and should be very useful for the purpose for which it is intended. We give below a price-list of all the tents manufactured at the Buxar Jail : — DOUBLE-POLED REGULATION TENTS, of HILL TENTS, with 4 folds of cloth fchrousrhout, 4 cloths throughout, with a 4-feet verandah, comp- complete with ventilators, carpets, bamboo chicks, lete with ventilators, carpets, bamboo chicks, pur- purdahs, gunny -bags, and ropes : — dahs, gunny-bags, and ropes:— 14 feet square Rs. 420 28 feet by 16 feet Es. 1,000 lo ,, „ ... ... ... ,, 330 26 „ 16 „ 950 12 „ , .. 310 24 „ 16 „ 900 XU ,f )f ... ■■. ... tt 2S(J 23 „ 14 „ , 860 With 2 sywans. SINGLE-POLED REGULATION TENTS, of SWISS COTTAGE TENTS, double fly, with 4 cloths throughout, with 4-feet verandah, complete sywans complete as above : — as above : — 16 feet square Es. 670 16 feet square Es. 670 14 „ , 500 15 , 620 13 „ ,, ... ... ... ,, 430 14 550 12 ,} ,, ... ... ... ,, 4'JO 13 530 12 „ „ 475 caAP. XIII.] DURATION OF TENTS. 281 BECHOBAH TENTS, 5 cloths in fly and 4 in SLEEPING PALS, 4 folds of cloth, including chintz kunauts, complete with ventilators, carpets, bamboo with lacquered poles and carpet, 4 feet kunauts. chicks, purdahs, gunnybags, and ropes : — Single fly. Double fly, 12 feet square Es. 211 extra 10 „ , 180 12 feet square ... Es. 164 Rs. 75 9 „ 153 10 „ „ ... „ 150 60 8 „ „ ... ••. •■• *y 140 SHAMEEANAHS, with kunauts and carpet SEEVANTS' PALS, 12 feet square- complete — Madras pattern ... Rs. 117 24 feet square and poles 12 ... Es. 620 Bengal „ ... „ 95 20 „ „ „ 8 510 Do. „ 10 feet sq. Es. 70 18 „ „ „ 8 ... „ 435 Necessary tents „ 32 16 „ „ „ 4 ... „ 415 Cabool pals, 7 feet square 75 From the above report of our colleague's examination of the tents, it seems clear that the complaints made and the bad opinion expressed by district officers were not without foundation, but that the jail authorities at Buxar have made earnest efforts to improve the manufacture, and have to a great extent succeeded. The tents now turned out, though perhaps not equal to the Jubbulpore tents in all respects, are so far satisfactory that no officer can reasonably object to having to use them. Under these circumstances we think that a further trial should be given to the Buxar manufactures, but that the Superintendent of the jail should be made clearly to understand that there is still room for improve- ment, and that he must not relax his efforts till he is able to turn out an article in every respect as good as those made at Jubbulpore. IIL-DTJEATION OF TENTS. 272- As regards the length of time a tent should be expected to last with careful treatment, our own experience leads us to concur in the opinion of a majority of the officers consulted that the present period of eight years is a fair one under ordinary circumstances. The fact that officers have now to stay out in camp much longer than formerly does not necessitate a reduction in the period at present allowed, because in former times, when officers often did very little camping at all, a tent was really capable of lasting a good deal longer than eight years. Some of us indeed have lived in tents which had been over fifteen years in use, and though rather dingy were still stout and serviceable. In those days a tent was more often discarded because it had got stained all over with mud and water, with oil from lamps, and the like, than because the cloth was rotten or full of holes. Although, however, under ordinary circumstances a well-cared-for tent will last for eight years with four months' camping in each year, there are special circumstances which render it necessary that a shorter time should be allowed in some places. In all the wet districts of Eastern Bengal, for instance, a tent decays from damp more rapidly than from use. It is one of the standing rules that tents when not in use shall be frequently aired and dried, and this rule is, we believe, very generally observed. But during the rainy season, when the tents are most likely to suffer from damp, it is often impossible to air them for weeks together, and the cutcherries themselves, where the tents are stored, are damp, and everything put away in them runs a risk of decaying rapidly. Then, again, in the rough, hilly country of the Chota Nagpore Division tents are subjected to a greater amount of wear and tear than in ordinary level districts ; and several officers in that Division think that even a stoutly -made Jubbulpore tent cannot be made to last more than six years. The Com- missioner, however, with whom we agree, considers that the eight-year rule should not be altered, though he thinks that it cannot be rigidly enforced. Other officers point out that if, owing to exceptional circumstances, such as scarcity or floods or anything of the kind, a tent has to be taken out in the rains or kept out longer than usual, .two or more years' life may be taken out of it in one year. Finally, all officers are agreed that the Buxar tents, such as they are at present, will not last longer than six years. 36 282 ' REPORT OF THE SALARIES COMMISSION. ' [CHAP. XIII. After duly considering the whole question, we would recommend that the present period of eight years be retained as the ordinary duration of tents made at Jubbulpore, a period of six years being allowed for Buxar tents ; and that paragraph 3 of the present rules should be altered so as to prescribe that if the Commissioner is satisfied that a tent has really become unserviceable before the expiry of the period fixed for its duration, and that its decay is not due to want of care on the part of the officer in charge, he may sanction a new tent being supplied at the cost of Government at any time. We are unable to suggest any minimum period of duration for tents under these circumstances, because a tent is just as likely to be blown down by a storm and torn to tatters the first year of its use as the second or third or any other year. It should be left to the Commissioner to judge whether the circumstances are such as to justify the grant of a new tent ; but to prevent any abuse of this liberal rule, we would prescribe that in cases where injury to a tent, necessitating its being replaced before the expiry of the fixed time, has clearly been caused by neglect on the part of the officer in charge, the facts should be reported to Government with a view to the officer being required to pay the whole or a portion of the cost of a new tent. As we are unable to fix a minimum period for the duration of a tent, so we would not recommend that any definite maximum be fixed. Although an officer would be justified in asking for a new tent to replace one which had been in use for eight years, or six, as the case may be, yet it should be understood that he is not obliged to do so. If, from any circumstances, a tent eight years' old is still good and serviceable, it need not be replaced, but may remain in use one or two years longer. It would be a good plan if Commissioners were to make a point of inspecting tents at all districts in their Division on their annual tours of inspection, and making notes of their condition ; they would then be in a position to judge whether new ones, if applied for, were really required or not. In concluding this part of the subject, we would add that if such improve- ments should be effected in the manufacture of Buxar tents as to bring them up in all respects to the level of Jubbulpore ones, their period of duration might hereafter be increased to eight years. IV.— DISPOSAL OF OLD TENTS. 273' There is no definite rule on this subject. The usual course ia to sell old tents by public auction, and a fair price can often be obtained for them from native dealers, who patch them, sometimes almost remaking them, and sell them again to Rajahs or zemindars. In the case, however, of subdivisional officers, whose scale of camp equipage has hitherto been insufficient, it is customary to keep on the old tent and endeavour to make it useful by patching and mending till it often presents a most lamentable appearance and lets in both sun and rain. If oiir recommendations regarding the scale of tents to be allowed to these officers be accepted, this will no longer be necessary, and old subdivisional tents may also be sold. In the existing rules, paragraph 3, it is directed that, together with an application for new tents, " proposals for the appropriation of any worn-out tents " should also be submitted. This leads to unnecessary correspondence. If the rule be laid down that old and worn-out tents are always to be sold as soon as replaced by new ones, it will no longer be necessary to make a reference to Government concerning their disposal in each individual case. The district officer will understand that he is to sell the tents, and the Accountaut-General will see that the sum realised by their sale is duly credited in the accounts. While, however, sale of old tents should be the rule, there may be excep- tional circumstances rendering it advisable that they should be kept for a time. For instance, if owing to scarcity or famine relief centres should have to be opened, a tent which is too old to bear being constantly pitched and struck and pitched again might nevertheless come in useful for the relief centre, where it would merely have to remain standing for a time. In these cases the Com- missioner should have authority to sanction its retention for a further definitely stated period, and the Accountant-General should be requested to accept the CHAP. XIII.] APPLICATIONS FOR NEW TENTS. 28^ Commissioner's sanction as sufficient warrant for delaying the sale till the expiry of the supplementary period. V.-PROCEDURE IN APPLYING FOE NEW TENTS. 274- We see no reason for altering the present system, under which sanction for purchase of tents is given by the Commissioner subject to the condition that it should be applied for in time to allow of the amount being entered in the budget for the year. The only other system that we are acquainted with is that in force in the North-Western Provinces, under which a lump sum for the whole province under the head " purchase of tents " is allotted in the budget of each year, and applications for the purchase of new tents are made in every case direct to Government. Such a system as this would not be in harmony with the object of this Commission, as it involves a large amount of correspondence on a matter of mere routine, and it is our aim to reduce correspondence as much as possible. Under the classification recently introduced by Accountant-General's circular No. 98, dated 30th June 1885, the purchase of tents comes under the head of countersigned contingencies, and the only alteration that could be made with a view to simplifying procedure would be to transfer the charge to special contingencies ; and we have recommended this transfer in Chapter IV, paragraph 69 of this report. We are of opinion tliat any correspondence which may still take placs on the subject of tents should be addressed by Commissioners to Government direct. There seems to be no necessity for the intervention of the Board of Revenue in a matter of this sort, which is one of general administration, in the management of which many points have to be taken into consideration with which the Board has no concern. It is essential to shorten as much as possible the chain of official communication; and under the system which we have suggested in this chapter, there will be so little correspondence on the subject that there is no fear of the time of Government being unduly taken up by references connected with it. It will of course be always open to the Board to suggest alterations in the amount of camping to be done by any officer, or to direct any officer to visit a particular spot for revenue purposes and remain there for a certain time. But the number of tents an officer requires depends as much on the criminal, political, and miscellaneous work which he has to do as on the revenue work, and it is only Government that is in a position to give full weight to all these calls on a district officer's time. VI.-PROVISION OF TENTS FOR AMLA. 275- It has hitherto been a remarkable omission in our system of providing camp equipaire that no tents have been supplied for the ministerial officers. Subdivisional officers are, we believe, now allowed a pal for prisoners, whether under trial or convicted, whom they require to take with them on tour. But this small tent only accommodates the prisoners and the police in charge of them ; and eveu if there were room for more persons, no respectable amla would like to share the tent of criminals. Not only the Magistrate-Collector, but the Subdivisional Officer, and probably also the Joint- Magistrate, is obliged to take with him from two to four muharrirs or clerks when on tour. These officials can sometimes find lodgings in a village, but often this is not practicable, and they suffer much inconvenience, and even hardship. The travelling allowance which they can draw under the new Travelling Allowance Code is so much smaller than formerly, that they now lose heavily by going on tour, and officers sometimes go into camp by themselves in order to spare their clerks and amla. This, however, seriously detracts from the officer's own usefulness, as he can only make notes when on tour, and have them fair copied and the orders issued, when he returns to the station. We think that for amla one tent of the kind called a " bechobah" should be allowed for each subdivision, and two for the sadder subdivision to allow of the Collector and Joint- Magistrate being out at the same time. One bechobah should also be allowed to a Commissioner. These tents are light, but capacious, and would afford accommodation for as many amla as an officer usually takes with him. These 36 a 284 REPORT OF THE SALARIES COMMISSION. , [CHAP. XIII. tents would also be useful for the Collector himself if he had to make a rapid journey and could only take light baggage. VII.-EEGAEDING THE BOMBAY SYSTEM. 276. The question has been raised whether the Bombay system should not be introduced into Bengal. As far as we can learn under that system each officer has to provide his own tents, and a small tentage allowance is granted to him. We believe that the system is very unpopular even in Bombay, the tentage allowance not being sufficient to cover the cost of purchasing tents and keeping them in repair; and we are sure that it would be even more unpopular in Bengal, where officers of all grades have so long been accustomed to have tents provided for them by Grovernment. The result of such a system would be that officers drawing small salaries would buy the cheapest tents they could get, and then, finding them very uncomfortable, would as much as possible avoid using them by confining their tours to those lines of road or canal where they could find inspection bungalows to stop in, leaving unvisited those parts where they would be obliged to use their tents. The system would also strike a fatal blow at the tent-making industry, which is now being fostered in the Buxar Jail. The Buxar tents having, as we have shown above, acquired such a bad name that no officers, if left free to buy tents where they liked, would at least for some years to come get them from Buxar. We understand, moreover, that under the Bombay system a Collector has to be in camp nearly half the year, and thus lives long enough in his tents to take a pride in adorning them and fitting them with comforts and luxuries. Under such circumstances it is intelligible that a Bombay Collector should not altogether object to the tents being his own property. If even in such a case as this the system is, as we are informed, unpopular, how much more so would it be in Bengal, where a Collector has to spend such a much shorter time under canvas, and where the subdivisional officers, who have to spend the longest time of all in camp, usually draw very small pay. It is undoubtedly true that more importance is now attached to touring than was formerly the case. It is also possible that under the new Tenancy Act revenue officers may have to be in camp even longer than they are at present ; but we submit that neither of these circumstances constitutes an approach to the Bombay system, and the duties which both Collectors and subdivisional officers have to perform at their respective head-quarters are, and, so long as our revenue system remains anything like what it is, must continue to be, so onerous and urgent that it would be quite impossible for them to remain out in camp so long as a Bombay Collector does, even if the climate of Bengal did not forbid it. 277- We submit herewith a revised draft of rules regarding the supply of tents, drawn up in accordance with the views expressed in this chapter, which we trust will meet with the approval of Government. We would advise that they be issued after undergoing such alterations as may seem desirable, in super- session of those contained in volume I of the Board's Rules, page 174, which may now be cancelled. RULES FOE SUPPLY OP TENTS. The following' is the ecale of tents allowed for executive officers of all ranks : — , „ . . p -D J -D • [ Two sine-le-poled tents, 16 feet square each. 1. Commissioners 01 Burdwan, rresi- I m ^ > ai dency, Eajshahye, Dacca, Chittagong, and ^ J° 'ZlZLKelts. Orissa Dmsions. ^ q^^ bechohah for amla. r Three single-poled tents, 16 feet square each. „ r\ • • i! n 1 1 Three servants' pftls. 2. Commissioner of Patna ... j Three necessary tents. C One beohobah for amla; f The same as No. 1, with the addition of — 3. Commissioner of Bhagulpore ... I One swiss cottage tent, 12 feet square. (■ One necessary tent. r The same as No. 1, with the addition of — 4. Commissioner of Chota Nagpore. . . < Two Swiss cottage tents, 1 2 feet square, or (_ Two hill tents, 1 4 feet square. CHAP. XIII.] ' RULES FOR SUPPLY OF TENTS. 285 (Two single-poled tents, 15 feet square. Two servants' pals. Three necessary tents. One bechobah for amla. / May substitute for the two single- poled tents — i> Ti/T • 1 i. /^ n A n nvii. I 'I'w^o Swiss cottage tents, 12 feet square, or 6, Magistrate-Collector of Chittagong ^^^ ^^^ ^^^^^^ f^ f^^^ ^^^^^^^ ^^ J^ ^^ ^^^j^ \ description. - ' 7. Deputy Coin mission ers of Sonthal / ^j^^ ^^^^ ^^ ^^_ 5 ^.^^^ ^^^ ^^^j^.^^ ^^ ^^^ Pergunnabs and all districts in Lhota ^^^ ^^^^ ^^ f^^^ ^^^ ^^^ necessary tent. .Nagpore Division. \ •' 8. Joint-Magistrates at the sudder f " Reserve " camp equipage consisting of three station of a district. | Swiss cottage tents, J 2 feet square, or 9. Assistant Collectors at the sudder J Three hill tents, 14 feet square, station of a district. j Three servants' pals. 10. Deputy Collectors at the sudder I Three necessary teuts. station of a district engaged in field work. \_ One bechobah for amla. r Two Swiss cottage tents, 12 feet square, or [ Two hill tents, 14 feet square, or one of each 11. Officers in charge of a subdivi- I kind. sion. j Two servants' pals. I Two necessary tents. l^ One bechobah for amla. 2. The " reserve " tents at a sudder station are at the disposal of the Collector, who will assign them, as occasion arises, to the officers under him. They are not to be regarded as specially intended for any one of those officers more than another. 3. In cases where the reserve tents are not sufficient, the Commissoner may sanction the purchase of one hill- tent with one servant's pal, with one necessary tent, and one amla's tent, as " extra " camp equipage for the use of an officer engaged on field work. Such tent shall remain at the disposal of the Commissioner, and may be transferred by him from one district to another, as it may be required, or to another Division if necessary. 4. All tents should be frequently aired when not in use by being pitched for one or two days in the sun the kanats being spread on the ground. Care should be taken not to pitch or strike the tents while the grass is wet Avith dew. 5. A tent supplied from the School of Industry at Jubbulpore is expected to last eight years, and one supplied from the Buxar Central Jail sis: years. If a tent be rendered useless by accident before the expiry of either of the above terms, the Commissioner may sanction its being replaced by a new one on being satisfied that it has really become unserviceable. Should the tent have become unserviceable from the negligence of the officer in charge of it, the Commissioner shall report the facts to Government, who will decide what portion of the cost of a new tent shall be recovered from the officer in fault. In other cases the cost of the new tent will be borne by Government. 6. Old and worn out tents, which have been replaced by new ones, shall be disposed of by public auction, unless the Commissioner shall otherwise direct. 7. The expenditure on purchase of tents falls under the head of " special contingencies," and is to be dealt with in accordance with the rules provided for such cases. All corre- spondence connected with tents will be addressed by the Commissioner direct to the Secretary to Grovemment in the Financial Department. CHAPTER XIV. THE EEGI8TEATI0N DEPAETMENT. 278. The inquiry into this Department was made over to us at a compara- tively late period of our proceedings by the margin- daiStiDrembefl8^85;''°'^' ally-noted orders of Government. The inquiry was to be confined to the ministerial establishments of district and subdivisional registrars, those of the Inspector-General of Registra- tion and of the rural sub-registrars being excluded. We commenced by asking district registrars for the necessary information regarding the strength of establishments and the amount of work in each office. Our circulars on these subjects will be found in Appendix II. The Inspector-General bad been asked ^ 1 f T? • ^y Government to communicate his views to us, tion'rjNo!uSdated'28th April", and after ascertaining from us the points on which we required his opinion he eventually favoured us with a very full and complete analysis* of the growth and importance of his department and its present requirements. In explanation of the line of argument taken by the Inspector-General, we may state that it had at first been our impression that the Registration Department should be treated on the same principles as those by which we had been guided in dealing with other executive departments, namely, seeking to effect a reduction in routine work, which would lead to a reduc- tion in the number of clerks employed, the money saved from the salaries of those who were dispensed with being made available for increasing the salaries of those who remained. But after carefully considering the arguments put forward by Mr. Bourdillon, and examining the returns received from the district registrars, we have arrived at the conclusion that although some reduction in routine work is desirable on more grounds than one, yet such reduction would not, as in other depart- ments, necessarily justify or lead to a reduction in the establishments at present entertained. To make our views intelligible, it will be necessary to review the past history and present position of the Registration Department. This we proceed to do with all needful brevity, merely touching upon those points which are of importance to our present purpose. 279. The original system of registration, as created by Regulation XXXVI of 1793, provided for a registry office in each district, and in the cities of Patna. Dacca, and Moorshedabad. Registration was confined to the following classes of documents : — (a) Deeds of sale or gift of real property. (b) Deeds of mortgage of real property. (c) Leases. (d) Wills. (e) Authority to adopt. The registration of the three last classes was optional, while with regard to the two first registration merely gave priority over unregistered deeds. The procedure for registration was that the executant or his attorney attended the office and proved by oath the execution of the deed, which was next copied in a book, and the copy attested by the Registrar, the parties, and their witnesses. The original was then returned to the executant, with the Regis- trar's endorsement. A simpler procedure was introduced by Regulation XX of 1812, under which the executant or his attorney presented the original deed and a copy ; the two were compared by the Hegistrar, the copy filed in a register book, and the original returned with endorsement to the executant. This expeditious and simple system remained in force till 1864, by Act XVI of which year a separate Registration Department was instituted under the control of a Registrar- General. In this Act the system of enforced or compulsory registration was CHAP. XIV.] REGISTRATION PROCEDURE, 287 introduced in the case of documents relating to immoveable property, and the process of registry extended to several classes of documents not included in the older laws. The procedure for registration was still further modified by not requiring the parties to produce copies of documents or witnesses to execution. They were merely required to attend before the Eegistrar, to admit execution, and prove their identity if not personally known to the Registrar. Registration under this system increased rapidly, and before two years were over a new Act, XX of 1866, had to be passed, extending the scope of the system. Still the demand for registration went on increasing, and before long it became necessary again to have recourse to legislation, to provide for the multiplication of registration offices and a larger and more expensive establish- ment. The following extract from the speech in Council of Mr. F. R. Cockerell, when introducing the Bill, which was afterwards passed as Act VIII of 1871, is worthy of notice, as having an important bearing on the present condition of the department : — To promote the development of the registration system a larger expenditure was required, and it seemed that some legal provision was wanted to enforce this. At present a large surplus accrued yearly to the general revenue. That surplus, reckoned from the commencement of the registration scheme up to the current year (1S70-71), aggregated no less a sum than thirteen lakhs of rupees. It was never intended that the registration law should he worked so as to make it a source of public revenue. If the department paid its expenses without any charge, or even with only a small charge on the public revenue, the anticipations of the projectors of the system would, as regards its financial aspect, have been fully realised. 280. Six years elapsed, and again the rapid growth of registration called for a further expansion of the administrative arrangements. Act III of 1877 was passed, and is still in force. In Appendix LIV will be found a statement taken from the annual report of the Registration Department for 1884-85, showing the increase that has taken place in the number of documents registered since 1869-70. The following table prepared by the Inspector-General compares the work, establishment, and receipts of his department in 1865-66 and 1884-85 :— Statement comparing the Work, JEstablishment, and Receipts of the Registration Department in 1865-66 and 1884-85. Number of Number of deeds Establishment offices open. registered in— Number of of all sorts. Net sur- plus at credit of depart- ment. Tbib monthly state- ments prepared. Rural. Others. Rur«l offices. Others. Num- bers. Cost. Es. Es. 1865-66 155 76.330 7, i.e., A to G. 472 1,04,748 (1) 99,123 Es. 1884-86 197 93 4,70,918 2,11,462 19, i.e., A to H, K to S, and statements of pot tabs, kabu- liats, Hnd sale- proceeds of sta- tionery. 303(2) 1,08,091 (3) 6,13,920 (1) For the sake of accuracy the cost of establishments in AsflRm has been ex- cluded from this total. (2) This is exclusive of establishments entertain- ed by the rural sub- registrars. Es. A. P. (S) Permanent est«Dlish- mert ... 96,198 13 3 Temporary es- tablishment 11,891 15 8 Total ... 1,08,091 281. Having thus succinctly traced the growth and development of this department, we would next call attention to the fact that the procedure con- nected with registration, like that in all other departments of the administration, has become far more complex and elaborate than it was in former times, and as a necessary consequence requires more clerks to carry it out. The number of registers kept is very large, as will be seen from the annexed list. Departing from the ordinary principle, under which departmental details are usually left to be settled by executive authority, Act III of 1877 specifies what registers shall be kept, and even what indexes of those registers. It, 288 REPORT OF THE SALARIES COMMISSION. [cHAP. XIV. however, leaves to the Inspector-General power (which he has freely availed himself of) to prescribe the maintenance of any other books or registers in addition to those mentioned in the Act itself. The resalt is that at the present time the following registers are kept up in all offices : — Begisters prescribed ly Law. 1. Register of non-testamentary documents relating to immoveable property. 2. Record of reason for refusal to register. 3. Register of wills and authorities to adopt. 4. Miscellaneous register. 5. Register of deposits of wills. (This register is kept in the office of district registrar.) 6. Index of persons. 7. Do. of places. 8. Do. of wills. 9. Miscellaneous index. Prescribed by Executive Authority. 10. Fee-book. 11. Register of powers-of -attorney. 12. Do. of visits and commissions. 13. Cash-book. 14. Challan-book. 15. Register book, No. V. 16. Do. of letters received. 17. Do, of letters issued. 18. Do. of applications for search and copy. 19. Do. of documents pending registration. 20. Do. of documents impounded and sent to the Collector. 21. Do. of copies and memoranda despatched to other districts. 22. Do. of apprentices. 23. Attendance register. 24. Register of contingent expenditure. 25. Do. of appeals. 26. Do. of applications under section 73. 282- The number of returns required to be submitted by each registering officer is not large, but the returns themselves are somewhat intricate, and to prepare some of them it is necessary to examine the documents filed intelli- gently, and to ascertain the nature of their contents— a task which must occupy a considerable amount of time. The following is a statement of the returns now submitted : — A. — Classified statement of documents presented for registration and fees levied thereon. This has five subsidiary tables, viz. : — (i) Statement showing the description of documents relating^ to immoveable property registered, and the amount of fees levied. (ii) Statement showing the description and of documents relating to immoveable property, (iii) Statement showing the progress made in the work of copying and indexing, (iv) Statement showing the aggregate value of property transferred. (v) Statement showing operations other than registrations in Books I, III, and IV. CHAP. XIV.] REGISTRATION ESTABLISHMENTS. 289 B. — Classified statement of fees and expenditure. It has also five sub- sidiary tables, viz. — (a) Statement showing- the description of fees realised. (b) Ditto showing details of the fees paid under the ad valorem scale. (c) Ditto showing the amount actually disbursed. (d) Ditto showing the amount of fees refunded on account of docu- ments refused. (e) Abstract of establishments. C — Statement showing — (1) The details of leases included in return A, (2) Of obligations for the payment of money. (3) Showing the proportion of leases registered to counterparts. D. — Statement showing all inspections made by local or other officers. E. — Detailed statement of the number of registered documents unclaimed for more than one month from the date of completion of regis- tration. F. — Detailed statement of registered documents delivered after the expira- tion of one month from date of completion of registration. G. — Statement showing the number of estates, tenures, and ryotti holdings transferred by registered deeds of sale. All these returns have to be submitted monthly. The number, 19, given in the Inspector-General's statement above is apparently made up by reckoning each of the subsidiary tables of returns A, B, C, &c., as a separate return. The endorsements made on the documents are now also very much more elaborate than formerly, and the copying of documents, and still more that of indexes, has very much multiplied work. The duty of ascertaining whether documents presented for registration are correctly stamped or not, and whether they have been presented within the period prescribed by law, also devolves on registry offices, by whom the document, if insufficiently stamped, has to be impounded and sent to the Collector, in order that the deficiency in stamp-duty, together with the penalty prescribed by law, may be realised. 283. Taking into consideration the enormous expansion that has occurred in registration operations, the great elaboration of the process of registration, the precautions with which it is surrounded, the distinctions set up regarding the method of treatment of documents according to their nature and purport, and the intricate and laborious clerical duties now involved in the system of registration generally, it is matter for surprise that the ministerial establish- ments in this department have not, like those in other departments, largely increased. From the table given in paragraph 280 it appears that in 1865-66 there were 155 offices with 472 clerks, or an averge of 3 clerks to each office. The number of deeds registered was 76,330, so that each clerk copied and indexed on an average 140'5 deeds in the year. In 1884-85 there were 298 offices, of which 155 were rural offices, in which the sub registrar pays his own clerks. In the 93 non rural offices there were 302 clerks, or nearly the same average as before, but the number of deeds they had to copy and index rose to 2,11,462, or an average of 700 to each man. To this must also be added a large amount of incidental work in correspondence, indexing, and other details arising out of the 4,76,918 deeds registered in rural offices — a class of work which did not exist in 1865-66. and it will at once be seen that the numerical strength of the establishments has by no means kept pace with the enormous increase in the work to be done. Temporary establishments have been sanctioned in various offices from time to time, but the exact strength of these establishments cannot be distinctly stated, as they were engaged for broken periods. The Inspector-General, however, calculates that these establishments represent an addition to the regular estabishments of about one-ninth. Even with this addition the total strength of establishments would only amount to 335, and the number of deeds to be disposed of by each man would be 631. A clear idea of the various items of work performed in all registration offices will be obtained from the headings to the statements II, III, and IV attached to our circular No. 242, dated 30th January (Appendix II), representing 37 290 REPORT OF THE SALARIES COMMISSION. [chap. XIV. lerka. Muharrirs. Tota 4* 6 10 5* 4 9 5* 4 9 4* 5 9 4* 4 8 6* 3 8 3* ' 5 8 3* 4 . 7 4* 2 6 4* 3* 2 2 6 5 respectively English correspondence, regular and miscellaneous work. The actual figures for each class of work in each district will be found in Appendix LV. The number of clerks and muharrirs employed varies in the sadder offices of the different districts as follows : — BackerganJ 24-Pergunnahs Jessore Dacca Mymensingh Chittagong Noakhally Patna Howrah Burdwan Midnapore Nuddea Furreedpore Mozufferpore Tipperah Hooghly Bogra Khoolna Bankura* Beerbhoom Eungpore Pubna Shahabad Bhagulpore Monghyr Maldah Moorshedabad Eajshahye Dinagepore Pooree Julpigoree Purneah Cuttack Lohardugga Darjeeling Ohumparun Balasore Manbboom Hazaribagh Singbhoom 1- 2 > 1 • In these districts one of the clerks is a record-keeper. It is difficult to understand on what principle these establishments have been fixed, as they do not correspond to the amount of work done in each office ; some offices with less work having larger establishments, while others with more work have smaller establishments. In some places also there are record-keepers, while in others there are none, though in these latter there are presumably records to be taken care of. There is also some variation in the salaries. In two districts (24-Pergun- nahs and Jessore) the head-clerks get Rs. 40 a month, in nine districts they get Ks. 35, in all the rest Rs. 30, except Darjeeling, where the salary is only Rs. 18. The salaries of the under-clerks are Rs. 25 or Rs. 20, and those of the muharrirs Rs. 15 each. Here, again, it is difficult to understand why the head-clerk of the small district of Manbhoom should get Rs. 35, while the head- clerks of Midnapore and Hooghly get only Rs. 30. 284. WhUe we have shown above that there is no ground for reduction of establishments in this department, yet a comparison of the figures, some illus- trations of which we have just given, leads to the conclusion that there is some inequality in the distribution of the establishments, and this we think is a point which the Inspector-General might be invited to look into. In this, as in other departments, some officers are more persistent in demanding an increase of establishment than others, and those that ask most pertinaciously often get what they want, and more than they really require. We do not CHAP. XIV.] SUBDIVISIONAL OFFICES. 291 overlook the fact that the fluctuations in -work in the Registration Department are more frequent and startling than in other departments. The settlement of a single large estate, or the fact of a single heavy civil case being instituted, may result in a registration office being flooded with work. But this congestion only lasts for a time, and should be provided for by temporary strengthening of the office aff"ected, and care should be taken that an office which has received an accession of strength owing to temporary causes does not retain it after those causes have ceased to exist. A revision of district offices in the light of the amount of permanent work in each is certainly desirable, because although the department yields a large surplus, that is no reason why all due economy • should not be practised in it as much as in any other branch of the public service. Taking Rs. 30 as the average salary of the head-clerk of a district registration office, we have no hesitation in pronouncing it inadequate both with regard to the cost of living in the present day and to the nature of the duties he has to perform. These not only call for the exercise of a consider- able amount of intelligence, but involving as they do the handling and custody of very valuable documents, and the carrying through various stages of a process promptitude in which is of the highest importance to the public, demand integrity and activity, both of which are qualities deserving of a higher salary than at present allowed. Acting on this principle, we would recommend four grades for district offices, drawing Rs. 65, Rs. 50, Rs. 40, and Rs. 30 respectively. The grade on Rs. 65 should be assigned to the head-clerks of those districts where the number of documents registered yearly exceeds Rs. 20,000. These appear from the returns furnished to us to be the following : — 24-Pergunnah8. Jessore. Midnapore. Khulna. Furreedpore. Backerganj. Tipperah. Chittagong. Dacca. Noakhally. Burdwan. The grade on Rs. 50 should be given to the where the registrations are between 10,000 and 2C appear to be — Bankura. Nuddea Bhagidpore. Beerbhoom. Hooghly. Howrah. Patna. Mozufferpore. Durblianga. Sarun. Rungpore. Mymensingli. Monghyr. Purneah. head-clerks of districts ,000 annually. These The head-clerks of the remaining districts should draw the salary of the grade on Rs. 40. In the districts of the first class the under-clerks should draw Rs. 50 ; in those of the second Rs. 40 ; and in those of the lowest class Rs. 30. There should be no distinction between clerks and muharrirs, all persons employed being required in this, as in other departments, to read and write the vernacular as well as English. The list of districts given above is merely tentative : the figures furnished to us represent the work of certain specified years, and we have no means of judging whether some particular district may not have had its work abnormally increased during the years selected for report by temporary circumstances. The Inspector-General alone can judge of the relative amount of permanent work in each district, and it should be open to him to rearrange the lists of districts in accordance with the actual facts. We think also that it would probably be advisable that one of the under-clerks should act as a record-keeper for each office. 285. As regards subdivisions, we find that a very large number, more than half, has already been converted into rural sub-registry offices, in which the Sub-Registrar maintains his own establishment. This system has doubtless been sanctioned after due deliberation and full consideration of the arguments for and against it. .For a department labouring under a chronic deficit such an 37 a 292 REPORT OF THE SALARIES COMMISSION. [CHAP. XIV. arrangement would certainly have the merit of economy ; but this argument hardly applies to a department whose earnings amount to four or five lakhs of rupees a year. In paragraph 288 below we bring forward certain sugges- tions regarding the establishments under rural sub-registrars. If these be accepted and acted upon, then the sooner all subdivisional offices are made into rural ones the better. Subdivisional officers are among the hardest worked in the Government service, and though they may regret the loss of the registration fees, both Government and the public will benefit by their being relieved of duties which they have not time to attend to properly. In some subdivisions, specially in the Presidency and Burdwan Divisions, the work is very heavy, as much so as in some of the smaller districts. The establishments vary. In the majority of instances they consist of a head- clerk on Rs. 25 and a mohurir on Rs. 15, though in a few cases there are two muharrirs, as at Jehanabad in Hooghly (a very heavy office), Satkhira in Khoolna, Bongong in Jessore, and one or two others. In some subdivisions the clerk gets Rs. 30, the reason for which is not apparent. In all cases, however, judged by the present standard, these salaries are insufficient. The head-clerk of a sub- divisional office has the same kind of work to do as similar officers in a sudder office. Punctuality, honesty, intelligence, are quite as necessary in his case as in the other. And seeing that some subdivisions have as much work to do as districts, we see no reason why any distinction should be made between the salaries of district and subdivisional offices. The fairest system in our opinion will be to apply the same test to both. In subdivisions where the annual registrations exceed 20,000 (of which there are several), the establishment should have the same salaries as in districts of a like amount of work ; or if it be thought that the work of a district registrar, involving as it does the performance of duties some of which cannot be done at a subdivision, entails upon district offices a larger amount of miscellaneous work, then the salaries of the sub- divisional establishment might be fixed at the next grade below that of a district with an equal amount of registrations yearly. Thus, in a district with over 20,000 registrations the head-clerk would draw Rs. 65 ; in a subdivision with the same amount he would draw Rs. 50, and all the under-clerks in proportion. As in the case of district offices, so in that of subdivisions, it must be left to the Inspector-General to decide which offices shall be placed in each of the grades recommended by us. 286. The above suggestions provide for adequate remuneration for the establishments of district and subdivisional registration offices, for although the increase of salary recommended is larger in proportion than that recommended for Collectors' establishments, this is due to the fact that registration establishments are at present more inadequately paid than the others. The further question now arises — whether the numerical strength of those establishments is sufficient to cope with the constantly increasing amount of work. A definite answer to this question can best be arrived at by examining into certain portions of the procedure of this department, the utility of which is questionable. Although this department is one which produces a large yearly surplus, that fact does not constitute any reason for retaining methods of doing business which cannot be proved to be necessary or useful. There is first the copying work. Every deed registered has to be copied in one or other of the registers I, III, and IV, and the copy has to be compared with the original before the latter is returned to the party presenting it. This procedure involves not only much labour for the clerks, but great delay, and consequent serious inconvenience to the parties, to whom it is often a matter of vital importance to get their documents returned as soon as possible. Very often a case is pending in the civil or revenue courts in which the document has to be filed in evidence. It may of course be said that the parties to the deed ought to get it registered beforehand, and not to wait till the last moment. This is true, but until some change takes place in the constitution of human nature people will always put ofi" doing things to the last moment : they will not catch a train till just as it is starting, and so on. Besides, as registration 18 chiefly valuable as admitting a document in evidence in courts, a man may be held justified in not going to the trouble and expense of registering it till it is required to be filed in a case. Whatever be the reason, the fact is beyond a doubt that a large number of documents are not presented for registration CHAP. XIV.] INDEX REGISTERS. 293 till shortly before they are wanted for use, and it is therefore a matter of vital importance to get them back as soon as possible. This necessity also places parties at the mercy of the clerks, who may, and probably do, trade on this necessity, and make it a means of extorting money. We are of opinion that it is desirable to revert to the old system, under which parties were required to file with the original document presented for registration a duplicate copy, to be compared with the oi'iginal and attested by the registering officer before completion of the registration. The duplicate copies might be engrossed on paper of a uniform size, to be prescribed by competent authority ; and the copies, with a transcript of the endorsement and a serial number, might be kept in files and bound into a volume or volumes of convenient size at the end of every month, quarter, or year, in the same way as memoranda and copies of sale certificates, &c., received from the civil courts are kept [vide rules 71 and 72 of the Registration Rules). Tliis suggestion, if adopted, would effect a material reduction of clerical work, and with it that of establishment ; while the relief it would afford to the public would be immense, as deeds would be available for return immediately after completion of registry and comparison of the original with the copies tendered. Since writing the above, we learn from the Inspector-General that he has recommended to Government the introduction of printed or Kthographed forms for deeds of an ordinary character. Two copies of each would be presented, one of which would be filed in the Registry office and the other returned duly registered to the executant. This is, so far as it goes, identical with our proposal, but we see no reason why the process should not be extended to all deeds, those of an unusual nature being presented in manuscript. 287. Another very important duty which devolves on the clerk is the preparation of the indexes. Under the Registration Act of 1864 the number of indexes was limited to two only, viz. one of persons and the other of places. By Act XX of lb66 a third index was added optionally for registerable documents. In addition to these index registers, every registering officer was required to prepare two copies of these indexes — one copy for record in the office of the district registrar, and the other copy for record in the office of the Registrar- General, the object being to convert the district registrar's office into a repository of all the records in the district, while the Registrar-General's office was intended to be a provincial repository of all valuable records connected with the registration of documents. This system entailed such a vast amount of clerical work and labour on all registration offices, that in 1871 it was considered desirable to change it. Mr. Cockerell, then a member of the Legislative Council, in proposing this change made the following obser- vations : — The number of indexes required to be kept under the present law (Act XX of 1866) might be substantially reduced without the smallest sacrifice of public convenience. All that the law need make obligatory on registering officers was the keeping up indexes Nos. I and II, i.e., the indexes of persons and places. The choice of such subsidiary records as might serve to assist the search for registered documents, and the identification of property affected by them, might be advantageously left to the discretion of the Eegistrar-General subject to the control of Government. The result of this recommendation was that the registration law of 1866 was 80 far modified as to lead to the discontinuance of the practice of send- ing copies of indexes to the office of the Registrar-General, while the subordinate registering officers were so far relieved that they were required to submit to district registrar only one copy of the indexes instead of two. This system still continues, though there has been an addition of another or fourth index book relating to wills, &c., registered. These four index books contain the following particulars* : — * Section 55. Act III of 1877. ^^ j ^^^^^ ^j^^ ^^^^^ ^^^ additions of all persons executing and of all persons claiming under every document entered or memorandum filed in book No. I, in which all documents relating to immove- able property, the registration of which is compulsory, are entered. No. 11 enumerates the places relative to documents entered in book No. I. No. Ill contains the names and addition of all persons executing wills and authorities to adopt — documents which are entered in bock No. 3. 294 EEPORT OF THE SALAEIES COMMISSION. [CIIAP. XIV. No. IV exhibits the names and additions of all persons executing and of all persons claiming under every document entered in book No. 4, i.e., document the registration of which is optional. It seems to us that so many index registers are not necessary. As observed by Mr. Cockerell, two indexes, i.e., Nos. I and II, would be sufficient to meet the demands of the public. But the work which the mere keeping up of the index register entails on the registration offices is nothing in comparison with the mass of copying work which they have to do in con- nection with these indexes. Under the law* every ^^ ^°° ■ sub-registrar is required to send to the district registrar copies of all entries made in index registers Nos. I, II, and III, in order that they may be filed in that office. These copies have to be prepared in duplicate — one for record in the despatching office, and the other for transmission to the sub-registrar at subdivisional head-quarters, or to the district registrar, t The subdivisional sub-registrar has to incorporate^ in his own indexes the index sheets received from the rural sub- registrars, &c., translating the same into English if they are in the vernacular. A copy of the incorporated index is submitted to the district registrar at the end of each year. As regards the sudder subdivision, a duplicate copy of the indexes is sent to the office of the district registrar of Calcutta for safe custody. § The object of requiring the duplicate indexes is that two sets of the indexes may be preserved in two different offices, so that in the event of one set being accidentally lost or destroyed the other set may be available to replace them. This safeguard seems to be quite unnecessary in the case of subdivisional or sudder offices, where the office buildings are generally constructed of solid brick masonry, and not more liable to destruction by fire or storms than the Inspector-General's office in Calcutta. The Inspector-General apparently sees his way to some reduction in copies. The present system is thus described by him : — " The original index sheets of every rural office are bound into a book every year and kept in the office for record, but duplicates of these index sheets, as they are filled up, are sent into the head-quarters office of the subdivisions, and are there incorporated with the general subdivisional index. Again, this general index of every sub- division, not being the sudder subdivision of a district, is copied afresh, and the duplicate copy sent to the head-quarters office [of the district ?] for custody there ; and lastly, the general index of the head-quarters sub-division is copied afresh and sent to Calcutta for safe custody by the registrar there. By this arrangement indexes of every rural office exist in duplicate, one copy being at the office itself and one at the subdivisional head-quarters ; indexes of sub- divisions other than the head-quarters subdivision again are forthcoming either at the subdivisional head-quarters in original or at the sudder registry office of the district, while the indexes of the head-quarters subdivision can be consulted either at the sudder office or in Calcutta." But under this system the indexes of rural offices, as the Inspector-General sees clearly, are kept not in two, but in three places, viz. in the rural office, in the sudder subdivision, and in Calcutta. He proposes to abandon the practice of sending duplicate indexes of subdistricts other than the sudder subdistrict. But this seems only a partial relief. The importance of these indexes seems to be much over- valued. If the original document is destroyed, the production of the copy of the index will not enable a court to judge what was the purport of the docu- ment, but will only show that there was a document at one time. This is a very small assistance to the parties. We think it would suffice if copies of the indexes of rural offices, which may possibly not in all cases be absolutely secure, should be sent to the subdivisional office, in whose jurisdiction they are, but we see no necessity for sending copies of indexes of sudder or other subdivisions to Calcutta. By abandoning the practice of making so many copies of indexes there will be-an immense saving in work. The Inspector- General has, we understand, made some other suggestions tending in the same direction, such as use of stamps for impressing the formal part of endorsements ; CHAP. XIV.] RURAL SUB-REOISTRAES. , 295 the introduction of a system of registration-fee stamps on the principle of the stamps now used for court-fees, so as to avoid cash payments to sub- registrars and their clerks ; and the abolition of rough drafts. All these are excellent proposals, and we hope that they may be carried out. How far they will operate to reduce work is a question which in this case, as in that of Collectors' and Magistrates' establishments, can only be decided by experience. It is not probable, as we have said above, that any reduction of the present establishments will be possible ; but it is possible that by these reductions a further increase to the strength of those establishments — a step which would otherwise be inevitable before long — may be rendered unneces- sary, and the department may be able to continue to work with its present staff. 288. Though our present enquiry does not extend to rural registering offices, we think it necessary to notice them briefly, as they have an important bearing on the administration of the department. The system of rural registration was introduced by Sir George Campbell in 1871-72 with a view " to give facilities for the more general use of registra- tion in the interior of the country." In establishing this system he made the following observations : — As regards the optional registration of ordinary money and such like obligations and contracts, it seemed to His Honour that we had as yet hardly tapped that immense stratum of work. Optional though it be, the Lieutenant-Governor thought that our great object should be to give such facilities that people would resort to a public ofSce for the attestation of their agreements, so that regarding the fact of the agreement there might not be future doubt, question, or litigation. The total number of registrations other than those of immove- able property was but 31,762 in the past year, and has not averaged more than about that number. Seeing the enormous number of transactions that must necessarily take place in a population of 65 millions, almost every man of whom has independent transactions as a borrower, a lender, or an obliger or obligee of some sort, it is evident that the number stated is a mere drop in the ocean as compared to the whole transactions of the people. Our agency does not touch the mass of business of the country, and the Lieutenant-Governor would make the agency suiEcient. It was then to meet the great absence of popular registration, which the figures above quoted show, that the Lieutenant-Governor has wished to increase the number of registration offices by the appointment of the registrars called rural. Another object for the establishment of rural sub-registrars was to secure better means for the identification of parties to registration. In this connec- tion Sir George Campbell remarked thus :— It is the Lieutenant-Governor's belief that in none of our ordinary registration offices is there sufficient means of identification if a man attempts personation or fraud. Such identification will be better secured in local offices. But the real security is the publicity of the transaction, and the fact that it was placed on record at a certain date. When a contract is publicly registered, it does not long remain without contradiction if there be fraud ; and when the authenticated copy is speedily sent for record in the central office, there can be no tampering with the transaction. The start was made with the appointment of 17 rural sub -registrars, all of whom, except four, were posted to the eastern districts, where the prepon- derance of Mahomedan population rendered it desirable to appoint Mahomedan registrars, who might take the place of kazees for registering contracts of marriages. The original intention was to confer the posts of rural sub- registrars on "retired native officers and non-official gentlemen of known respectability," who should " themselves work at their own homes and defray all expenses except the cost of the necessary register." Sir George Campbell's instructions for the selection of candidates for these posts were as follows : — Preference will ordinarily be given to a resident of the town in which the sub-registry is to be established, of matui-e age, of the same creed as the majority of the population, especially if that majority be Mahomedan. It is also desirable that he should enjoy either a pension, or some other source of income, and that he should have a masonry bujlding in his residence for the office. In recent years there has been a deviation from this policy. The selection of rural sub-registrars is no longer restricted to retired officers or non-official gentlemen residing at or near the places where the offices exist, but all sorts of candidates are now held eligible for these appointments. This change has come about in the course of the operation of the scheme, but it takes away 296 REPORT OF THE SALARIES COMMISSION. [CHAP. XIV. the only inducement which was likely to make it worth the while of respectable men to accept such appointments, viz. the advantage of working at home. It also frustrates another important object of the Scheme : we mean the facility it afforded in the matter of identification. Wlien the system of rural registration was first introduced, it was not received by the public with favour — a result which evoked the following remarks from Sir George Campbell : — This system has not been very readily accepted by those whose ideas were confined to salaried registrars presiding in a dignified way over offices, and who think that registration and most other privileges may be properly confined to those who can afford to p3 125 125 J» JJ 170 170 )> ?> 200 200 fj 250 250 >» 300 300 )t JJ a50 350 JJ >» 400 400 J» >3 450 450 *> 500 500 99 ... 10 5 per 50 documents, 11 )j 100 „ 12 99 100 „ CHAP. XIV.] RURAL SUB-REGISTRARS. 297 recipients. The following extract will show what the views of Sir George Campbell were on this point : — The Lieutenant-Governor by no means intends that the rural sub-registrars should be fine geatlemen, sitting at the head of a staff of ministerial officers. His Honour does not see why they should not do most of the work themselves. The Lieutenant-Governor's idea of a model registry office woulH be a working registrar, with perhaps one copyist. His Honour's impression is that Bengal is not so rich, but that in almost every locality many very decent men will be extremely glad to earn even such a total income as Rs. 75, i.e., Rs. 50 for themselves and Es. 25 for their clerk, by easy and dignified work. The present arrangement is, however, difPerent from that contemplated by- Sir George Campbell. In the interests of the public it is very desirable that all clerks, whether employed in the regular registering offices or in the rural oflSces, should be sufficiently paid, so that they may be placed as much above temptation as possible. 38 CHAPTER XV. Municipal establishments in commissioners' and magistrates' offices — Competitive system for clerkships in government offices — Issue OF printed copies of correspondence. 289. Section 74 of the former Mofussil Municipalities Act [V (B.C.) of 1876] provided that " the Lieutenant-Grovemor may direct that the cost of main- taining clerks or other establishments in the offices of the Magistrate of the District and of the Commissioner of the Division for the audit of the accounts and for the requisite correspondence connected with the purposes of this Act shall be paid in rateable proportion from the funds of the several municipalities which may be constituted undei' this Act in such District or Division. And the Commissioners of every Municipality shall pay to the Magistrate of the District the sum which they may be required to pay for the purposes of this section." Under this provision of the law small establishments were entertained in several Commissioners' and Magistrates' offices for conducting correspondence referring to municipalities ; and in others contributions from municipal funds were made to the salaries of existing clerks for municipal work. When, however, Act III (B.C.) of 1884, the present "Bengal Municipal Act," was passed, no provision analogous to that of section 74 of the old law was enacted. Several Commissioners therefore submitted to Government proposition statements for sanction to the retention of establishments for municipal work in their own offices and those of the District Magistrates subordinate to them. These were sent to us as they came in, with instructions to consider the subject and to embody our recommendations thereon in our final report. In reply, we pointed out* that our report would not be in the hands of v^^^^S.'i'is^fr ^^^' ^**^^ ^^^^ ^°' Government for some months to come, and as vember 18b6. ... ■, ^ ^ • • ^ municipal work would be going on continuously, Commissioners and Magistrates would be put to inconvenience if sanction to their retention of establishments were delayed till then. We therefore suggested that the establishments asked for should be sanctioned provisionally, subject to such action as might be taken by Government hereafter on con- sidering our recommendations. Though approving t Municipal Department letter of this suggestion.f Government in a separate No. 2593, dated 30th November , ,, .,°^ £ j r + i j xi i. 1886. letter, written a tew days earlier, | observed that "it was hoped that the introduction of the new N* 2532T-M "'^^^'*''*™^°* municipal system would lighten the duties of Magistrates, and so lead to a reduction in office establishments employed for the performance of work in connection with municipalities. It now appears that the result has been otherwise than was anticipated. I am to request that the Commission will be good enough to pay particular attention to this question when considering the applications made by the local officers for increase of office establishments, and ascertain as nearly as possible what the amount of clerical labour entailed on the divisional and district officers is likely to be." There were thus two points for us to inquire into : Jirst, whether the introduction of the new municipal system had had the effect of lightening or of increasing work in district and divisional offices, and if the latter, in what way the increase was brought about; second, what the amount of clerical labour in the offices referred to is likely to be under the present Act. In order to obtain information on these two points we addressed circulars (see Appendix II) to Commissioners and Magistrates, and after considering their replies we have arrived at certain conclusions, which, together with our reasons, we now proceed to explain. 290. As regards Commissioners' offices, there has undoubtedly been an , „ increase of work in two ways. Under the old Comnnssioners omces. AiiiTn-'-ir^ •• -xj Act the Municipal Commissioners were nominated in all but a few towns. The Magistrate selected the nominees and sent their names to the Commissioner, who had merely to send on the Magistrate's letter CHAP. XV.] commissioners' ESTABLISHMENTS. 299 ■with a forwarding memorandum, and when the Government letter appointing them was received, he had merely to send it on to the Magistrate with a similar forwarding memorandum. Thus the Commissioner's office had only to write two short letters. Under the new law, by which Municipal Commissioners are, in all but a few cases, elected, four letters at least, and sometimes more, have to be written. The Commissioner of the Presidency Division states as follows : — " Under the new law four letters have to be written. In one vacancies are reported to Government and a date is fixed for the election. A notification is then issued, which has to be forwarded to the Magistrate for communication, to the Municipal Commissioners ; then, when the election is over, the result is again reported to Government, in reply to which a copy of the notification publishing the result of the election in the Gazette is again sent to this office for communication to the Municipal Commissioners through the Magistrate." He adds — '' I may also note that vacancies in municipal boards are more frequent than formerly. Rules for elections which had no existence before have now to be constantly referred to, and this takes up time. Then references by Municipal Commissioners and representations and memorials from local associations are daily increasing in number, and give us no little trouble." In another direction there has also been an increase of work, as pointed out by the Commissioners of Chittagong and Rajshahye, from the fact that mistakes and irregularities are committed by the new Municipal Boards, owing to their ignorance of the procedure and their general inexperience. When Municipal Commissioners were apjjointed on the nomination of the Magistrate, that officer as a rule took care to nominate only such persons as had some official experience or acquaintance with municipal matters. Now, under the elect- ive system, any man who obtains a sufficient number of votes and possesses the necessary qualifications may become a Municipal Commissioner, no matter how ignorant of the law or inexperienced in public business he may be. In many cases, too, the Chairman elected by the Commissioners is not the Magis- trate of the district, and the Municipal Board is therefore left to act without the guidance which that officer previously afforded it. Of these two causes of increased work, the former is likely to be permanent; the latter may be expected to cease to operate by degrees as the new Municipal Boards acquire more experience. There is one item, moreover, which may be eliminated at once, namely, the practice of submitting copies of the proceedings of municipal meetings to the Commissioner. Section 60 of the new Act provides that such copies shall be sent to the Magistrate of the District, but not to the Commissioner ; and in the Presidency Division the Commissioner informs us that he has directed the discontinuance of this practice since May last. It is still, however, in force, though not prescribed by law, in other Commissioners' offices, and causes a considerable amount of work. The Commissioner of Rajshahye has, we find, issued a circular to all Magistrates requiring them to " send to this office regu- larly copies of all meetings of Commissioners of municipalities as soon as (they) receive them." He adds that he wishes to have a copy and not the original, and in a subsequent letter, that he requires a complete separate record of all proceedings of Municipal Commissioners for record in his office. In some cases also the Sanitary Commissioner has requested to be supplied with copies of all proceedings. This request is based upon the following Govern- ment circular, No. 7, dated 5th March 1877, Financial : — As it is desirable that tlie Sanitary Commissioner for Bengal, who is an ex-officio Commissioner of all Municipalities, should be kept informed of the sanitary progress that is being made in Municipalities and towns, T am desired to request that the Municipalities in your district may be asked to make it a rule to supply him with copies of all their reports and proceedings which relate to matters concerning conservancy, vital datidics, and sanitation. From the words in italics it will be seen that these orders do not require that the Sanitary Commissioner should be supplied with copies of all proceed- ings, but only of those relating to his special department. Moreover, the orders in question were passed under the old Act, and the new Act does not empower the Sanitary Commissioner to ask for such copies at all. In section 115, Chapter V of this report, we have suggested measures for supplying that officer with the information necessary to enable hira to prepare his Annual Report, and we think that if those suggestions are approved the supply to him of copies 38 a 300 REPORT OF THE SALARIES COMMISSION. [chap. XV. of proceedings, which involves much clerical labour, may without inconvenience be discontinued. From Appendix No, LVI attached to this report it will be seen that if this item be removed the correspondence of the year 1885 is not much in excess of that of 1883, when the old Act was in force, in any Commissionership, In Chota Nagpore, in fact, the correspondence has not increased at all. 291. The following table shows the Divisions arranged according to the number of municipalities, and the present and proposed establishment in each Commissioner's office : — Dmsios. Number of Municipali- ties. Peesbht Establishmest. Pkoposed Establish- ment. Number, j Salary. 1 Number. Salary. Presidency Burdwan Patna Dacca Eajshahye Bhagulpore Chittagong Orissa Chota Nagpore 36 [ 26 24, 15 11 '? 5 5 1 1 1 1 Nil Nil Nil 1 Nil Es. 50 40 50 48* 35 '""50 1 1 1 1 Nil Nil Nil Nil Nil Nil Es. 50 40 50 30 * Part pay of local fond clerk contributed by municipalities ; the full pay is Rs. 70. The Commissioners of Chittagong, Rajshahye, and Chota Nagpore have never had a municipal clerk : the first and last do not now ask for one, and the second only goes so far as to say that if the work goes on increasing a clerk may possibly be required at some future date. Bhagulpore also has never had a municipal clerk, and though one is now asked for, it is more because the general establishment is thought not to be strong enough, than specially for municipal work. Although, also, there has been a municipal clerk in Orissa, yet he has not been employed solely on municipal duties, but has helped the clerks in the general establishment. It seems obvious that if the general establishment is insufficient, it should be strengthened by appointing clerks for general work, not by employing a clerk under the title of " Municipal Clerk," who devotes only a small portion of his time to his ostensible duties. We have discussed in another part of this report the question of the strength of establish- ments required for Commissioners' offices, and it only remains for us to say in this chapter that for the five Commissionerships from Eajshahye downwards in the above list we do not find that any separate municipal clerk is required. The work can be done by the clerks on the general establishment. Next, above Rajshahye, comes Dacca. Here the work is only slightly heavier than Rajshahye, where no clerk is required, and the Commissioner of Dacca admits that he does not think a separate clerk will be required for more than a year. We think the Commissioner might be invited to consider whether the reductions in the routine work suggested by us will not afford so much relief to his general establishment as to enable them to perform the municipal work. Meanwhile we have not estimated for the retention of a clerk in this office. In Patna part of the time of a clerk has been given to municipal Vi'ork, and part of his pay has been contributed by all the municipalities in the Division. The Commissioner now asks for a whole-time clerk on Rs. 60. The work in this Division has increased, but not to any very great extent, and it seems doubt- ful whether it is heavy enough to occupy the whole time of a clerk sufficiently experienced to be worth a salary of Rs. 60. In this office also we think that the Commissioner might be asked to see whether, with the reductions effected by our proposals, he could not get the work done by his ordinary staff, which, as will be seen by a reference to Chapter XI, is a largo one. At the outside a clerk for checking statements, registering letters, &c., is all that would, we think, be required. Burdwan has only two more municipalities than Patna, but some of them, such as Howrah, Serampore, Hooghly, and Burdwan, are very large and CHAP. XV.] MAGISTKATES' ESTABLISHMENTS. 301 important, and there is at times a considerable amount of correspondence. Two new municipalities have also lately been created, and the work has undoubtedly- increased. In some of the municipalities in this Division there are party feuds, and these give rise to correspondence. We think, therefore, having regard to the fact that the Commissioner's general establishment is not so large by a great deal as Patna, that the present clerk on Rs. 50 should be retained. In addition to municipal, be also conducts local self-government correspondence. The Presidency Division is much heavier in this respect than any of the others, but the increase in the amount of work is not so great as might have been expected. It is principally in the item of " forwarding endorsements," which do not give very much trouble. 'I'he number of letters issued and received is actually less than in 1883. There was one clerk on Rs. 40 under the old Act. On the 12th October last another clerk on Rs. 50 was sanctioned as a tem- porary measure, and the Commissioner considers that another on Rs. 100 is also required. We are unable to support this view. Making allowance for the extent to which the ordinary establishment will in future be able to help in perform- ing municipal work, and the decrease that may be expected as time goes on in that work itself, we think that the present provision of two clerks — one on Rs. 50 and one on Rs. 40 — ought to be quite sufficient even for this heavy Divi- sion. The net result of our recommendations is that two clerks on Rs. 50 and Rs. 40 should be allowed to the Presidency, one on Rs. 50 to Burdwan, and one on Rs. 30 to Patna. In the case of Dacca we do not consider the necessity for a clerk satisfactorily proved. For the other Divisions no clerk is in our opinion required. 292. The new Municipal Act has increased work in Magistrates', just as it T^• . ■ . Tvr • . . ■ m ^^^ i" Commissioners' offices, by the additional corre- District Maeistrates omces. j j- ii-ii,i spondence regarding elections, and by the necessity of supervising the proceedings of inexperienced Municipal Commissioners. Wishing to avoid overburdening Magistrates' offices with the compilation of figures for our information, we did not ask them (as we did Commissioners) for the figures of 1883, but only for those of 1885. From these, which are given in Appendix LVII, it will be seen that there has been a very large amount of work in all districts during the first year of the new Act. The figures are of course open to the objection that they represent a period of transition, during which the work was naturally heavier than it may be expected to be when matters have settled down and the public become better acquainted with the law. One fact, however, stands out very clearly from this statement, namely, that the amount of municipal correspondence in the various districts is not proportioned to the number or size of municipalities. Thus in Hooghly, with eight munici- palities — some of them very large — the number of letters, &c., received and issued was 1,580 ; while in Rajshahye, with only two — neither of them very large — the number was also 1,580. In Khulna and Moorshedabad, with four municipalities each (those of the latter district being larger than those of the former), the items of correspondence amounted to 1,195 and 1,127 respectively; whereas in Shahabad, with six municipalities, they were only 579, These and other instances which might be quoted, even after making all due allowance for the very different degrees of advancement of the people in different districts, and the consequently greater or less amount of guidance they require, lead nevertheless to the inference that there is a total want of uniformity of practice in this respect in various districts — an inference indeed which we should have drawn from many other facts that have come to our notice. A portion of this want of uniformity is perhaps unavoidable. It must, for instance, make a great deal of difference in the amount of correspondence whether the Magistrate and the subdivisional officers are or are not Chairmen of their respective municipalities. Correspondence, too, is multiplied in the not uncommon case of there being two parties represented on a Municipal Board, whose mutual hostility gives rise to disputes ; it is multiplied in places where there are local associations which devote much of their time to assailing the actions of the Municipal Commissioners by petitions to Government or other authorities. Apart, however, from cases like these, which are beyond the control of the district officer, we think that there is no doubt that in many districts there is an unnecessary amount of correspondence, and that things are done still because 302 REPORT OF THE SALARIES COMMISSION, [cHAP. XV. they were required to be done by the old law, the changes introduced by the new law not having been sufficiently studied or understood. This is true more particularly in backward districts, but the remark holds good to a certain degree for advanced districts nearer Calcutta. Even admitting the temporary character of a part of the increase in work, there are still many duties which will always have to be performed by the Magistrate of the district, and which will involve him in a certain amount of correspondence and clerical work. These may be specified as follows : — 1. Creation of new municipalities, and varying the limits of existing ones (Part I of the Act). 2. Election of Commissioners, and their re-election, resignation, or removal ; appointment of Chairman and his removal and resigna- tion (Part II, sections 13 — 29). 3. Questions about what roads, buildings, &c., shall be the property of the Commissioners ; land acquisition by them (sections 30 — 36). 4. Pensions to Government officials lent to any municipality (section 48). 5. Minutes of proceedings of meetings (section 60). 6. Appointments of officers on salaries above Rs. 100 a month (section 61). 7. Inspection of municipal property, works, and records (section 62). 8. Suspension of action under the Act (section 63). 9. Moving local Government in case of default (sections 64 and 65). 10. Examining and forwarding to Divisional Commissioner annual and revised budget estimates, or returning them for reconsider- ation (sections 75 and 77). 11. Receiving and forwarding Divisional Commissioner's remarks on budget to Municipal Commissioners, and forwarding their replies, generally with remarks of his own (section 76). 12. Correspondence regarding works costing more than Rs. 5,000 (section 79). 13. Disbursement of excess expenditure (section 80). 14. Receiving all annual reports and statements, and compiling district report and statements therefrom (section 81). 15. Procuring sanction of local Government to imposition of taxes (section 85). 16. Correspondence about making over ferries to municipalities (sections 148, 149, 151, and 155). 17. Correspondence about tolls on roads (sections 157, 158, and 160). 18. Correspondence about tolls on canals (sections 171 and 172). 19. Removal of obstructions and projections (sections 203, 204, and 233). 20. Extension of Parts VI, VII, VIII, IX, and X of the Act to any municipality (section 220). 21. Destruction of unwholesome food (sections 250 and 251). 22. Inspection of drugs (section 253), 23. Providing burial or burning-grounds (section 259). 24. Lighting with gas (section 308). 25. Registration of births and deaths (sections 346, 349), 26. Bye-laws (section 357), Many of these sections are of course very seldom put in force ; but any one of them may be at any time made use of, and whenever this happens, corre- spondence must take place between the Commissioners and the Magistrate, and in most cases also between the Magistrate and the Commissioner of the Division. Budgets constitute a heavy and annually recurring item of work, so do the annual reports and statements ; and all matters connected with the alteration of municipal boundaries, the extension to municipalities of certaiir^ parts of the Act, the submission of bye-laws for confirmation, and generally all proceedings under the Act which require the sanction of local Government, have to go up through the Magistrate. In sending them up he is expected to express an opinion on the subject. As long as this practice prevails, both the Magistrate and his clerks will have a certain amount of work to do. CHAP. XV.] magistrates' ESTABLISHMENTS. 303 293. In Magistrates' offices there is as wide a divergence of practice in respect of municipal establishments as in respect of correspondence. This is probably due to the fact that municipal work, like that connected with pounds, ferries, zemindari dkk, and other minor matters, has never been subjected to any- regulating process. Each Magistrate has had to provide for its disposal as best he could, and each one has therefore suggested and obtained sanction to such arrangements as seemed most suitable with regard to the amount of work to be done and the strength of his establishment for general work. We may eliminate, in the first place, some Beerbhoom. I Hazaribagh. districts in which municipal work is so light as not Chittagong. Lohardugga. . • i x ut u x mu Singbhoom. to require any special establishment. These are given in the margin. Then there are many districts in which a clerk is entertained for a variety of duties, and his pay is made up by contributions from various funds. For instance in the Sonthal Pergunnahs there is a clerk whose total pay is Rs. 50, made up of Rs. 10 from municipal funds, Rs. 15 from pounds, and Rs. 25 from the zemindari d5,k. In Mozufferpore there has been no special municipal clerk, the work having been done by the general establishment. The Magistrate does not think it necessary to appoint a municipal clerk, though he states that municipalities used to contribute towards the salary of a " Local Fund Clerk," and that the sum so contributed has, since the passing of the new Act, been borne by Government. In Shahabad one clerk draws Rs. 15 from municipal funds and Rs. 15 from pounds. In Rungpore, Dinagepore, and Bogra also the municipal clerk does other work. In Maldah Rs. 15 out of a total salary of Rs. 45 was paid by the municipalities. In Mymensingh a salary of Rs. 40 is made up for a clerk out of Rs. 15 from pounds, Rs. 5 from ferries, and Rs. 20 from municipal funds. The districts in which this composite Fiirreeclpore arrangement is in force are noted in the margin. Mymensingh. Of course in all these districts so much of the 'Pooree. salaries of the clerks as was paid by municipalities Shahabad. under the old Act is payable by Government under Maldah. the present Act, supposing that the clerks have been ozu erpore. retained. In some cases we find that this has been done, in others apparently no application has been made to Government as yet ; but on this point our information is not complete. The subject was made over to us at so late a stage of our inquiries that by the time all the replies were got in from Magistrates we could not delay our report by calling for further information. This will, however, not materially affect the question, as will be seen from the manner in which we treat the subject in a subsequent section. There are also some districts in which the municipal work has been done by clerks in the General Department of the Magistrate's office, some small addition to their salary being contributed by municipalities, as is the case in Midnapore. Or the municipal work is actually done by the General Department, and a so-called municipal accountant is entertained on Rs. 30, who does general work, as in Sarun. It is impossible to class irregular and pecu- liar arrangements of this kind. Lastly, there are districts where the municipal work is really heavy, and . an establishment has always been, and probably will HooghiT ::: I '"^"^^^P^^^'^^^-still require to be entertained. The heavy districts 24-Pergunnahs" 16 do. in this respcct are named in the margin, with the Nuddea ... 9 do. number of municipalities they contain against each of them. In some of these districts there are municipal clerks at subdivisions — a procedure not contemplated by Act V (B.C.) of 1876, which, as stated above, only allowed for clerks in " the offices of the Magistrate of the District and the Commissioner of the Division." Serampore, however, a very large and heavy municipality, with four minor but fairly large municipalities adjacent to it, is only a subdivision, and under the strict letter of the law was, as such, not entitled to a clerk. As, however, it was quite impossible to get on without one, the difficulty was got over by appointing the clerk to the office of the Magistrate of the district and deputing him to work at Serampore. There have also been municipal clerks, a portion of whose pay was contributed by municipalites, entertained at other subdivisions, where apparently the necessity for the step was not so great as at Serampore. In the 24-Pergunnahs there are two clerks on Rs. 64 and Rs. 20 respectively, a third clerk has been asked for on Rs. 25, and the Magistrate has proposed Dinagepore. Eungpore. Bogra. Darjeeling. Pubna. Julpigoree. Dacca. 304 REPORT OF THE SALARIES COMMISSION. [cHAP. XV. to give the two old clerks salaries rising by increments. In Nuddea there are two clerks on Rs. 25 each, one of whom, however, does other work besides, and there is irregularly a clerk at the Ranaghat sub divisional office, a portion of whose salary was met from municipal funds. In Hooghly there are two clerks, one on Rs. 72 and a second on Rs. 54. The latter attends to the Serampore work alone. In Burdwan there is one clerk on Rs. 30 for municipal work, who, it is stated, has now, in addition to that work, been entrusted with the work connected with the extension of local self-government. For each of these districts we think one clerk of the Rs. 40 grade should be entertained for the present. If the recommendations made by us in other parts of this report are given effect to, there will be so great a reduction in the work of every district that even in these four districts the ordinary establishment will probably ere long be able to manage municipal work in addition to its ordinary duties. On this understanding we have based our proposals in Chapter XL In all but these districts it will be quite unnecessary to retain any clerks for municipal work. So long as the Collector's English office was separate from that of the Magistrate, the clerks in the one could not come to the help of those in the other ; and it sometimes happened that while the CoUectorate office was overworked, the Magisirate's had not much to do, and vice versa. Now, if they are amalgamated, they will be able to distribute work of all kinds among themselves, and as all will thus, if the Personal Assistant does his duty, be fully occupied, it will not be difficult to get the municipal work done among them. We think it probable that even in the four heavy districts the Magistrate may before long see liis way to getting his municipal work done by his ordinary establishment. We would therefore recommend that in those four districts the retention of the clerk should be sanctioned for one year only. At the end of that time the Commissioner should be asked to report, after examining the "work of the office in general, whether the clerks might not be dispensed with. COMPETITIVE EXAMINATIONS FOE CLERKSHIPS IN GOVERNMENT OFFICES. 294. Athough the papers relating to this subject were sent to us for consideration, it does not appear to have been contemplated by the Govern- ment of India that the competitive system should be introduced into divisional or district offices, with which alone our present inquiry is concerned. The letter of the Government of India* raises the daled^iuh ^rS^'""^ ^^^' question " whether the scheme laid down in the resolution might not with advantage be extended to the Secretariat and other large offices in Calcutta under the Government of Bengal, one common examination being held for both the Provincial and Imperial offices." In accordance with this suggestion the matter was discussed at a meeting at which the Secretaries to Government in the Judicial, Revenue, Financial, and Public Works Departments, the Inspectors-General of Police and Jails, and the Director of Public Instruction, were present. Certain general conclusions were arrived at by this meeting, but it was found necessary, before submitting a final report, to obtain statistics of the average number of vacancies and new appointments during the five years from 1878 to 1882, and to extend the inquiry to several offices which had been previously omitted. It eventually included the offices of — The Secretaries to Government in the Judicial and Appointment, General and Revenue, Financial and Municipal, and Public Works Departments. The Inspectors-General of Jails, Police, and Registration. The Director of Public Instruction. The Surgeon-General for Bengal. The Sanitary Commissioner for Bengal. The Board of Revenue. After the necessary information had been collected, the matter was handed over to this Commission for consideration and report. The scheme elaborated by the Government of India may in its main lines be thus described. Appointments in Government offices are to be divided into upper and lower, the former including all appointments the salary of which is above Es. 200, the latter all appointments (except mere copyists) the salary of which is below that sum. Clerks in the lower division will have no claim to rise to the upper except in accordance with these CHAP. XV.] EXAMINATIONS FOB CLERKSHIPS. 305 rules. Vacancies iu both divisions are to be filled up by open competition, but the post of Head Assistant (Superintendent or Registrar, or whatever it may be called) may be filled by selection by the head of the office. Clerks already serving in the lower division are to have certain privileges. Thus, they may appear at the examination without payment of a fee. Up to April 1887 every other vacancy in the upper division may be filled by the head of the office from clerks serving in the lower division on the 1st January 1883, either after departmental examination or otherwise. After the 1st April 1887 every third vacancy may be filled up by the head of the office from clerks in the lower department, as the result of departmental examination. There are also certain rules about selection of different offices, and about the subject of the examinations, which it is not necessary to repeat. The only other points calling for notice are that successful candidates are to be on probation for 12 months ; that no successful candidate establishes thereby any claim to rise regularly grade by grade in the office to which he may be appointed, though as a rule he would do so ; and that successful candidates, though they will, as a rule, enter at the bottom of the office, will not necessarily do so, it being open to the head of the office to appoint them to any post higher than the lowest which may be vacant. 295. The officers under the Government of Bengal who, as mentioned above, met to discuss these rules, accepted them with certain modifications. These were — Isi, that the limit between the upper and lower divisions should be a salary of Rs. 100 instead of Rs. 200 ; 2nd, that the scheme should not affect persons already in the various offices who are considered fit for promotion to the higher grades ; 3?*^, that it should not be incumbent on the head of an office to retain a probationer for the full term of 12 months if he prove himself incompetent before the expiry of that period ; 4:tk, that the names of persons applying for permission to appear at the examination should be put into one general list, including the Secretariats and departments above mentioned. Any successful candidate should, however, be allowed to decline an appointment in any department without becoming liable to have his name removed from the list. These suggestions were approved by Govern- ment ; but before replying to the Government of India it was thought necessary to endeavour to obtain an idea of the number of vacancies likely to occur, and as such vacancies would probably be very few, it was suggested that a proviso should be added to the effect that until all the candidates passed at any one examination were absorbed no fresh examination would be held. In this respect the rules suggested for Bengal differed from the India rules, which provide for an examination on the 15th January of each year. They seem also to contemplate a separate examination for vacancies in Bengal offices, whereas the original intention of the Government of India seems to have been that one examination should be held for vacancies both in the Imperial and Provincial offices. The third proviso above noticed appears also to hint at a suspicion in the minds of the officers consulted that the results of these examinations might not always be absolutely satisfactory. This feeling is more clearly expressed in * nvT »„«. , , , „ a letter from the Board of Revenue* on this * No. 782A, dated 4th Septem- i • , mi t> j u j ^u i. j.u i, j.u ber. subject. The Board observed that though the competitive system would probably lead to securing a better stamp of clerks for the lower grade than is at present secured by nomination, yet that it would be better to continue the present system of filling up vacancies in the upper grade by promotion from the lower. They point out that what is required in clerks in their office is not so much ability to draft letters and write precis as special knowledge connected with the technicalities of revenue administration, which can only be acquired by long experience in the Board's own office or in some similar office. Accuracy and industry are of course valuable everywhere, but it is questionable whether success at a competitive examination can be held to prove the possession of these qualities ; and literary ability is (as the Board very justly remark) not so much required in their office as in the Secretariats. They at the same time wished to reserve the power of appointing outsiders even to the upper grades when circumstances might require it. It might be advisable, for instance on the occasion of a great accession of special work, to appoint to one of the higher grades a head-clerk from a Commissioner's or Collector's office possessed of experience in that particular description of business. 39 306 REPORT OF THE SALARIES COMMISSION. fCHAP. XV. The Board also pointed out that one result of the examination scheme will be to do away with the system of appointing apprentices now so prevalent, and the objectionable features of which we have pointed out in Chapter IV. The Board seem to think that the reason why apprentices are appointed is that no man is fit for office work until he has obtained practical knowledge of it. The head of an office therefore takes advantage of the great demand for appointments by making young men work without pay, so that by the time there is a vacancy they have acquired practical knowledge. We think, however, that the system arose rather out of the desire on the part of applicants for employment to obtain a claim to appointments which might give them the start of the rest of the herd of ' umedwars.' However this may be, there is no doubt that the result of the system has, among other things, been to fill the lower ranks of offices with a very inferior class of men, and that the competitive system will at least have the merit of putting a stop to it altogether. If the recommendations of the Committee and the Board are accepted, the original scheme of the Government of India will be much modified. There would, in the first place, be no examinations for vacancies in the upper grade until all such vacancies had been filled up by promotion of all those clerks now serving in the lower grade who are fit to be promoted. And this would be only fair, for these men entered the service with the understanding that if they did their work well they would rise by the regular stages. Sudden- ly to create a barrier at the grade of Rs. lOU, and to compel men who had been serving for years in the office to pass an examination in which they would have to compete with youths fresh from college with all the sciences at their finger-tips, would be extremely hard, and would lead to so much dissatisfaction that the work of the office must necessarily suffer. Then, again, the Board's idea of appointing outsiders as experts or specialists is one which may obviously be applied to other offices also. Thus in the Public Works Secretariat, and in the Police, Jail, and Education Departments, it is easily conceivable that circum- stances might at any moment arise which might render it necessary to appoint a clerk having special acquaintance with engineering, police, or other technicalities. The question then arises — If these modifications are conceded, will there ordinarily be a sufficient number of vacancies in offices under the Government of Bengal to make it worth while for that Government to join with the Govern- ment of India in holding an annual examination ? From the statement in Appendix No. LVIII it will be seen that during the period for which the figures are given there has been an annual average of 1 2*29 vacancies in the upper and 34 in the lower grade. But a large number of these vacancies has occurred in the Board's office. If we eliminate the appointments in the upper grade, to be filled by promotions from the lower, as well as those to be filled by experts transferred from other offices, the number of appointments on salaries above Rs. 100 will be much reduced ; and it is doubtful how far the candidates attracted by vacancies in offices under the Government of India, where the salaries are larger, would be willing to accept the lower paid appointments offered to them under the Government of Bengal. It is also probable that if the recommendations made in various parts of this report be accepted, the number of clerks in the Secretariats and Board's offices will be susceptible of some, probably a considerable, reduction. Still even with all these reductions there would probably be enough vacancies nearly every year to make it advisable to hold examinations. We think therefore that the Government of Bengal should agree to join with the Government of India in holding these examinations, subject to the provisions mentioned above ; and making the reservation that the Government of Bengal might not be able to join in the examinations every year, but only in those years in which there were vacancies for which provision could be made in no other way. JOHN BEAMES, President. W. H. (^m.'iAl.^Y, Senior Member. DURGA GATI BANERJEE, Junior Member. August 2nd, 1886. MINUTE OF DISSENT BY THE SENIOR MEMBEE. 307 MINUTE OF DISSENT BY THE SENIOR MEMBER, Me, W. H. GEIMLEY, IN REGARD TO CERTAIN PAETS OF CHAPTER VIII. I DIFFER from my colleagues in some of the views expressed in Chapter VIII, especially in their conception of the relation which ought to exist between a district officer and his chief clerks. Their views, if carried out, will tend to reduce the sarishtadar and head-clerks of departments to the position of ordi- nary routine clerks, taking no intelligent interest in their work, and deprived of all incentive to a zealous and efficient performance of their duties ; whereas, in my opinion, the position which they should take, and were by Government intended to take, is that of confidential assistants and advisers to the Collector, and even to the Magistrate when acting in his executive capacity, and they should not only keep the Collector informed as to the facts of a case, but should even be consulted on the proper application of the law relating thereto, if the Collector thinks fit. My idea of a model district officer is one who, having a full knowledge of the laws which he has to administer, and a general knowledge of the details of work in every department, insists on the head assistants of each department having the same, or even a more detailed knowledge of the special work of the department and of the laws applicable thereto, and who does not disdain to consult them on questions of difficulty which arise, and to utilise their assistance and even advice. While controlling the administration and keeping the threads of every important subject in his own grasp, he should not hesitate to trust them with the performance of responsible duties, being content himself to guide and instruct them, as his superior knowledge and their need for direction may suggest. By thus utilising their services to the utmost, and restricting himself to the duty of distributing work and controlling and supervising operations, he will have leisure to see that the work of the district is properly administered ; whereas if he attempts the opposite course of keeping all the work in his own hands, trusting no one, never allowing his assistants to suggest modes of working, or even to tender advice as to the legal bearing of a case, he will quickly find himself overburdened with business, a slave of the pen, behindhand with his duties, having no leisure to look after his office ; and if there should perchance be any black sheep among the amla, they will seize the occasion when the Collector is absorbed in the study of details which ought to be done for him to commit those pecu- lations which unfortunately do sometimes occur in district offices. I think that the history of official peculation in mofussil offices will show that wherever they have occurred the Collector has ordinarily been one of two tj'pes : either the over-industrious officer, who attempts to do everything himself ; or the perfunctory Collector, who leaves too much power in the hands of the amla, without attempting to guide and control them. It is the medium between these two types which in my opinion makes the model C'ollector, who trusts and works with his subordinates, gives them responsible work to do, and leaves himself sufficient leisure to keep a master's eye over their actions. I am induced to make these remarks in consequence of what my colleagues have written in paragraph 167 of this report. I think they have taken an extreme view of the amount of assistance which some Collectors receive from the sarishtadar and head-clerk in such matters as settlements, partitions, stamp cases, applications for leave, &c. I for my part see no impropriety in a sarish- tadar noting the facts and stating the legal aspect of the case, if by so doing he can save the Collector's time, and always assuming that the Collector assures himself before adopting the note that the view taken is accurate. I think my colleagues have too hastily assumed that the Collector accepts these notes without any inquiry. Settlement and stamp cases are matters on which I can speak with some authority. The former are not difficult, but they require a very careful, and frequently tedious, examination of schedules and clauses, and it seems to me to be pure waste of the time of a highly-paid official to require * 39 a 308 EEPOET OF THE SALARIES COMMISSION. him to make this examination when the work can be properly done by the sarishtadar ; and if the latter expresses an opinion, and the Collector finds it correct and adopts it, thereby taking the responsibility for it, justice is done, and the public more promptly served, than if the Collector himself kept these minute details of administration until such time as he could personally look into them without neglecting weightier subjects. It is true that in some cases brought to notice the sarishtadar has worded the note as if it were a positive order ; but of course it is no order without the Collector's signature, though this mode of wording notes is in same cases injudicious and cannot be commended. The notes should merely take the form of an expression of opinion accompanied by a recommendation. Again, as to settlements, I should say that these are precisely the class of cases in which the Collector should avail himself of the knowledge of an experienced native official. A settlement report often contains technical terms and references to peculiar tenures, on which a Collector — and where he is new to the district the remark applies with still greater force — must often require to be instructed, and to whom can he better apply than the sarishtadar ? It should be borne in mind that the sarishtadar is responsible for every paper he affixes his signature to, and it is therefore his positive duty to see that the Col- lector is thoroughly well grounded in the facts of the case before a settlement is approved, as most of the important papers in connection with a settlement have to issue with the sarishtadar's signature as well as the Collector's. I further cannot agree in the remarks of my colleagues in paragraph 168 as to the impropriety of the sarishtadar being in attendance on the Col- lector at the time of sale of estates for arrears of revenue. Looking to the serious consequences entailed by a mistake, it is incumbent on the Collector to exercise the greatest possible care to avoid bringing an estate wrongly to sale ; and if he chooses to utilise the services of the sarishtadar at the time of sale, by all means let him do so. Under the Board's orders the sarishtadar is the officer respon- sible for the correctness of the advertisements for sale, and with the weight of this responsibility upon him he is probably the best adviser the Collector could have by him at the time of sale. Regarding the relations between a Collector and his ministerial officers, I am entirely in sympathy with the views of the late Mr. James Thomason, formerly Lieutenant-Grovernor of the North-Western Provinces, which I here reproduce* from Mr. J. H. Young's Revenue Hand-Book : — A Collector should endeavour to throw off upon others all that they can be made to do for him, and he should restrict himself to the duty of distributing the work and of controlling and supervising the operations of his subordinates. The effioiency of a Collector's administration of his duties will greatly depend on the manner in which he conducts himself towards his native subordinates. He should allow the freest access to himself in all official matters, and should labour to inspire them with confi- dence in the soundness of his judgment and rectitude of his purpose. Excessive suspicion of native subordinates is as fatal as excessive confidence ; they are necessarily the executioner of his orders ; they must be in a great measure the exponents of his will ; and should be, to some degree, his confidential advisers in eases of difficulty. A person who is extremely suspicious of advice tendered to him may be as much shackled in his power of independent action as the man who weakly assents to whatever is proposed. Every effort should also be made to render the performance of their duties as little as possible burdensome to them. The officer who keeps them long in attendance at his house, or who requires that they perform their ordinary duties in court, in a painful standing position, cannot derive from them that degree of assistance which would otherwise be rendered. The practice of frequently imposing fines cannot be too strongly deprecated. Errors of judgment should never be so punished ; and corrupt or dishonest actions deserve a very different puuishment, and cannot be thus, either appropriately or beneficially, noticed. I further think that some of the remarks in Chapter VIII imply a too sweeping condemnation of certain classes of district offiicers and Deputy Collectors. I am not defending inefficiency or laziness, but I think my colleagues on insufficient data have constructed — ex pede Herculem — a type of an officer who, in every matter, great or small, leans entirely upon his minis- terial officers, and is useless without them. I for my part do not believe in the existence of such a type. Under our searching system of administration Government would have found it out long ago, and have banished it from the scene of work. I cannot entirely agree in all that is stated in paragraph 173, regarding the manner in which Deputy Collectors' establishments are employed. MINUTE OP DISSENT BY THE SENIOR MEMBER. 309 As I understand the case, the number of Deputy Magistrates and Collectors attached to a district has hitherto been accepted as a convenient standard, though a rough one, for measuring the requirements of a district in respect of the number of amla ; and if this view be correct, it was quite right to employ the clerks in various parts of the Collector's office. Whether the system is the best that could have been devised is another matter, but it appears generally to have been worked in the way intended, except that in some instances district officers have been slow to dispense with the services of muharrirs whose services were no longer required. While these are the only points of Chapter VIII to which I take exception, I most emphatically agree with the suggestions in paragraph 166 for restricting notes and precis-writing to certain specified classes of cases. W. H. GRIMLEY. July 22nd, 1886. MINUTE OP DISSENT BY BABU DUEGAGATI BANERJEA, A MEMBER OF THE SALARIES COMMISSION It is with extreme diffidence that I write this note of dissent. I feel deeply the weight of the opinion expressed in the body of the report, based as it is on the superior ability and experience of high officers of State and heads of the executive administration of large and advanced divisions of the country. I am fully conscious, too, of the difficulties which environ the subjects discussed, and of the paucity of data for arriving at correct conclusions. I likewise bear in mind the unremitting endeavours of my colleagues to arrive at correct conclusions in every instance. But our standpoints have not always been the same. My colleagues often saw things from a standpoint very difEerent from what I occupied, and our observations, inferences, and deduc- tions could not always be the same. I deem it my duty, therefore, both to myself and to the Government, which did me the honour to place me on the Committee, to put on record my opinion in regard to all matters of impor- tance, so that the Government may have the two sides of the questions placed before it. I shall not be at all surprised to find that I am entirely mistaken in my opinions, but I humbly think that I shall be wrong if I fail to bring them to the notice of Government for whatever they may be worth. 2. For convenience of reference, I shall in the following pages follow the order of the report. CHAPTER III. RETURNS. 3. The abolition of the following two returns has among others been recommended by my colleagues : — Return III. — Prisoners confined in the Civil Jail by order of the Revenue Courts or at the instance of Government. I consider this return to be very necessary. It was instituted so far back as February 1829 with the object of exercising a close supervision over the proceedings of Collectors in respect of confinement of persons failing to pay the demands of Government. At that time this extreme measure was resorted to against defaulting farmers only, but under the present Public Demands Recovery Act the powers of the Collector in this respect extend over a variety of demands, such as rents due from tenants in Government and wards' estates, rents due from farmers of Government estates, ferries, and pounds, canal dues, zemindari dak cess, road and public works cesses, &c. The Commissioners can at once see from the returns with what degree of severity the certificate procedure is worked, and make enquiries or call for records and interfere if necessary when he finds there has been any abuse or misuse of the powers. From my personal experience I can say that an examination of this return led in many cases to the discovery of abuses, which were promptly rectified. The form of the return, as trans- cribed in the mar- gin, affords suffi- cient clue to enable the Commissioner Names of parties confined. At whose instance and by what court confined. On what account and under what regulation confined. For what amount confined. For what I period confined. ■When confined. When released. to decide whether any interference or explanation is necessary. Return No. VA. — Excise licenses cancelled or surrendered. It seems to me that this is a very useful return. It enables the Commissioner to watch the working of the auction system. I know of sonie instances in which excise officers, in their zeal to earn the commendation of ( 2 ) the higher authorities, tried by hook and by crook to secure high prices for the shops without any regard to the stability of the same, while after a few months the license-holders were quietly allowed to surrender the licenses. The return serves to check such indiscreet zeal on the part of excise settle- ment officers, as the Commissioner, on an examination of this retuVn, might take them to task for having effected settlements which could not reasonably stand. It also serves as a check against loss of revenue, occasioned by the neglect of the local authorities in the prompt resettlement of shops. It is not uncommon with license-holders to resort to dodges to obtain an advantageous resettlement of their shops after surrender, when there is little or no competition. This return affords some check against such settlements by allowing the Commissioner an opportunity of enquiring into the circumstances in each case where there is a striking decrease. Unauthorised Returns. — {Paragraph 66 of the Report.) 4. My colleagues denounce the present practice of Commissioners and Collectors calling for returns from their subordinates, characterising these returns as " unauthorised." They think that Commissioners should not be allowed to harass Collectors and their establishments by calling for periodical submission of returns which are not required by higher authority. They hold that the only authorities who are competent to call for returns from district officers are — 1. Government. 2. High Court. 3. Board of Revenue. 4. Accountant-Greneral. 5. Inspectors-General of Depart- ments. 6. Superintendent and Remem- brancer of Legal Affairs. 7. Sanitary Commissioner. 8. Superintendent of Stationery. It is therefore suggested that this practice should be discontinued, and that Commissioners and Collectors should be prohibited from calling for returns without the sanction of Government. I do not agree in these views. The Com- missioners and Collectors are responsible for the administration of their divisions and districts respectively, and it seems to me that it is not desirable to tie down their hands with a restriction like the one suggested. Officers of the position of Divisional Commissioners and Collectors can certainly be trusted to use their discretion in asking their subordinates for returns when absolutely necessary ; and if they were required to ask the permission of Government on every occasion when they find it necessary to call for certain returns, there would be an unnecessary increase of work, which it is our aim to reduce. In fact, the proposal appears to be somewhat inconsistent with our general plan, under which we propose giving very large powers to local officers by even an amendment of the existing Acts and Regulations. It also seems to me that the Divisional Commissioners are fully competent to call for returns from their district officers. Under section 6, Regulation 1 1 of 1793, Collectors are required " to transmit such annual, monthly, or other accounts as they now furnish or may be hereafter required to send to the Board of Revenue or any officer under that Board empowered to require such accounts." Clause 14 of the same section directs that " Collectors should conform to all special orders that have been or may be issued to them by the Board of Revenue or by public officers empowered to issue such orders." By Regulation I of 1829 all the powers exercised by the Board up to that year having been delegated to Divisional Commissioners, they are, I think, fully competent to call for any returns from Collectors as they may think necessary. The late Superintendent of Police, Lower Provinces, could prescribe and call for returns from Magistrates, and I do not see why Commissioners, who have been vested with his functions, should be debarred from doing so. If the Inspector-General of Police can do this, surely the Commissioners can do so as well. ( 3 ) CHAPTER TV.— {Paragraph 74.) 5. This chapter treats of the sanctions which the recent enactments require for the performance of official acts. It is pointed out by my colleagues that since 1870 the policy of the Legislature has been to impose upon local officers greater restrictions than before, and that the number of these restrictions "has become so great as to constitute a serious impediment to prompt executive action." It is remarked that "in recent Acts not only are the instances numerous in which it is laid down that a Collector or other officer mayor shall do this or that with the sanction of the local Government " or other authority, but in some statutes all mention of the subordinate officers is omitted, and it is the Lieutenant-Governor or the local Government who is burdened with the duty of discharging functions which often, do not rise above the level of the most ordinary executive details. The remedy suggested by my colleagues for the simpli6cation of the administrative system with a view to afford relief to both Government and local officers is that a " Delegating Act" be passed empowering the Lieuten- ant-Governor "to delegate to certain officers subordinate to him those powers which are reserved to him by Acts of India and Bengal Council." The delegation should, it is proposed, be made subject to such restric- tions as Government might think advisable in each case, it being, as a general rule, " confined to officers not lower than Collectors or Deputy Commissioners." This involves a very broad general principle of administration, and opinion in regard to it must vary greatly. On the one hand, it is certainly waste of power to burden high officers of State with routine duties which may be easily efficiently performed by officers of a lower grade ; but, on the other, the necessity of safeguards against misuse of power is a matter of paramount importance. Doubtless there are many acts which may be safely delegated, but it is extremely difficult to draw the line so as to avoid the sacrifice of proper safeguards. There are other difficulties. In the first place it is doubtful if a general delegating Act can be passed empowering the Lieutenant-Governor to delegate to subordinate officers the powers vested in him from time to time by a series of legislative enactments. If such a course can be at all adopted, there must be two delegating Acts, — one passed by the Viceregal the other by the Bengal Council. 2ndli/. — As the proposed Act is intended to be only permissive, it would wholly rest with the Lieutenant-Governor to exercise the necessary discretion. But the opinion of one Lieutenant-Governor as to the propriety of extending the Act, or as to the fitness of an officer for the purposes of the Act, may be difi'erent from that of another. So that if one Lieutenant-Governor delegates his powers to certain officers, his successor may withdraw them, or may feel inclined to altogether withhold them. 'irdly. — The object of* the proposed scheme is that enlarged powers should be vested in a few selected officers. This would, ^^^ ■ I fear, cause heart-burning in the service. A Commissioner or a Collector of a higher standing in the service may not have reputation for ability, while a junior officer may happen to be possessed of brilliant talents and enjoying greater confidence of Government, so that Government will have to supersede senior officers in its dispensation of the distinction contemplated by the proposed Act, its action indirectly reflecting discredit upon them. Besides, the relief to Government by the delegation of its powers to a limited number of officers can only be partial, while there will still remain many officers who will labour under the disadvantage of the restraint which it is sought to remove. Athly. — An officer once vested with enlarged powers will exercise them, unless withdrawn, wherever he may happen to serve, while his successor in the district which he would leave may not have thdse powers. This will disturb the system of work in the districts where the officer with enhanced powers may go or which he may quit. There will be also material fluctuations in the amount of work in the office of a Commissioner or a Collector, according as an officer with extra powers or one without such powers happens to be in charge of it. ( 4 ) 6. Apart from the administrative difficulties incidental to the proposed system, it seems to me that the relief which it is sought to afford would be nothing compared with the disadvantages. 7. The principle of centralisation has existed from the earliest period of British rule. Almost every detail of administration required the sanction of the Supreme Government or the chief controlling authority in the prov- ince in olden times. In illustration of this I need only mention a few instances : — I. — No estates could be sold, or even advertised for sale, on account of arrears of revenue without the previous sanction of the Governor-General (section 13, Regulation XIV of 1793; also section 5, Regulation III of 1794). II. — Estates in arrears could not be attached by Collectors without the sanction of the Board of Revenue (section 2, Regulation I of 1801). III. — Proprietors refusing or neglecting to furnish accounts required of them could not be fined except under orders of the Governor-General {ibid.). IV. — Sale of fractional portions of estates held as joint undivided property required the sanction of the Governor-General in Council (ibid.), V. — The proceedings in batwara cases required confirmation of the Board of Revenue subject to appeal to the Governor-General (section 20, Regulation XXV of 1793, and section 19, Regu- lation XIX of 1814). VI. — Proceedings for resumption of invalid revenue-free tenures could not be instituted without the sanction of the Board of Revenue (sections 5 and 29, Regulation II of 1819). VII. — Sales of estates held on account of arrears of revenue required the confirmation of the Board (section 24, Regulation XI of 1822). VIII. — Appointment and removal of ti'easurers and record-keepers required the sanction of the Board of Revenue (sections 1 1 and 13, Regulation II of 1793). IX. — Appointment and removal of head ministerial officers required sanction of the Governor-General in Council (sections 4 and 9, Regulation V of 1804). X. — Landholders omitting to report to Collector their succession to landed property by inheritance or otherwise could not be fined without the sanction of the Governor-General in Council (section 21, Regulation VIII of 1800). These instances suffice to show to what minute extent the power of control was formerly exercised by Government. Of course, with the rapid progress of the country the scope of administration has vastly expanded, and with it has naturally arisen need for enlarged organisation ; and as a matter of fact the divisional and district officers have now greater freedom of action and larger scope for the display of administrative talents and activity than before. Before proposing any legislative action in the direction suggested, it is desirable to weigh carefully the pros and cons of every provision of the existing law which reserves to local Government the powers which it is proposed to delegate to local officers. It would, however, be a vast labour — nothing less than an overhauling of the whole statute book — to find out what powers were wrongly or unnecessarily vested in tlie local Government and what could be safely transferred or delegated to subordinate officers. It seems to me that such a work does not fall within the province of the Commission. 8. Even supposing that the policy of centralisation of authority in Govern- ment has been pursued too far since the year 1870, as pointed out by my colleagues, it must be presumed that this has been done on mature consideration. Indeed, on a priori grounds it would seem that a central authority must be * ( 5 ) peculiarly fitted to exercise these functions -with which the Legislature has vested it. It sees things from a comprehensive imperial standpoint, with the eye of statesmen and not local officers, whose vision is circumscribed by the boundary of their divisions or districts. From its position it is far better able to determine the requirements of the different districts under its control than those who have no such authority. It is best able from its knowledge of other districts to form a correct conclusion as to whether a particular measure should be adopted or sanctioned for any particular part of the province, and it alone can secure perfect uniformity and regularity of procedure. There are of course several minor matters, such as sanctioning the election of a municipal commissioner, &c., in which the sanction of the central authority is sought as a mere matter of form ; but I would observe that such sanction is not without its value from a constitutional point of view. It is a matter of great importance to a constitutional form of Government that certain formal- ities shall be observed, not because of their intrinsic utility in individual instances, but as safeguards against possibly unwise exercise of power on the part of subordinate officers of the administration. 9. It is further suggested by my colleagues that the proposed delegating Act should contain a clause empowering the Board of Revenue and Divisional Commissioners to delegate, either with or without the permission of Grovernment, their respective powers to subordinate officers. This proposal seems to me to be open, more or less, to the same objections as those referred to above. The necessity for such an Act, so far as Divisional Commissioners are concerned, is also questionable. The powers exercised by the Board up to 1829 have already been conferred on Divisional Commissioners (see Regulation I of • 1829). The enactments passed subsequent to that year reserve only some questions for the special sanction of the Board, which, as a central authority, can alone settle them. For instance, the adjudication of questions relating to stamp duty, the regulation of fees and duty under the Excise Act, and the authority of making rules, &c., are left to the Board. Their functions as the chief controlling authority in the province cannot thus be, except in few instances, transferred to divisional Commissioners, much less to district officers. Speaking generally, to pass such a law would be to court diversity where uniformity of practice is now desirable. The mere passing of general rules does not suffice to secure uniformity, and the report of the Commission affords in almost every chapter overwhelming evidence of how the same orders of Government have been diversely worked out in different districts. CHAPTER VIII. 10 I agree generally in the observations made in this chapter subject to the following reservations : — (I) Paragraph 166. — So far as my experience of the work in the Com- missioner's office goes, I am in a position to say that notes are not put up by clerks in. every case. Bundles are in most cases submitted simply with the words "for orders." ( II) It is stated that the note system finds favour with only such officers as are not " most successful or efficient." I, however, know of some distin- guished officers in the service who follow the system. CHAPTER X. 11. This chapter contains a review of the increase in cost of living and its causes and effects. It was originally drafted by me, and has been amplified by the President by numerous quotations from replies received by the Commis- sion to the circular referred to in paragraph 189. I have only a few remarks to offer regarding these quotations, which have generally been made from the replies returned by the higher classes of native officials. ( 6 ) It should be borne in mind that the amlah class includes persons of very difEerent grades of society. Their earnings vary from Rs. 8 to Rs. 200, and their social and domestic requirements cannot be fairly represented by a few extracts from the replies of a few officers of the highest grade, or of officers in the Subordinate Executive or Judicial Service. Details about clothing, domestic servants, marriage expenses of a sheristadar on Rs. 200, or of a Deputy Collector or Subordinate Judge, have little or no relation to the requirements of a mohurir on Rs. 12 or Ra. 20 ; so that the statements of such officers, as extracted in this chapter, are of little value. If they do anything, they serve only to mislead. In this country domestic requirements vary, not according to official rank or pay, but according to caste. A Satgope mohurir on Rs. 16 is much better off in his circumstances, because his requirements are less than those of a Brahman or a Kayast on twice that pay. The former, generally speaking, maintains no relatives ; the latter is bound by the rules of his community to support many. So that returns of domestic establishment obtained from different grades of officers irrespective of their caste cannot but be delusive. The quotations under the head of " Marriage " do not convey a correct exposition of facts. The statement that " University passes " supersede the claims of Kulinism is certainly not universal, and hardly of general application. The total number of graduates turned out annually does not exceed 200 in the whole of Bengal, while the total number of marriages solemnised every year amongst the upper classes may at least be put down at a hundred thousand. It is impossible to suppose that the 200 B.A.'s can possibly be an important factor in regard to the total of marriages. It is true that among the Brahmans and Kayasts in the town of Calcutta and its vicinity, where caste considerations are generally losing their influence, " passes" are allowed to count as substi- tutes, but it would hardly be correct to suppose that they have much weight in the mofussil. No "pass, " however high, canjoer se be a sufficient induce- ment to a father to break through social trammels in marrying his daughter. Considerations of caste, as a rule, dominate the selection of bridegrooms, and education and intellectual brilliancy are simply auxiliary in their operation. It is stated that *' a man holding a B.A. degree of the Calcutta University could command a salary of Rs. 100 a month or even more 25 years ago," but that " in the present day holders of the B.A., and even of the M.A. degree eagerly compete for posts of Rs. 20 and Rs. 30." I regret I cannot agree in this opinion. This must be accepted with a good deal of qualification. In 1858, the first year in which the colleges began to turn out B.A.'s, there were two B.A.'s produced, who were at once provided with Deputy Magis- trateships. As graduates increased in number, as the emoluments and the prospects of the Bar and the Subordinate Judicial Service, to which professional knowledge is a stepping-stone came to be better understood and more keenly appreciated amongst them, the desire to enter the profession of law grew strong; and, so far as I know, still continues to influence a large portion of the alumni of our colleges. Looking to the ranks of the Subordinate Executive Service, which consists of 410 members, we find 61 graduates, while the Bar, both in the metropolis and the mofussil, is crowded by them. The public offices in Calcutta, again, find occupation for a small number of graduates, but in no instance to my knowledge is the emolument limited to Ks. 20 or Rs. 30 per month. It is true that in a few cases graduates may bo seen holding appointments worth forty or fifty rupees a month, but it will be found on enquiry that in the majority of instances they do so, not because these posts themselves are objects of their ambition, but because they afford them the means of qualifying themselves for some profession which it is expected would advance their future prospects. I have one remark more to make with reference to the paragraph which relates to Mahammadans. It is stated that " meat is more eaten than it used to be, and curries, pilaos, and other made dishes are more frequently intro- duced." I do not think this is the case ; on the contrary, it is, I think, an undeniable fact that the present condition of the Mahammadans is worse than before, and that with the rise of prices the Mahammadans are much worse off than at any previous period of their history as a people in India. I demur to the marshalling of figures which are prima facie not correct and can serve no good purpose in arriving at a correct conclusion. ( 7 ) CHAPTER XI. 12, This is a very important chapter. It is devoted to the scheme for the future ^ organisation of the establishments in the various executive offices, and discusses several weighty questions which such organisation involves. The points in which I differ from my colleagues in connection with these questions are mainly these — I. — Classification of districts in their relative importance. II. — Reduction of the numerical strength of estaSlishments. III. — Adoption of the system of fixed salaries. IV.— Classification of districts with reference to establishments in the Accounts Department. V. — The amalgamation of the Towjih and Accounts Departments. VI. — Alteration of the latest dates of payment of Government revenue. VII. — Exclusion of certain items of malikana allowance from the towjih accounts and returns. VIII. — Reduction of establishment in the Nazir's Department. IX. — Reduction of establishment in the offices of Commissioners, and adoption of a scale of salary lower than that proposed for district offices. 13, I would discuss these questions seriatim. Classification of districts. — {Paragraphs 205 — 210.) 14, The tests which have been adopted to estimate the relative impor-. tance of districts with a view to regulate the establishments are — (a) — English correspondence. \b) — Revenue cases disposed of under the principal heads of business. (c) — Miscellaneous work in the Vernacular Department of the Magistrate's office. {d\ — Number of estates and separate accounts opened, (e) — Treasury receipts and payments. The first three tests have been worked out in determining the establish- ments for the General Department of the district offices, while the last two tests have been applied to the Treasury and Accounts cum Towjih Depart- ments. (The amalgamation of the Accounts and Towjih Departments has been recommendtid.) In using these tests the following observations have been made by my colleagues: — " Owing to the diversities of practice and to difference in the kind of work in districts, the application of a single test is not expected to be decisive in fixing the relative importance of districts, but a combination of several tests tends to correct these inequalities and to give results more approaching accuracy. Then, again, our knowledge of local peculiarities, which make work heavier or lighter, enables us further to correct these inequalities." Following these lines, the districts have been arranged according to their relative importance, with comments on the results which have been arrived at. Before offering any remarks as to the sufficiency or otherwise of these tests in the aggregate for the purpose of a classification of the districts accord- ing to their importance, I would observe that one year's figures, on which the conclusions have been mainly b^sed, do not afford a sufficient or safe test for the purpose. I suggested the propriety of taking the average figures for the preceding three years, but this suggestion was not accepted. The figures for the years 1875-76, 1880-81, and 1884-85, which were called for and obtained at an early stage of the proceedings of the Committee, have been to some extent utilised. The object with which these figures were originally asked for was to ascertain the growth of work, and they have been used in this chapter merely " as an additional test in ♦See paragraph 210 of the combination with Other teets."* The conclusions '^^"'^ ' have, however, been based mainly on the figures of one year, viz. 1884-85, they being, it is stated, *' more likely to represent the ( 8 ) present amount of work in the General Department than the average of the years mentioned," viz. 1875-76, 1880-81, and 1884-85. The reasons assigned for adopting this course are the following : — "Although we had collected figures for the three years 1875-76, 1880-81, and 1884-85, yet after studying them carefully we deliberately decided, for the follovving reasons, to base our calculations mainly on the figures of the last- naentioned year, as being more likely to represent the present amount of work in the General Department of district ofiicea than the average of the years mentioned : — (1) On examination it appears that the figures for the year 1875-76 supplied from some districts are not confined to the General Department, but represent the total number of letters received and issued in all departments, including those relating to partition, wards, and other departments' which are not being dealt with in this section of the report. This arose from the fact that the Board's system of classifying correspondence by departments and collections prescribed at the close of 1874 was not carried out on a uniform plan in every district in the following year. (2) There^ was an abnormal increase of correspondence in 1880-81 owing to census operations. In some districts the correspondence was much more than doubled owing to this cause. (3) Changes in jurisdiction during the last ten years are a disturbing element in some instances, such as 24-Pergunnahs, Nuddea, and Jessore, which have each been curtailed of some portion of their area within the period mentioned. (4) Even if the figures for 1875-76 could be generally relied upon, the average for the three years 1875-76, 18^0-81, and 1884-85 would not in many instances adequately represent the extent of the correspondence at the present day, which has increased owing to a variety of causes. This is especially exemplified in the case of Midnapore, Howrah, Jessore, Rungpore, Dacca, Mymensingh, Chittagong, Patna, and Shahabad. (5) Similar objections apply, but in a more marked degree, to the figures showing vernacular business in the CoUectorate. (6) In regard to criminal business, the figures for 1875 are incomplete, in many instances the old records having been destroyed." 15. In the reasons so given for rejecting, for the present purpose, the figures for the period referred to above (1875-76, 1880-81, and 1884-85), I fully agree. I would add two more reasons: — (1) The residuum of the work connected with the famine of 1874 aided to swell the business of the year 1875-76. (2^ In 1875-76 the scope of the Certificate Act was limited to only a few classes of public demands, but ia 1880 it was extended to a variety of public demands — a measure which has led to an immense increase of work in the Collector's office. This Act, though passed in 1880, was not in full operation in the year 1880-81. 16. The figures for the three years mentioned above being thus discarded, the calculations are narrowed down to the figures for 1884-85 only under the first three tests mentioned in paragraph 12 of the note, the last two tests having been applied to the Accounts Department only. 17. The first two tests, viz. English correspondence and revenue cases, so far as they go, afford a fair idea of the work in each district for the time mentioned ; but the question is whether these figures can be relied upon as fair tests in settling a permanent scheme, or averages should be taken from figures for several years. Considering how work fluctuates under varying circumstances and disturbing elements, it is obvious that in fixing permanently the establishments — a matter of vital importance to the district officers and their ministerial establishments — it would not be judicious to found conclusions on the tigxires of one year only. In illustration of this argument, I would reproduce below 1875-76. 1880-81. 1884-85. 10,472 51,892 39,230 8,110 31,324 49,335 7,858 30,753 24,951 7,791 13,957 16,692 3,996 18,920 8,122 1,392 8,196 19,536 ( 9 ) the following figures, taken from Appendix XXIIT, showing the variation in the number of revenue cases in some districts : — Chittagong Midnapore Cuttack Puri ... Balasore Sarun In Chittagong the number of revenue cases in 1880-81 was five times more than that in 1875-76, while in 1884.-85 it showed a diminution to the extent of 75 per cent. Cuttack shows similar results. In 1875-76 there were 7,858 cases, which in 1880-81 rose to 30,753, or 391 per cent. ; while in 1884-85 they diminished to 24,951, or 81 per cent. On the other hand, Midnapore shows an increase of 386 per cent, in 1880-81, as compared with the figures for 1875-76 (31,321 in 1880-81, as against 8,110 in 1875-76) ; while in 1884-85 there was a further increase to the extent of 157 per cent. Balasore presents similar variations. In 1875-76 there were 3,996 cases, but in 1880-81 they rose to 18,920, while in 1884-85 they fell to 8,112, _ 18. As a further illustration of the risk of taking the figures of one year as sufficient data for safe inference, I would mention three more instances : — I. — In 1884-85 there were 21,615 mutation cases instituted in Chitta- gong, while in the previous year (1883-84) there were no less than 170,100 of that description, or 148,485 in excess of the number instituted in 1884 85. II. — In Cuttack the certificates filed for recovery of water-rates in 1882-83 were 106,498, which decreased in the next year to 21,063, while in the third year (1884-85) the number was reduced to 4,795 only, III. — In Sarun the certificates on account of road cess and embank- ment cess in 1883-84 were 6,415 and 578 respectively, but in the next year (1884-85) they rose to 12,217 and 9,262 respectively. 19. Under these circumstances, I am not prepared to accept the figures of one year only, viz. 1884-85, as safe data for determining the relative impor- tance of districts. Indeed, my colleagues recognise the defect of such a test when they state : — " One defect in the tests given up to this point is that they are based on the figures of 1884-85 only. In that year (or in fact in any single year) unusual circumstances, such as floods or scarcity, may largely increase the work of a particular district, and give it for that year a place far high up in the general lists than it is permanently entitled to." 20. The same remarks apply to the data afforded by the figures of " English correspondence," and perhaps in a greater degree. In regard to cases there is a uniform standard as to the mode in which they should be treated, there being separate registers for each class of cases, with fixed rules laying down the procedure which should be followed ; but as regards the treatment of correspondence there is a divergence of practice. In some districts reminders and returns are treated as letters — a process which swells the number, while in one district (Patna) it was discovered that letters which are merely filed find entry in the register of letters issued, as will appear from the following remarks made by the President, by whom the Patna offices were inspected : — " The amount of unnecessary correspondence in the Magistrate's office is great. Ihe number of letters from January to September of this year is — Issued ... ... ... ... 5,939 Received ... ^ ... ... ... 4,973 " Long letters are written by the Magistrate to the District Superintendent, although this practice has been strictly forbidden for many years. Letters are also written to subordinates sitHng in the same building with the Magis- trate. If the Magistrate writes ' file ' on a letter requiring no reply, this word has a number and date put to it in the office and is entered as a letter issued." ( 10 ) The result of this irregular practice is that Patna ranks first in respect of correspondence in the Magistrate's office. The fallacy of this test is thus self-evident. 21. The tables appended to paragraphs 206 and 207 give the order of districts, not only according to work under each test as applied to the figures of one year only, but also in respect of the cost of establishment attached to each department. The calculations regarding cost are to some extent misleading, inasmuch as a large portion of the work supposed to be done by the English Department is actually done by the Vernacular Department. In the 24-Per- gunnahs more than 50 per cent, of the English correspondence is done by the amlah in the Vernacular Department. Again, some clerks attached to the English Department are exclusively employed in the treasury ; while some paid from local or other special funds, such as road cess, wards, zamindari d^k, &c., are wholly or partially employed in the Greneral Department, and these have been "omitted from our calculation" (vide paragraph 209). Then again the vernacular business in the Collector's office includes certificate cases, the bulk of which relates to road cess, embankment cess, and water-rates, the work connected with which is carried on by the road cess and other special establish- ments. In making the calculations these special establishments have been left out", while the work done by them has been included in the list of business of the General Department. For instance, in Shahabad and Cuttack the work connected with the certificates for the recovery of water-rates is done by special establishments paid by the Irrigation Department, but all this work has been shown as work done by the General Department of the Collector's office. Take also the case of Miduapore, which has a large special establishment for carrying on the certificate work connected with the Khas Mehals and Irrigation Departments. Such being the case, the comments made regarding the inequalities and disproportion of cost lose the value which otherwise would have attached to them. 22. I now come to the third test, " Miscellaneous work in the Vernacular Department of the Magistrate's office." It is supposed to represent " all the multifarious clerical work of ministerial officers," comprising among others the following items : — (a) Appeals. (b) Complaints. (c) Court-fees. (d) Warrants. (e) Attendance of witnesses. (/) Applications for copies. iff) (h) 0) (k) Emigration. Licenses under the Arms Act. Processes. Confessions. Parwanahs. * Vide Appendix XX of the report. The figures received by the Commission under this head purport to represent the clerical work of the amlah in the offices at the head-quarters, but they are manifestly so inaccurate that it would be unsafe to use them for any business purpose. They seem to have been prepared by the amlah, as it were, on a magnifying scale, and they hardly admit of verification. I need only quote a few instances to indicate the worthlessness of these figures : — (i) — The total entries in the Mymensingh Magistracy during* 18S4, so far as the sudder subdivision is concerned, have been shown to be 291,168, while according to the tables appended to the Criminal Administration Report of the High Court for that year the total number of cases tried in the whole district was only 4,369. Patna, on the other hand, returns 72.014 entries, though the number of cases tried in it, as shown by the returns of the High Court, was 6,553. Thus, though the number of cases tried in Mymensingh is 2,184 less than that of Patna, the entries in that district are shown to be 219,154 more than those in the latter district. The difference is simply astounding. Again, Puri shows 106,673 entries, while Cuttack exhibits only 46,243, or 60,430 less than Puri. The cases tried in the two districts during 1884 were, however, 2,690 and 2,124 respectively, showing a difference of only 466 cases, which cannot in any sense account for a difference of 60,430 in respect of entries. ( 11 ) The metropolitan districts display similar inequalities. The 24-Per- gunnahs, which shows the largest number of criminal cases in Beno-al viz. 10,732, shows 43,552 entries, while Howrah, with 5,032 cases only, returns so many as 63,940 entries. These figures carry with them their own condemnation, and show that they have not been prepared on a uniform standard. Turning to the figures under some of the specific items of business as shown in the returns received from the districts, the same anomalies are observ- able. The head "Attendance of Witnesses" presents the following figures for the year 1884 for the three districts of Dacca, Mymensingh, and the 24-Per- gunnahs : — Nnmber of w u , ^ . witnesses examined Hnmber of entnes as shown in tlie Hixh " -^^ in the returns Court's returns tor , received by the Commission the whole district. '"^ ""' rudder subdivision only. Dacca ... ... ... 17,271 17,271 Mymensingh ... .".. ... 18,818 23,264 24-Pergunnah8 ... ... ... 28,180 6,532 Dacca evidently shows the figures for the entire district, as given in the Hio-h Court's returns, although in the statement received by the Commission they have been treated as business appertaining to the sudder subdivision. In Mymensingh the total number of witnesses examined in all the courts in the district was, according to the High Court's return, 18,818; while the statement submitted to the Commission, which is supposed to represent the figures for the sudder subdivision only, exhibits 23,264 entries, or 4,446 in excess of the figures for the whole district. On the other hand, the figures for the 24-Pergunnahs show 21,648 items less than the number shown in the High Court's returns. To take another item. of business — "Complaints." In the 24-Pergunnahs there were 10,732 cases tried in the district during the year 1884 ; but the total item of business, as shown in the return received by the Commission, is put down as 2,199 only. On the other hand Mymensingh, with 4,369 cases for the whole district, as shown in the High Court's returns, exhibits as large as 11,574 items. Again, the 24-Pergunnahs with 10,732 cases for the whole district shows only 6,117 items of business on account of processes, while Dacca with 4,576 cases returns as many as 40,856 entries. 23. With such manifestly incorrect figures I cannot recommend the adop- tion of this test, and would altogether exclude it as misleading. If these figures be at all accepted, I do not see why the same test should not be as well adopted in the case of the Collector's office, where the clerical work with reference to registers, processes, &c., is heavier than that in the Magistrate's office. The reasons assigned by my colleagues for not following a similar method in respect of the Collector's office are these : — " Miscellaneous business will be considered elsewhere, as it is a somewhat elastic term owing to the diversity of practice of district officers; for while some will enumerate all the little odds and ends of work which do not fall under a fixed head as miscellaneous, others will take no note of them. For this reason we regard the figures under miscellaneous business as a less sure test than the figures for special subjects, which can be tabulated on a fairly uniform plan in the several districts." These remarks, in which I concur, apply with equal force to the miscel- laneous business in the Magistrate's office, and I do not see why it should be taken into account in one department and rejected in another. In the case of revenue establishments, the total number of cases has been taken as the test, and the same thing should, I think, have been done in respect of the Magistrate's office, the number of cases tried being only taken into account. The only objection to which this course is open is that the number of cases as shown in the High Court's returns represents the figures for the whole district and not for the sudder subdivision, and that this test would not therefore indicate the work in the sudder or Magistrate's office. But this ( 12 ) objection, which is to some extent valid, applies equally to several heads of the revenue cases enumerated in paragraph 207. These are — (a) Settlements. (b) Suits under the rent laws. Applications under the rent laws. Execution of decrees under the rent laws. Notices of enhancement. Ditto of relinquishment. Acquisition of land for public purposes. {hj Excise cases. (^j Certificates. These classes of cases are dealt with in subdivisions as well as in the sudder or Collector's office, and they may be accepted as a fair indication of the work of a district. If the item "criminal business in Magistrates' offices" were omitted, and number of cases were substituted, the order of districts as regards the vernacular business in Magistrates' offices would be materially affected. I need only take the first group of ten districts to show this : — Order according to vernacular business as given in column 4 of Appendix XX. Order accord 1. Mymensingh. 1. 24-PerguTinah8 2. Dacca. 2. Patna. 3. Backergunge. 3. Hooghly. 4. Furreedpore. 4. Howrah. 6. Noakhally. 5. Mymensingh. 6. Monghyr. 6. Dacca. 7. Patna. 7. Midaapore. 8. Dinagepore, 8. Backergunge. 9. OhumparuTi. 9. Burdwan. 10. Sarun. 10. Moorshedabad. This clearly demonstrates the fallacy of the third test applied in the report, as illustrated in the case of the 24-Pergunnahs, which, though showino- by far the largest niunber of criminal cases, does not find a place in the first group of the ten districts, but stands as low as 24, while unimportant districts, like Noakhally and Chumparun, occupy a high place. 24. Such being my opinion as to the value of the three tests adopted for measuring the relative importance of districts, I consider it unnecessary to review the result which has been arrived at under each test or the total result. I would, however, point out a few results which the combined test given in paragraph 209 of the report presents. Thus the 24-Pergunnahs, which is perhaps the most important district in Bengal, takes a lower rank than Monghyr, occupying the sixth place; while Beerbhoom stands above Kajshahye, and Pooree above Moorshedabad and Burdwan. 25. I beg now to ofi'er a few remarks on the table appended to paragraph 210, which is intended to serve " as an additional test in combination with other tests." It shows the " order of districts according to the amount of work in the English and Vernacular General Departments of Magistrates' and Collectors' offices." Column 2 exhibits the total figures of 1884-85, including correspond, ence and vernacular work in both the Collectors' and Magistrates' offices. Column 3 shows the average correspondence during 1875-76, 1880-81, and 1884-85 — a period of three years; while column 4 shows the vernacular business in the Collector's office only during the same period, the last column giving the order of districts according to the combined results. The noticeable feature which these processes present is that while the figures for 1884-85 comprise all items of business in the English and Vernacular Departments of both the Collectors' and Magistrates' offices, the average figures for 1875-76, 1880-81, and 1884-85 exclude vernacular business in the Magistrate's office. Such a table cannot afibrd a fair basis of comparison. 26. It remains to consider the period for which figures representing the amount of work in each district should be taken. As already remarked, I suggested the propriety of taking the average figures of at least three years, as they would afford a better and more correct idea of the amount of work now done in each district. The requisite statistics for this purpose can be derived from the Board's Land Revenue Administration Reports and the ( 13 ) High Court's Criminal Admiuistration Reports. The only information which w 5> '^ » J> ^ » » '" » >» " >» j> 50 ,, „ 2 !> " 40 „ „ 2 With regard to accounts and land revenue clerks (towjih clerks), I proposed as follows : — The accountants in the 1st class districts ... in class I. Ditto ditto 2nd and 3id class districts ... „ II. The officers iii charge of land revenue accounts in 1st class districts ... ... •• . ■ ■ » H- The officers in charge of land revenue accounts in the 2nd aud 3rd class districts ... ... ... in classes III & IV. At a meeting held on the 15th June it was decided that the scale of salaries proposed for the head ministerial oflScers was too high, and that on fiuaucial Es. 1st class assistants ... 100 2nd „ „ ... 100 3rd „ „ ... 50 4th „ „ ... 40 5th „ „ ... 30 ( 23 ) considerations the adoption of a lower scale waa desirable. The result is that the following rates have been adopted for the several classes of ministerial officers, they being divided into 20 grades as noted below : — 1st 2nd 3rd 4th 5th 6th 7th 8th 9th 10th grade Es. Es. 250 11th grade ... ... 65 225 12th 3) • •• ... 60 200 13th >» ... 50 175 14th tf ... 45 150 15th y ... ... 40 125 16th J .«• ... 30 100 17th ) ... 20 80 18th 3 ) ... ... 15 75 19th > ... ... 12 70 20th > ••• ... 10 The last four grades are reserved for poddars. These men belong to the Treasury Department, in which they might more appropriately be included. 41. In this gradation I generally agree, and in the necessity for a graded scale. The only points in connection with this subject in which I differ from my colleagues are, lstl>/, that the head ministerial officers, who ought to be men of a superior order, should, as in all other public offices, have a grade distinct from that of the subordinate ministerial officers, instead of being thrown into the general scale. Such a distinction will be a recognition of the dignity of the appointment, and will be an additional attraction to deserving men. 42. The other point is, that salaries should be progressive instead of fixed. The reasons for adopting the principle of fixed pay are given in paragraph 2 15 of the report, which are thus summed up :— " To sum up. The system of graduated rates of pay is not popular with the clerks ; it causes a great deal of extra work in the preparation of proposition statements ; it is frequently set aside whenever it suits an officer to disregard it ; it very considerably increases the labour of preparing the budget statement ; and lastly, it is extremely unfair in its incidence to a deserving class of officers. For these reasons we propose to provide fixed rates of pay for the several grades of officers included in our scheme." It is stated that the scheme of fixed salary finds favour with the head of the office, Istly, because he is able to estimate for an establishment at a less cost than if he prepared the estimate on the basis of progressive pay, and there is therefore a greater probability of its being favourably considered by the officer or department whose duty it is to sanction the scheme or recommend it for sanction; 2ndl?/, because "the preparation of the proposition statement gives less trouble. " In support of this view the case of the Durbhunga establishment is cited, in which a fixed scale of salaries was, it is stated, ^^ deliherately adopted so as to avoid the ajojoearawce of costing a larger sum to Government." The further observations made by my colleagues in illustra- tion of this point are as follows : — " There could hardly be any more striking instance of the enormous trouble which the rule of biennial increments causes than the ease of the Durbhunga establishments already alluded to. The Commissioner for the time being, solely from a desire to keep down the initial cost, as exhibited to the Financial Department, entailed by the division of Tirhoot into two districts, provided a fxed pay for the clerks of the Lnrhhunga districts whereby he not only got the credit of creating a new district at a moderate cost, but the clerks also benefited in the first instance, for the salaries assigned to them were at a higher rate than they would have got had they begun at the minimum rate of a progressive scale. The 'clerks were contented for a time, but bye-and-bye, when no biennial increments accrued, began to clamour for the system of progressive salaries. The discontent has been going on for years, and is not yet settled. The case began tcith the mistake of the Commissioner in 187.T, and for eleven years a correspondence has hren (joing on, in which high officers of the Government of India and of the Government of Bengal, as ^ell as the Board of Revenue, Commis- aioners, and district officers, have takeu part. A rule a breach of which entails such an enormous amount of labour when an attempt — and that an unsuccessful one — is made to close it, carries with it its own condemnation." These remarks and inferences appear to be based on a misapprehension of facts. The circumstances under which the establishments in the Mozufferpore and Durbhunga districts were organised on a fixed scale of salary are contained in the letter addressed by the Government of Bengal to the Government of ( 24 ) . • India, No. 2694, dated 20th October 1876, from which I would make the follow- ing extract : — " In accordance with the orders of the Supreme Government, communicated in the letter cited above, the Commissioner of Patna was informed that neither Mozufferpore nor Dur- bhunga could, as regards establishments, be considered as districts of the first class ; that it would be necessary to revise those establishments, so that their cost should not exceed the mean cost of similar establishments in second-class districts in Bengal ; and that biennial increases at the rates current in other districts should be provided for the Mozuffer- pore and Durbhunga establishments. He was also furnished with a statement showing what the cost of the establishments in question would be according to the lower scale of pay, and was informed that if he wished to suggest any modifications in the details, he should do so on the distinct understanding that the total cost in each district was not to exceed the limits set down for a second-class district. After communicating with the district officers, the Commissioner has now submitted a proposal to adopt the fixed scale of salaries shown in the proposition statement submitted herewith, and to grant temporary additions in the shape of a personal allowance to the pay of those officers who, under special circumstances, are in receipt of larger salaries than those proposed. It has also been proposed to stop all further increase according to the progressive scales, and to raise the pay of some of the important posts above the minimum of the second class or lower scale, with the object of securing the services of properly qualified persons to fill those posts when the present incumbents vacate them. These arrangements have been suggested to meet the difficulty sustained by the local officers in dealing with the claims of those ministerial officers who were employed on the old Tirhoot establishments, and who have already received several increments of bieuiiial increase according to the higher (or A) scale which was in force in the district before its partition. Many of these men, now serving in either Mozufferpore or Durbhunga, are in receipt of salaries higher than those now proposed for their respective posts ; and in consideration of their length of service, their experience and general usefulness, as well as the difficulty of replacing them with new men, or of obtaining sanction to the grant of premature pensions and gratuities to which many of them may be entitled, the Lieutenaut- Grovemor cannot but support the Commissioner's recommendation that they may be retained in their posts with the salaries which they now draw, the excess above the fixed pay proposed for their appointments Ijeing granted to them as a personal allowance. These special officers, who are specified in a list (annexed), will continue to draw a progressive rate of salary on the same scale as they have hitherto done ; but their successors will enter upon office on a fixed salary. All the other officers of the establishment will draw only a fixed salary, without any progressive rates of increase. The Collector of Durbhunga has urged, and the Commissioner has supported his view, that in area, population, revenue, and in all other important respects, the two districts are so nearly on the same footing that there ought not to be any difference in the strength and cost of the establishments allotted to them. The Commissioner has accordingly proposed to reduce the Mozufferpore establishments and to increase those of Durbhunga, so that the two districts should enjoy equal advantages in this respect." It will thus be seen that the only consideration which induced the local officers to adopt the fixed scale of salaries was to keep down the cost to the limit (Rs. 975) originally fixed by Sir Richard Temple when Durbhunga was formed into a new district. This will be evident from Government letter of February 1882, in which the Lieutenant-Governor, in reopening the question, remarked as follows: — " It seems to the Lieutenant-Governor that the divergence from the usual practice in respect to the salary of ministerial officers, which was sanctioned by the Government of India in a letter. No. 1384, dated 9th March 1877, was based solely on the desire to keep down the cost entailed by the division of Tirhoot into two districts." The Commissioner had throughout the correspondence advocated the introduction of the system of progressive salary, and has even lately recom- mended the adoption of it. The clamour which has now been raised by the ministerial officers in these two districts has for its object their elevation to the grades prescribed for first-class districts. Under any circumstances it is not correct to say that the establishments in these two districts were deliberately put down to " avoid the appearance of costing a larger sum to Government " than that which the introduction of the system of progressive salary would entail. It seems to me that the illustration thus given by my colleagues in support of their opinion on this point has no tangible bearing on it. 48. To return to the question at issue. Another reason assigned for adopting the system of fixed salaries in • Vide paragrwh 246 of the preference to that of progressive salaries* is "the report- Complicated calculations required in order to ascertain the amount of deputation allowance when an officer acts in a higher ( 25 ) grade." This objection has no force, and it seems to me that it is not sufficient to wai-rant a departure from the financial policy of the Government of India, the general soundness of which is beyond all question. 44. In former times the system of fixed salary was in vogue, but it was subsequently replaced by the system of progressive pay. When it was first introduced, I have not been able to trace ; but in a resolution of the Financial Department, under date the 30th November 1869, it is recorded that it " was introduced some years since into India," and had *' been very generally adopted." It was first applied to establishments in the Presidency. In ls68 it was extended, with slight reservations, to district establishments under Sir John Strachey's scheme, and has since then been in force in almost every public office. It seems to me that sufficient reasons have not been shown to warrant a departure from a policy approved by the Government of India after mature consideration. The system is, from a financial point of view, so profitable that it needs no illustration. It has also this great advantage that it serves as a continuous incentive to exertion, holding forth a certain prospect of progressive advancement ; while it affords to heads of offices a convenient means of punishing officers who may prove negligent or careless by stopping the increments. Bad bargains are possible under both the systems, but comparatively money is less likely to be thrown away upon them when officers reach their maximum pay gradually than when they get the highest pay of the grade at once. Under these circumstances, I am opposed to the scheme of fixed salaries proposed by my colleagues. 45. The rates of salary proposed by them have, as I have said, my general concurrence, but I would fix them as the maxima to be reached in five years by annual increments, as in the Bengal Secretariat and in the office of the Board. I would propose that the head ministerial officers, who, as we have decided, are to be called "superintendents," be divided into three classes with progressive rates of salaries as under: — In first-class districts, Rs. 200, rising to Rs. 250 by annual increment of Rs. 10. In second-class districts, Rs. 175, rising to Rs. 225 by annual increment of Rs. 10. In third-class districts, Rs. 150 to Rs. 200, rising by annual increment of Rs. 10. 46. The total cost of the establishment in the district offices in Bengal, as proposed by my colleagues, is Rs. 79,285 according to the scheme of fixed salary ; but if the system of progressive salary were adopted, at the rates proposed by me, the monthly cost would be Rs. 73,004, or Rs. 6,281 less than that which the scheme of my colleagues entails, as exhibited in state- ment D. The superiority of the system of progressive salaries over that of fixed salaries has been more fully shown in paragraphs 78 and 79 of this note. Such would be the financial effect of the two schemes, assuming that the proposed scale of the establishments as re- General Department ... 273 „ards strength were accepted. But, as I have Accounts and Towjih ... 70 ", , ■ ? ,i i ,■ ^ i i Treasuiy Department ... 37 already said, the reduction proposed, as shown in Kecord „ ... 39 the margin, is inordinately large, and would, if Non-regulation districts '.'.'. 53 effected, seriously weaken the efficiency of the offices, with the sure prospect of a great clamour Total ... 496 q^a discontent, and with numerous represen- tations from local officers — a contingency which would sooner or later lead to a further reorganisation of establish- ments. It is desirable to devise a scheme which would entail less reduction in establishment and at the same time secure to the ministerial officers higher salaries and better prospects, thus minimising as far as possible the difficulties and inconvenience which an undue reduction may cause to local officers. 47. From paragraph 246 of the report it will be observed that my colleagues have submitted an alternative scheme of progressive salaries, with the following observations : — " We have selected salaries which shall rise by equal increments in the course of ten years from the minimum to the maximum ; and as the mean of the rates we have selected for each grade happens to be the fixed rate we have adopted in our original scheme for the grade, the financial effect of both our schemes is precisely the same." ( 26 ) This scheme seems to be based on a misapprehension of the rule contained in note I, paragraph 5, Chapter IV, page 12 of the Civil Account Code (3rd edition), which runs thus : — " Where the pay of any post, existing or proposed, rises from a minimtun to a maximum by periodical increments, the average monthly cost, not the actual or the oommencing cost, must be given. This average cost, no doubt, varies under various circumstances, but under all it depends largely on the period of rise. Accordingly, if the pay rise by five equal increments from a minimum to a maximum, then the average monthly cost will be taken in the case of a gazetted officer at the minimum plus two-thirds, and in the case of minis- terial establishments at the minimum plus three-fourths of the difference between the minimum and the maximum. If the period of rise be twenty years, the average monthly cost may be taken at the exact mean : in other cases an intelligent estimate should be made." This rule is founded on the resolution of the Financial Department No. 325, dated 12th January 1872, which directs as follows: — " His Excellency in Council is accordingly pleased to direct that for the present the average monthly cost of such pay shall be calculated in this way." Examples— " The average monthly cost of the pay of an officer in the classified lisst in the Financial Department, which rises from Es. 400 a month by five annual increments of Es. 40 to Es. 600 a month, is Es. 400 + frds of Es. 200 = (Es. 134) = Es. 534." "The average monthly cost of the pay of a clerk, rising from Es. 100 a month by five equal annual increments of Es. 10 to Es. 150 a month, is Es. 100 + |ths of Es. 50 = (Es. 37-8) = Es. 137-8." " If the period of rise is 20 years, the average monthly cost may be taken at the exact mean." " In other cases an intelligent estimate may be made." 48. It will thus be seen that the average monthly cost can be calculated on the mean pay only when the period of rise extends to 20 years. The proposed alternative scheme covers a period of ten years, and the average monthly cost must necessarily exceed the mean pay. The question as to what principle should be adopted in calculating the monthly value of a post of which the pay rises from the minimum to the maximum in ten years was raised in 1882, when the Accountant-General, Bengal, being consulted by Government, reported thus in his No. 254J.M., dated the 10th July 1882:— " According to note 1 to rule 5, chapter 4 of the Civil Account Code, the monthly average value of a post of which the pay rises from a minimum to a maximum in five years is, in the case of ministerial establishment, the minimum plus fths of the difference between the minimum and maximum ; but if the period of rise be 20 years, the value is taken at the exact The average monthly cost would therefore be, if the period of rise be ten years, the mean. minimum maximum 'plus » * (I — -[3j) or two-thirds of the difierenoe between the minimum and the It will thus appear that the financial effect of both the schemes cannot be ** precisely the same," as assumed by my colleagues. The alternative scheme sketched in Appendix LIII, if worked out on the above principle, would, in the case of district oflBces alone, involve an additional cost of Rs. 3,613 per mensem, or Ks. 43,356 per annum, as wiU be seen from the following table : — Minimum Maximum pay. Average monthly value. Number of clerKs. Cost. Bbmabes. Bs. Es. Ba. A. P. Rs. A. P. Rs. A. P. 236 275 868 6 4 7 1,808 6 4 Total coat 83,613 5 4 200 250 213 5 4 11 2,686 10 8 Cost according to Appendix ,LIII ... 78,000 178 225 208 6 4 13 2,708 6 4 150 200 183 6 4 38 4,760 10 8 Incrntae 3,613 6 4 125 100 175 150 358 6 4 20 8,166 10 8 4,40il 133 6 4 S3 80 120 lOrt 10 8 61 6,440 75 86 81 10 8 29 2.368 6 4 70 80 76 10 8 m e,a93 6 4 . 60 TO R6 10 8 32 2,133 6 4 K 69 51 10 8 125 e,<58 6 4 36 46 41 10 8 270 11,250 26 ^ ^ 31 10 8 872 27.013 5 4 fixed 20 7 14fl 1>0. MOO 8U Total ... 1,200 82,613 6 4 ( 27 ) Account Department. — {Paragraphs 225 — 230 of the report.) 49. The tests which have been applied for measuring the amount of work in this department are (1) the amount of correspondence, (2) the number of receipts, and (3) the number of payments. According to the result of the combined test, as judged by the figures of one year only (1884-83), the districts have been classified into six grades with a scale of establishment fixed for each class in accordance with that standard. This classification widely differs from that sanctioned on the recommend- ation of the Revision Committee of 1878, which adopted the following tests : — I. — Number of subdivisions. II. — „ of municipalities. III. — „ of estates and land revenue payments. IV. — „ of payments. The last test, however, formed the chief basis of the recommendation of the Committee in regard to establishments, they having held that " the ordinary work of a treasury can be most fairly measured by the number of payments made 'out of it, as it is these, and not the receipts, which create work and trouble for the accountant and his clerks." Following this principle the Committee divided the districts into five classes, fixing the following general scale of establishment in respect of strength: — Ist class ... 7 or 8 men.* 4tli class 2 men. 2nd „ ... 5 or 6 „ 5th „ • • • I man 3rd „ ... 3 , „ 50. The scheme proposed by my colleagues, while restricting the grades to five, as arranged by the Revision Committee, involves material alteration in the classification of the districts, as will be seen from the following table, which shows the difference, class by class, in the arrangement of districts ; — Class I. As adopted on tbe recommendation of the Committee of 1878. 1. 24-Pergunnahs. 2. Midnapore. 3. Hooghly. 4. Dacca. 5. Chittagong. 6. Jessore. 7. Nuddea. 8. Patna. As proposed by my colleagues. 1. Midnapore. 2. Dacca. 3. Mymensingh. 4. Chittagong. 5. Patna. 6. Shaliabad, Class II. 1. Mongbyr. 2. Moorshedabad. 3. Bhagulpore. 4. Shahabad. ft. Mymensingh. 6. Backergunge. 7. Cuttack. 8. Furreedpore. 9. Mozufferpore. 10. Gya. 11. Tipperah. 12. Sarun. 13. Burdwan. 1. Hooghly. 2 24-PergunnahB. 3. Gya, 4. Mozufferpore. 5. Sarun. * Mine a^ vrare recommended for the 24-Pergunnahs. ( 28 ) Class III. As adopted on the recommendation of the Ae proposed by my Committee of colleague 1878. 1. Rungpore. I. Jessore. 2. Pumeah. 2. Moorshedabad 3 NoakboUy. 3. Tipperah. 4. Pubna. 4. Noakhally. 5 Eajsbabye. 5. Durbhunga. 6. Dinagepore. 7. Durbhunga. 8. Bankoora. Class IV. 1. Balasore. Biirdwan. 2. Beerbhoom. Nuddea. 3. Ciiumparua. Khulna. 4. Pooiee. Rajshahye. Kungpore Furreedpore. Backergunge. Monghyr. Bhagulpore. Purneah. Cuttack. Pooree. 1 Balasore. Class V. Bogra. Bankoora. Maldah. Beerbhoom. Howrah. Dinagepore. Bogra. Pubua. Ohumpanin. Maldah. 51. The general result is that under the tests adopted by my colleagues only 13 out of the 35 regulation districts have maintained their position as determined by the Revision Committee. These 13 districts are — 1- Midnapore. "^ 2. Dacca. 3. Chittagong, 4 Patna. 5 Gya. 6. Sarun. 7. Mozufferpore. 'let class. 2nd class. i. Durbhunga. ") o j i ). NoakhoUy. ) 3rd class. > 4th class. 8. 9. 10. Balasore. 11. Pooree. 12. Bograh. S e^i. i 13. M^dah. ) 5th class. If the standard adopted by the Revision Committee were followed to determine the gradation of districts, viz the re*ort* "^-PP*"^'^ ^^^^ °* *^* number of payments, Dacca and Midnapore would ^^ ' not find any place in the 1st class, they standing 9 and 10 according to the results of this test as shown by one year's figures.* 52. The proposed classification also presents the following noticeable features. The 24-Pergunnah8, which was given tlie highest place by the Revision Committee with a distinct grade, as class I (a), has by the proposed classification come down to the 2nd grade, standing 10 in the list of order under the combined test, and so has Hooghly. Jessore and Nuddea fare still worse, they having been reduced from the 1st to the 3rd and 4th classes respectively. Burdwan, which was originally placed by the Revision Committee on the 1st class, but subse- quenllj' reduced to the 2nd class, has now come down as low as the 4th class. ( 29 ) On the other hand, Mymensing and Shahabad have been raised from the 2nd to the 1st class, they occupying the first two places in the combined order of districts. 53. In sanctioning the Revision Committee's classification, the Govern- ment, in a circular addressed to Divisional Commissioners, made the following observations : — " Looking to the eome'what incomplete data on which the Committee have classified the districts in paragraphs 26 to '65 of their report, the Lieutenant-Q-overnor feels that it would not be just to regard this classification as absolutely final ; the classification in para- graph 35 therefore is only iiceepted as proyisioiial. At the same time His Honor cannot sanction any change in the classification except on very strong grounds. Sir Sieuart Bayley relies on you to resist the general endeavour which may not imfirobably be made on behalf of many districts to be ranked in a higher class on insufiicient grounds ; but if it can be conclusively shown to you that the Committee have failed to make due allowance in the ease of any district for the amount of work as evidencpd by the figures in statement No. 1, or that the figures in that statement leave out of consideration any important item which exceptionally increases the work in that district, the classification is open to reconsideration. In general, the Lieutenant-Governor will accept readily proposals to make a transfer of classes of districts in the same Division involving no increase of expense, but will be bound to scrutinise very narrowly proposals for raising one district without suggesting any corre- sponding reduction of another in the same Division." Very slight changes were subsequently made in 1880, and so late as March 1882 tlie Accouiitant-General reported that he found no grounds for altering this classification of distt-icts made on the scheme of the Revision Committee of 1878. The question thus naturally arises, What circumstances have occurred during this short interval which could have affected so materially the arrangement sanctioned in 1879 under a scheme maturely considered by a Committee composed, as it did, of officers of great experience in the system of accounts ? I can find no abnormal causes which have led to this result, except in the case of the 24-Pergunnahs and Nuddea, each of which has since lost one subdivision owing to the formation of Khulna into a separate district. As remarked by the Lieutenant-Governor in 1879, no change should be made in the Committee's classification " except on very strong grounds " No such grounds have been shown in the report, and it snems to me that it is not desi'-able to disturb the present arrangement merely on the basis of one year's figures. In the absence of any trustwortliy data, I would let the present classification stand, except in the case of Nuddea, which has been considerably reduced by the transfer of the Bongong subdivision to Jessore. 54. As regards the establishment, a combined scale has been proposed on the basis of the proposal to amalgamate the Towjih and Account Departments. The number of clerks at present employed in the Towjih Department is 160, and that in the accounts 187, making a total of 347. This number is proposed to be reduced to 279, or to the extent of 68 per cent. As the scope of our enquiry does not extend to the Account Department, none of our recommendations regarding tlie simplification or reduction of work apply to it, nor do we recommend any reduction of work in the Towjih Deuartment, except the simplicaiion of return X. The grounds on which the reduction in the strength of the present establisliment is proposed are not clear, but so far as I can gather from Appendix XXXII it appears that the proposed establish- ment has been fixed with reference to a fixed standard, which is as follows : — (I) Items of receipt, 100 per each man per day. (II) Items of payments, 50 ,, ,, (III) Estates and separate accounts, 2,000 per man. The first two items of work refer to the Account Branch, and the last one to Towjih Department. On this principle of calculation, the total number of clerks in the Account Department has been reduced from 187 to 173, and that of Towjih clerks from 160 to 106, or to the extent of 14 and 54 respectively. The reduction thus refers chiefly to the Towjih Depaitment. The percentages of reduction range in the case of the Towjih Department from 20 to 75, and in the case of the Account ( 30 ) Percentage Percentage of reduction in of reduction in the Account the Towjih Department. Department. 20 75 20 333 20 25 75 25 28-5 50 25 50 33-3 33-3 40 33-3 50 50 50 57-8 57-8 66-6 66-6 66-6 66-6 Department from 16*6 to 40. The districts where the reductions are high are noted below : — Khulna Rajshahye Bhagulpore Balasore Beerbhoom Baokergunge ... Jessore Nuddea 24-Pergunnahs Mymensingh ... Maldah Pooree Dinagepore Furreedpore ... Cuttaok Midnapore ... ... .... Moorshedabad Noakholly Purneah 55. The standard of work fixed for the Account Department seems to be fair, and I generally agree in the reductions proposed, except in the case of the 24-Pergunnahs, where I would reduce only two clerks instead of four. The treasury work at Alipore is of such a multifarious character that no fixed standard can be laid down, much less followed. 56. As regards the Towjih Department, I would point out that besides keeping the land revenue accounts, a work of great responsibility, they have many other duties to perform, which have not been taken into account. I am opposed to the amalgamation of it with the Account Department, and the question is whether, assuming that the amalga- mation of the two departments is feasible, it is desirable to thrust on the Accountant and his staff, whose duties are, it is admitted, of a " laborious nature," the additional work of maintaining the towjih accounts. I am decidedly of opinion that this will lead to endless confusion and accuiftu- lation of arrears, especially at kist times. 57. As to the standard of work fixed for the towjih clerks, viz. 2,000 estates for each man, it seems to me that it is too high. The only district where the average number of estates dealt with by a towjih navis amounts to 2,000 is Durbhunga ; but this is explained by the fact that out of 9,324 estates on the revenue roll no less than 3,676 bear a revenue not exceeding Rs. 10, while 3,333 estates pay a revenue below Rs. 60. The revenue of these estates is paid once or twice in a year. The number of estates paying a revenue of Rs. 100 and upwards, which is paid in four kists, is only 1,312.* In the neighbouring district of Mozufferpore each towjih clerk deals with 1,453 estates. This is also very high, and is probably attributable to the same cause as in Durbhunga. Taking the figures of each Division, the averages are as follows :— * The figures given in this para- graph have been furnished to me by a Deputy Collector of Dur- bhunga. Burdwan Presidency Eajshahye Dacca Chittagong Patna Bhagulpore Prissa 1,411 estates for eaoh towjih clork 655 ditto ditto 842 ditto ditto. 1,207 ditto ditto. 1,199 ditto ditto. 1,713 ditto ditto. 1.282 ditto ditto. 611 ditto ditto. With results so divergent as the above, it will not, I think, be safe to adopt a precise average standard of work for towjih clerks. Oonsidering tlie respon- sible and tiresome work that this department has to perform, and having regard ( 31 ) to the trouble which entails on them in the preparation of the land t-evenue returns and other duties, I am inclined to think that the present establishment is, except in a few districts, insufficient, and does not admit of the reduction proposed. Amalgamation of the Account and Towjih Departments.— (Paragraph 223 of the report.) 58. My colleagues propose the amalgamation of the Towjih and Account Departments, holding that the present system is cumbrous and inconvenient to the public. The present system is briefly this. The land revenue challans are first presented to the towjih navis, and after being initialled by that officer are taken to the accountant, who, after entering them in the land revenue register denominated " Revenue Schedules," passes them to the treasurer. When duplicate copies of the challans are received back from the treasurer, entries are made in the " Estates Ledger." After they are entered in this ledger the challans are again sent to the accountant with a view to their being compared with the entries in the " Land Revenue Register." The object of this system of double entry is to ensure check against wrong entry, accidental or wilful omission, and fraud. In the opinion of my colleagues this check has not much value. They observe that " whatever check the present system aims at would not be lost if the Account and Towjih Departments were amalgamated, and that it would be just as effectual if the towjih entries were made as part of the Accountant's office." They add, "Valuable time would not be lost in passing the challans from the Account to the Towjih Department and vice versa, while if any fraud is intended, which could be effected by alteration of the challans, there can be no doubt that their period of transit between the two offices would afford a favourable opportunity for making the changes." The recommendation made by my colleagues is that the two departments should be converted into one, the clerks employed in them sitting and working together, and that the towjih clerks should be subordinate to the accountant. It is remarked that "the subordination of the towjih to the accountant, and the responsibility of the latter for correctness of the towjih accounts and returns, are points specially mentioned both in the Board's Rules of 1854 and also those issued at the time of the transfer of the land revenue accounts to their office, 1865." The Board's Rules quoted above have become obsolete, and have been virtually superseded by the introduction of the present account system, before which the account and towjih branches worked together under the immediate "The sherishtadar of the Col- Supervision of the sheristadar— t>2(/e paragraph 11 lector's office should duly examine of the Orders of 1854 cited above, as tran'scribed cL'Zric^:^r^:^rtel ^ the margin. The present system, however, is and certify at the foot of each quite different, the account branch being quite account that he has done so.'' distinct from the General Department. 59. The question for consideration is whether the check which the present towjih system affords, or is supposed to afford, would remain " unimpaired" by the amalgamation of the two departments. This question was once raised in 1881, though in a modified form, by Mr. Barbour, the then Accountant-General. It was suggested by that officer that the Estates Ledger might be written up from the Land Revenue Register without reference to challans. The Board of Revenue considered it unsafe to adopt even this slight deviation from the existing practice. The reasons given by the Board for not accepting the Accountant- General's proposal seem to be so weighty, and have such a direct bearing on the question at issue, that I make no apology for reproducing them from the extract given in para- graph 223 of the report : — " The Board consider it in every way preferable that the Estates Ledger should be written up, in accordance with, the present practice, from the challans after they have been returned to the Totcjih Department from the Treasury. The challans should then be sent into the Accountant's Office and compared by him with the entries in the Land Eevenue Eegister. It is important that as soon as the payments at kist time are concluded the separation bettceen the Totcjih and Accountant's Departments should again become complete. If this is not so, the value of the check, which has been effected by the separation of the revenue accounts from the cash accounts, will be lost. The revenue accounts now pass from the Towjih Department, through the Collector's sherista, to the Board of Revenue; the cash accounts pass from the accountant directly to the Accountant-General, who communicates the ( 32 ) figures to the Board. The revenue accounts are embodied in Hetum No. X, which is entirely compiled from information furnished by the Toiojih Department, and the Collector is required to certify on this return that the figures therein given correspond with those Bubmitted by him to the Accountant- General. There is, therefore, a val'iable xelf-a'-ting system of check in regard to revenue collections which it is undesirable to weaken. The pro- posal to compile the Estates Ledger from the Land Revenue Registt-r icould not only toeaken this check, but destroy it altogether. Return No. X must be prepared from the Estates Ledger, and the Board would be opposed to any proposal which, directly or indirectly, led to this return being based upon figure-; supplied from the Accountant's Office. The challans are, in the first instance, the basis of the Land Revenue Register, and they are also the basis of the zemindary accounts for each estate; but this is no sufficient reasim for allow- ing the zemindary accounts to be written up from the register. The Board would therefore desire it to be distinctly understood that the register, while it will be of use in reconciling the accounts in the Towjih Department, is to be by no means the source from which those accounts are to be made up, but that they must depend, as heretofore, upon the challans." The Board arrived at the decision quoted above after consulting Mr, A. P. MacDonnell (then Accountant-General), whose opinion, based as it was on his personal and practical experience as Collector, is so valuable and weighty that I quote it below in extenso : — " Complaints having been made of the insufficiency of treasury establishment in Bengal, a Committee was appointed under the Resolution of the Bengal Government, Financial Depart- ment, dated 13th July 1878, with the object of laying down some general principles on which revisions of treasury establishments could be based. The Committee submitted its report in August 1879, and among other recommendations made this one, that the land revenue and towjih clerks should keep the accountant's registers of land revenue payments. Another recommendation was that the towjih should be kept in English as soon as the change could be effected. The Government of Bengal (Financial letter No 942, dated 15th April 1880,) forwarded a copy of the Committee's report to the Board of Revenue, with a request that the Board would prepare a complete set of towjih forms in English to be kept in the English system, and to be introduced into each treasury as soon as the clerks are fit to keep them. The Board of Revenue having submitted specimen forms to Government, the latter (Finance letter No. 66, dated 7th January 1881) called on the Accountant-General to " cause a form of English journal and English ledger to be prepared, in which all demands against each estate may be separately shown with all payments made on account of it." Accordingly my predecessor (letter No. 891TM, dated 8th February 1881) submitted a form of revenue challan journal and ledger for adoption. These forms were forwarded to the Board of Revenue, and I am now favoured by the Secretary to the Board with the draft of a letter which the Board proposes to issue adopting these forms (with some immaterial modifications) and introducing the system they are intended to inaugurate. The keystone of this system is the subordination of the Towjih Department to the accountant, or, in other words, the abolition of the separate towjih system of acoouuts. It is proposed to employ the towjih establishment to compile fr^m the challans the account- ant's register of land revenue payments, and further to post up from that register, without further reference to the challans, the estate ledger in English. The Board's administrative and statistical return is to be prepared from the ledger so posted. In other words, the revenue accounts of demand, collection, and balances, and the treasury cash accounts, are to be kept and recorded by the same section of the Collector's establishment. With every respect for the opinions of others, this seems to me to be a reversion to the system which prevailed before the reorganisation of our finances by the Commissioners in 1864, and which was condemned and abrogated by the Resolution of the Financial Depart- ment of the Government of India, No. 2189, dated 20th April 1865. See also page 217 of the Commissioners' report, paragraph 459, clause 7, and page 352, paragraph 43 et seq. It is held by the Board of Revenue that the Towjih Department is at present subor- dinate to the aconuutant ; and if this were so, no doubt the proposal now made would be no innovation. But I respectfully submit that the Towjih Department is at present in no way subordinate to the accoimtant. It is true that the Board's rules (paragraph 1, section 12, Chapter VI) says he is ; but that passage is nothing more than a reproduction of a circular order of the year 1864, promulgated before the Resolution of the Government of India altering the system of finance had been issued. The subordination of the Towjih Department to the accountant obtained under the old system, when the Accountant-General, or, as he was then called, Deputy Auditor, was the accountant to the Board. That subor- dination was abrogated with the abrogation of the system of which it formed a part. The passage in the Board's rules referred to above is in my humble opinion an anachronism and calculated to mislead. Certainly as far as my experience as a Collector goes, there is no practical subordination of the Towjih Department to the accountant now-a-days. The enforcement of such a subordination now will destroy that system of check which on this point it was the object of the Commissioners of 1864 to effect by separating the revenue accounts from the cash accounts. The forms should pass from the Towjih Depart- ment through the Collector's sherista to the Board of Revenue ; the latter should pass from the treasury direct to the Accountant-General, who communicates the figures to the Board. ( 33 ) The Board (or in the initial stage (he Collector), drawing its information as to the demand, collection, and balances from the Towjih Department, and as to the actual receipts from the Accountant's Department, can exercise a valuable check. But when you make the office which reports the receipts also strike the demand, not only have you no check, but you place a premium on fraud. I therefore deprecate the adoption of the proposal to employ the towjih clerks as aids to the accountant. I would not employ them to write up the accountant's register, still less would I permit them to post the estate ledger from that register. So far from amalga- mating the two departments, I would take immediate steps to render their independence of each other more complete, and I would insist that the towjih departmental returns shall be based, not on information secondhand from the treasury, but on the original challans. I would locate the towjih clerks away from the treasury where this is not now done. If this view recommends itself to the Board, there are other points in connection with the forms of ledger with the use to be made of the challans on which I would suggest an opportunity to offer some remarks ; but until the question of principle I now raise is decided, it seems needless to enter into further details. Having observed that Mr. Westland's name was signed to the report of the Committee on treasury establishments, I enquired of him whether the Committee had contemplated anything like an amalgamation of the Towjih and Treasury Accounts Departments. He informs me that so far as he is aware, the Committee throughout their report dealt with the towjih as a department independent of the treasury. " 60. Much stress has been laid by my colleagues on the scheme proposed by the Revision Committee of 1878 and on the orders passed by Government thereon, under which the Towjih Department was required to keep the register of land revenue at the kist time. This order, it is pointed out, has been allowed to remain a dead letter. They observe — " We would carry the rule further, and let the towjih clerks work entirely in the Accounts Departmmt. At the same time we must point out that the rule regarding kist time is not generally observed, the excuse being either that the towjih clerks do not know English, or that they have quite enough to do at kist time in examining challans ; the real fact being that the separation of the two departments encourages a tacit understanding among the clerks that an officer of one depart- ment is not to be expected to do the work of another. There has evidently been a passive resistance in offices to can-y out the scheme of the Revisional Committee in spite of distinct orders that the system should be introduced. There is little or no chance of the scheme being enforced so long as the present divided system of work obtains." The Revision Committee's recommendation referred to above is contained in paragraph 24 of their report, which runs thus : — " The second question falling under the head of the pressure of work at kist time is to consider whether the procedure might not be simplified. The particular proposal to which our attention was directed was to dispense with the visit to the towjih mohurir as a distinct stage from the accountant, and to require the towjih amlah to take down the challans in a form which would serve for the accountant's registers. This experiment was tried in a few selected treasuries at the September kist, 1878, under the Committee's instructions, and the expedient worked without any hitch, the only drawback being that the relief was afforded to the department tliat at present least needs it, so far as the pressure at kist time is concerned, viz. that of the Accountant. Under the altered procedure the payer goes at present to the land revenue towjih mohurir with his land revenue challans, when the number and name of the estate is tested, to see that it is entered correctly, and if he needs it (as he rarely does), information is given him as to the amount due. The towjih mohurir then enters the challans in the accountant's register, sheets of which have been given to him, and affixes tlie corresponding serial number to each challan. The payer then passes on to the cesses towjih clerks, who similarly enter the cess challans in sheets of the accountant's register for cesses. The challans are then presented to the accountant, who passes and signs them, and the work preliminary to the presentation at the treasxiry is completed. This arrangement greatly diminishes the work of the accountant and his staff, and in any districts in which the towjih is strong and the accountant's stnff weak would be a great economy of labour. Where the opposite is the case, as at Burdwan, the accountant would have to lend one or two clerks at kist time to sit with the towjih navis and assist him in writing up the regis- ters. We doubt, however, whether any permanent reduction of establishment can be looked for from the change, as it will operate only at kist time. Kist time being past, the account- ant will have to keep his own registers aud the towjih navis to make out his quarterly state- ments as at present." The orders passed by Government on the above point, which have been construed to be " distinct orders, " are as follows : — " Paragraph 24 deals with the suggestion for doing away with the separate registration of challans in the towjih register aud substituting for it direct entry in the accountant's registers ( 31 ) by the towjih mohurirs. The Lieutenant-Q-ovemor can see no objection to this proposal, and as it has been found to work well in the districts where it has been tried, it is strongly commended to you for introduction into such districts as seem prepared for it." 61. This, as I read it, merely left the matter to the Board, which, after consulting Mr. MacDonnell, arrived at the decision referred to above. I may as well remark that Messrs. Harrison and Westland, who were members of the Revision Committee of 1878, expressed their concurrence with Mr. MacDonnell's views with reference to the latter officer's opinion deprecating the amalga- mation of the Towjih Department with that of the Accounts, Mr. Westland having expressed his opinion that " so far as he was aware the Committee throughout their report dealt with the towjih as a department independent of the treasury," while Mr. Harrison remarked that " this was never for a moment intended." 62. It is stated {vide page 210) that the system advocated by my colleagues " is already practically in force in the 24-Pergunnahs, where the towjih navis keeps both the Land Revenue Receipts Register and the Estates Ledger." But whatever may be the practice in one district, there can be no doubt that it is, as forcibly pointed out by Mr. MacDonnell, exceedingly unsafe to allow one and the same man to keep the Land Revenue Receipts Register and the Estates Ledger. The former register is filled up from the challans before payment of the money into the treasury, while the latter is written up from the same challans after payments of the money into the treasury, — a system which affords a complete check against fraud or mistake. This check will be lost by the proposed arrangement, while there will be no appreciable economy of work, as all that is now done by the towjih navis will have to be done by the accountant and his staff. 63. There is. moreover, no similarity in the duties of the two departments. The towjih navis is wholly responsible for the correctness of the land revenue accounts, adjusting the demand according to the kist, noting the payment of the amounts due, as also the advance payments, if any, and striking the balance. He has to report to the Collector when estates fall into arrears, and take, under orders of the Collector, the necessary steps for the recovery of the same, issuing the prescribed notices. He has also to keep up under the supervision of the sheristadar certain registers, viz. — Register No. II. — Separate accounts opened under section 10, Act XI of 1859. Ditto 12.— Ditto ditto II, ditto. Ditto 12A.— Ditto ditto 70, Act VIII (B.C.), 1876. Ditto No. 39. — New estates. Ditto 40. — Alterations of assessments. Ditto 53. — Revenue roll. He has further to prepare the following returns : — No. IX. — Abatement of revenue. ,, X. — Land revenue. ,, XI. — New estates. ,, XII. — Alterations in the land revenue. He has also to report on applications for opening of separate accounts and exemptions of estates from sale, &c., &c. The nature of the accountant's work, which is regulated under the orders of the Accountant-Greneral, is, however, quite different, and needs no delineation. It is thus clear that a fair estimate has not been made of the work of the Towjih Department. The only test adopted by my colleagues for estimating the work of this department is the total number of estates and separate accounts, omitting to take into account the work which the maintenance of registers and the ordinary routine work entails, not to mention the preparation of the returns, the Return X being admittedly a work of immense difficulty and labour. The maintenance of the Estates Ledger is a tiresome and responsible work. A single mistake would involve serious loss to the landholders and Government. To do away with this department, the oldest institution in connection with the land revenue system, will, it seems to me, be a grievous ( 35 ) mistake. The result of the amalgamation of it with the Account Department will be that the work touching the maintenance of the land revenue accounts will lie neglected to the detriment of the public interest. At present the Land Revenue Return (No. X) is prepared in the General Department of the Collector's office, the Treasury office being required to append to it a certificate that the collections shown in it have been duly credited to the treasury. The object of this precaution is obvious, but this salutary check would be removed if the two departments were amalgamated. Under these circumstances, I would leave the Towjih Department as it now is, under the supervision of the head ministerial officer of the Collector's office. Alteration of the latest dates of payment of Government revenue. — {^Paragraph 224 of the report.) 64. The next suggestion made in connection with the Towjih Department is to appoint " three or four kist days for every single kist in districts in which the pressure of work at kist times is great, and to apportion them among the estates according to the towjih numbers." The suggestion is made to lighten the work at the kist time. The mode in which the system, so proposed, is to be worked is thus sketched out in paragraph 224. " For example, take the case of Patna, where the number of estates on the revenue roll was over 8,000 last year. The latest dates of payment are the 7th June, 28th September, 12th January, and 28th March. In future let there be three days for each one of these days : thus 5th, 6th, 7th June ; the 26th, 27th, and 28th September; the 10th, 11th, and 12th of January; and the 26th, 27th, and 28th March. The notification would have to set forth the following as the last dates of payment : — For estates numbered 1 to 2,000. For estates numbered 2,001 to 5,000. For estates numbered 5,001 to 8,000. 5 th June. 26th September. 1 0th January. 26th March. 6th June. 27th September. 11th January. 27th March. 7th June. 28th September. 12th January. 28th March." The effect of this plan would be that there would be 12 kists or latest days of payment of Government revenue during the year, instead of four as at present. It seems to me that it would be difficult, if not impracticable, to distribute by mere " towjih numbers" the estates over the several kists. The process would lead to confusion and mistakes to the detriment of the public, to whom the system will be, I fear, unintelligible. The mere towjih numbers would not be a sufficient and precise indication of the identity of the estates to which the notifications would refer ; and unless the zemindars and their agents be allowed to have free and frequent access to the towjih registers, it would be impossible for them to know the exact days when the revenue of their estates is to be paid. The proposed arrangement would also cause confusion in the case of a proprietor who happens to own more than one estate, which is not unfrequently the case. One of his estates may bear a number within the first range, viz. 1 to 2,000, another may belong to the next batch, viz. 2,001 to 5,000, and the third to the last, i.e. 5,001 to 8,000. He would naturally like to pay the revenue of all his estates by one challan and at one and the same time ; but the proposed system, which has for its object the diminution of press of work at kist times, would afford the towjih navis or the accountant a good excuse for refusing to receive on the first kist day the revenue which is payable on the second or third kist day. Again, the number of estates in the several districts varies widely, ranging from 487 (in Poori) to 29,803 (in Chittagong). It will therefore be necessary for tlie Board of Revenue to fix the latest dates of payment for almost each district — an arrangement which carries with it its own condem- nation. The remedy would be worse than the disease. ( 36 ) • Section I, Chapter XIV of ,, ^^' ^* fff ^*S^ '^\^'* ^^^^es* of payment of the Board's Kules, volume I. the revenue ot the ditterent classes of estates are aa follows : — For estates bearing a revenue of Es. 10 ... ... 28th Marrh, or one kist. For estates paying a revenue of Es. 10, but not exceeding f 12th January Ks-eo ... ... ... ... ... i 28th March For estates paying a revenue of Es. 50, but not exceeding f f^'M""® Es. 100 i 12th January ••• (28th March r28th June For estates paying a revenue exceeding Es. 100 \ ?^*^ September f ^ , . , * j 12tn .January ( (^28th March ) This arrangement works smoothly, and I do not consider it would bo expe- dient to alter it. The pressure of work at kist times will remain all the same whether we have four kists or twelve kists, as there will always be a rush on the latest day. Simplification of Return Xor the land revenue return. — {Paragraph 220 of the report.) 66. I agree generally in the suggestions made by my colleagues regard- ing the simplification of this return. With regard to the treatment of niali- kana allowance, however, my views are not quite in accord with theirs. They think that when malikana is allowed under the following circumstances, it need not be shown in the towjih accounts and returns : — " (I) When a zemindar, in response to a call from the Collector, specifies the highest jama at which he is willing to engage, an allow- ance adjusted according to the amount of the tender (Regula- tion VII of 1822, section 5, clause 3). (II) When a zemindar, in response to a call from the Collector, fails to make a tender, an allowance adjusted on the basis of the revenue of the last year before the estate was taken under direct management (ibid.).'''' In these two cases the allowance is, it is remarked, " fixed and unalterable so long as the proprietor remains excluded from settlement and does not depend upon the amount collected. " But in both these cases the recusant zemindars have the right of re-entry, and the rents of the estates fluctuate with the periodical settlements, the term of such settlements being limited to 12 years. Nor can such estates be kept under direct management beyond that period (section 3, Regulation VII of 1822). Such being the case, the malikana allowance on account of these estates should, I think, be shown in the towjih accounts. 67. As regards the malikana in Behar, I would note that the character of it differs from the ordinary malikana allowed under section 5, Regulation VII of 1822. I allude to the malikana which existed from before the time of the permanent settlement, which is thus noticed in Sir John Shore's Minute : — " The proprietors of the soil in Behar universally claim and possess a right of malikana, which, whenever they are dispossessed of the management of their lands, they receive from the ' amul' as well as from the tenants of jagheers and proprietors of Altumghar. In Bengal no such custom has ever been formally established, although there is some affiuity between this and the allowance of mos/mia." This class of malikana was specially recognised by Regulation VI II of 1793, in accordance with the views expressed by Sir John Shore in his minute of the 18th September 1789, from which I make the following extract : — " In all eases in which the zemindars have resigned the management of their lands retaining possession of the malikanah, or tithe, it should, 1 think, be established as a general rule that the whole be re-annexed, and that they be required to enter into engagements for the whole zemiudary, including the malikanah ; if they decline, the settlement should be made with others, and the zemindar receive his malikanah in money. " All grants of malikanah confirmed by the supreme authority are of course to be excepted from this rule." *»**•«» ( 37 ) The malikana in Behar is tlius of a two-fold character: — (i) Malikana allowed to proprietors who declined engaging for the jumma proposed to tliem at the time of the permanent settle- ment, and whose lands were consequently permanently settled, or let in farm, or held khas (sections 38 and 44, Regula- tion VIII of 1793). (ii) Malikana lands held under grants confirmed by the Governor- General in Council (section 38, Regulation VIII of 1793). The malikana under class (i) is fixed, but in the case of zemindars whose estates have not been permanently settled, and who have still a right of entry, accounts should, I think, be kept in the Towjih Department. The persons who receive this allowance are called " malikanadars," and are required to register their rights in the General Register A, Part I, the Board having, on a reference made by the Commissioner of Patna in 1879, held thus: — " Strictly speaking, the term " malikanadars," or recipients of malikana. includes those only who possess a distinct and unalienable right of proprietorship, such as in iaot constitutes an interest in land, and those persons only who are in receipt of a fixed percentage on farm rents or khas collections should have their interests recorded in Part I of the General Eegis- ter A. " Treasunj Department. 68. The revision of establishment in the Treasury Department has been made on different princii^les from those followed in the case of the General and Accounts Departments. The treasuries have been divided into three classes, according to the amount of work, namely — Class I. — Where the number of items of receipts and payments exceed 100,000. ,, II. — Where the number of items of receipts and payments is less than 100,000 and more than 50,000, ,, III. — Where the number of items of receipts and payments is less than 50,000. The only objection to which this classification is open is that it is based on the figures of one year only. The reduction of clerks in this department amounts to 36, but on what principle the reduction has been proposed is not clear. Nazir''s Department. 69. The establishment in this department has been regulated according to the amount of work, as measured by the number of processes served, the scale allotted being as follows : — In three districts, one nazir and four assistants. In four districts, one nazir and two assistants. In 1 6 districts, one nazir and one assistant. In 13 districts, one nazir but no assistant. This classification will be seriously affected by the operation of the Bengal Tenancy Act. On a recent inspection of the 24-Pergunnahs CoUec- tcrate I found that the work under this Act had considerably increased, resulting in the appointment of three extra clerks in the Nazir's Department. The duties of the nazir in the 24-Pergunnahs are very heavy, as found by me on personal inspection. I would place this district in the first class, and, having regard to the increased work which the operation of the Tenancy Act is sure to entail, would let the present strength remain untouched. Non-Regulation Provinces. 70. The numerical strength of the establishments attached to the offices in the Non-Regulation Provinces has been reduced by 52 men. This reduction appears to be wholly based on the system of amalgamation. How far this ( 38 ) reduction IS practicable, I am not in a position to say. But as the recommend- ation is based on the result of a personal inspection of some of the offices by Mr. Grimley, I am inclined to accept it. Commissioner's Office. 71. I object to the plan proposed for the establishment of the Commis- sioners' offices. As in the case of districts, the relative importance of divisions has been measured by one test only, viz. the amount of work. The only point in which the standard differs here is that it embraces a period of three years instead of one, as in the case of districts. The period selected is 1875-76, 1880-81, and 1884-85, instead of the three last years. 72. Judged by the amount of work for this period, as exhibited in the table appended to paragraph 241, the divisions have been arranged in the following order : — 1. Patna. 2. Bhagulpore. 3. Presidency. 4. Orissa. 9. Chota Nagpore. 5. Dacca. 6. Burdwan. 7. Eajshahye. 8. Chittagong. The table is manifestly defective, in that it shows the work in the Revenue Department only, omitting altogether the work in the Judicial and General Departments in the office of the Commissioner. Thus, the data on which mv colleagues have arrived at their conclusions are insufficient. I have collected the figures for all the departments in the office of Commissioners, and, adopting the same method as that followed in the case of districts, I have prepared a statistical table, marked E, which shows the relative importance of divisions in every point of view. The combined results place the divisions in the follow- ing order : — 1. 2. 3. 4. Patna. Presidency. Dacca. Bhagulpore. 9. Orissa. 5. Burdwan. 6. Eajshahye. 7. Chittagong. 8. Chota Nagpore. 73. Taking the amount of work, as shown in the subjoined table, the divisions stand thus: — 1. Patna. 2. Presidency. 3. Dacca. 4. Bhagulpore. 9. Chota Nagpore. 5. Chittagong. 6. Burdwan. 7. Orissa. 8. Eajshahye. 5 6 7 8 9 10 veraee number ot correspondence other ;han revetme in 188:i-8t, 1884-85, and 1885-8a. k si ? O verage number ot bills and returns in ISsi-SS. 1883.8*, and 1884-85. 1 ■28 00 a B 3 o ■«; <1 o e< Division. S a 2 oo la 1. Burdwan 2. Presidency 8. Eajshahye 4. Dacca b. Chittagong 6. Patna 7. Bhagulpore 8. Orissa ». Chota Nagpore 192 502 76 679 1,660 1,417 296 172 86 7,44.? 10,220 6,674 8,163 6,651 8.109 8,887 8,745 4,271 8,092 6 2,571 5 22 18,123 2 2,018 7 14 9,354 3 2,1122 4 23 6,812 6 2,775 8 16 8,759 4 1,976 8 21 IS, 126 1 4,168 2 10 !>,907 9 4,269 1 17 6.809 7 2,292 6 23 6,329 8 1,099 9 34 These figures affect materially the calculations made in respect of the outturn of work done in these offices. According to the figures arrived at by my colleagues, each clerk disposes of, it is said, " on an average from one to two items, the mean being one and a half per diem ;" but this small outturn is due to the fact of the establishment of the entire office being included, and the work of departments other than the Revenue being excluded from the calculation. My colleagues have, however, on the incomplete data embodied ( 39 ) in their table, reduced the present number of men employed in these offices from 176 to 125, or to the extent of 51, as distributed below: — Percentage of reduction. Fatna ... ... ... ... ... 8 Presidency ... ... ... ... .._ 7 Bhagulpore ... ... ... ... .^. 7 Dacca ... ... ... ... ... 7 Rajshahye ... ... ... ... ..' 2 Burdwan ... ... ... ... ... g Chittagong ... ... ... ... 5 Orissa ... ... ... ... ... q Chota Nagpore ... ... ... ... ... y 51 The proposed reduction is, liowever, intended to be prospective, it being wholly contingent on the sanction of our entire scheme for reduction and simplification of work, as will be seen from the following observations made by my colleagues: — " It -will of course be not possible to reduce the establishments (in Commissioners' offices) to this (proposed scale) at once. If our suggestions are adopted, Commissioners will doubt- less find that the work in their offices will decrease very much, and it will then be for them to bring their establishments down to the proposed scale." To what extent the suggestions for reduction of work will receive the sanction of Government it is impossible to predict ; nor is it possible at present to forecast precisely the amount of reduction which would be effected in the work, and with it, in the strength of the establishment. That the work in the Commissioners' offices is at present very heavy, and that the present estab- lishment cannot well cope with it, I can testify from my personal knowledge ; and it seems to me that we cannot look for any, if at all, reduction in this direction. The reduction proposed by my colleagues, which are only pros- pective, may therefore be omitted from the proposed scheme of reduction. 74. There is one feature worthy of note in the scale of salaries proposed by my colleagues for the Commissioners' establishments, . Th^ sfiale is lower than that proposed for Collectors' offices. On what principle this broad and invidious distinction his been ■ made has not been stated. That the establishment of a controlling office should be placed on a lower scale of salary than that of a subordinate offi-ce seems to me to be an undesirable policy ; and if it were followed, the establishment of every controlling office would be placed at a lower scale than that of the offices over which its control extends. If the Commissioners' establishments be placed on a lower footing than that of the district officers, the office of the Board of Revenue, which controls the work of Commissioners, ought to have a scale of establishment lower than that allowed to the Conmiissioner's office, and the Bengal Secretariat, the next controlling office, a further lower scale. I regret I cannot agree to a scheme which seems to me to be unreasonable. It cannot be denied that clerks in the higher and central offices of supervision and control should be more efficient than those employed in subordinate offices. The cost of living in the head-quarters of a division is, moreover, comparatively speaking, higher than in the head-quarters of districts. Under these circum- stances, I would place the clerks in the Commissioner's office at least on the same footing as that of the district offices — a policy which has been hitherto followed. 75. Another noticeable feature of the scheme as regards the scale of' establishment proposed for the offices of Commissioners of Divisions is that,^ excepting the Patna and Presidency Divisions, where the head ministerial officers are allowed a salary of Rs. 225 each, the salary allotted to the head ministerial officers in other Commissioners' offices is Rs. 200. The result is that the head clerks of the Presidency and Patna Commissioners' offices get a small increase of Rs. 25 only over the maximum salary they now receive, while the rest get almost the same pay as at present. ( 40 ) The Net Result of the Scheme. 76. The net result of the scheme proposed by my colleagues is that the numerical strength of the present establishment has been reduced to the extent of 549 men, as distributed below : — District offices. General Department Account and Tow jih Treasury ••• Record Department Nazir's Department I)istrict offices in Non-Eegulation Districts Subdivisions Commissioners' offices Grand Total Present Proposed Decrease scale. scale. 1,116 843 273 349 279 70 199 162 37 163 ]24 39 94 69 25 231 179 52 2,152 1,656 496 555 553 2- 176 125 51 2,883 2,334 549 77. The net financial effect of the proposed arrangement, as compared with the present one, is shown in the subjoined table : — District establishment Subdivisions Commissioner's office Present cost. Rs. 80,029 16.761. 9,040 1,05,833 Proposed cost. Rs. 79, -285 19,602 9,165 l,08,(i52 Increase. Rs. 2,838 2,963 Decrease. Rs. 744 r44 The proposed scheme thus involves an additional expenditure of Rs. 2,219 per mensem, or Rs. 26,628 per annum. 78. I have already stated at length my reasons for considering why I do not agree in the proposed scheme, which involves an unduly large reduction in the present establishment, and which also entails a large additional expen- diture. I have also given my reasons for advocating the system of progres- sive salaries. I need not therefore recapitulate them here. All that I need say is that the superiority of this system over that of fixed salaries is beyond question from both financial and administrative points of view. If any further proof were needed to demonstrate this, it would be furnished by the following comparative table, which shows the net results under the two S3'stems, assum- ing that the proposals made by my colleagues regarding the reduction in the numei'ical strength of the establishment are accepted : — Fixed Scalb. Peogbessivb Scale. Offices. Present 1 Proposed cost. cost. Difference. Present cost. Proposed cost. Difference. Decrease. Increase. Decrease. Increase. Es. Rs. . Rs. Rs. Ks. Rs. Rs Rs. District establishment 80,029 79,285 744 80,029 73,004 7,025 Subdivisional establishments 16,781 19,602 2,838 16,76* 17,981 1,217 Commiksioner's ofHce establisnments »,040 9,165 125 9,040 8,454 586 Netl 2,219 Nett 6,394 There will be nn increase of Rs. (2,219 x Vl\ 26,628 per annum. There will s per atmuir saving of Rs. (6,,194 x 12) 76.728 ( 41 ) 79. The result of the comparison is that the scheme proposed by my colleagues involves an increased cost of Rs. 26,628 per annum and a reduction of the numerical strength of the establishment to the extent of 598 men, while the scheme of progressive salaries would, if adopted, effect a saving of Rs. 76,728 per annum, as illustrated in statement F. This savin" may with advantage be applied to the maintenance of the present establish- ment as far as may be possible. Such an arrangement will lead to a far smaller reduction of men without impairing the efficiency of the offices in the slightest degree. It will at the same time give the clerks an appreciable increase of pay. 80. How remarkable the growth of work has been in district offices and in the administration generally, the historical sketch of the administrative system given in Chapter II of the report clearly shows ; and with new legis- lative enactments and fresh administrative measures, the work goes on increasing steadily every year. In illustration of this, I would point to the Bengal Tenancy and the Local Self-Government Acts, two recent measures which have already begun to press upon the district establishments, but the work in connection with which has not been taken into consideration in regulating the strength of establishments. That the district officers, and with them their establishments, are now overworked, is well known ; and it is desirable in the interests of the public service that adequate provision should be made to cope with the vast and ever-increasing mass of work that falls on their shoulders. No arithmetical calculation can be safely relied upon for determining the exact staff that would be needed. Any conclusions based on such calcu- lation can never be expected to hold good for any length of time, and they must be affected by the change of circumstances and the progress of the country. Reductions should therefore be made with great caution, and a reasonable margin left for work which any future administrative measure may entail, so as to avoid the necessity for entertaining extra establishments on every such occasion. CHAPTER XIII. Tents. — {^Paragraph 264 of the Report.) 81. I agree generally in the recommendations contained in this chapter. With regard, however, to the Patna Division, I am inclined to think that it should be treated exceptionally. There are some subdivisions in it which are cot easy of access. These are — 1. Bhobooa ... ... ... j j^ gi,,ij^i,aj_ 2. Sasseram ... .., ... J .3. Behar ... ... ... la Patna. 4. Nowada ... ... -"llaQya. 5. Aurungabad ... ... ... J •' 6. Gropalgunge ... ... ... In Sarun. 7. Madhubanee ... ... ... In Durbhunga. It is the practice with the Commissioner of the Patna Division to visit frequently the interior of the subdivisions, making slow marches through rural tracts. Considering the vast area of the division, which is larger than even one or two provinces, I would recommend that the Commissioner of the Patna Division be allowed four tents of the size asked for by him. As regards the durbar sliamianah, I am inclined, from my personal experience, to support Mr. Halliday's proposal. Durbars are much more frequent at Patna than elsewhere. I know of several durbars held by Viceroys and Lieutenant-Grovernors, not to speak of the great durbar held by His Royal Highness the Prince of Wales. On such occasions durbar tents and shamianahs had to be borrowed from the Behar Rajahs. On one occasion the Commissioner bad to borrow a shaniianah from a ferry contractor for a durbar held by the Lieutenant-Governor. ( 42 ) 82. To sum up. The points in which I have differed from my colleagues are — 1. Abolition of certain returns (Nos. Ill and VA) (paragraph 3). 2. The suggestion to restrict the powers of Commissioners and Collectors to call for returns (paragraph 4). 3. The proposal to pass a Delegating Act (paragraphs 5 — 9). 4. Classification of districts (paragraphs 12 — 31). 5. Reduction of establishment in the General Department of district offices (paragraphs 32 — 39). 6. Gradation of head ministerial officers (paragraph 41). 7. The adoption of the system of fixed salaries (paragraphs 42 — 48 and 78 and 79). 8. Classification of districts for the purpose of regulating the establish- ments in the Account Department (paragraphs 49 — 55). 9. Reduction in the number of towjih clerks (paragraphs 56 and 57). 10. Amalgamation of the Towjih and Accounts Departments (para- graphs 58 — 63). 11. Alteration of the latest dates of payment of Government revenue (paragraphs 64 and 65). 12. Exclusion of certain items of malikana allowance from the towjih accounts and returns (paragraphs 66 and 67). 13. Reduction of establishment in the Nazir's Department (para- graph 69). 14. Reduction of establishments in the Commissioner's office and adoption of a lower scale of salary in those offices than that proposed for the district offices (paragraphs 71 — 75). 15. The number of tents to be sanctioned for the Commissioner of the Patna Division (paragraph 80). 83. I have also been obliged to differ from my colleagues in respect of the observations recorded by them on certain points discussed in Chapters VIII and X of the report (paragraphs 10 and 11). 84. I am fully conscious that in writing this note I have not been able to condense my ideas in many places, or to fully work out my arguments in others. This is due to the peculiar circumstances under which it had to be written. It was not till the termination of the discussions of the Commission in the latter part of June that I found myself placed in the awkward posi- tion of a dissentient member. Having then left the Commission and rejoined my substantive appointment, I was obliged, in order to avoid delay, to confine myself to a summary of the principal reasons which led me to differ in opinion from my colleagues. It is likely that this has led to some obscurity of expression in certain places. But I can only express my regret for it. DURGAGATI BANERJEA. The 17th August 1886. 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'^94^•'^'^ ooosoia^ pi94'«aD picoco iH04t>to«1 T-I03I> 03M93pinCO pi94p190O493p194 rHp194 PH 93919493 91 940491 ^p1 p-i«ioo43iE- lotDriioo ^t--*-?!!© pioje»-i 9aoo» (eoo93>0'*'-'g SE^?B;S 2SS 93 04 93 r' 04 91 pH pi rl 93 CO COM Ofl f^ r1 04 pi 94 pi CO 94 94 p1 SO rl 94 93 9493 9193 php194 JlSolOTM 51p1 f5 p-939193 9395 n04rHOt rlOlM tr~Ui9iCCt^ M3pietOt> OnoOOOtO '«C*pH-« nod's COO»3030^tO OlMOta ?3^*' 94 93 93 i-p1p1 r-t WNwSfH ^'"^^ *^ot n94 P1939493 94p1»491 95«0 94r-Q0t>'*r- ■*oSi— oio o4eO"*«oo ■*pi(coo e4pno eotc3>94iaC'>o O93coo "'SG f-lC091p1p^93 91r-<949l01939193(Op1 pHpl 04 tS4 COnp-«9493 •-.9304 194940000 p^OSt-tOsdS « « 00 •* 01 OS rl ©4 91 ^ OO (M ■¥! Oi 2 "* K ^ S JS S Tl 95r-1S0rHp1 t-lpH npl93 rlpl ^p^p^p1pi93p1 n9393 ^rt^*' i54r.,94 1-104 94 04 04 93 94 pi rl C4 94 93** lOCDCptaia^f p19194etO '^tOtO'^tO 10(0094 ^(CCO kOtOIOeO«D«(P CDlOtO^ CDCD^ 9404 93 Pi 93pi 93 91 n pi 94 Ol pi Fi iH 04 r^ pi 93 r- 94 04 ososifrjior- ■>^osoao« 9i"*coio«3 t^osoop^ »-t^9S cetcoieoe^ioao Opi»o© ?*S;S 940493 9393 p1O4O404 9494 9304 r-i r-* O4048O rlrl iHnpipl93 piCOCO P19493 9?93 P1949494 04 p1 93 93 p-l « pi 04 9193 04 fi pi pi pi 93 iH 04 93 O S§.9 ^~i 1- a a s 3i 3 S life I fel^. ■«»£ =?■§§! " 5* =.2 I a o. n J3 ( 44 ) B. [referred to in paragraph 30.] Statement showing the order of districts according to the total amount of work as shown in Appendix LIX. Order according Order accord- Order accord- Order accord- to correspond- ence in Slagis- Total of the preceding four columns. Order accord- DI8TBICT8. ing to oolnmn ing to column ing to column ing to the 18, "revenue cases." 19, "criminal cases.'* 20, "certificate cases." trate's and Col- lector's offices' preceding column. in 1884-85. -Bunlwan 9 9 24 13 54 10 Bankoora S3 36 28 31 129 31 Beerbhoom 30 34 31 29 124 29 Midnapore Hooghly 4 7 2 6 19 2 10 S 8 10 SI 3 Howrali 37 4 87 23 101 23 24-Perg:unnah8 17 1 16 1 35 4 Nuddea 22 11 33 7 73 17 Jessore 25 12 27 3 67 IS Ehulna 34 80 80 17 111 26 Moorshedabad 20 10 28 IS 71 16 Dinagepore Rajsnanye 24 24 26 37 111 26 26 29 34 25 114 26 Rungpore 27 25 32 15 99 22 Bogra Pubna 35 85 36 86 141 32 32 31 22 34 119 27 Dacca 8 6 9 8 31 3 Furreedpore 18 17 18 22 75 18 Backergunge 28 8 11 20 67 13 Mymenaingh 12 6 17 4 38 6 Tipperah 21 16 19 26 82 19 Chittagong 1 28 4 16 49 7 Noakholly 19 82 20 88 104 24 Patna 3 2 10 2 17 1 Gya 16 13 14 9 62 9 Shahabad 11 14 6 6 36 6 Mozuflerpor© 7 22 7 24 6 japjQ '6 uninias o\ iurpirxat J9pj0 ■g unmios 0) Saipjoaos j»pJO "i nmnioa o? Saipjossn japiQ *9 nomioa on iai^ioxn jap-io •8 aton[oo O} Saipjooai JSpjQ > ncunioo 0} Sutpaoasv JdpjQ •8 uranioo oj iiaipjoaov japao "5 uointoo 0} SuipjoooB japJQ •S8-f88t paB't8-S88t '88-2881 m sujtijoj puB 8[[iq JO asqianu e^BJSAV go go* •99-5881 puB *fi8-t88I 'f'8-S>*8l ui anu8A9J ntiq:^ aaqio eouapuodswioo aa-BasAV •S8-f88T paB *f'8-R88l *8e-Z88l "I 9oudpuods -0X103 ena3A9i eSejaAV •Qg-f-RgT pae 't8-E8Sl 'fi8-?88T UI siBoddB JO jaquinu eitBaoAV 'fi8"*88l ^! 8^93 S31J0AV oiiqnd puB ssdo p^oj jo (junoxn? •fi8-t88T HI xb:j osu90!l JO ijunorav •98-f88T ni 9tiU9A9J dni«;a jo ^unooiv '58*^881 ui enu9Aaj 9sioi9 jo tjunoiuv *e8*f88I ut enuaAOi putii jo lunoiay •BUOisiAipqns jo jgqoinfj; *B)Ou:)sip joaaqratiji 'uoi^Bindoj •«3JV >Q^'^n{X>e4r-4WO le N CO ee e» ■* 00 94 n o) 04 us t* 00 « W 09 r- »-i lo « «j W r4 m lO 00 99 •-I t- ei n CO CO ec >a OS -H -* 94 04 04 d Vi i-rf s s O t« 00 oo cj I. N ef ^ 9 a g i « n % OS 8" 64 rH r-( S S S 3 9 S i g s s ^' u s' ss CO «■ «o I-< oo OS oa la «> M -* CO « « « «* * ■* t» •o CO ■* >a rH a £ S i I =1 3 @ S I I I I ( 48 ) F. [referred to in paragraph 79.] Statement shoicing the averaye monthly cost of the proposed establishments on progressive salaries. 1 2 S 4 s 6 7 Gbadsb. Progressive salaries rising to the maximum in five years. Rate of increment. Average monthly cost of a post in each grade. Number of clerks required. Total cost. Remarks. District EstabUshments. Rs. Rs. Es. A. Rs. A. 1st 200-260 10 237 8 7 1,662 8 2nd 176—225 10 212 8 11 2,837 8 3rd 150-200 10 187 8 13 2,4.87 8 4th 12.'i-175 10 162 8 26 4,225 sth 100—150 10 137 8 20 2,750 6th 76—125 10 112 8 S3 3.712 8 7th 60-100 8 Oil 61 4,590 8th 60—80 4 75 29 2,176 8th 65-76 4 70 86 6,020 11th 45-65 4 60 32 1,920 18th 35—60 3 46 4 125 6,781 4 16th 26-40 3 S6 4 270 6,787 8 leth 20-30 2 27 8 872 23,980 17th 20 Fixed 20 7 140 Under the rules of 18th IB 15 80 1,200 the Financial Department, the average cost in Total 1,662 72,718 12 Local allowances 285 column 4 has been calculated at the minimum plus Total 73,003 12 three fourths of the difference . ^ubdivisional Establishments. between the minimum and 8th 60—80 4 75 10 750 the maximum. 10th 60— 7fl 4 65 49 3,185 12th 40-60 4 55 SO 1,650 13th 35-50 3 46 4 11 508 12 nth 30—45 3 41 4 49 ?.021 4 15th 26—40 3 36 4 81 1.123 12 leth 20—30 2 27 8 280 7,700 17th 20 Fixed 20 11 220 19th 12 12 I 12 20th 10 Total ... Coti 10 81 810 663 17,980 12 • nmissioner's Office Eetablishmei Its. 2nd 175-225 10 212 8 2 425 8rd 160-21)0 10 187 8 7 1,312 8 4th 125-175 10 162 8 1 162 8 6th lnO— 160 10 137 8 2 275 6th 75—125 10 112 8 6 675 7th 60-100 8 90 12 1,1180 9th 66—75 4 70 32 2,240 ISih 36-60 3 46 4 21 971 4 16th 25-40 3 36 4 18 653 8 - 16th 20— 8U Total Geand Toial 2 27 8 24 660 125 8,453 12 99,438 4 .Abstract. Oppices. ristrict offices Subdivisional offices Commissioners* offices Total Present cost. Rs. 80,029 16,764 9,040 1,06,833 Proposed cost at fixed pay. Rs. 79,285 19,608 9,165 1,08,062 Proposed cost on progressive pay. Rs. 73,004 17,981 8,454 99,439 Excess charge under the fixed system Savings under the pi-ogresaive system Total gain under the progressive system over the fixed system Bs. Rs. 1,08,052 — 1,06,833 : 1,06,833 — 09,439 = Rs. • 2,219 excess. '6,394 less. 8,618 Beg. No. 18193J-432-1S-1-87. NOTE BY THE PRESIDENT AND SENIOE MEMBER OP THE SALAEIES COMMISSION ON BABOO DURGAGATI BANEEJI'S MINUTE OF DISSENT. The records referred to ia the Commission's report, as well as other papers which we consulted during the progress of the enquiry, were left in charge of Mr. Grimley, and it is partly owing to his prolonged absence from Calcutta on tour since Babu D. G. Banerji's minute of dissent reached us, and partly to Mr. Beames' going on leave and subsequent reversion to his substantive appointment at Burdwan, that we have been unable to make any concerted examination of his remarks. There has thus been some unavoidable delay in preparing the following observations. In the first place we must express surprise that our colleague's objections should traverse a much wider range of ground than they occupied when the report was signed At that time he had only signified his intention of writing a note of dissent in respect of certain portions of Chapter XI, and had expressed his approval of the rest of the report. His attitude, however, towards us while the draft report was under discussion, which we have described in previous correspondence with Government, ought perhaps in some measure to have prepared us for the shifting character of his views. No further remark therefore on this point is necessary. It only remains to make such comments on his note as may seem to be required for the elucidation of the subject, and in these we shall endeavour to be as brief as possible. Returns. 2. Chapter III^ paragrapJi^, returns III and VA. — The arguments given for the retention of these returns might with a slight "When a new department U first TrY> ^ j 'ii- j ^ ii iT_ i organised. ov& fresh undertaking com- difference bo urgod With regard to all the returns menced, it may perhaps be advisable "which We haVO propOSod tO aboHsh, and it wiU bs that the several items of work should /• rt j.\l -j u ii j.i_ j. be recorded in strict detail, and ihe for Government to considcr whether they out- action taken in particuUir cases be "weiffh the reasons sct forth in paragraphs 49 and 52 precisely noted, not only for the sake /■ ,V , -nr i i j • ii ii ii i- of affording information to the central of the report. We should cspecially call attention office of control, but as precedents and ^0 the principle enunciated in the closing sentences guides to future work in the depart- n *■ ino Ji ij-ii ment or undertaking concerned ; but of paragraph 38, and here reproduced m the as soon as the work has been established margin, which should guide Controlling officers in on a sound and satisfactory basis, the ° ., . , -P i ii i i necessity of minutely recording and prescribing retums, and as regards the two returns reporting every^detaii may be said to ^j^ question, WO may say that, howovcr usef ul they no ongei. -were when first instituted, they have fulfilled their task, and need no longer be maintained. Mr. Grimley can speak with some authority as regards excise return No. VA, as he, as Secretary to the Board of Revenue, was prominently concerned in its institution at the time the auction, system was first extended to the mofussil, and he can confidently say that the main object of the return was to enable the Board to see that the district officers rightly apprehended and gave proper efEect to the new principle of excise settlement. Now that the auction system has taken root in the mofussil generally, there is no further need for the return. Unauthorised returns. 3. Our colleague has not taken the trouble to understand our recommenda- tions. It is not proposed absolutely to take away from Collectors and pommis- sioners the power of calling for returns. What we intended is to limit the power to special or temporary occasions. Both Commissioners and Collectors will still be able to ask for information in a tabular form, but the form should not be allowed to be kept up as a periodical return without the sanction of Government. 'Ihe excessive number of these unauthorized returns is almost in itself a conclusive argument against their retention. CHAPTER XI. 4. The next point of dissent is in connection with the tests we have adopted for determining the relative importance of districts, and the dis- sent amounts to no more than this, that if we had adopted certain otlier ( 2 ) tests selected by our colleague, the results would have been more accurate. There would perhaps have been some point in this objection, if we had claimed perfect accuracy for the tests we have employed, and had regulated the proposed establishments strictly in accordance with their results, giving to the district which comes out first the largest establishment, and to the second district the next largest, and so on in a descending scale, with properly adjusted difEerences, until the district last in the list was reached ; but as a matter of fact we have done nothing of the kind. Both in the introductory remarks concerning the nature of the tests, and elsewhere in the chapter, we have been careful to guard against any misconception on this head, by pointing out that the results obtained therefrom were only approx- imate, and if employed as data for fixing the strength of establishments would require to be supplemented by the knowledge which we possessed of local peculiarities and other special circumstances. Possibly the tests suggested by Baboo D. G. Banerji will give different results, — though on this point there is some room for doubt, and in any case the difference will be trifling and unim- portant,— but the main question of establishment will not be effected, seeing that we do not propose to regulate the establishment in strict accordance with these results. The new calculations offered by Babu D ft. Banerji, though interesting from a statistical point of view, represent so much lost labour, seeing in how small a degree the real issue is affected thereby. There will therefore be no practical object served by examining them closely and contrasting them with the figures contained in the report, and exposing the incorrect conclusions which the compiler has drawn from them. But there are some remarks which we cannot pass over without comment. In paragraph 14 he writes:" I would- observe that one year's figures, on which the conclusions have been mainly based, do not afford a sufficient or safe test for the purpose." This criticism, which we must characterise as extremely disingenuous, is entirely misleading. It is quite possible that the average of the three preceding years' figures would give more satisfactory results than those afforded by one year's figures, but the fact remains that when we first met in April 1885 and considered in what form information should be called from district officers, we deliberately decided to select the years 1875-76, 1880-81 and 1884-85, and the reasons given for making the selection are re-counted in paragraph 205 of the report. At the time in question our colleague did not demur to the adoption of these three years' figures, or propose to take any other three years. We have already explained in paragraph 210 the reasons which influenced us, after collecting the figures for three years, in basing the calculations mainly on those of the last year. It was not in fact till the report was in Press some thirteen months later that our colleague began to press for three years' figures, which — and on this we lay great stress — could only have been obtained at the cost of much trouble to district officers, and by delaying the submission of the report till some months after its due date, and so prolonging the period of the appointment of the Commission, and even had new figures been obtained and fresh calculations made, it is extremely problematic whether the results would have placed us iu a more favourable position for determining the scale of district establishments than those we had obtained by the previously selected tests, 5. The annexed comparative statement of revenue cases disposed of during the three years 1882-83, lh83-84, and 1884-85, will bear out this assertion. The order of the districts according to the figures of these three years and according to those of 1884-85 is very nearly the same The first nine districts remain still among the first group of ten districts Balasore which stand 11th rises to the 9th place, while Hooghly which is 10th goes down to the 11th. Similarly, in the last group of ten districts all, except Malda, remain in the group. We would here reproduce an extract from our letter No. 55 of the 1st September last, regarding the cause of action adopted by our colleague: — " We would also call attention to the fact sufficiently patent from every chapter of the report that our general line of action was decided upon so early as May 1885, or thirteen months before the draft of chapter XI was written, and that, as stated in paragraph 2, chapter I, * we were able to lay down at an early stage certain general lines from which we have not in any material points deviated.' During all these thirteen months our colleague never even hinted ( 3 ) at any disapproval of the lines on which we were all working. It was not till he saw the classification of districts resulting from this preconcerted system of working that he announced his intention of dissenting. If we assume as in common courtesy to our colleague we are bound to do, that he had the system on which we were working clearly present to his mind throughout the whole time covered by our enquiries, it is not unreasonable to expect that he should bo able at any moment to put in paper his reasons for disapproving of the results brought out by that system. If he intelligently weighed and carefully noted from time to time the conclusions to which our enquiries and the inform- ation collected by us were irresistibly leading us, he might and indeed ought to have pointed out six months ago any grounds he might have had for holdino- that those enquiries were leading up to conclusions which he disapproved of. Had he done so, we should then have instituted further enquiries in order to test the soundness of those conclusions. But it. was obviously embarrassing and unfair to question at the last moment the accuracy or completeness of the figures received from district ofiicers, on which all our intricate and elaborate calculations had been based ; and it was still more so to demand further time for the purpose of going through a series of fresh calculations. Facts are stubboi'n things ; our recommendations in chapter XI are not mere caprices or the individual theories of any member of the Commission, but rigidly logical deductions carefully argued out from the facts and figures before us. If those deductions are not in harmony with our colleague's preconceived ideas, so much the worse for those ideas. The figures had been in our hands for months, and had our colleague studied the district returns as they came in he would have had ample time to have brought his doubts and dissents to our notice, while we were arguing out the problem. He has, however, preferred to keep silence till it was too late to consider those doubts, and has allowed the Commission to dissolve itself, and the members to separate without being able to make any rejoinder to his minute of dissent, It is against this course of action which we have now, we hope, clearly shown to have been quite uncalled for, and not in the least forced upon our colleague by circum- stances that we still desire respectfully to protest." 6. It is undoubtedly true that some of the statements have been incorrectly prepared, owing to the district ofiicers not having adopted a uniform plan in counting the items of work. For instance, in the amount of correspondence returns have been included in one district, reminders in another, office orders in a third, and so on. In counting the number of processes some have taken each set of processes in each case, others each process separately. '1 he figures serve only to give us an idea of the approximate amount of work, and we accepted, them in this light and made due allowance for discrepancies in fixing the establishments For example, as regards Patna, we were aware that letters which are merely filed find entry in the register of letters issued. This point was noted by us, and in fixing the number of clerks required, one-third of the total amount of correspondence was deducted, vide note (e) of appendix XXV, but even after deduction Patna stands second in point of correspondence, and its place in Appendix XXIV remains unaltered. 7. Again, it is of no importance whether the figures for Dacca and Mymensingh of the number of witnesses are incorrect or not, inasmuch as the position of the districts would not alter even if the figures were rejected altogether from the calculation. In many instances the figures ai-e probably incorrect ; but, as stated above, they give only an approximate idea of the amount of work. At the same time we must again protest against the action of our colleague in reserving his criticism of the figures till after the report was issued. Working in common with us, it was his clear duty to have appointed out errors while the report was in progress. The Commission was not unmindful of the state and nature of work in each district when fixing the number of clerks — vide para- graph 211. According to the calculation of work in paragraph 212, Dacca and Mymensingh ought to have 16 and 20 clerks for the total amount of criminal business shown in column 8 of appendix XXV, but we have allowed ten and nine clerks respectively, vide column 12; while though 24-Pergunnahs requires threej we have allowed four clerks It is manifest, therefore, that we did not depend on mere figures, but were guided by our knowledge and experience of district requirements, supplemented by the information obtained from office ( 4 ) inspections as stated in paragraph 211. Criminal cases of themselves are no sure guide to show the amount of work in a Magistrate's office. The figures in the High Court's Adminstration Reports do not show the work of each sub-division, and the District Magistrate's office has very little, or almost nothing, to do in respect of cases in sub-divisions. On the other hand, in revenue business the entire pressure of work is at head quarters, and the sub-divisional clerks have practically little to do. Thus it will be seen that although we have taken the revenue cases for ascertaining the amount of work in the Collector's office, it was impossible to take the figures of criminal cases of the whole district for the purpose of ascertaining the amount of work in the District Magistrate's office at head-quarters. 8. The reasons for rejecting the miscellaneous business in Collector's office have not been fully quoted in paragraph 23 of the minute of dissent. Miscel- laneous business has been omitted chiefly because it includes bills, items of interest, and pension payments, and also English correspondence of all depart- ments, which have been separately noted in appendices XVIII and XXIX, and some of which, i.e., those belonging to special departments have been omitted. 9. There is another point to be looked to. The number of criminal cases of any particular sub-division does not show the amount of work of ministerial officers. In cases under the special laws, e.g., cases of public and local nuisances, and cases under the Municipal Acts and bye-laws, the Magistrate's clerks have almost nothing to do, the work being done partly by the police and partly by the establishment paid by the Municipal Committee. In police cases much of the work in respect of process-writing and entering in registers is done by the police. Then, again, the work of the clerks at head-quarters or at sub-divisions depends very much on the nature of the case. It makes an immense difference _ whether it is a heavy rioting case or a petty charge of assault or theft. In the 24-Pergunnahs the proportion of offences under special laws to the total number of true cases was in 1884, 3 to 7, while in Dacca and Mymensingh they were 3 to 11 and 1 to 9 respectively.* This Coirii'XsTrkrn^irtftrsl]; ?impje example will show that the criminal work m Dacca and Mymensmgh bears no comparison with that of 24-Pergunnahs. 10. The classification of the districts has been made in the report not with the view of finding out the importance of districts as regards population, revenue in different branches, &c., but with the object of showing how the districts stand in point of work of the General Department, of the Account and Towjih ' Departments, &c. If it were a question of precedence as to which district should be entitled to take rank above others, then every branch of administration would have to be considered in order to ascertain the relative position of each district, but our classification was made with a different object, viz., to ascertain and fix the scale of establishment to be allowed to each district according to the amount of work. A classification according to the suggestion of our colleague for the purpose of ascertaining the work and strength of establish- ment of the General Department would neither be correct, as the figures of special branches of administration have hardly any relation to the work of the General Department, nor would it be safe to ascertain from such classification the number of clerks required, as the requirements of different districts vary considerably. Reduction of Establishment. 11. The dissenting member after offering some general remarks on the principles which guided us in determining the reductions to be recommended, gives his opinion that the reduction proposed is too large, and expresses a doubt if it can be practically effected without seriously impairing the efficiency of the offices In the first place we remark that the opinion would have been more valuable if our colleague had stated what reduction would be feasible, and as he has not done this, it is hardly to be expected that we should seriously discuss his objections. In the second place we think that the time for bringing for- ward those objections was when the draft report was under discussion, and had he then favoured us with his views, it is needless to say that they would have been considered. We have explained in paragraph ^12 the method pursued in determining the extent to which work will be reduced in each district ; ( 5 ) we do not claim, as stated in the opening remarks of the paragraph, that the mode of calcuJations adopted gives abs^olutely correct results for each district, but it has the merit of proceeding according to a fixed standard. We had to choose whether we would adopt a uniform mode of calculation, or fix the establish- ments of each district, trusting to our general knowledge and experience of the requirements to guide us to a right conclusion. As a matter of fact, however, the plan adopted was a combination of both systems. We first fixed reductions according to a uniform principle, and then introduced modifications in the case of certain districts, as seemed to us necessary. This will explain why the decreases are not uniform throughout, as commented on in paragraph 35 of the note of dissent. In most of the districts named in which the reductions exceed 30 per cent., the reasons of this will be found in the fact that the districts have at present larger establishments than they actually require. Our remarks in paragraphs 207 and 208 regarding existing disparities in establishment were intended to prepare the way for this mode of dealing with the question. 12. We tried to find out by the order of the districts how they stand in point of work of each department or branch, but that order was not the exclusive guide which we followed when fixing the scale of establishment. We had to allow for inequalities and untrustworthy data, and special circumstances of districts. Thus Monghyr stands 6th and 24-Pergunnahs 7th, but the Commis- sion has allowed 35 clerks for 24-Pergunnahs and 24 for Monghyr. A Superintendent on Rs. 250 for 24-Pergunnahs and a Superintendent on Us. 225 for Monghyr. Again Chittagong stands 14th and Sarun, Gya, and Jessore stand 8th, 9th, and 10th, but 33 clerks with a Superintendent on Rs. 250 have been allowed for Chittagong, while 23, 20, and 22 clerks with a Superintendent on Rs. 225 have been allowed for Sarun, Gya, and Jessore respectively. FuTUEE Salaries. 13. _ Our colleague writes: "I submitted to my colleagues a scheme of progressive salaries with the following observations," but this is exactly what he did not do, for the remark which he quotes cannot be called a scheme, but a mere rudimentary suggestion. When he disagreed with our proposals, we were constajitly urging him to commit the details of his proposal to writing, and explain how many assistants of each class he proposed to entertain, how he would distribute them among the districts, which district should have the largest number, and which the most highly-paid officers, and to express his views on all the other matters which must necessarily be considered in connection with an establishment scheme ; but though we repeatedly begged and entreated him to state his views, and even reproached him for his inaction, he remained silent. We must therefore decline how to give any consideration to the very sketchy proposals which he has made, or to again join issue with him as to the respective merits of fixed and progressive salaries. Our preference for the former is decided and well grounded, and as regards the Durbhunga incident, we still adhere to the opinion expressed in the report. 14. We may possibly have made a mistake in paragraph 246 as to the mode of calculating the mean value of an appointment when the salary rises from the minimum to the maximum in ten years, but here we must plead that we made every endeavour to ascertain from the Accountant-General, the Financial Department of the Bengal Secretariat, and other authorities, what was the proper method of calculation, but could get no definite information on the subject. The method mentioned in the Accountant-General's letter quoted by our colleague has not been adopted in the Code, and can only therefore be regarded as a suggestion. For the sake of simplicity of calculation we took the mean pay at the minimum plus half the difference between the minimum and maximum, and as both paragraph 246 and appendix LIII were in our colleague's bands many days before the report was issued, it was his bounden duty to have pointed out the mistake — if it be a mistake — instead of waiting till after the publication of the report. However, as we merely intended to suggest in paragraph. 246 an alternative scheme of incremental salaries, the financial cost of which should be precisely the same as that of the fixed scheme proposed by us, the mistake, if any, can be easily rectified. If, however, Government thinks that the mean ( 6 ) should be f — i-2=f , the minimum and maximum salaries may be changed a below, making the mean equal to the fixed pay proposed. Thus: Minimum, 220 195 170 145 120 95 80 70 Maximum, 265 240 215 190 165 140 110 85 Mean. 250 225 200 175 150 125 100 80 Minimum, 65 60 55 50 40 35 30 20 Maximum. 80 75 70 65 65 50 45 35 Mean. 75 70 65 60 60 45 40 30 15. If, however, the Government is disposed to sanction progressive salaries reaching the maximum in five years, then according to the calculation in the Civil Account Code (minimum plus three-fourths of the difference between the minimum and the maximum is equal to the mean) the following scale may be adopted, keeping the proposed fixed pay as the mean : — Minimum. Maximum. ilean. Minimum, Maximum, Mean 220 260 250 60 80 75 195 235 225 55 75 70 170 210 200 50 70 65 145 185 175 45 65 60 120 160 150 35 55 50 95 135 125 30 50 45 85 105 100 25 45 40 65 85 80 21 33 30 Account Department. 1 6. The views expressed by Babu D. G. Banerji were considered when the report was under discussion, and as we have fully gone into the question of amalgamation of the account and taujih departments, and still adhere to the proposal, there is no special object in reasserting our opinion and the arguments on which it is based. It is only necessary to remark that in refer- ring in paragraph 59 of his note to the proposal of Mr. Barbour in 1881, our colleague has not fully understood the subject at issue The question was whether the estate's ledger should be written up from the land revenue register without reference to the chalans, or from chalans themselves, without reference to the land revenue register, and the Board decided, and rightly so, that the latter was the correct principle We have ex- plained in paragraph 223 how this check works, and how its value will not be affected by allowing the taujih clerks to work in the account department. The transfer of the revenue accounts from the Accountant-General's office to the Revenue Board on the report of the Financial Commissioners in 1865 was not specially intended as a check, but was made on ground of convenience, as the Accountant-General's department was already overburdened with work. This is apparent from paragraph 76 of the report of the Finance Commissioners. " It may be as well to observe at the outset that it appears to be very desirable that the Board should keep the revenue accounts in its own office. The Deputy Auditor and Accountant-General is so overwhelmed with a multiplicity of accounts for audit and record, that it becomes almost impossible for him to give those of each department such complete attention as should be bestowed upon them if his accounts are solely to be depended on. In accounts of this importance, where the revenue of the empire is in a great measure controlled by them, it seems highly desirable that the department specially instituted to exercise this control should have the accounts under their own eye. The Deputy Auditor and Accountant-General would furnish the Board, with a monthly statement of receipts and expenditure on account of revenue, and would periodically inspect the accounts and check them by his own." 17. The real check consists in the separation of the Account and Treasury Department, and is not affected one whit by the consideration of whether the taujih department is subordinate to the Board or the Account Department. The amalgamation of the taujih and accounts will not lessen the value of this check. ( 7 ) Alteration of the latest dates of payment of Government Revenue. 18. There are certain remarks of the dissenting member which seem to indicate that he has only partially understood the subject. For example, he remarks : — " It will therefore be necessary for the Board of Revenue to fix the latest dates of payment for almost each district, an arrangement which carries with it its own condemnation," forgetting that under the existing system the dates originally had to be determined for each district, and that even if fresh dates had to be fixed the task will not be of any great magnitude. As a matter of fact the present dates would still remain, with the addition of extra dates in certain cases. Again he writes : — " The pressure of work at kist times will remain all the same whether we have four kists or twelve kists, as there will always be a rush on the latest day," quite forgetting that the number of possible payers on the latest date must be very materially reduced by one-half, one-third, or one-fourth, &c., according as two, three or four kist days are appointed. JOHN BEAMES, President. W. H. GRIMLEY, Senior Mmler. 20th December 1886. E. D'S.— Eeg. No. 13194J— 460— 181-87. Divisions. Districts. Number of revenue cases including certificate cases in 18S2.8S. Number of revenue ca.se8 including certificate cases in 1883-84. Number of revenue cases including certificate caiics in 18S4-86. Total. Average. Order according to column 7. Order according to column 6, 1 2 S 4 S 6 7 8 9 Bengal. • Western Districts. BURDWAH . ■ Burdwan BankO' i-ah Beerbhoom Mitlnajmre Hooghly with Howrah Central Districts. e,-toi 1,798 2,5S8 37,674 8,875 6,227 3,150 2,689 40,972 9,673 4,862 1,570 2,721 49,335 8,318 17,490 6,518 7,998 1,27,981 26,766 5,8.30 2,173 2,666 42,660 8,922 82 33 82 3 U SI 34 »l 1 10 Pbesibbnct . 1 1. S4-Pergunnahs ... NudUea Jessore Khulna Moorahedabad ... 7,95(1 4,783 4,029 1,661 6,960 6,162 3,405 3,424 2,159 3,943 6,296 2,856 3,229 1,939 3,877 20,403 11,043 10,6S2 6,762 13,780 6,803 3,681 3,561 1,921 4,593 IS 28 29 34 23 17 3« 26 33 23 Rajshahti . 1 Dina^epore Rajshabye Kungpore Bogra Pubna Eastern Districts. 4,653 3,404 4,175 1,721 4,600 6,425 8,352 3,224 1,218 4,420 S,443 3,149 2,866 1.112 2,090 13,520 9,905 10,265 4,051 11,116 4,507 3,302 3,423 1.360 3,705 24 31 30 36 27 24 27 29 36 32 Dacca r 1 .< L Dacca Furreedpope Backergunge MymensinKb 6,816 6,^21 7,961 9,367 11,357 7,342 7,011 8,186 10,471 6,779 6,281 6,596 27,643 19,842 21,253 21,148 9,214 6.547 7,084 8,049 10 18 14 12 9 13 18 16 Chitiagohg . { Chittaitong NoakhoUy Tippei-ah Beeab. 79,5!0 7,725 «,854 1,90,530 7,187 5,97i 89,230 4,134 4,986 2,09,290 ]9,04« 17,812 69,763 6,349 6,937 2 19 20 2 22 2U Paiha f 1 1. Patna Gya Shnhabad Mozufferpoi-e Durbhunga SaruQ Chumparun 8,991 7,184 9,828 13,062 6,700 18,260 1,449 10,534 6.375 9,408 li.llll 8,070 14,726 1,364 10,997 6,775 11,759 14,934 6,748 19,636 1,245 30,622 20,3S4 30,996 40,097 21,618 62,522 4,068 10,174 6,778 10,332 13,366 7,173 17,507 1,353 8 17 7 6 18 5 35 8 14 7 6 15 4 35 BUAOCLPOBB. r 1 Monghyr Bhagulpore Purneah .m Maldah Obissa. 6,520 6,171 6,379 6,084 7,870 3,969 6,956 4,067 7,342 3,-;60 6,41« 2,913 20,732 13,400 17,751 12,064 6,911 4,467 S,al7 4,021 16 26 21 28 12 25 19 2S Obissa } Cuttack Pooree Balasore 1,13,517 16,782 12,711 82,086 19,941 8,838 24,051 16,692 8,122 2,20,554 6.3,418 28.701 73,618 17,806 9,900 1 4 » S 6 11 John Beames, W. n. Qrimley. £. D'S.— Beg. No. 131911-460-31-1-87. APPENDICES APPENDIX. 313 APPENDIX No. I. Eefekred to in pakagraph 2, PAGE 3, Chapter I. Minutes of the \d Meeting of the Salaries Commission held on the IWi April 1885. Present': Mr. J. Beames ... ... ... President. „ W. H. Grimley ... ... ... Senior Member. Read the Resolution of the Government of Bengal, dated the 2l8t March 1885, appoint- ing the Commission. 2. Read also a preliminary note by the President, dated 29th March 1885, contain- ing suggestions for a scheme of operations. 3. Read also letter No. 1, dated 31st March 1885, from the President to the Secretary to the Government of Bengal, submitting proposals for the establishment and office arrange- ments of the Committee. Resolved — That the orders of Government on the proposals for establishment be awaited, and that in the meanwhile the President's plan of work be accepted, subject to such modi- fications as may appear necessary hereafter. It was also agreed that letters should be addressed to the Government of Bengal and the Board of Revenue, asking that all pending petitions or memorials for increase of salaries in Magistrates', Collectors', and Commissioners' offices be forwarded to the Committee. 4. The meeting adjourned imtil the 16th April, by which date it was expected the office would be organised after receipt of the orders of Government on the President's proposals. In the meantime the Commission undertook to consider the several points on which it was desirable to call for information from the Collectors, and to embody them in a draft circular to be brought up for discussion at next meeting. Minutes of the 2nd Meeting of the Salaries Commission held on the IQth April 1885. Present : \ Mr. Beames ... ... ... President. „ Grimley ... ... ... Senior Member. Baboo Durga Gati Banerjee ... ... Junior ditto. Reconsidered the President's note of 29th March, with reference to the Junior Member's proposal to have a section for correspondence. With reference to this question, the Senior Member laid before the Commission proposals for two circulars calling for information from Collectors regarding the number and nature of duties of their establishments and amoimt of English correspondence. Resolved — That the Senior Member's proposals be approved, and that he be requested to draft full circulars for consideration at next meeting, and that the sections, as suggested by the President, remain imchanged for the present, the subject of correspondence being treated as a sub-head of establishments, section B. The President laid before the meeting a note under section B, dated 16th April, suggesting that Collectors be asked to analyse typical nuthees of each class of cases with a view to ascertaining the amount of work entailed on the amlah by each such case. Resolved — That a circular to this effect be drawn up and issued after the issue of the two circulars referred to in the preceding Resolution. 2. Received letter from Commissioner, Patna Division, No. IR, dated 1st April, sub- mitting for consideration proposals for increase of salaries of poddars in the MozufEerpore Collectorate. Resolved — That the letter be deposited in section A for future consideration. Minutes of the 3rd Meeting of the Salaries Commission held on the 22nd April 1885. Present : All the Members. Considered again the proof of Circular I. Several minor alterations having been proposed and carried, it was resolved that the circular be issued to district officers direct, copies being sent to Commissioners for information, with a covering letter. 40 314 REPORT OF THE SALARIES COMMISSION. 2. Eead draft of Circular II, which was agreed to after a few alterations. Resolved — That the circular be printed and the proofs laid before next meeting for con- sideration, after the issue of Circular I. 3. Proposed by the Junior Member that Magistrates and Collectors be asked to supply- information regarding the receipts from stamps in the various classes of cases in the Eevenue and Criminal Courts ; also a statement of temporary and extra establishments entertained by them for the last five years. Rfsolved — That the Junior Member be requested to draft a circular embodying these particulars. Resolved — That a letter be written to Government asking for definite instructions as to the offices to which the enquiries of the Commission are to extend, such as Opiimi, PoUce, Registration, &c. _ 4. Read G-ovemment letter No. 278T — F, dated 17th April 1885, paragraph 4, in which it is requested that the cost of establishment may not exceed Rs. 500 a month, the amount proposed by the Commission (Rs. 616) being considered excessive. Resolved — That the statement be submitted from the 1st May ; and tliat up to that date only the Head Assistant on Rs. 200 be entertained ; from the 1st May the following establishment be entertained : — Rs, 1 Head Assistant .. at 200 1st Clerk .. „ 120 2nd Do. .. „ 80 3rd Do. .. „ 60 4th Do. .. „ 30 Duftry .. „ 10 1 Peon 7 8 Chaprassies .. „ 64 and reported to Government. Minutes of the ith Meeting of the Salaries Commission held on the 1st May 1885. Present : All the Members. Considered Moorshedabad Collector's No. 180G, dated 18th April 1885, enquiring whether the returns asked for in circular No. 3, dated 20th April 1885, should be made out for the calendar or oflicial year. Resolved — That the Collector be informed that he may give the returns for either the calendar or official year, whichever is most convenient ; but whichever he adopts, he should state which it is, to avoid mistakes, and, if possible, the Commission would prefer the official year. 2. The Senior Member having pointed out that the information regarding vernacular work asked for in draft circular No. 20, dated 1st May, coidd be compiled from Appendix XIX to the Board's Annual Land Revenue Reports, the wording of the circidax was altered accordingly. 3. The President invited attention to the ease of temporary muharrirs employed under Deputy Collectors whose service is frequently interrupted by change of officers. Resolved — That the question be placed on the list of business in section A, and considered in its proper sequence. 4. The Junior Member produced draft of letter to Collectors and Magistrates calling for information as to receipts from stamps and fees levied under Sale and Land Registration Laws. Resolved — That it be printed and circulated for further consideration. 6. The President proposed the preparation of a series of questions to be put to selected witnesses, such as sarishtadar, 24-Pergimnahs, on the subject of the complaints of the amlah class as to the increased cost of Kving. Resolved — That the Junior Member be asked to prepare a set of questions according to the outline furnished by the President against next meeting. 6. The Senior Member vmdertook to prepare, a circular to Magistrates similar to that already approved for Collectors as referred to in paragraph 2 above Minutes of the 5th Meeting of the Salaries Commission held on the 5th May 1885. Present : AU the Members. Received certain applications and petitions, and reserved them for future considera- tion and discussion. 2. Considered the proof of the confidential circular drafted by the President. Resolved — That the circular be issued to 16 district officers and 6 Divisional Com- missioners. APPENDIX. 315 3. Considered tlie proof of the circular drafted by the Junior Member calling for information regarding receipts from stamps and fees levied under the Sale and Land Eegis- tration Laws. Resolved — That the draft be approved, subject to certain alterations proposed by the Senior Member, but that before the cu-cular is issued the Junior Member be asked to visit the Collector's office at Alipore, and satisfy himself that no practical difficulty will be experienced by the Collectors in f\imishing the information called for by the circular.* Minutes of the 6th Meeting of the Salaries Commission held on the 15th May 1885. Present: All the Members. The President submitted a brief note regarding the incidence of biennial increments to salaries in the case of sarishtadars. The complaint was that these increments were so arranged that no sarishtadar could ever hope to attaiu the maximimi. The Senior Member imdertook to have the papers put up on the subject, and at the same time offered the suggestion, for future consideration, that cases of individual hardship might be remedied by the introduction of a graded scheme of service into each division, or into larger areas if possible. He referred generally to the details of such a scheme, and promised to consider the matter further. 2. The Senior Member in charge of the office submitted correspondence with the Collec- tors of Moorshedabad, Bhagulpore, Backergunge, Beerbhoom, Jessore, Lohardugga, Monghyr, and Chittagong, on the subject of statements called for by the Commission. Resolved — That the answers prepared by the Senior Member be approved. 3. Considered a series of questions prepared by the Junior Member on the subject of the alleged increase in the cost of Hving. Resolved — That they be approved. 4. Considered a circular letter drafted by the Senior Member addressed to private individuals as well as public officers, inviting answers to the above, approved. 5. Determined the districts and the number of officers in each district to whom the questions should be sent, the Junior Member imdertaking to prepare a list of the names of the individuals to be addressed. 6. The question of extending the enquiries to Behar was discussed. Resolved — That for the present they should be confined to Bengal. 7. Considered a note and circular letter drawn up by the President on the subject of camp equipage. Resolved — That the letter be adopted. 8. The Senior Member submitted a draft letter and statement to Magistrates and Deputy Commissioners regarding the work performed by ministerial officers. This was approved. 9. Considered Mr. Secretary MacDonneU's demi-official letter of the 5th May 1885 to the President, stating that the Lieutenant-Governor approved of the Commission taking up the question of the simplification of reports and of provision of suitable standards of camp equipage, and that all measures which tend to reduce correspondence and strengthen the hands of district and divisional officers without relaxing adequate and efficient control come within the sphere of enquiry of the Salaries Commission. The opinion of the Commission seemed to be that reports should be made triennial instead of annual, merely skeleton reports being sub- mitted in the intermediate years. The Junior Member agreed to prepare a note on the subject of the intermediate reports, and offers suggestions as to what they should contain. The principle was agreed to that each report in a department or branch of administration should exclude all matters treated of in reports from other branches or departments. 10. It was further agreed that large sub-divisions, like Serampore, Serajganj, Contai, Sasseram, &c., should be treated separately like districts in the enquiiy. 11. The Senior Member suggested, as a subject for consideration at a future meeting, the question of allowing Government revenue to be paid in by money-orders. It had already, he stated, been under discussion by the Board of Eevenue, but the Board had not agreed to the introduction of the system. It was a matter, however, which seemed to come within the sphere of the Commission's operations. This was assented to. 12. Bead the President's notes on the increase to the salary of treasury accoimtants and poddars. The Senior Member stated that he had called for certain papers On the subject. Resolved — That the question be considered at another meeting. Minutes of the 7th Meeting of the Salaries Commission held on the 26th May 1885. Present : All the Members. Read note by the President, dated 25th instant, regarding the mode of dealing with the replies to Circular Nos. 3 and 4. The President's proposal was approved. * Eventually it was decided not to issue this circular. 40 a 316 REPORT OF THE SALARIES COMMISSION. 2. Eead letters from the Commissioners of Chota Nagpore, CHttagong, Dacca, the Collectors of Backergunge, Bogra, and 24-Pergunnahs, and the Magistrates of Monghyr and Shahabad. The President submitted a form for consideration, in which the information regarding the nature of the duties of officers should be tabulated for each division. This was approved. 3. Eead the Senior Member's proposed circidar to district officers on the subject of returns. Approved, except as regards paragraph 4, which it was decided should be made the subject of a demi-official reference. 4. The Junior Member suggested that the Commission's circular should be sent to the Commissioner of the Sunderbims. Approved. 5. The correspondence received from the Bengal Govemment office relating to tent equipage was considered ; and the Senior Member invited attention to a note by Mr. Risley on the subject. The President undertook to consider this correspondence in connection with the replies to Circular No. 43. Minutes of the 8th Meeting of the Salaries Commission held on the 19th June 1885. Present : All the Members. Eead note by the President, dated the 15th June 1885, on sanctions, showing the sanctions required by laws and rules for proceedings of Collectors and Magistrates, together with modifications in the procedure suggested by the President. Resoked — That the note be circulated among the members for perusal, and that the statement be printed. 2. The Jimior Member annoimced that his note on registers could probably be ready on Monday, the 22nd instant. 3. Eead note by the Senior Member of his inspection of the Serampore sub-divisional office on the 4th and 5th instant. Hesolved — That no present action be taken on the note, but that it be kept for comparison with the results of inspections of other offices. 4. The Senior Member announced that he had visited the offices of the Collector and Magistrate of Nuddea on the 12th to 15th June, and that his report would be ready in a few days. 5. The office abstracts of replies to Circular No. 4, and a tabular statement of the work done in each Collectorate based on Eetums VIII and VIIIA, were submitted. Order — Await completion. 6. Eead several letters and answers to the series of questions contained in circular letter No. 46, dated 15th May 1885. Resolved — That the letters be made over to the Junior Member who has consented to prepare a note on the subject when aU the answers have been received. 7. Eead and passed orders on pending letters. 8. The Senior Member reported that the post of second clerk on Es. 80 a month had been fiUed up by the appointment of Baboo Kisori Mohim Sur, and that the appointments of head clerk and third clerk might remain open until the 1st August. Resoked — That the question of filling up these posts be deferred for the present. 9. The apportionment of districts among the members of the Commission for the pur- pose of inspection was next considered, and the following arrangement was provisionally accepted, subject, however, to future modifications, if necessary. The President to take the Patna and Bhagulpore Divisions, the Senior Member the Dacca, Chittagong and Chota Nag- pore Divisions, and the Junior Member the Burdwan, Presidency, Eajshahye and Orissa Divisions. The Senior Member suggested that the arrangement should not be imderstood as unalterable or as debarring two members from making a joint inspection. There were several districts, he said, which he wished to inspect, which were outside of the di\'isions assigned to him, for example, Midnapore, Jessore, Bhagulpore, and some of the Behar districts. It was eventually agreed that, whenever it was fovmd convenient to do so, two members should make joint inspections. Minutes of the 9th Meeting of the Salaries Commission held on the 10th July 1885. Present : All the Members. DisctissED statement of progress of Junior Member's inspection of the offices of Alipore Magistrate and Collector. In connection with this subject, it was agreed that a special chapter should be introduced into the report for the discussion of abuses and irregularities of procedure, and the saving of time tnat might be effected by their removal. APPENDIX. 317 2. The Senior Member submitted report of his inspection of the Nuddea Magistrate and Collector's offices. Oi'der — Eecord for the present ; will be considered later on. 3. The Senior Member submitted report of a visit to the office of the Agent of the East Indian RaUway, with a view to ascertain the system of registration, and the arrangement and record of correspondence which obtains there. Specimens of the registers and " bundles " in use were also submitted. It was decided to reserve decision in this matter imtil the report was under consideration. 4. The President laid before the Commission a preliminary report of inspection of the Alipore Collectorate. Order — Put up with the detailed reports to be prepared by the Junior Member. 5. During the ensuing week the President annovmced his intention of inspecting the miscellaneous side of the Board of Revenue and the Presidency Commissioner's office, and of preparing the schedule to be attached to the Act to be passed delegating the power of Lieutenant- Governor in respect of sanction. The Senior Member stated his intention of visiting Burdwan during the next few days; while the Jimior Member said that he should be engaged in completing his inspection of the 24-Pergunnahs office. Minutes of the 10th Meeting of the Salaries Commission held on the 6th August 1885. Present : All the Members. The President submitted a note on the Punjab Grovemment's proposals respecting annual reports. This note was approved by the members, and it was agreed that it should be for- warded to Government in answer to Mr. Eisley's demi-official on the subject. 2. The Senior Member laid before the meeting the report of his inspection of the Burdwan Collector and Magistrate's offices. Resolved — That it be circulated. 3. The Junior Member stated that he would be able to submit his report of the inspection of the Alipore offices in a few days. 4. The President submitted a note on the Office of the Presidency Commissioner. Besolved — That this be circulated. 5. The President submitted a note on inspection of the Board of Revenue's office. Resolved — That it be circidated for perusal and opinion of the members. Minutes of the 11th Meeting of the Salaries Commission held on the 25th August 1885. Present : Me. Beames ... ... ... ... President. „ Grimley ... ... ... ... Senior Member. Read demi-official letter from Mr. Risley, dated 8th August 1885, on the subject of supplying Commissioners and Collectors with printed copies of correspondence between them and Government. Resolved — That the question be disposed of at the time the report of the Commission is under preparation. 2. The President submitted a supplementary list of sanctions, prepared with reference to the Local Self-Govemment Act III (B.C.) of 1885. Resolved — That the list be incorporated with the previous list submitted by the President. 3. The Senior Member submitted his note of inspection of the Midnapore Collector's office. Resolved — That it be circulated for the perusal of the members. 4. The President submitted notes of inspection of the Commissioner's office at Bhagul- pore, and the Collectors' offices at Bhagulpore and Monghyr. Resolvad — That the notes be circulated. 5. The Senior Member, who had accompanied the President to Bhagulpore and Mon- ghyr, and had made an inspection of certaia branches of the Collector's and Magistrate's office not included in the President's enquiry, submitted a book in which his notes had been recorded. He also submitted notes of inspection of some branches of the Berhampore Collectorate, and announced his intention of revising the notes, and re -submitting them in the shape of definite proposals, after visiting Dacca and Burrisal, and comparing the systems of work in force there with those which obtained in the other districts which he had visited. 318 REPORT OP THE SALARIES COMMISSION. Minutes of the 12th Meeting of the Salaries Commission held on the\2th September 1885. Present: All the Members. Mr. Grimley, the Senior Member, reported his retiim from Dacca, and submitted for perusal of his colleagues his notes of inspection of the ofEces of the Commissioner, Collector, and Magistrate of Dacca, and the sub-divisional office of Naraingunge. 2. The President submitted his note of inspection of the Judicial Department of the Bengal Secretariat. 3. The Junior Member submitted his note of inspection of the Howrah Magistrate's office. 4. The President announced that he was about to visit Bankipore, Arrah, and Gya, and that during his abence the Junior Member had imdertaken to visit Hooghly and Burdwan, and possibly Berhampore. 5. The Senior Member submitted a note of inspection of the Midnapore Magistrate's office, and also proposal regarding the form of the final report of the Commission. 6. Mr. Griniley reported that he had applied for three months' privilege leave from the 22nd instant, owing to urgent private matters which required his presence in England. The President and Junior Member agreed to carry on the work of the Commission during Mr. Grimley's absence. 7. The Head Assistant was authorized to open covers, and conduct routine correspon- dence, in the event of Mr. Qrimley leaving Calcutta before the return of the President or the Junior Member. Minutes of the l^th Meeting of the Salaries Commission held on the 25th January 1886. Present : All the Members. The meeting considered the form and contents of the final report of the Commission. After considerable discussion, the following arrangement was agreed upon unanimously, subject, however, to such modification as might be found necessary hereafter. Part I. Introductory. Chapter I. — Eesolution appointing the Commission — Brief history of our proceedings, including districts visited, circiilars issued, official and demi-official instructions from Govern- ment, general scope of oiir enquiry, and lines on which the enquiry was conducted — Divisions of the subject with reasons and remarks — Additional subjects referred to us for report. Chapter II, Historical sketch. — I. The administrative system during the eaily years of British rule ; its gradual growth and development, with a comparative statement of the duties of divisional and district officers under the old and present system. II. Original scale of ministerial establishment — Changes that have been effected from time to time and the occasions for them — Nature of work of ministerial officers in former times and at present — Clerical work that devolves on ministerial officers under the present system briefly reviewed. Part II. Decentralization. Chapter III, Control. — Substitution of control by inspection for control by returns — Nature and details of inspections by Collectors, Commissioners, and Board of Revenue — ^Detailed review of reductions in returns which will be rendered possible by a more seai-ching system of inspection. Chapter IV, Sanctions. — I — Sanctions for disbursement of money — II— For the perform- ance of official actions. Part III. Reforms in Procedure. Chapter V. — Annual reports. Chapter VI. — Registers. APPENDIX. 319 Chapter VII. — Simplification of procedure in treating correspondence, modes of publi- cation of notices, processes, printed forms, rubber seals, and other suggestions for simplifying work. Chapter VIII. — Anomalous and irregular practices, precis-writing, notes by ministerial officers on cases, opening letters, drafting letters, issue of orders by amla. Deputy Collectors' establishments, vernacular proceedings, &c. Chapter IX. — Redistribution of work — The appointment of a Personal Assistant to Collectors — Diaries to be kept by ministerial officers — Enquiry office — Amalgamation of English and Vernacular establishments. Part IV. Estallishments of the future. Chapter X. — Estimate of the amount of work that there will be after our recommenda- tions take effect — Classification of districts according to work — Estimate of establishments to be entertained in (i) Commissioners,' (ii) Collectors', (iii) Magistrates', and (iv) sub-divisional offices. Chapter XI. — Increase of salaries — Review of the increase in cost of living since the date when the present rates of salary were fixed — Its causes and effects — Rates of increase proposed to salaries of various classes of officers. Chapter XII — Financial results of the measures proposed by us — Simmiary and general conclusions. Part V. Additional suhjects. Chapter XIII.— Tents. Chapter XIV. — Registration Department. Chapter XV. — Mimicipal establishments in Commissioners and Magistrates' offices — Com- petitive system for clerkships in Government offices — Any other minor matters. Appendices. Statements. Minutes of t/te lith Meeting of the Salaries Commission held on the 6th February 1886, Present : All the Members. The first proof of Chapter I of the Final Report was laid before the Meeting by the President. Resolved — That it be circulated among the Members for consideration and comment, and that their views be submitted to the President before next Meeting. 2. After some discussion it was decided that the question of printing the proceedings of the Commission should be deferred for the present. 3. Certain minor details regarding the contents of Chapter III were discussed and arranged. 4. The form of circular to be issued to Commissioners and district officers regarding work of municipal establishments was discussed. 5. The Senior Member reported that he had inspected the Deputy Commissioner's ofSces at Hazaribagh and Ranchee, and the Commissioner's office at the latter place, as well as the registration offices, and that his notes were entered in a book along with his notes of inspec- tion of Bhagulpore, Arrah, Buxar, &c. Minutes of the 15fh Meeting of the Salaries Commission held on the 15th February 1886. Present : All the Members. Read the Junior Member's note on contract, countersigned and special contingencies. Resolved — That the President be requested to communicate demi-officially with the Accountant-General, and obtain from him a statement of his views on the points discussed in the note. 2. Read the President's draft of Chapter IV, Part I. 320 EEPORT OF THE SALARIES COMMISSION. Resohfd — That it te circulated among the Members for consideration. 3. Read first instalment of the Senior Member's draft of Chapter III on returns. Resolved — That it be circulated among the Members for consideration. 4. The Junior Member suggested the issue of a circular calling for information respect- ing the work of the Nizarat establishment, regarding — I. — Number of processes served — («) In revenue cases. (h) In certificate cases. (c) Under the Road Cess Act. {d) Total. II. — Amount of process fees realised. III. — Expenditure. IV. — A list of registers and subsidiary registers kept by the nazir. Resolved— On. i)iQ suggestion of the President, that the Junior Member be requested to obtain figures from the Presidency Commissioner's ofiioe in the first instance. 5. Resolved — 'Ihat "processes" should be added as a subject to be treated of in Chapter VII. 6. Chapter XI to be headed " Financial and Administrative Results," it being under- stood that under the head of administrative results will be shown the relief likely to be afforded to — {a) Collectors. (6) Commissioners. (c) Board. (rf) Bengal Secretariat. (e) Accoimtant-General. 7. Chapter XIV to be struck out, as Government have called for a report on the Hooghly Imambara separately. Minutes of the 16th Meeting of the Salaries Commission held on the 22nd January 1886, Pkesent : All the Members. The President submitted revised proof of first part of C^hapter III. Resolved — That it be circulated for the consideration of the Members, 2. The Senior Member submitted proof of a further part of Chapter III. Resolved — That it be circulated. 3. Read letter from Mr. "Waller, Collector of Noakhali, dated 17th February 1886, drawing attention to the necessity for rules for promotion of ministerial officers. Resolred — That the subject be considered later on. 4. The President submitted draft report on the Imambara at Hooghly. Resolved — That it be approved and forwarded to the Board. Minutes of the 17 th Meeting of the Salaries Commission held on the 1st March 1886. Pkesent : All the Members. Read Mr. Ruddock's demi-official letter of the 17th February, requesting the Commission to enquire into the salaries of the Ganja supervisors of his office Resolved — That the President be asked to communicate demi-officially with the Com- missioner to ascertain whether he would like the Commission to take up the enquiry. 2. The President submitted a revised proof of the report regarding the Imambara. Resolved — That the report be approved and f rwarded to the Board. 3. Read letter No. 955, dated 23rd February 1886, from the Inspector- General of Regis- tration. The President observed that the Inspector- General's remarks merely had reference to the rates of pay, but that our policy hitherto had been to obtain funds for increase of salaries by reduction in routine work, and he suggested that the Inspector-General be requested to favour us with his opinion as to the feasibility of making reductions in work, and the manner in which they should be made. The President's proposal was agreed to. 4. The Senior Member submitted a further portion of Chapter III, and a portion of Chapter VII. Resolved — That it be circulated for the consideration of the Members. 5. The Junior Member made some remarks regarding portions of Chapter III. APPENDIX, 321 llesolred — That the Junior Member be requested to place his views on paper. 6. The Junior Member submitted his notes of inspection of the office of Collector, Magistrate and Sub-Eegistrar of Rungpore, Minutes oftJie IQth Meeting of the Salaries Commission held on the 8th March 1886. Present ; All the Members. The President submitted draft of Chapter VIII. Resolved — That it be circulated for the opinion of Members. 2. The Senior Member submitted further portions of Chapters III and VII and part of Chapter VI. Resolved — That it be circulated. 3. The President suggested that as the Senior Member was no longer in a position to give as much time as formerly to the preparation of the report, he himself should draft certain portions of chapters IX and XV.^ — Agreed to. 4. The Junior Member undertook to write the portion of Chapter XV relating to the establishments to be entertained in Magistrates' and Commissioners' offices for municipal work. Minutes of the \9th Meeting of the Salaries Commission held on the \bth March 1886. Present : All the Members. Eead note from officer in charge, Writers' Buildings, asking when the centre mansard occupied by the clerks of this office will be vacated. Resolved — That he be told that Government has been asked to issue orders as to the continuance of our Commission, and that he will be informed as soon as orders are received. 2. President reported that he was at work on Chapter IX, and will submit draft at next Meeting. The Senior Member promised to prepare Chapter XI relating to the establisli- ments of the future, and the Junior Member agreed to prepare the financial section of Chapter X. 3. Junior Member submitted his remarks on the draft of Chapter III. Minuies\of the 20th Meeting of fhe^Salaries Commission held on the 22nd March 1886. Present : All the Members. The President submitted manuscript draft of Chapter IX. 2. The President and Senior Member submitted draft of Chapter XIII. Resolved — That it be circulated for consideration. 3. The Senior Member submitted revised proof of the portion of Chapter III relating to returns. 4. The question regarding the practice of recovering road cess in Rungpore was brought forward by the Junior Member, and, after some discussion, it was resolved that the subject should be discussed in Chapter VIII of the report, and that an immediate reference on the subject should be submitted to the Board. Minutes of the 2lst Meeting of the Salaries Commission held on the 29th March 1886. Present : All the Members. Chapter XIII, containing the President and Senior Member's draft report on tents was submitted. Resolved — That it be circulated for the opinion of Members. 2. The Senior Member submitted appendices to Chapter III. 3. Read an application from the chaprasies of Mymensingh CoUectorate asking for an norease of pay. 41 322 KEPORT OF THE SALARIES COMMISSION. Resolved — That the question be brought up for consideration when the financial result of our proposals regarding ministerial establishments is known. Minutes of the 22ncl Meeting of the Salaries Commission held on the 5th April 1886. Present : All the Members. The President submitted a revised draft of Chapter X, being a revision and expansion of the draft prepared by the Junior Member. 2. The statements attached to Chapter X not being complete were returned to the Junior Member for re-submission after completion. 3. The President submitted tabulated statements showing abstracts from statement No. I of duties performed by each ministerial officer. 4. The President and Senior Member submitted draft of concluding portion of Chapter IX. Minutes of the 2(ird Meeting of the Salaries Commission held on the IZth April 1886. Pkesent: All the Members. A REVISED proof of Chapter X was submitted by the President. The Junior Member, who had prepared the original draft, dissented from several points mentioned in the draft. His observations were duly noted. 2. The Senior Member reported progress in the preparation of Chapter XI, and obtained the views of the Commission on the subject of gradation of salaries. Minutes of the 2^th Meeting of the Salaries Commission held on the 26th April 1886. Present : All the Members. The Junior Member submitted draft of Chapter II. The Senior Member was requested to get a proof from the press. 2. Discussed and settled several matters connected with Chapter XI, which the Senior Member had undertaken to prepare. •3. Discussed the policy to be adopted with regard to establishments in Commissioners' and Magistrates' offices for municipal work. The President undertook to prepare the draft of Chapter XV on this subject. Minutes of the 25th Meeting of the Salaries Commission held on the 3rd May 1886. Present : The Senior Member submitted a fresh draft of part of Chapter III relating to unauthorised returns— after revision by the President. 2. The Senior Member submitted draft of first part of Chapter XI — Establishment of the future — for consideration. 3. The President submitted an addition to Chapter IV— ' Excise.' 4. Eeconsidered the President's proof of Chapter I, section by section. Minutes of the 26th Meeting of the Salaries Commission held on the 7th May 1886. Present : All the Members. The Senior Member submitted draft of Chapter VI — Registers 2. The President submitted draft of Chapter XV — Municipal establishments in Com- missioners' and Magistrates' offices — Competitive system for clerkships in Grovernment offices. 3. Discussed and revised part of Chapter II— Historical sketch. APPENDIX. 323 Minutes of the 27th Meeting of the Salaries Commission held on the lOth May 1886. Present : All the Members. The Committee considered and revised the proof of the remaining portion of Chapter II. Minutes of the 28th Meeting of the Salaries Commission held on the I2(h May 1886. Present: All the Members. The Senior Member submitted draft second part of Chapter XI, relating to establish- ments. Reserved — For discussion. 2. The Junior Member submitted a note on the working of the Eegistration Department for the consideration of the Commission. 3. The President submitted draft of Chapter XV, relatinf^ia municipalities. 4. The Commission considered and revised proof of Part II, Chapter III. Minutes of the 29th Meeting of the Salaries Commission held on the 17th Mag 1886. Present : All the Members. The Senior Member submitted draft of second portion of Chapter III. 2. The Commission began revision of portion of Chapter III. Minutes of the 30th Meeting of the Salaries Commission held on the 19th May 1886. Present : All the Members. Revised the concluding portion of Chapter III with appendices, and finally passed it for proof in page form, together with Chapters I and II. Minutes of the Slsl Meeting of the Salaries Commission held on the 20th May 1886. Present : All the Members. Discussed first portion of President's proof of Chapter IV, and passed for press in page form. Minutes of the Z2nd Meeting of the Salaries Commission held on the 25th May 1886. Present : The President and Junior Member. Completed the discussion of Chapter IV. Minutes of the dSrd Meeting of the Salaries Commission held on the 26th May 1886. Present : The President and Junior Member. Examined and passed the additions made to Chapter V. 41 a 324 REPORT OF THE SALARIES COMMISSION, Minutes of the Z^th Meetmg of the Salaries Commission held on the 8ist May 1886. Present : All the Members. The Senior Member submitted for consideration draft of third portion of Chapter XI relating to Accounts and Taujih Department, and report of inspection of Darjeehng Deputy Commissioner's office. , ■< • i j j • The Junior Member submitted draft relating to road cess registers to be included in Chapter VI, and a further report on the Alipore Treasury. The President submitted proof of Chapter XIV on the Eegistration Department. Minutes of the S5th Meeting of the Salaries Commission held on the 1st June 1 886. Present : All the Members. Eevised Chapter VI— Registers. Minutes of the S6th Meeting of the Salaries Commission held on the Srd June 1886. Present : All the Members. Revised first portion of Chapter XI, and passed it provisionally subject to future correction. A long discussion took place as to the method of estimating the amount of work in each district for the purpose of fixing the establishment for the future. As the Members were unable to arrive at an agreement, the discussion was deferred till the next day. Minutes of the 37th Meeting of the Salaries Commission held on the ith June 1886. Pkesent: All the Members. The Commission resumed the discussion of ihe previous day, and it was agreed that the form proposed by the Junior Member should be prepared in the office, and laid before the Commission for discussion, and that the consideration of the number of clerks in Appendix XXV be postponed for the present. Considered the question of fixed salaries as against salaries with increments. The So far as I am concerned, I did not Junior Member stated that he objected to the proposal of agree, but reserved my opinion. fixed Salaries. The Senior Member stated that two months D. G. B. g^gQ ji; -^^^g^g agreed that a scheme showing fixed salaries should be drawn up, and that in accordance with this resolution he had drawn up the scheme now T • ti,-. .,k:„„+;™ „„„ .o «,-. •„ under consideration. He protested against the Junior I raise this objection now, as this is - , , . . ^ ■ ,• f . i , ,*? , , , "■^"•"i the first time that the question is dis- Member raising objections at the eleventh hour to what had cussed at a meeting of the Commission, {jeen previously agreed, unless he was prepared with details. D. G. B. ^^ ^£g same time he was willing to include a scheme of progressive salaries as an alternative measure in the draft proposals if the Junior Member would imdertake to prepare the necessary details. In replying to this the Junior Member pointed out that he had already included a scale of salaries in his draft of chapter on increase of cost of living. The Senior Member, however, reminded the Commission that, subsequently to the submission of this draft, it had been agreed that a scheme of fixed salaries should be prepared, and on this understanding he had prepared the scheme, and he again emphatically protested against the Junior Member's habit of objecting to proposals without submitting details of the measure he suggested ; at the same time he was willing, and in fact intended, to offer an alternative scheme of progressive salaries for consideration of the Commission. After some discussion it was asreed that the rates of salaries proposed by the Junior Member in Chapter X should be worked out as an alternative scheme to that given by the Senior Member in Chapter XI, and that Government should be left to decide which system should be adopted. APPENDIX. 325 Minutes of fhe 36M Meeting of the Salaries Commission held on the 8th June 1886. Present : All the Members. The Senior Member submitted draft proof of the first portion of Chapter VII for con sideration. 2. The rommission read over and revised this portion of Chapter VII, and also con- sidered and revised Chapter VIII. 3. The President announced that, in accordance with demi-official orders from the Government of Bengal, the Junior Member would that day rejoin his appointment as as Personal Assistant to the Commissioner of the Presidency Division. Minutes of the 37ih Meeting of the Salaries Commission held on the 9th June 1886. Present : All the Members. Revised Chapter IX and agreed that it be forwarded to the press for proof in page form. 2. The Senior Member submitted draft of the second part of Chapter VII, and the Commission revised it and called for proof in page form. Minutes of the 38th Meeting of the Salaries Commission held on the 11th June 1886. Present : All the Members, The Senior Member submitted the concluding portion of Chapter VII, which was revised by the Commission. Minutes of the 39th Meeting of the Salaries Commission held on the 15th June 1886. Present : All the Members. The Senior Member submitted draft of Chapter XI, relating to Treasury Department and Record Department. 2. The Junior Member submitted a tabular statement of districts arranged in order of area, population, and different description of coUectorate and magisterial work. Resolved — That the Senior Member.be requested to include these figures in the Appendix of Chapter XI, and take them into consideration in connection with the question of establishment and salaries. 3. Considered the scale of establishments in Appendix XXVI. Resolved — That the proposed scale of Rs. 300 be struck out, and Rs. 250 adopted as the highest scale. Decided what should be the salary assigned to the head clerk of each district. Minutes of the 40th Meeting of the Salaries Commission held on the 16th June 1886. Present : All the Members. The Senior Member submitted proof in page form of Appendix II. 2. Considered the question of salaries to be assigned to each clerk, and decided that the proposals of the Senior Member be approved, subject to certain modifications. 3. Passed the portion of Chapter XI relating to Accounts and Taujih Department. Minutes of the 4:1st Meeting of the Salaries Commission lield on the 17 th June 1886. Present : AH the Members. With reference to the correspondence referred to in paragraph 223, the President desired to explain that he consented to the section on accounts and taujih being passed, because he considered that the questions might fairly be re-opened, and not bacause he had 326 REPORT OF THE SALARIES COMMISSION. arrived at a definite conclusion. The Junior Member expressed his intention of recording a note of dissent. 2. The Senior Member submitted an explanatory addition to the 1st part of Chapter XI relating to the mode of calculating the number of clerks required for each office. This was agreed to. 3. Reconsidered the Senior Member's proposal to make the appointments of the three first grade provincial. The President pointed out that this suggestion clashed with what had been said in paragraph 78, Chapter IV, and, with the concurrence of the Junior Member, proposed to omit it. After some discussion the Senior Member agreed to the alteration of the text, provided it was made clear that the claims of promotion-deserving officers of the three higher grades for whom no chance offered of promotion in their own Divisions, might be considered in filling up appointments in other divisions. 4. Considered the establishment for Treasury Department, and resolved that the pay of salaries be fixed at — Es. 1 50 for 6 1st class treasuries. „ 120 „ 10 2nd „ 90 „ 18 3rd „ 75 „ Howrah. Minutes of the 4:2ncl Meeting of the Salaries Commission held on the 2lst June 1886. Present : AU the Members. Seniok Member submitted the portion of Chapter XI relating to Return X. Considered this and reserved the question for further discussion. 2. Senior Member submitted Chapter X in page form. Minutes of the i^^rd Meeting of the Salaries Commission held on the 2^th June 1886. Present : All the Members. The Senior Member submitted revised proof of the portion of Chapter XI relating to the General Department. On the opinion of the members being asked, the Junior Member request- ed to have further time to consider the matter ; the President objected to this course on the ground that the papers had already been before the members for some time, and that as the report is due to Government on 1st August, it is imperatively necessary that the final conclusion should be arrived at without further delay. It was eventually decided that the consideration of this Chapter should be postponed till the 26th instant. Minutes of the iith Meeting of the Salaries Commission held on the 26th June 1886. Present : All the Members. Resumed consideration of the first part of Chapter XI. The Junior Member brought forward certain objections to some of the tables made use of in this Chapter, and pro- posed the omission of certain items of these tables ; also that the final arrangement of districts should be based upon a statement prepared by him The President observed that these tables had not been accepted by the Commission as either absolutely accurate or final, but were merely inserted to show that the subject had been regarded from every possible point of view. The final allotment of establishments to districts had been based upon a variety of considerations, and he regarded it as the nearest approximation possible to a solution of the question, as it is not probable that any further reference to district officers or any further manipiilation of the figures would yield more accurate results, and as the time at the disposal of the Commission was too short to admit of any further re=earches, he proposed that the section as it stands, together with the statements attached to it, be passed. The Senior Member stated that he quite agreed with the President, and added that at the meeting of the 15th instant the Junior Member had submitted a tabular statement of districts arranged in order of area, population, and different descriptions of coUectorate and magisterial work, and it was resolved that the Senior Member be requested to include the figures in an Appendix of Chapter XI, and take them into consideration in connexion with the question of estabUshment and salaries. In accordance with this resolution he, the Senior APPENDIX. 327 Member, had taken the figures into careful consideration, and regretted to say that for the following reasons he was unable to utilise them for the purpose for which they are intended by the Junior Member, viz., of determining the relative importance of districts according to the extent of work in the General Department of the Magistrate and Collectors' offices : — 1. The area of a district cannot be taken as a fair index of the amount of work. The position assigned to Purneah, Bhagulpore, and Dinagepore, 4th, 7th, and 8th by this test, is quite sufficient to show its fallacy. 2. The same remark applies to the population test. By this Chittagong, which occupies a high place in point of work, comes out 27th, while Durbhunga is 2nd, which is very far from representing its real position as regards work. 3. Sabdivusions, while increasing in some respects the work of the district officer, lessen the work of ministerial officers. Indeed, one of the objects for which subdivisions were created was to relieve the pressure of work at head-quarters, and the test of subdivisions is no real test. 4. Number of thanas. — If this is to be a test, then Nuddea and Moorshedabad should be placed very high, as they are 3rd and 4th in respect of the number of thanas. 5. Municipalities. — The number of municipalities is a test, but a very unimportant one, as we do not even profess to give an officer for municipal work. 6. Number of estates and separate accounts. — A useful test as regards work in the Taujih and Eecord Departments, and I have already used it for that purpose, but it is altogether inapplicable to the work of the General Department. 7. Number of Government estates. — There is a separate department in several districts for such business, and it should not be considered in connexion with the General Department. 8. Number oficards' and attached estates. — Similar remarks apply. 9. Land revenue. — The fallacy of this test is shown by the fact that Burdwan, where the revenue is realised with perhaps the least difficulty, comes first, and Chittagong, where there is the greatest difficulty, last. 10. Rent of Gocenment estates. — Similar remarks apply. By this test Pooree is 2nd, and Midnapore 12th. 11. Rent of wards' and attached estates. — Similar remarks apply, but in a greater degree, because there are special establishments and managers entertained. 12. Excise revenue — Has nothing whatever to do with the work in the General Depart- ment. ] 3. Stamp revenue — Is in some measure mixed up with the work of the General Depart- ment, but the test leads to absurd results, bringing Tipperah to the 5th and Jessore to the 6th place ; besides a single payment of a large sum may serve to run up a district many places. 14. Road and public works cesses have no connection with the work of the General Department. 15. License tax. — Has no connection with the work of the General Department. 16. The heading " Number of revenue cases " shows institutions, which are no guide as a test. We have given disposals in Appendices Nos. XIX and XXIII, and that is sufficient, 17. Number of criminal cases. — Tins is not a test for the work of the amla, though it may be a test for the work of the district officers. The work of the amla in connection with criminal cases is shown under the head Miscellaneous in Appendix No. XX, and this is sufficient for our purpose. By the proposed test Howrah comes out 4th, which in no sense represents its place as determined by work in the General Department. 18. The number of certificates is given in Appendices Nos. XIX and XXIII, and there is no necessity of repeating the information. He therefore proposed not to publish the table in the appendix as a statement affecting the calculations in Chapter XI. It was, however, interesting from a statistical point of view, and he would not object to its being included in the appendix* on the understanding that he was not to be expected to make use of it in completing the draft of the Chapter. The Junior Member disagreed and announced his intention of recording a minute of dissent. The section was then passed by the majority. 2. The Senior Member having pointed out that it was impossible to provide funds for the treasury establishment in the scale adopted at the 41st meeting, proposed that the scale originally suggested in his draft be approved This was agreed to, and the sections regarding the Treasury and Record Department were then considered and passed. Minutes of the i5th Meeting of the Salaries Commission held on the 2^th June 1886. Present : Mr. Beames ... — — President. „ Gkimley ... ••• — Senior Member. Passed Chapter XIV on Registration Department and Chapter XV relating to Muni- cipalities. • The table has been printed as Appendix No. LIX. 328 REPORT OF THE SALARIES COMMISSION. Minutes of the 468ee remarlcs in paragraph 63 of the report. This is under section 46 of the Cess Act, and from its nature it is evident that it is " statistical " only, and therefore m ight be annual. This comes under the same head as Board's Eetnm No. XXXIX, and might be incorporated into it, and so made annual. Will be superseded by Income Tax return. Might be yearly, if not abolished altogether. Ditto Ditto ditto ditto ditto, ditto. 344 EEPOET OF THE SALARIES COMMISSION, PAET Serial number. Subject of return. Period to which it refers. Authority prescribing the return. Where sent. 61 G «S6 6SA Government decrees, with explanatory return, form B. Pauper suit decrees recovered, with expla- natory return, form E. Detailed balance report of stock notes 67 G Civil suits, form Q 68 G I Decrees in civil suits, form F 69 G Percentage on recoveries ... C 71 C L 72 to 80 81G 82G 83G 84G 85G 86G 87G 88 C 89 C 90 91 E 92 £ 93 E 91 A 95 A 96 A 97 A 98 A to 100 Half-yearly. Ditto Ditto Annual 101 A 102 A 103 A 104 A 1050 &G 106G 1070 108C 109G HOG lllG 112A 113L 114G Cess return of demands, collections and arrears. Supplementary cess return of demands, collec- tions and arrears, parts I and II. WorkitK? of the License Tax Act consisting of the foUowingYeturns :— 1. Demands, collections, in detnil. 2. Charges on account of establishment and contingencies. 3. Final demand and collections of license fees. 4. Assessments. 6. Proportion of assessments to population and to number of villages. 6. Petitions of objections. 7. Appeals. 8. Demands, collections, remissions, refunds, balances, and penalties. 9. Explanation of remissions and refuiiris. Lists of establishment as it stood on 1st April Nominal rolls of Europeans and East Indians Copy of stock.book, showing additions and reductions. Expenditure from Board's record grant Requirements from Board's record grant Budget estimate of advances under the Land Improvement Act. Sale of service books, forms of application, &o. Statement showing arrear demands, coUea- tions of cesses. Advance collections Number of objections lodged against certifi- cates issued for recovery of arrears of cesses. Proposals for excise settlement Settlement return Besult of inspection of stocks of ganja ware- house. Requisition for small silver and copper coins. Working of coinage rules, i.e., coins cut and broken, Portuguese silver and copper coins. Copper coins withdrawn Account particulars of revenue deposits List of lapsed revenue deposits, i.e.,-* 1. Deposits not exceeding one rupee un- claimed for one whole account year. 2. Balances of partly repaid deposits not exceeding one rupee for last year, 3. All balances unclaimed for more than three complete years. List of dead accounts of Savings Bank Ditto Ditto Ditto Ditto Ditto Deposits, balances. Savings Bank Government promisory notes in the custody of Government for Savings Bank depositors. Return of pensions, parts 1, II, and III Certificate cases disposed of Separate accounts opened under section 44, Act IX (B.C.) of 1880. Estates and tenures assessed with cess and the number of recorded shareholders. Certiflcato eases disposed of as directed in Board's No. 74A, dated 10th .January 1883. Revenue Agents' certiticates renewed Budget estimate of land settlement charges ... Alienation of land Mortality of pensioners Budget estimates of license tax Becoveries for Privy Conncil Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto ^ Ditto J Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Clause 18, section 2, civil suit rules Ditto ditto ditto Civil Account Code, Chapter XVI, para, graph 15. Clause 23, section 2, civil suit rules Ditto ditto ditto Civil suit rules, section 2, paragraph 17.. Board's rules under Cess Act, Appendix C, i*o. 9. Ditto Ditto, Nos. 10 and 11 .. Board's No. 331B, dated Ist April 1881 ... Legal Remem- brancer. Ditto Assistant Comp- troller-Gene- 1 ral in charge of Paper Cur- rency De- part ment. Legal Re mem brancer. Ditto Legal Rem em brancer- Commissioner in duplicate. Ditto Commissioner and Board. Civil Account Code, Chapter, IV, section 3 Ditto ditto Civil Account Code, Chapter X, para- graph 4. Board's rules, volume 1, Chapter II, sec- tion 7. Ditto ditto Board's No. 96B of 14th July 1873 Superintendent of Stationery's circular No. 2A, dated 5th March 1881. Board's circular No. 1 of July 1883 Ditto Ditto ditto ditto Board's Excise Manual, section II, clause 7. Board's Excise Manual, section II, clause 30. Board's Excise Manual, section XVII, clause 50. Civil Account Code, Chapter XXVII, clause 25a. Civil Account Code, Chapter XVII, clause 26. Civil Account Code, Chapter XXVII, para- graph 27, Civil Account Code, Chapter XVII, para- graph 21. Civil Account Code, Chapter XVII, para- graph 23. Civil Account Code, Chapter XIX, para- Kraph 47. Civil Account Code, Chapter XIX, para- graph 51. Civil Account Code, Chapter XIX, para- graph 63. Civil Pension Code, paragraph 171. Board's circular 1 of September 1883 Board's No. 488A of 8th May 1881, para- graph 8. Board's No. 488A of 8th May 1881, para- graph 6 and Board's circular 4 of July 1883, and Board's No. 868i, dated lltii August 18S4. Board's No. 488A of 8th May 1884, para- graph 9. Chapter X, section 4, paragraph 14, Board's rules, volume I. Clause 6, section 1, Chapter V, page 84 of Board's rules, volume 11. Government of India's Circular No. 1 — 647, dated Slst August l>s77, vide page 3o3, volume I, Board's rules. Civil Account Code, 13-6 Clause 3, section 2, Chapter I, volume I of Board's rules, and letter of Board's No. 671B, dated 7th June 1882. Legal Remembrancer's circular No. 8 of 4th April 1876. Accountant- General in duplicate. Ditto in trip- licate. Accountant- General. Commissi o n Ditto Commissioner in triplicate. Superintendent of Stationery, Commissioner in duplicate. Ditto Ditto Commissioner and Board. Ditto Commissioner Accountant- Genoral. Ditto Ditto Ditto Ditto Comptroller- General. Ditto Ditto Accountant- General. Commissioner Ditto Ditto Ditto Board Commissioner in triplicate. Commissioner .Accountant- General, Commissioner in triplicate. Legal Remem- brancer. APPENDIX. 345 I — continue Serial number. 64 G 65 G 67 G 68 G 69 G 70 C 84 G 85 G 86 G 88 G 89 C 90 C 91 E 92 E 93 E ESMABES BT THS PBESIDEITT AITO MBMBBES OP THB COHMIBSIOIT. ' Must remain, but might be yearly, if Legal Remembrancer has no objection. > Must remain. Ditto. This is virtually the same as cess return No. 5, only for the year instead of for the quarter. If No. 5 is made annual, in can easily be made the same as this— i9e6 No. 53 above. Ditto ditto ditto ditto ditt ditto. These returns are now superseded by returns under the Income Tax Act. Must remain. Ditto. > Should be incorporated as paragraphs of the annual (or triennial) report. >8ee paragraph 64 of this report. May be abolished, notice being taken of the subject in the annual report. 105C & G 106 G 107 C 108 C 109 G 110 G 111 G 113 L This is merely a paragraph in the annual report, land revenue, and not a separate return. ^ Might be incorporated in annual report, land revenue. J May be abolished, [■Must be retained. Superseded by Income Tax statements. 44 346 REPORT OF THE SALARIES COMMISSION. Supplenuntary list of returns prepared or checked PAET Serial u umber. Subject of returns. Period to which it refers. Authority prescribing the return. Where sent. ! 1. Wards Demand, collfotion and balance of wards, &c.. Monthly Board's rules relating to wards' estates, Commissioner. estates, in which the collections are in con- section 6, paragraph 6. siderable arrear. 2. Road Account of receipts and expenditure on Ditto Government order No. 607A, dated 23rd Commissioner Fund. account of road fund. May 1879. in duplicate. 3. Wards Account current of receipts and disburse- Ditto Board's rules for wards' estates, appen- Filed in Col- ments. dix H. lector's office. *. Eoad Distribution of officers and subordinates Quarterly ... Govei-nment order No. 227 9E of 10th July Commissioner Fund. under the Head Cess Committee. 1883. in duplicate. 6. Wards Wards' decrees. No. E Half-yearly ... Le^al Remembrancer's civil euit rules, section 2, parasraph 18. Legal Remem- brancer. 6. Do. Budget estimate of wards' and attached Annual Board's rules for wards* estates, section Commissioner estates. VI, paragrnph 1. in duplicate. 7. Do. Civil suits on account of wards', &c., estates, Ditto Legal Eeiuembrancer's civil suit rules, Legal Remem- No. H. vide appendix brancer. 8. Do. Percentage for realization of decrees Ditto Legal Remembrancer's civil suit rules, section 2, rule 17. Ditto. 9. Eoad Budget estimates of road fund Ditto Government circular No. 40 of 4th June Commissioner Fund. 1872, and No. 41 of 8th August 1871. in duplicate. 10. Do. Account of receipts, expenditure, Sc, road fund. Ditto Section 179, Act IX (B. C.)ot 18S0, and Government circular No. 10 of 14th February 1879. Ditto. lAst of special returns sent from some districts PART 10 11 12 Weather and crop report for India Gazette from selected districts. Eetum of boats, &c., from toll-collectors of Moorshedabad and Nuddea. Progress of License-tax operations. No. H ... Number of licenses in custody. No. Q Petitions of objections presented. No. R Amount collected under Act II (B.C.J of 1880, No. T. Stock of rice and paddy from Superintendent, Calcutta Canals, i'ort Commissioners, and Hooghly. Receipts of Calcutta canals Average wholesale valuation of all articles of trade from 12 selected districts. Advances recovered under the Laud Improve- ment Act (for Nuddea oul.v). Average wholesale valuation of aJl articles of trade from 12 selected districts. Average wholesale valuation of all articles of trade from 12 selected districts. Weekly Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Half-yearly Ditto Ditto India Government No. 95—113, dated 12th August 1879. Board's No. 4798C of 9th October 1869 ... Board's No. 479B, dated 19th April 1880.. Dcmi-ofBcial sent from Government every month. Board's No. 132C, dated 24th Novemberj 1870. ' Government order, Financial Department, No.1047— 1058, dated Sbth Kebruai-y 1S84. Board's No. 407A, datea nth June 1SS2 ... Government order No. 1047—1038, dated 28th February 1884. Government order No. 1047 — 1058, dated 28th February 1884, Financial Depart- ment. Government. Commissioner in duplicate. Commissioner ' in duplicate by the Collec- tor of Cal- cutta only. Government. Commissioner in duplicate. Government. Commissioner in duplicate. Government. Government. List of returns prepared in Collector's office, Irrigation Department, in the PAET Actual cash balance. Public Works Depart- ment, No. 2. Water-rates collection Application for letters-of-credit. Public Works Department, No. 123. Grants, expenditure and unspent balance. Public Works Department, No. 123C. Amount assessed, realized, and outstanding on account of eanal revenue, form C. Amount assessed, realizort, and outstanding on account of canal revenue, form 16JR. Cash account, i.e., schedule of receipts and expenditure. Schedule of establishment charges Return of furniture Fees and allowance for collection of water- rates. Monthly ... Public Works Code, Chapter XIX, section 1. Ditto ... Government, Public Works Department, No. 4001, of 22nd February 18S4. Ditto ... Public Works Code, Chapter XVIII section 1, paragraph 7. Ditto ... Public Works Code, Chapter XIV, section 179. Ditto ... Government No. 450JA, dated 27th September 1871. Ditto ... Government No. 460JA, dated 27th September 1872. Ditto ... Public Works Code, Chapter XX, section 3, parajiraph 5, and rules under Act 111 (B.C.) of 1870. Ditto ... Public Works Code, Chapter nil, section 11, paraeraph 114. Half-yearly ... Public Works Code, Chapter XIX, section 1, paraKraph 59. Ditto ... Bengal Irrigation Act III of 1876. Examiner, Public Works Accounts, Commissioner and Govern- ment. Examiner, Public Works Acciiimts. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. APPENDIX. in the Wards' and Road Fund Departments. II. 347 Serial number. BECOMSIEXDlTIOirS AITD BBMABES OP TBB C0UMISSI0!7. See remarks in paragraph 60, Chapter III, of this report. Might be abolished j retura'No. 10 below is all that is needed. Must be retained. Might be made annual. Ditto ditto. 1 }• Must be retained. and prepared in the Collector'' s Office. III. • Superseded By Income Tax returns. districts of Cuttack, Midnapore, Patna, Shahahad, Oya, and Mozufferpore. IV. Must all be retained. 44 a 34S REPORT OF THE SALARIES COMMISSION. A.PPEN Eeferred to in paragraph 65, Lut of authorised relurns PART Serial number. Subject of returns. Period to whicii it refers. Authority prescribing the returns. Where sent. 4g 5D Death of European uncovenanted officer Calendar of accused persons for trial before the Court of Session. Final report of cases of opium smuggling State of files B«turn of places visited by the District Super intendent of Police. Receipts and disbursements of th». Circuit House Fund. Balance sheet of fines 8 4 9 Eei?i9ter of deposit receipts with plus and 1 minus memorandum. 10 11 12 13 Ditto ditto repayments . Ditto of miscellaneous receipts . Pines realised List of bills sent to controlling authorities . 14 SM Statement of persons tried and of cases disposed of m the courts of Subordinate Magistrates. 15 Rewards p»id in cases of opium smuggling under direct orders. 16 Rewards paid in opium cases 17 Business statement with certificate regarding register of convict ions. 18 SM Statement of persons tried and of cases dis. posed of in the courts of Subordinate Magis- trates. Business statement in form Q £0 21 22 to 24 28 26 27 D 28 D 29 SO SI S2 S3 84 35 36 37 38 to 41 42 43 to 63 S 8 S Offences against coinage Occupation of circuit-house Births, deaths, and marriages of Europeans ... Working of Act IV (B. C.) of 1873 Cases of opium smuggling Serious crime Reconvictions Persons holding titles Political or state prisoners Stock and sales of arms and ammunition Inspectors of Police ' Officers liable to examination Orphans supported by Government Sale of packing cases, bales, &c., of printed forms. Ditto ditto of stationery Ditto ditto of punching machines. Proceedings under the Vagrancy Act, I, II, III, and IV. Measures taken to exterminate wild animals and venomous snakes. Eetnrns of Criminal Justice, viz. : — 1. List of judicial decisions, receipts, expenditure, &c. 2. Statement of offences reported and persons convicted, Ac. 3. Statement of miscellaneous cases under Act X of 1882. 4. Statement showing the result of trials before the criminal courts. 6. Statement showing punishments inflicted by the courts of original jurisdiction. Occasional Ditto Ditto Monthly Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Quarterly Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Half-yearly Ditto Ditto Ditto Ditto Ditto Ditto Ditto Annual Do. Do. Civil Account Code, Chapter II, paragraph 3, notes 3 and 4. High Court's geueral rules pages 17 and 18 Board's Excise Manual, section 6, clauses 10 and 10. High Court's general rules, pa^es 17 & 18 Inspeetor-Oeneral of Police's circular Q, part II, paragraph 16, and Government circular No. 1762, dated 20th March I86.i, and No. 18 of 3rd April 1871. Bengal Government circular B of 2nd July 1878. Appendix C, Chapter III of Rules of Ac- count for judicial officers, nnd Govern- ment order No. 873, dated 16th February 1868, and rules received with Government circular 24 of 5th May 1876. Appendix A, Chapter III of Rules of Ac ■ count for judicial officers. Ditto ditto Ditto ditto Civil Account Code, Chapter X, paragraph 1 Accountant-General's No. 5 'TiM, dated 27th April 1883. H igh Court's Generals Rules, pages 17 and 18. Accountant-General's circular No. 19 of February 1880. Ditto ditto High Court's General Rules pages 17 and 18. Ditto ditto Bengal Government resolution of 19th September 1872, received with No. 5404 of the same date. India Government's No. 698 of 6th April 1872, and Bengal Government's No. 2379, dated Kith April 1872, and No. 4001, dated 2S)th June 1873. Government circular No. 9 of 27th July 1877, and No. 28 of 12th July 1878. Bengal Government circular No. 36 of 28th November 1879, and rules dated 4th October i872. Sanitary Commissioner's circular No. 99 of 19th November 1883. Board's No. 678B of Ist July 1881 Inspector-General of Police's circular Q, part II, paragraph 22. Ditto ditto Government circular No. 13 of 16th De. cember 1876. Government order No. 70 of 18th Decem- ber 1871, and No. 4«14, dated 12th August 1869. Government order No. llj, dated 31st March 1884 (Government circular No. 26 of 29th April 1879, and notification dated 24th March 1879). Inspector-General of Police's circular Q, part II, paragraph 23. Government circulars No. 6A and No. lOA, dated 15th March 1877 and latli June 1S77. Government order No. 849—50, dated 17th March 1885. Superintendent of Stationery's circnlsr No. 2968, dated 28th March 1885. Ditto Ditto ditto ditto India Government's Resolution No. 6328, dated 22nd February 1875, and Bengal Government circular No. 10 of 3rd March 187.'). Government circular No. 26, dated 4th May 1875. B igh Court's General Rules, pages I7 and 18. Government. Sessions Judge Commissioner and< Opium Agent, Hehar High Court Commissioner. Ditto Commissioner. A ccountant G e n e r al through trea sury officer. Ditto. Ditto. Ditto. A c c o u ntant General. District Magis- trate. Opium Agent, Behar. Ditto. High Court ... District Magis- trate. Commission e r (in duplicate from some districts) . Commissioner. Ditto Ditto Sanitary Com- missioner. Commissioner through Col- lector. Commissioner and Inspec- tor-General of Police. Ditto. Commissioner. Ditto Commissioner and Inspec- tor-General of Police. Commissioner. Ditto Commissioner Superintend- ent of Sta- tionery. Ditto. Ditto. Commissioner Ditto High Court. APPENDIX. DIX V. PAGE 56, Chapter III. prepared in Magistrate's Office. I. 349 8 means that the Subordinate Mafcistratea at sudder also prepare the returnB. SM means that the Subordinate Maeistrates prepare for District MaRistrates inforoia- tiou. D means that the return is prepared in the District Superintendent's office. Seri al number. BBCOMUENDATION A.ND REMABES OF THE COMMISSION. 1 May be retained. 3 May be discontinued. 5D iMay be submitted only to IiispHctor-General of Police. May be discontinued. 7 Must be retained. 19 : May be abolished. i I 20 May be abolished with permission ot Government of India. ' 21 May be abolished, as a register is kept in the same form as the return. 22 to 24 ! Miglit be made yearly. No longer necessary. Not necessary. Might be annual. 35 to 37 38 to 41 42 Ditto ditto if not abolished. There is no need to submit the return to Government through the Inspector-General of Police or a copy of it to the Commissioner. ' Might go direct to Inspector-General of Police from District Superintendent. Necessary. Might be made annual. Might be made annual. May be abolished with the permission of the Government of India. Ditto ditto ditto. 350 EEPOET OF THE SALABIES COMMISSION. PART Serial number. Subject of return. 64 65 67 70 to 72 78 71 ft 76 77 78 79 80&-81 83 85 to 102 D Betums of Criminal Justice, Tiz.— cotifd. 6. Statement sbowinK the particulars of whipping inflicted by criminal tri- bunals. 7. Statement showinff the result of appeals and applications for revision. 8. Statement showmjc the use of juries and assessors. 9. Statement showing the result of trial of European British subjects. Statement showintt the number of offences reported, complaints reject- ed, cases struck off as false, and true cases. Comparative table of cases brought to trial and persons acquitted or dis- charged. Statement showing number of cases brought to trial, disposed of, and pending. Table showing number of persons under trial in Magistrates' and Ses- sions Courts, and results of trial. Comparative table of witness exa- mined and discharged without exa- mination, &c. Table showing detention of witnesses. Comparative table of fines and com- pensation paid. Comparative table of appeals. Table of result of appeals. Comparative table of applications for revision. Table of result of applications for revision. Comparative table of receipts and charges of criminal courts. Presses worked and periodicals published . ... 10. 11. 12. 13. 14. 15. 16. 17. 18. 19, 20. 21. Works of public utilitj constructed by pri- vate individuals. Whipping , .„ Persons according to religious denominations Securities of ministerial officers Account particulars of A deposits Lists of lapsed deposits, viz. — 1. Of A deposits outstanding over three complete years. a. Of balances of A deposits of the last account year but one which do not exceed Rs. 5. S. Of balances of B deposits out- standing over complete one year. Trigonometrical survey pillars Receipts and expenditure of Zemindari Dtk Fund, and details of expenditure on account of establishment. Arcbseological remains Titles return Eeceipts and expenditure of municipalities „. Period to which it refers. Authority prescribing the return. Ditto in different form Budget estimates— Provincial and local Acknowledgment of permanent advance .,. Printed Acts received and sold List of newspapers existing „ Crime and police returns, viz. : — 1. Return A part I of cognizable crime. 2. Do. A, part II, of non-cognizable crime. 3. Return B of thuggee aud dacoity, &c. «. 8. 9. 10. 11. 12. 18. 14. Annual Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto 4. Do. C of additional police. 6. ho, D showing, strength, cost, distribution, &c., of police. Return E of town and village cbowki- dars. Return P of equipment and discipline and management of police. Return G of race, religion or caste of | police. Return H of dismissals. i)o. 1 showing results of false cases. Do, J do. of cases of bad liveli- hood. Return K showing results of sessions trials. Do. h do. of appeals to Judge, and result in cognizable cases. Return M showing results oi' operations by the police under the salt laws. 15. Return AA showing nmnber of cog- nizable offences reported and uersous convicted. Government circular No. 1149 of 19th April 1871, and Government circular No. 3 of 6th November 1876. Government circulars No. 23^ of 5th January 1877, and No. 6651 of 3rd July 1878, and No. 47Mpt, dated 7th November 1881. Inspector-General of Jails' circular No. IM of 13th January 1877. Government circular No, 9 of 16th March 1876. Government circulars No. 22TF of Srd October 1883 and No. IITF of 7th July 188*. Appendix A, Chapter III of rules of account for Judicial officers. Ditto ditto ditto Government circular No, 3162 of 9th November 1869. Government order No. 6817, dated 16th October 1865, and No. 30 of 29th Novem- ber 1871 ; Government circular No. 10 of 10th April 1877. Government circular No. S227 of 80th January 1868, and circular No, 83 of 14th December 1871. Government No. 1037PD of 4th Septem- ber 1883, and circular No. 9P of 6th November 1884. India Governmtnt No. 2— 103— 114a, dated 27th July 1882; Bengal Government No. lOT— M, dated 4th August 18S2. India Government No. 2831 of Slst August 1883. Civil Account Code, Chapter IX, section 2 Civil Account Code, Chapter V| paragraph 4. Government Circular No. 1580 of March 1872, and No. 1616 of 25th March 1873. Government Circular No. 33 of 12th June 1879. Inspector-General of Police's circular Q, part II, paragraph 26. Where sent. Commissioner Ditto Inspector- General of Jails. Commissioner Ditto Account a n t - General. Ditto Commissioner Ditto Ditto Ditto Ditto Ditto Commissioner in duplicate. Accountant- Gen eral. Commissioner. Government Translator. Commissioner and Inspec- tor-General of Police. APPENDIX. 351 Serial number. REHi.BKS BY THE PEESIDENI AND TUB MEMBEBS 07 THE COMMIBSIOIT. 6i 65 6GS 67 73 74 4 75 76 77 78 79 83 8i May be amalgamated with No. 84 in annual general report. Ma; be retained. Superintendent of Jails should report direct to Inspector-General of Jails Might be made triennial. Necessary. Necessary. Necessary. May he discontinued. See No. 29. This has probably been abolished under the new Municipal Act Ditto ditto ditto. Necessary. Might be noticed in annual general report. 352 EEPOET OF THE SALARIES COMMISSION. PART I- Senal number. Subject of return. Period to which it refers. Authority prescribing the return. Where sent. 85 to 102 D D D 103 104 105 106 107 108 109 11 111 112 lis 114 115 116 Crime and police returns, viz.— confrf. 16. Return BB showini? persons tried and convicted in non-cognizable cases. 17. Return showing details of columns 1 and 2 of statenif'nt A. 18. Return showing the demands in police CHSes. Cases instituted under the opium laws Budget estimate of expenditure of Zemindari Dak Fund in detail. Budget estimates of receipts and expenditure of Municipalities. New works required, form G Works to be undertaken by municipal bodies with the aid of the Public Works Depart- ment. Business statement Q Political pensioners ... Immoveable property held by ministerial officers. Detailed stst^nients of establishment as it stood on 1st April. Nominal roll of Europeans and East Indians Copy of stock book showing additions and reductions. Civil divisions in form C Populations in form D Villages attaclied with cholera, fever, and smail-pox. Sale of service books and forms of applica- tion for copies and information. Annual Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Memorandum No. S6A of 26th March 1879. Inspector-General of Police's No. 406 of 10th January 1880. Board's No. 67SB, dated 1st July 1881 ... Paragraph 4 of rules under Act VIII of 1862 (B. C.) received with Government Circular No. 10 of 11th August 1877. Section 72, Act III (B.C.) of 1884 (Munici- pal Act) . Government circular. Public Work De- partment. No. 35A, dated 24th July 188;j. Government circulars No. 18 of 29th De- cember 1880 No. 16 of 29th December 1882, No. ITII of 9th May 1883. Government Resolution of 19th Septem- ber 1872, received with No. 5404 of 19th idem. Government circular No. 1 of 12th Decern, ber 1872, and Government circulars Nos. 3 to 11 of 2nd January 1875. Government circular No. 3550 of 26th August 1879. Civil Account Code, Chapter IV, section 3 Ditto Ditto ditto ditto X, paragraph 4 Government Circular No. 24 of 31st May 1880. Ditto ditto India Government's No. 86 of 9th May 1877, Jianitary Commissioner's annual circulars number and date varying every year. Superintendent of Stationery's circular No. 2A, dated 5th March 1884. Commissioner, through Col- Jector. Postmaster General and o m m i 8 - sioiier. Commissioner Kxecutive En- gineer. Commissioner Ditto in duplicate. Commissioner in duplicate. Commissioner Accountant Gfe- neral in dup- licate. Accountant Ge. neral in trip- licHte. Accountant Ge- neral. Commissioner Ditto Sanitary Com- missioner. Super in te n- dent of Sta- tionery. List of special returns prepared in Magistrate's PART 1 Report of ojcurrence of a case of opium smuggling (for Burdwan Division only). Occasional ... Board's No. 61 B of 21st February 1882, approving or the Commissioner's No. 387T of 9th idem. Commissioner. 2 Detailed statement of each case of opium smuggling (lor Burdwan Division only). ■Ditto Ditto ditto Ditto. 3 Returns of traffic Fortnightly ... Government Resolution of 18th December 1877. Government of India's Rule paragraph 42o Government. 4 Emigrants registered under Act XXI of 1883 Monthly Protector of (Colonial Emigration). Emigrants. 5 Receipts and di^bursement on account of Colonial Emigration. Ditto Ditto Ditto. 6 Emigrants registered under Act I of 1882 Ditto Government circular No. 4 of 22nd Janu- Superintendent (Inland Emigration). ary 1883. of Emigration. 7 Receipts and expenditure on account of inland emigration. B«turn of Lock-hospitals Ditto Ditto ditto Ditto. 8 Quarterly ... Government order No. 14 of 10th May Commissioner. 1872, and No. 6400 of 6th December 1872. 9 Government vessels Ditto India Government order Nos. 341-47 of l«h March 1879. Port Officer, Calcutta. 10 Wolves killed (for Patna Division only) Ditto Government order No. 336 of 19th January 1870. India Government's No. 316 of 7th June Commissioner. 11 Jute mills in 2 parts Annual Ditto 1875; Bengal No.' 2270 of 5th July 1875 ; also Government circular No. 229-31, dated 14th May 1880. 12 Cotton mills in 2 parts Ditto Ditto ditto Ditto 13 Large industries other than jute and cotton mills. Ditto Government circular 2 of 14th January 1882, and circular No. 19 of 12th Novem- ber 1883. Ditto 14 Budget estimate of expenditure on account of municipal police. Ditto Government order No. 989 of 14th July 1883. Ditto. 18 Trust Fund accounts in 3 parts Ditto Government order No. 13 of 2nd March 1880, iind Accountnnt General, Bengal's circular No. 417 of 25ih April 1879. Government order No. 22nd of 2tith June Controlling authonty of the fund. 16 Return of Lock-hospitals Ditto Commissioner. 1873 and previous orders. APPENDIX. 353 concluded. Serial number, BE9U.SES BT THE PbKSIDEITT IITD MEMBEBS OV THE COXMISSIOIT. 103 IM 107 108 109 110 115 118 llj Not necessary ; may be noticed in annual report. Must be retaiued. Probat)]y will not be submitted by MaKistrates now under new Act, but by municipal officers. May be abolished. See above, No. 19. Necessary. Unnecessary. May be dispensed with. Ditto ditto. Occasional ; generally blank. Necessary. office in certain districts. II. I May be discontinued. Ditto ditto. 16 Not I May be discontinued. ''^YJ?*'.^ T*'"'''°t*"' 7"? *''® permission ot the Government of India. When information is required for any special purpose. It can be asked for. Ditto. ditto. May be discontinued as a yearly return, and information may be called for when it is required for any special purpose. Not necessary. 45 354 REPORT OF THE SALARIES COMMISSION. APPENDIX VI. lAst of unauthorised returns, special or local, referred to in paragraph QQ,page 61, Chapter J IT. Namk op ditibion. Burdnan iM Department of office in which employed. 20 21 22 I 23 Eevenue Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto 11 Ditto 12 Ditto 13 Ditto 14 Ditto 15 16 Criminal Ditto 17 Ditto 18 Ditto 19 Ditto Ditto Ditto Ditto Ditto DESCKIPIION op EETUBir. By whom prescrilied. Remakks. Daily. Eetnrn showing the purchase of ganja, siddhi, and opium by retail vendors. From sub- division Uluberia. Weekly. Statement showing collections and disposal of objections, License-tax Department. Statement showing progress made in the dis- posal of objections and in the preparation of Malikwari Eegister of Nispi holdings of Doro Khas Mehal Department. Fortniffhtly. Statement showing the number of cases under Act VII (B.C.) of 1876, disposed of by Deputy and Sub- Deputy Collectors. Statement showing progress in the disposal of objection cases, Xhas Tehsil Department. Monthly. Statement showing progress in disposal of kharij, dakhil and miscellaneous cases, Khas Tehsil Department. Return showing demand, collection, remission, and balance of licen»e-tax. Statement of collections, Irrigation Department Statement of work done by Sub-Deputy Col- lectors and canoongoes. Statement showing consumption of salt Quarterly. Statement of realizations and outstanding balance of advances under the Land Improvement Act and explanation. Explanation of the above outstanding balance... Annual. Statement showing the number of appointments made during the year and held by graduates, imder-graduates, &c. Statement of collections made by different zUladars, Irrigation Department. Monthly. Statement of municipal cases in sub-divisions ... Statement of pound collections in sub-divisions Quarterly. Statenrent showing demand, collections, and balance of ferry rent. Statement of pound collections Statement of persons tried, convicted, and acquit- ted in High Court's form A. Annual. Statement showing result of sale of ferries Return showing the receipts and expenditure on account of pounds. Statement showing result of sale of pounds ... Ketum of receipts and expenditure of zemindari dak to accompany the budget estimate Collector of Hooghly. Collector of Midnapore, Ditto. Collector of Burdwan. Collector of Midnapore. Ditto. Ditto. Ditto. Collector of Burdwan. Collector of Midnapore. Collector of Burdwan. Ditto. Inspector of Schools, Burdwan Division. Collector of Midnapore. Magistrate of Bankura. Ditto. Commissioner. Magistrate of Midna- pore. Commissioner. Ditto. Ditto. Magistrates of Howrah Burdwan, and Midna- pore. Commissioner. APPENDIX. 355 Name of division. Department of office in which employed. Dbsceiptios of Retuen. By whom prescriV)ed. Remarks. Eurdwan Presidency 24 25 26 Criminal Ditto Ditto Eevenue Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto 22 24 25 Ditto 23 Ditto Ditto Criminal Annual. Statement of arrests and convictions in excise cases within Howrah Municipality. Statement of local fund cstablisKment Comparative statement of receipts and expendi- ture on account of pounds. WeeMy. Statement of afrricultural loans Statement of progress of khas mehal collections for Jungipore and Lalbagh sub-divisions. Statement of procress of settlement work for Lalbagh sub-division. Statement of progess in re- writing Register A, Part I. Monthly. Eeturn of warrants issued by Commissioner under Act IX (B.C.) of 1878, section 58 (wards). Statement showing progress of audits in cash accounts of wards. Statement of work done by Sub-Deputy Col- lectors. Statement showing progress made in land acquisition cases. Health report Statement of registration of lakhiraj holdings under Act VII (B.C.) in Punchannogram. Monthly. Progress statement of steps taken to complete Kegister A, Part [ of Land Registration. Progress statement of steps taken to complete Register B, Part I of Land Hegistration. Statement of excise shop remaining unsettled (for Lalbagh sub-division). Transaction of license-tax collections for Kandi sub-division. Extract from Register 7 of excise case for Kandi and Lalbagh sub-divisions. Statement showing retail sale of opium Ditto ditto ganja Statement showing collection of Excise Revenue List of challans of Excise Revenue realized in sub-divisions. Statement of excise shops Price-current return, form A — 1 Copy to Executive Commissariat officer,^ Calcutta. 1 Copy to Superintendent of Native Lunatic Asylum. 1 Copy to Superintendent of European Lunatic Asylum. 1 Copy to Secretary, Zoological Gardens ... 2 Copies to Commissariat shipping office ... Price-current return, form B — 1 Copy to Executive Commissariat officer. 2 Copies to Executive shipping office 1 Copy to Garrison Quarter-master Excise Superintendent of Calcutta. Commissioner under old Local Fund Rules, now obsolete. Magistrate of Hooghly. Commissioner. Collector of Moorshed- abad. Ditto. Ditto. Commissioner. Ditto. Ditto. Ditto. Civil Surgeon, gunnahs. Commissioner. 24-Per- =;] Quarterly. Statement of farming settlements of khamar land, canal surplus lauds, and khas tehsil settle- ment in Punchannogram. Statement of encroachment cases on those lands in. Punchannogram. WeeJcly. Statement of fever mortality Collector of Moorshed- abad. Ditto. Ditto. Ditto. Ditto. Ditto andKhulna Ditto. Ditto. Collector of Khulna. Ditto. Commissariat Depart- ment. Ditto. Commissioner. Ditto. Ditto, 45 a 356 REPORT OF THE SALARIES COMMISSION. Xahb of DiyisroN. I m Department of office in which employed. Description op RETUBif. By whom prescribed. EESU.BKB. Presidency Eajshahye 26 27 43 11 12 13 44 Ditto 45 Ditto 46 Ditto 47 48 Ditto Ditto Criminal Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Revenue 2 Ditto 3 Ditto 4 Ditto 5 Ditto 6 Ditto 7 Ditto 8 Ditto 9 10 Ditto Ditto Ditto Ditto Ditto Fortnightly. Working statement of magistrial officers Hajut statement Monthly. Statement of duties of process servers „ of sale of tne Government medicines „ of convictions under chapter X and XI ,, of summary trials „ of reconvictions „ of false cases... ,, of collection of zemindari dak cess ... „ of business ... ... „ of B and C forms Statement of tour Q,uarterly. Statement of remands ... Ditto of demands, collections, and balance of ferries. Statement of pounds Ditto of false cases Ditto of rewards Half-yearly. Statement of irrecoverable fines Annual. Return of receipts and expenditure of process fees. Eetum of demand, collection, &c., of cattle- pounds. Statement of result of trial of persons com- mitted to Sessions. Statement of settlement of ferries ... Ditto of excise cases Weelcly. Statement showing progress made in the posal of certificate cases. Monthly. Statement of contract contingencies showing ex- penditure incurred. List of detailed contingent bUls, Land Revenue, sent to Commissioner. List of detailed contingent bills, Excise, sent to Commissioner. List of detailed contingent bills, Wards, sent to Commissioner. Price-current of articles for the Northern Bengal State Railway on their requisition. Statement showing remittances of excise collec- tions into the treasury. Statement showing collections in khas mehalg from sub-divisions. Statement of A class expenditure Ditto of B ditto (Quarterly. Statement of progress made in the settlement work in sub-division. Half-yearly. Statement showing the names of district officers who inspected or failed to inspect his office. Annual. Statement of allotment and expenditure for contract contingencies in two parts. Magistrate of Jessore. Ditto. Magistrate of Nuddea. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Magistrate of Moorshed abad. Ditto. Commissioner. Ditto. Ditto. Ditto. Magistrate of Jessore. Commissioner. Magistrate of Moor- shedabad. Commissioner. Ditto. Ditto. Ditto. Collector of Moorshed- abad. Collector of Dinage- pore. Commissioner. Ditto, Ditto. Ditto. Collector of Bogra. Ditto. Collector of Pubna. Commissioner. Ditto. Collector of Pubna. Commissioner. Ditto. APPENDIX. 357 Name op division. ^.o Department of office in which employed. Dbsceiptios of ektces. By whom prescribed. BEUABE8. Eajshahye ... Dacca 21 22 23 24 25 26 27 28 29 30 31 Eerenue Ditto Ditto Ditto Criminal 19 Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto 34 Ditto 35 Ditto 36 Ditto 37 38 Ditto Ditto Revenue Ditto Ditto Ditto Ditto Annual. Statement showing appointment of chainmen and messengers. Statement showing the result of settlement of excise shops. Detailed list of excise shops of every descrip- tion proposed. Abstract list of excise shops Weekly. Keport of small-pox ... Bi-monthly. Eeport of cholera Monthly. Statement of progress made in the introduction of the Chowkidari Act Statement showing expenditure incurred from contract contingencies. Memorandum of visits paid by district officers and his subordinates to the jail. Statement of ferries showing demand, collection, and balance. Statement of pounds showing demand, collection, and balance. List of detailed contingent and travelling allow- ance bill sent to Commissioner. Beturn of reward in police cases Statement of remittances from police stations and out-posts to the treasury. Statement showing demands and collections of pounds which are farmed out. List of officers in the district on the last day of the month. Quarterly. Statement of persons (witnesses) sent up by the civil court for trial under section 174, Indian Penal Code. Half-yearly. Eeturn showing inspection of thannas and out- posts by the District Superintendent of Police. Eeturn of Wahabees movements. Estimate for repairs of zemindari dak huts and pounds. Annual. Statement of grant and expenditure for contract contingencies and probable savings. Statement of expenditure on account of contract contingencies in two parts. Statement showing receipts and payments on account of the circuit-house. Comparative statement of sale of ferries Statement showing demands, collections, and balances of rent on account of ferries. Occasional. Statement of malikana Monthly. Statement showing progress in realization of rent of khas mehal. (In the Board's mis- cellaneous form No. 6 sent to Commissioner and Board every quarter). Statement showing progress in settlement work Statement showing progress in partition work. Statement of contract contingent charges Commissioner. Ditto. Ditto. Ditto. Superintendent of Vac- cination, Eungpore. Commissioner. Ditto. Ditto. Ditto. Magistrate of Dinage pore. Ditto and Deputy Commissioner of Dar- jeehng. Commissioner. Ditto. Ditto. Magistrate of Pubna. Commissioner. Sessions Judge of Eaj- shahye. Commissioner. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Commissioner. Collector gunge. of Backer- Ditto. Ditto. Commissioner. 358 EEPORT OF THE SALARIES COMMISSION. Name op divisios. Dacca Chittagong Department of offlce in whicti employed. DESCalPTIOS OP EETUElf. By whom prescribed. Remarks. 6 Criminal 7 Ditto 8 Ditto 9 10 Ditto Ditto 11 13 Ditto Ditto 10 20 21 22 23 24 25 Ditto Ditto Eevenue Ditto Ditft) Ditto Ditto Ditto Ditto Ditto Ditto Ditto 11 Criminal 12 Ditto 13 Ditto U Ditto 15 16 17 Ditto Ditto Ditto 18 19 Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Monthly. Statement of petition cases made over to the police for enquiry (from sub-divisions). Statement showing remands in police cases (from sub-divisions). Statement of rent realized on account of pounds and ferries. Statement of excise cases Statement of expenses of contract contingencies Quarterly. Statement of false cases Ditto of rent realized on account of ferries and pounds. Annual. Account of receipts and disbursements of Mitford Dispensary. Estimate of contract contingent charges "Weekly. Statement showing collections and remittance of money realised by khas tehsil Deputy Collectors. Monthly. Progress report of Sub-Deputy Colllectors and canoongoes. Statement of Civil and Judicial business of Chittagong Hill Tracts. Statement of execution of decrees of Chittagong Hill Tracts. Statement of miscellaneous cases of Chittagong Hill Tracts. Statement of all cases which are referred to the Deputy Collectors and other oiScers for enquiry. Quarterly. Return of Hill Tract revenue Beturn of process fees realised Statement of sums credited in the Chittagong Treasury on account of Chittagong HillTracts. Annual. Eeturn showing names of Sub-Deputy Collectors employed. Occasional. Statement of seamen punished Statement showing the dates of transmission of records of sessions cases to the Sessions Judge and briefs to the Government pleader. Detailed statement of persons committed to the sessions (at each session). Statement of excise and salt cases (after dis- posal of each case). Monthly Statement of false cases List of contract contingent charges incurred ... List of abstracts of contingent charges cashed during the month List of detailed bills submitted Statement showing convictions and acquittals ... Eeturn showing realization, &c., of fines and arrest of absconding offenders. Statement showing postponements recorded in criminal cases. Return of punchayets and chowkidars convicted Return of crime Return of sale of arms and ammunition Statement showing number of persons com- mitted to the sessions. Magistrate of Backer- gunge. Ditto. Magistrate of Mymen- singh. Collector of Dacca. Commissioner. Ditto. Magistrate of Mymen- singh. Secretary to the Mitford Dispensary, Dacca. Commissioner. Collector of Chittagong, Commissioner. Ditto. Ditto. Ditto. Collector of Chittagong, Commissioner. Ditto. Ditto, Ditto. Shipping Master, Chit- tagong. Commissioner. Magistrate of Noakhali. Collector of Jioakhali, Commissioner. Ditto. Ditto. Ditto. Magistrate of Noa- khali. Ditto. Ditto. Ditto. Commissioner. Ditto. Magistrate of Noa- khali. APPENDIX. 359 Nami; op division. Chittasong Patna Department of office in which employed. DlSCEIPTIOS OP BETCEir. By whom prescribed. Remabes. 10 11 12 l:i 14 15 16 17 Criminal Ditto Ditto Ditto Ditto 31 33 Ditto Ditto 33 Ditto 34 Ditto 35 Ditto 36 37 Ditto Ditto 38 39 40 Ditto Ditto Ditto Revenue Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Criminal Ditto Ditto Ditto Quarterly. Statement of prosecutions under the Arms Act. Commissioner. Statement of municipal receipts and expendi- . Ditto. ture. Statement of demand, collections, and balance on Ditto. account of ferries. Statement of fines under the Salt Act Statement of persons committed to sessions ... Annual. Statement of settlement of ferries ... Statement of cattle-pounds showing receipts and expenditure. Statement showing number of cases of British seamen prosecuted. Betum showing the number of cases in the Municipality. Eeturn showing establishment entertained from local funds. Application to draw money from local funds ... Compensation awarded to defendants Ditto to complainants Forfeiture of bonds Details of column 10 of statement 2 of crime return (number of persons against whom processes issued). Monthly. Statement of expenditure on account of contract contingencies. Eeturn of appointments made Return of progress made in registration of patwaries. Statement showing progress made in settlement cases. Statement showing progress made in re-writing Register A. Statement of collection of excise revenue Statement of progress made in the disposal of land registration cases. Quarterly. Statement of progress mads in the disposal of butwara cases. Annual. Statement of progress made in the disposal of butwara cases. Statement showing names, character, qualifica- tions, and duties of canoongoes. Statement showing number of applications made for copies of maps and other survey records. Return No. VIII of business Return No. VIIIA of certificate cases Statement of appointments made in Collector's office and the ofiices subordinate to it. Statement showing the duties of Sub-Deputy Collectors. Transport resource return Ditto. Magistrate of Noa^ khali. Weekly. Return of under-trial prisoners Monthly. Statement of appointments made ... Return of cases decided by each Subordinate Magistrate. Return of cases remanded more than once or pending for more than one month. Commissioner. Ditto. Shipping Master. Magistrate of Noa- khali. Commissioner under old Local Fund Rules, now obsolete. Ditto. Magistrate khali. • Ditto. Ditto. Ditto. of Noa- Commissioner. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Deputy Commissary- General. Magistrate of Sarnn. Commissioner. Magistrate of Sarun. Ditto. 360 REPORT OF THE SALARIES COMMISSION. Name op divisios. Department of office ia which employed. Patna Bhagulpore ... 28 2 3 4 6 6 7 8 9 10 11 12 21 Criminal Ditto Ditto Ditto Ditto Ditto Ditto Ditto Be venue Ditto Ditto Ditto * Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto 13 Ditto 14 Ditto 15 Ditto 16 Ditto 17 Ditto 18 Ditto 19 Ditto 20 Ditto Ditto Ditto Ditto Desceiption op eetuen. By whom prescribed. Bbmibes. Monthly. Statement of licenses issued under the Arms Act. Eeturn of cases of theft of railway spikes and other materials. Statement of expenditure from contract contin- gencies. Quarterli/. Eeturn of bad livelihood cases Ditto of municipal collections „, Ditto of appointments made Ditto of processes served by peons Annual. Statement of appointments made ... Fortniffhtli/. Statement of progress in settlement cases Monthli/. Statement showing occupation of chainmen and messengers. Eeturn showing monthly collection in khas mehal. Eainf all return Statement showing detailed bills sent to the Commissioner for countersignature. Business statement of Deputy Commissioner of Sonthal Pergunnahs. Civil suits statement of Deputy Commissioner of Sonthal Pergunnahs. Eent-suits statement of Deputy Commissioner of Sonthal Pertunnabs. Title-suits statement of Deputy Commissioner of Sonthal Pergunnahs. Statement of execution of decrees in civil suits of Deputy Commissioner of Sonthal Pergun- nahs. Statement of execution of decrees in rent-suits of Deputy Commissioner of Sonthal Pergun- nahs. Statement of execution of decrees in title-suits of Deputy Cummissioner of Sonthal Pergun- nahs. Quarterly. Return showing occupation of Sub-Deputy Col- lectors and canoongoes. Progress statement of settlement and survey operations, Wards Department. Business statement of Deputy Commissioner of Sonthal Pergunnahs. Civil suits statement of Deputy Commissioner of Sonthal Pergunnahs. Rent-suits statement of Deputy Commissioner of Sonthal Pergfunnahs. Title-suits statement of Deputy Commissioner of Sonthal Pergunnahs. Statement of execution of decrees in civil suits of Deputy Commissioner of Sonthal Pergunnahs Statement of execution of decrees in rent-suits of Deputy Commissioner of Sonthal Pergun- nahs. Statement of execution of decrees in title-suits of Deputy Commissioner of Sonthal Pergun- nahs. Annual. Statement of work done by Sub-Deputy Collec- tors. Statement showing sale of postage labels, envelopes, and post-cards. Magistrate of Chumpa- run. Commissioner. Ditto. Ditto. Ditto. Ditto. Magistrate of Shahabad Commissioner. Collector of Maldah. Commissioner. Collectors of Bhagul- pore and Maldah. Commissioner. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto, Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Deputy Post-master- General, Behar. APPENDIX. 361 Namb op Division. Department of office in which employed. Desceiption OB EErUElf. By vhom prescribed. Beuabes. 24 29 30 31 Ditto Ditto Ditto 32 33 34 35 Ditto Ditto Ditto Ditto 36 37 Ditto Ditto 38 10 Criminal Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Eevenue Ditto Ditto Ditto Ditto Criminal Ditto Ditto Ditto Ditto Ditto Ditto Weekly. Extract copies of licenses under the Indian Arms Act. Monthly. Criminal case statement of Sonthal Pergunnahs Criminal occurrence statement of Sonthal Per- gunnahs. , Hajut statement of Sonthal Pergunnahs Pound statement for sub-divisions showing receipts and expenditure. Quarterly. Jail visit return Return of bench sittings Plus and minus memorandum of zemindari dak fund. Statement showing commitments made Criminal case statement of Sonthal Pergunnahs Criminal occurrence of Sonthal Pergunnahs ... Hajut statement of Sonthal Pergunnahs Salf-yearly. Statement of operations under the Arms Act ... Statement of demand, collection, and balance of zemindari dak fund. Statement of receipts and expenditure of zemin- dari dak fund. Annual. Return of bench sittings Statement of municipal and other fines credited to municipal fund. Statement showing number of municipal cases prosecuted, convicted, and acquitted, and amount of fine realized for each municipality. Statement showing result of cases of drunken- ness. Return of educated men appointed on Es. 10 and upwards. Statement of settlement of ferries ... Fortnightly. Price-current return (copy of the one sent to Government). Monthly. Return of cases disposed of under Act X of 1859. Statement of progress made in license-tax operations. Quarterly. Extract from register of contract contingencies Statement of progress made in classifying and destroying English correspondence. Weekly. List of licenses issued under the Arms Act Month ly. Statement of cases committed to sessions Statement of intestate property Plus and minus memorandum of deposits and local funds. Quarterly. Statement of applications filed for copies and the number of stamps required to prepare them. Statement of ferry collections Receipts and disbursements on account of ferries. Magistrate of Bhagul- pore. Commissioner. Ditto. Ditto. Deputy Commissioner of Sonthal Pergun- nahs. Commissioner. Ditto. Ditto. Sessions Judge, Monghyr Commissioner. Ditto, Ditto. Ditto. Ditto. Ditto. Commissioner. Examiner of Local Accotints. Municipal Commis- sioners of Monghyr. Eicise Deputy Collector, Monghyr. Inspector of Schools. Commissioner. Commissioner. Ditto. Ditto. Ditto. Ditto. Assistant District Superintendent of Po- lice, Balasore. Commissioner. District Judge, Cuttack, Commissioner, Treasury Officer of Pooreo. Commissioner. Ditto, 46 362 REPORT OF THE SALARIES COMMISSION. Name of EiriSIOH. Departnient of olfiee in which employed. Desceiption op BETuns. Bj irhom prescribed. Bemakks. Orissa Chota Nagpore. 13 14 15 16 17 18 19 Criminal Ditto Ditto Ditto Ditto Ditto Ditto Eevenue, Crimi- nal, Civil and Political De- partments. Revenue Ditto Ditto Ditto Ditto Ditto Criminal Ditto 10 11 Ditto Ditto 12 Ditto 13 Ditto 14 Ditto Civil and Poli- tical. Political Ditto Ditto Ditto Annual. Statement of arrests and convictions under the Excise and Opium Acts. Statement showing the result o£ commitments. Statement showing the names of oiBcers whose orders were appealed against and appealable orders passed. Statements of demand, collections, and balances of local funds. Application to draw money from local funds ... Statement of local fund establishment Statement of receipts and disbursements on account of pounds. Monthly. Abstract monthly return of all business. Civil Criminal, Eevenue and Political. Return of excise demand, collection, and balance Statement of work done by chainmen and mes- sengers. Settlement Progress Return D. E. and objection return. Statement showing progress in the disposal of Act X of 1859 cases. Statement showing progress in execution of decrees. Statement of expenditure from contract contin- gencies. WeeJcly. Small-pox return Statement of convictions and committals in political estates. Statement of cases pending in political estates. Statement of persons convicted, acquitted, and pending in political estates. Statement of pound collection in sub-division ... Statement of zemindari dak collection Cases disposed of under section 30, Criminal Procedure Code. Annual. Report and returns relating to administration of civil justice in the political estates of Prohat and Kolhan. Administration report and returns of the poli tical estates of Khursowan and Seraikeyla. Statement showing payment and debts of en- cumbered estates of Chainpur. Statement showing payment and debts of en- cumbered estates of Eera. Statement showing payment and debts of en- cumbered estates of Khursowan. Excise Officer, Pooree. Sessions Judge Cuttaek. Ditto. of Commissioner (under obsolete Local Fund Rules). Ditto. Ditto. Commissioner. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Superintendent of Vaccination, Hazari- bagh. Commissioner. Ditto. Ditto. Deputy Commissioner of Hazaribagh. Ditto. Commissioner. Commis sioner. Ditto. Ditto. Ditto. Ditto. APPENDIX. APPENDIX VII. 363 Statement shewing tlie sanctions required by Laws and Rules for proceedings of Collectors and Magistrates. Eefereed to i.v paragraph 74, page 69, Chapter FV. I.— EEGULATIONS. s Number, date, and sectiou of law. Subject. Sanctioning authority. Remarks. XI, 1806, sec- tion 6. XIX, 1810, eec tion 7. Xn, 1817, sec- tion 11. Id., section 13 Id., section 31 II, 1819, section 13, clause 3. Id., section 14 IV, 1821, section 7, clause 2. VII, 1828, sec- tion 2 (settle- ment). Id., section 3 Id., section 5 Id , section 16 Id., section 17 IX, 1825, sec- tion 4. Id., section 6, clause 6. Id., section 5, clause 12, IX, 1833, section 24. Claims by zemindat-s for compensation for injury done by troops passing through their estates. Kscheats Daily fine on zemindar for neglect or refusal to appoint putwaris. Pine and daily fine on the same for unauthorized removal of putwari. Daily fine on same for non-attendance at Collector's court when summoned. Daily fine on zemindars for non-attend- ance in resumption cases. Fine on same for resistance of process Delegation of general powers of Col- lectors to other officers. Extension of farm after expiry of period of lease. Farm of estates of recusant proprietors Allowance of malikana to recusant proprietors. Power to Collector to try claims to title during settlement. Same in respect to lakhiraj holdings ... Cancelment of temporary settlement in case of default by proprietors. Resumption of invalid lakhiraj after ex parte decision by C'oUector. Resumption of " towflr " land Employment of Deputy Collectors ... Throngli Board and Commis- sioner for sanction of Govern- ment. Through Board and Commis- sioner for sanction of Govern- ment. In tlie Regnlation sanction of Board, but under Regulation I of 1829, section 4, sanction of Commissioner is now sufficient. Ditto. Ditto. Ditto (Commissioner) Ditto Board, informing Government Board. Board Board, up to 10 per cent., above that Government. Government. Ditto. Board, subject to orders of Go- vernment. Board (Commissioner) Board (Cummissioner) Commissioner Held in recent cases in Hooghly and Burdwan to include claims for supplies provided, but not paid for. See detailed rules in Board's rules, vol. I, chap. IX, sec. vii, paragraph 5. But see Bill now before Bengal Council for amending this Regulation. Practically obsolete. Ditto. Rendere i practically obsolete by appointment of Deputy Collectors by IX of 1833. In force in Midnapore and Orissa. Sanctions under this Regula- tion and IX of 1825 should be considered together with Bengal Act VIII of 1879, and Board's rules, vol. II, page 83 et. seq. by which the provisions of the old Regulations have been con- siderably modified— «ee part IV, No. 407 et. seq. In force in Midnapore and Orissa. See remark to No. 11. Ditto. Practically obsolete. II.— ACTS OF GOVEENOE-GENEEAL IN COUNCIL. 18 IX, 1847, sec- lleduction from jumma of estates on Board, whose orders are final ... See also Board's rules, vol. II, tion 5. account of diluvion. page 163. 19 Id., section 6 Addition to jumma on account of alluvion. Ditto Ditto, pages 111 et. seq. 20 XX, 1848, sec- tion 4. Levy of daily fine exceeding Rs. 500 ... Commissioner. 21 VI, 1853, sec- tion 2. When Collector is in doubt as to juris- diction in respect of putni sales. Board, whose ordets are final ... 22 XXXII, 1855 ... Embankments Repealed by Act VI (B.C.), 187.^, except for Orissa and Sunder buns— see below Act II (B.C.), 1882. See Board's rules, vol. II, chap. 33 XXXI, 1858, Assessment on alluvial increment in- Board section 1. corporatt-d with that of parent estate with consent of proprietors. V, sec. xii, paragraph 14. or in the esse of their not consenting Do Ditto. to be separately assessed. 24 XXXIV 1858, sectiot 24. Assuming charge of lunatic's estate under jurisdiction of Charter Courts. Board as Court of Wards 46 a 364 REPORT OF THE SALARIES COMMISSION. i Number, date. - — "i and section Subject. Sanctioning authority. Remarks. s of law. 25 XXXV, 1858, section 2. Application by Collector to make en- quiry into state of mind of luna'^ic not under jurisdiction of CUarter Courts. Board as Court of Wards 26 Id., section 9 Assuming charge of landed property of such lunatic. Uitto 27 Id., section 11 Charge of lunatic's estate when not Optional with Court of Wards See section 2, Act IX (B.C)., 1879 ; also section 10 of same. subject to jurisdiction of Court of to assume on request of civil Wards. court. 28 XL, 1858, sec tionii 12, 14, 15,21. Charge of estate of minor Optional, as above Ditto. 29 X, 1859 Rent law Repealed by Bengal Act VIII (1869), except as legards Orissa and Chota Nagpore, and omit- ted from this statement as no generally in force. 30 XI, 1859, sec- tion 42. Special registry Commissioner. 31 Id., section 44 Resistry of old tenures Ditto. S2 V, 1861, sec- Confiscation of unclaimed property by Government Refund of sale proceeds to owner tion 27. Magistrate. requires sanction of Govern- ment, because the amount is credited in the puUic accounts- Civil Account Code, chanter 17 rule 4. ' 33 XVI, 1863, sec- tion 2. Removal from distillery of spirits for use in arts, manufactures, &c. Board See Board's rules, vol. I, page 335. 34 XX, 1863, sec- tion 21. Retention of charge of secular endow- ments. Board. 35 XXIII, 1863, Keport on claim to waste land Board [or " other superior reve- See Board's rules, vol. II, pages 309 et seq. section 6 (waste nue authority," i.e, Financial lands). Commissioner in non-regulation provinces]. 36 Id., section 6 Appointment of court to try such Government. Id., section 22 claims. Fixing Muuiber of process peons in criminal courts. High Court with approval of Government. 37 VII, 1870, sec- Fixiny; number of process peons in Board with approval of Govern- tion 23. revenue courts. ment. 38 X, 1870, sec- tion 7 (land Order for acquiring land Government through Board ... For the various sanctions re- quired by Collectors m carry, ing out details of land arqui- acquisition). 39 Id., section 17 Taking possession in cases of urgency... Government See Board's rules, vol. I, chap- ter IV, passim, and the fourth part of this compilation infra. 40 Id,, section 43 Temporary occupation of land . Ditto. 41 I, 1S71, section Determiniug places where pounds shall Commissioner The Act says : "Subject to gene- 4 (cattle tress- be opened. ral control of local Govern- pass). • ment, but in practicj the Com- missioner's sanction is now sufficient. 42 Id., section 7 Kegisters and returns to be kept and furnished by ponnd-keepers. Government Pounds are now generally leased by public auction in Bengal. 43 V, 1871, sec- Removal of prisoner from one jail to Inspector-General of .Tails, sub- tion 30. another. ject to orders of Government. 44 Id., section 31 Removal of lunatic prisoners to asylum Government. 46 Id. Remand to jail on recovery ... ... Ditto. 46 Ditto. 47 XXIli'"" 1871, section 6. Disposal of claims to pension Rules to be made by Board as chief controlling revenue authority. 48 Id,, section 8 Payment of pension by Collector Board as ditto See Board's rules, vol. I, chap. 49 Id,, section 14 Place, time, &c., of such payment Do 60 I, 1876, sec- tion 16. Assessing cost of punitive p. lice in villages where injury is done to tele- graph Hues. Government. 61 1, 1878 Opium Act This is principally, at least as far as district ofScers are con- cerned, a skeleton Act, and the sanctions are to be found in the rules made by the local Government under sections 5 and 13. See Board's rules, vol. II, page 6, the sanctions in which are given in a later section of this compilation. 62 VI, 1878 Treasure Trove Act The sanctions will be found in the section on Goverment rules below. The sanctions will be fonnd in 63 XI, 1878 Arms Act .„ the section on Government rules below. 64 I, 1879, section Refund of penalty for in8u6Bciently Board See Board's rules, vol. II, chap. VII. ^ 42. stamped document. 65 Id., section 46 When Collector is in doubt as to amount of duty chargeable on any instrument. Do Through Commissioner, Board's rules, volume II, chap. VII, siii, 19(a). 66 XVIII, 1879, sec. tion 14. Dismissal of mukhtar High Court, on report to be sub- mitted by Magistrate through Judge, and by Collector through Board. 57 Id., section 23 Dismissal of rerenue agent Board, on report submitted by Collector through Commis- sioner. APPENDIX. 365 fe Number, date, .0 £ D aud section Subject. Sanctioninz authority. Remarks. lav7. 68 XV, 1881, sec- lion 3. Appointment of factory inspectors ... Government The remaining sanctions under tliis Act will be given below in the section on Government rules. 59 XV, 1881, section 5 Appointment of certifying sureeons ... Government. 60 I, 1F82, section Licensing contractors and sub-contrac- Superintendent empowered by 12 (inland emi- tors. Government. prriition). 6! Id., section 16 Cancelment of license Superintendent. 6-i Id., section 23 Licensing recruiters Ditto ; license mnst be countersigned by Magistrate, section 27. 63 Id., section 29 Refusal by Magistrate to countersign license. Report to Superintendent* 61 Id, section 32 Prescriliing form of register Government. 65 Id., section 35 Amount of registration fee Ditto. 66 Id., section 132 Declaring estate unfit for residence ... Ditto The remaining sanctions will be given below in the section on Government rules. 67 X, 1882, section Placine Magistrate in cbarges of sub- Ditto, but may delegate power 13 (criminal division. to District Magistrate. procedure). 68 Id., sectii)n 11 Appointment of special Magistrate ... Government. 69 Id., section 15 Appointment of benches Ditto. 70 Id., section 16 Framing rules for benches District Magistrate, subject to control of Government. Such rules are in practice sub- mitted through Cjmmissinner, who gives his opinion on them. 71 Id., section 22 Appointment of Justices of Peace Government. 72 Id., section 26 Suspension and removal of Magistrates Uncovenanted Government ; cove- nanted India Government. 73 Id., section 27 Ditto ditto of Justice of Peace. Government. 74 Id., section 32 Empowering second class Magistrate to pass semence of whipping. Ditto. 75 Id., section 37 Coi'ferring powers under schedule IV... Ditto. 76 Id., section 158 f lesciibing channel for submission of first information report. liitto. 77 Id., section 171 Rules for forwarding bodies for post mortem examination. Ditto. 78 Id., section 178 Power to order cases to be tried in diflferent sessions divisions. Ditto. 79 Id., section 186 Decision of district of venue in eases of doubt. High Court. 80 Id., section 197 Sanction to prosecution of Judges and public servants. Government. 81 Id., Bection 260 Empowering first class Magistrate and first class benches to try summarily. Ditto. 82 Id., section 261 Empowering second and third class benches to try certain offences sum- marily. Ditto. 83 Id., section 265 Eitipowcrine bench to employ clerk ,.. Ditto. H4 Id., section 269 (_)rdering trial by jury .. Ditto. 80 Id., section 274 Defining member of jury Ditto. 86 Id., section 276 Method of cboos-inff jurors by lot High Court. 87 Id., secti(,u 29« Kules for lockini; up jury Ditto. 88 Id., section 313 Exemption t.f salaried officers from serving on jury. Government. 89 Id., section 320 {e). Id., section 357 Exemption of revenue ofiScials ditto ... Collector. 90 Empowering .Indire, or Magistrote to Government. take evidence in English. 91 Id., section 401 i. Pardon or suspension of sentence ... ii. Cancelment of ditto Ditto. Ditto. 9-2 Id., section 4f>2 Ciiiumutation of ditto Ditto. 83 Id,, section 417 Appeal from acquittal ... Ditto. 94 Id., section 466 Custody of criminal lunatics ... Ditto. 95 Id., section 47i Cusrody of criminal acquitted on ground of lunacy. Ditto. 96 Id., (ection 474 Dischaige of lunatic ... ) Delivery of diito to relatives ) Ditto. 97 Id., section 475 H8 Id., section 492 Appointment of public prosecutor Ditto. 99 Id., section 528 Power to District Magistrate to withdraw classes of cases from Subordinate Mai:istrates. Ditto. 100 td., section 641 Power to appoint place of imprison- ment. Kules for inspection of records Ditto. 101 Id., sectitn 553 High Court with sanction of^ i. High Court, Fort Wil- liam, India Govern- ment. ii. Other High Courts— Go- vernment. 1U2 Id., section 656 Power to decide language of c turts Government. 103 XIV, 1882, sec- tion 320 ',Civil Procedure Code), Transfer to Collector of execution of decrees of immoveable proptrty. Ditto. 101 Id., seciiou 323 Action of Collector under clauses 2, 3, and 1. Board (called " chief control- ling revenue authority") 106 Id., section 327 Local rules as to sales of land Government. lOtJ Id., section 338 Scale of subsistence for judgment debtorsin jail. Ditto. 107 Id., section 639 Power to Co. lector to institute civil suit oil behalf tf public charity. Ditto. 108 XIX, 1883 ... Land improvement iuans A skeleton Act. The sanctions will be found below, items 39H et t'q., part IV. 109 IV, 1881 Explosives Ditto ditto "AVV%^ UILwV* 366 REPORT OF THE SALARIES COMMISSION. Ill Number, date, and sectioa of lanr. Subject. Sanctioning authority. 110 VI, 1884 XTI, 1881 Inland steam vessels Agriculturists Loans Act Remarks. Skeleton Act as regards district officers. Rules under seciioa 21 not yet issued, nor those under sections 60 and 61. Rules under section 4 issued by local Government, see Nos. 443-450 below. III.— BENGAL COUNCIL ACTS. 112 VIII, 1862, sec- tion 6. Fixing; and apportioning zemindari dakces!!. Commissioner See No. 517 infra. 113 VII, >864, sec- tion 7. Licens^to manufacture salt Board See Board's salt rules infra. 111 Id., section 13 Grant of rowannahs for transport of salt Do. 115 Id., section 19 Ditto ditto for retransport of do. within protected limits. Do. 116 IV, 1868, sec- tion 3. Taking possession of and assessing newly formed islands. Do. 117 VI, 1870, sec tion 64. General control over Magistrate and punchayats. Commissioner. 118 V, 1875, section 4. Performance by Collector of duties of Snperiutendent, Survey. Board Rare. 119 Id., section 68 General cotrul over Collector and Superintendent of Survey. Commissioner and Board. 120 III, 1876, sec. tion 10 Daily fioe over Rs. 500 ... Commissioner See rules under section 99. 121 Id., section 01 General control over Collector Ditto and Boaid Nos. 515-619 tn/ra. 122 VI, 1876, sec tion 9 (agra- rian disputes) Report of CoUfctor's proceedings ... Commissioner This Act has never been en- forced. 123 Id., section 9 Report of Commissioner's ditto Board Ditto ditto. 121 VII, 1876, sec- tion 31. Daily fine over Rs. BOO Commissioner See Board's rules, vol. I, page 136 and part IV below. 125 Id., section 85 General control over Collector Ditto and Board Ditto ditto. 126 VIII, 1876, sec- tiou2,(XVIII). Collector delegating powers to special officer. Commissioner. 127 Id. section 36 (partition). Quashing partition Ditto See also Board's rules, vol. II, chap. Ill, infra. 128 Id., sectioa 38 Appointing special establishment in (.'ommissioner's and Collector's offices. Board. 129 Id., flection 45 Fermation of "Estates Partition Fund" Government. 130 Id., section 113 Levy of portion of expenses from pro- Commissioner. prietors of other estates. 131 Id., section 118 Confirmation of partition Ditto. 132 Id., section 132 Keallotment of land revenue within 12 years from partition. Government, 133 Id., section 133 Refund of revenue by under-assessed to over-assessed proprietors- Commissioner. 131 VII, 1878, sec Establishing distillery for making Board See also nomerous rules in Board's tiou 9 (excise). liquor lu native fashion. Excise Manual. 135 Id., section 12 Fixing raie of fee for wholesale license... Do. 136 Id., sectcou 13 Ditto ditto retail license ... Do. 137 Id., section 20 Farming exciS9 duties Do &e also Act IV (B.C.) of 1881 138 Id., section 23 Cancelling lease Do. and Act I of 1883, below. 139 Id., section 28 Form and conditions of license Do. 110 Id., section 29 Compensation for cancelling license without notice. Commissioner or Board 111 Id., section 31 General control over Collectors and their subordinates. Ditto Commissioner Commissioner. Board. 142 Id. , section 76 Disposal of confiscated articles Board, to frame rules. 143 Id., section 77 Division of fine among apprehenders ... Ditto. 144 /(/., section 78 Grant of rewards up to Ks. 2u0 Board. 145 Id., section 79 Disposal of fines Do. 146 IX, 1879, sec tion 16. Delegation of powers of Court of Wards to Commissioners, &c. Government. 147 Id., section 16 Cost of establishment and expenses charged to particular estate. Board (throughout this Act called " Court of Wards "). See section 3, Act III, 1881. U"! Id , section 17 Ditto charged to general fund Govurument Ditto ditto. 149 Id., section 19 Partition of estate for sale or mort- gage, &c. Board, with sanction .of Go- vernment. 160 Id., section 17 Order to manager to deliver papers ... Board (Collector) Delegated to Collector by Court under section 15, set Board's rules, vol. II, page 266. 161 Id., section 48 Application of moneys received by managers. Board See section 5, Act III, 18' Granting salary over Rs, 200 per mensem. Government. 368 REPORT OF THE SALARIES COMMISSION. 1 Numbeir, dat", and section Subject. Sanctioning authority. Remarks. i of law. ■ 212 IX, 1880, sec- tion 133. Granting salary over Bs. 60 per mensem. Commissioner. 213 li., Eecfionl36 Appointment of Divisional Superin- teuissioner. 236 Id., section 21 Appointment and removal of '-'ommittee Government. 237 Id , section 22 Consultation by Collector of Committee Ditto. 238 Id., section 24 Difference of opinion between tbsm ... Coinmissioner. 239 li , section 43 Alterations in schedule I) Government. 240 Id., section 46 Discontinuance of contribution to schedule E embankments. Ditto. 241 Id., section 63 Rate of interest on compensation Ditto. 242 Id., section 61 Fixing dates of instalments and rate of interest. Ditto. 243 Id., sections 63- 65. Id., section 73 Introductiou of "contract" system ... Ditto In force in Midnapore. 244 Leasing the estate to recover arrears ... Board. 245 Id., section 85 General control of Collector ComiLissioner and Board. 246 Ditto of Commissioner Board and Government. 247 Id., section 88 Delegation of powers by > oUector t'oinmissioner. 248 I, 1883, section Fixing limit of retail sale of exciseable Board To be read as section 15 of VII, 4. articles above that in the Act. 1878. 249 Id., section 6 Rules for importation foreign excise- able articles. Board, with sanction of Govern- ment. 250 III, J.884, sec- tion 5 (Munici- pal Act). Extension of Act to a cantonment ... iiovernment of India, 251 Id , section 9 Varying limits of a municipality Government on recommendation of Commissioners at a meeting. 252 Id., section 11 Uniting places to a municipality Government. 233 Id., section 13 Fixing numlier of Municipal Commis- sioners. Ditti,. 254 Id, section 15 Rules for election .. „ Ditto. 255 Id., section 18 ResiKiiatioii of Commissioner Ditto. 256 Id., section 19 Removal of ditto Ditto. 257 Id., section 23 Appointing Chairman of municipalities in schedule 2, and removing hiin. Ditto. 258 Id., section 32 Vesting hospitals, &c., in Commis- sioners. Ditto. 259 li., section 35 Acquiring land for public purposes ... Ditto. 260 Id., section 63 Suspending action under Act ... Commission'ir or District Magis- trate subject to orders of Go- vernment. 261 li., section 64 Power to perform work in case of default. Govemiueiit. 232 Id, section 65 Superses^ion of Commissioners in case of incompetency or iieglsct. Ditto. 263 Id,, section 70 Contribution to other municipalities ... Ditto. 2fi4 li., sectioD 76 Sanction to budget estimates Commissioner. 265 Id , section 77 Ditto to revised ditto Ditto. 26t Id, section 79 Work costing over Rs. 5,000 Government (optional). 267 Id., section 80 Transfer ot allotments in budget Commissioner. 26S Id., section 81 Submission of annual report Government. 269 Id., tection 83 Keeping and auditing accounts Ditto. 27u Id, section 84 Orders for payment sii;ned by Chairman or Vice-Chairmau when over Es. 500. Commissioner. 271 Id., section 85 Imposition of taxes Government. 272 Id., section 86 Ditto of additional taxes Ditto. 273 li., stctiun 148 Making over ferries within municipal Ditto. 274 Id., section 149 limits. Making over other ferries Ditto. 276 Id., secciou 151 Rates of tolls in ditto Commissioner. 276 Id., Section 157 Making over toll bar Government. 277 Id., section 158 Establishing new toll bar Ditto. APPENDIX. 369 s a Number, date, and section of law. Subject. SanctioDiDg authority. Kemarks. 278 279 280 281 282 Si 83 284 S85 286 287 2»8 289 290 291 292 293 234 295 296 297 298 299 300 301 3U2 303 304 fOo 3U6 307 308 309 310 311 312 313 314 316 318 317 318 319 320 321 322 323 324 325 826 327 3.28 329 330 331 333 333 334 335 336 337 III, 1884, sec- tion 160. li., section 171 J(i., section 172 li-, section 174 li., section 174 Id., section 220 Ji., section 223 Ji., section 252 Td.y section 255 Id , section 259 Id., section 26U Id., section 346 li., section 347 j Id., section 357 I, 1885, section 6 (ferries). Id., secti'in 7 Id, section 8 Id., section 14 \d., section 15 Id., section 16 Id., Id., Id., Id, Id., Id., Id., section 17 section 18 section 18 section 21 section 22 section 26 section 34 Id,, section 35 Id., section 35 Id., section 36 III, 1885, Local Self-Go veru - nient, seciioa 4 Section 6 Section 7 ... Section 7 ... Section 8 Section 9 ... Section 10 ... Section 13 ... Section 14 Section 15 Section 16 Section 17 ... Section 17 Section 18 Section 21 ... Section 22 ... Section 24 Section 27 Section 28 Section 29 Section 33 Section 34 ... Section 35 Section 37 Section 38 ... Section 40 ... Section 41 ... Section 45 Section 48 ... Section 69 ... Section 64 ... Hates of tolls at toll bar Collection of tolls on navigable canals by Municipal Commissioners. Removal of same Ordering that all provisions of part V, shall not be in force in a municipality Cancelling such order Extension, parts VI, VII, VIII, IX, and X to any municipality. Withdrawal of same Making rules for certificated dispensers Using disused burial or burning ground, or making new one. Providing same Scheme for gas.ligbtinsf ... Kegistratif-n of births and deaths Appointment of sub-registrar of births and deaths. Confirmation of bye-laws .. Declaring, defining, and discontinuing public ferries. General control over Magistrates Leasing ferries Compensation on surrender of lease ... Rules for management Reducing or increasing distance of private from public ferry. Compenf-ation for closing private ferry hates of tolls ... Esempting persona from toll Compounding for tolls Rules for maintenance of order, &c., at private ferries. Concelment of lease Compensation for taking possession of boats, &c,, for troops. Vesting furry in District Board Cancelling the above Ueleeation of powers to Commissioner or Magistrate, Introduction of Act into cantonments Establishing district and local boards.,. Fixing number of members, district board. Determining proportion of elected dis- trict board. Fixing number of members, local board. Making rules for qualification of elec- tors. Appointment of members in default of election. Making rules for qualification of mem- bers of local boards. Scheduling new districts ... Appointing members, local board Fixing term of ofiice of local board ,,, Resignation of member, local board ... Ditto ditto, district board Removal of ditto, ditto Fixine commencement of existence of both kinds of boards. Appointing chairman, district board ... Chairman, local board Resignation of chairman, district or local board. Removal of chairman, district or local board. Filling casual vacancy of chairmanship Appointment to office of Es. 100 or upwards. Nomination to ditto and dismissal ditto. Aggregate of salaries exceeding 20 per cent, of income. District board's rules for pensions Extending chapter II to any district or part of district. Formation of unions Appointment of members, union com- miitee, on tailors to elect. Substitution of appointment for elec- tion in union committee. Vesting local funds in bodies consti- tuted under the Act. Sanctioning, &c., estimate Extension of provisions of headings E to I to a district. Management of high English schools Commissioner. Government. Ditto, Ditto. Ditto. Ditto. Ditto. Ditto Ditto or Municipal Com- missioners. Ditto. Ditto. Ditto. Government. Ditt". Ditto. Commissioner, Ditto. Ditto. Ditto Ditto. Ditto. Ditto. Government. Commissioner. Ditto Ditto. Government. Ditto. Ditto. Ditto. Government of India. Government. Ditto. Ditto. Ditto. Ditto, Ditto, Ditto, Ditto, Ditto Ditto, Commissioner. Government. Ditto, Ditto, Ditto, or elected, subject to approval of Government, Elected, subject to approval of Government, or appointed by Government at request of board. Government, Ditto, Ditto, > Commissioner, Government, Ditto. Ditto. Ditto. Commissioner. Government. Ditto. Commissioner. Government. Ditto. See a] so section 276. Subject to control of Govern- ment. Under control of GoTernmept. 47 370 REPORT OF THE SALARIES COMMISSION. fe Number, date, s and section Subject. Sanctioning authority. Remarks. of law. 339 Section 65 ... Management of primary schools Government. 340 Section 66 .. Ditto chairtable dispensaries Ditto. S41 StiOtioD 68 Two or moi-e district boards combin- ing to establish dispensary. Commissioner. 312 Section 69 ... District board contributing to dispen- sary outside district. Ditto. 343 Section 74 ... Placing roads, Ac, other than district roads under district board. Government. 341 Section 8J ... District board subscribing to deben- ture loan for railways. Ditto. 31S Secti..n 82 ... Guarantee by district board of inter- est in capital spent on railways, &c. Ditto. 346 Section 95 ... Commissioner making rules about vac- cination. Ditto. 347 Section 86 ... Commissioner directing district board to take census. Ditto. 313 Section 123 ... Appointment of inspector of works ... Ditto. 349 Section 124 ... Suspending action of local authorities... Commissioner or District Magis- trate. Commissioner to report orders to Government, S£e section 129; Maeistrate to report through Commissioner to Government, see sections 127, 128. 350 Section 125 ... Providing for performance of duties iu default of local authority. Commissioner Reporting to Government, sec- tion 129. 3fil Section 126 ... Same in case of emergency Magistrate of district Reporting through Commissioner to Government, see sections 127, 128. 353 Section 129 ... Confirming or rescinding orders under sections 124, 125, 126. Government. 363 Section 131 ... Supersession of district or local board. Ditto. 354 Section 132 ... Appointing instead of electing mem- bers of re-established board. Ditto. 355 Section 136 ... Decision of disputes between munici- pality and local authorities. 1. Magistrate, when not member. 2. Commissioner, when Magis- trate is member. 366 Section 137 ... Decisiop of disputes between two local anihorities. 1. Commisnoner, when in differ- ent districts. 2. Government, when in different divisions, and Cummissionera cannot agree. 367 Section 138 ... Power to make rules Government. 368 Section 139 ... Kye-laws, confirmation Ditto. 369 Section 112 ... Institution of suit for misapplication against members of boards. Ditto. IV.— KULES OF THE BOAED OF EEVENFE. 360 361 362 363 S64 365 366 367 368 870 371 372 373 374 376 376 377 378 379 380 381 382 Vol. I. Ch. Sec. Para. I, ii, 3 ... 11, V, 3 ... ix, 1 ... ii, 6 ... iii, 3S... iv, 2 ... „ 8 ... „ 15 ... vi, 6 ... viii, 14 ... %, I ... ., 3 ... Ill, ii, 1 ... ,. ., i ... „ 9 IV, i, 1, land acquisition. „ 1, 9 10 ... 22 ... 34 ... 36 ... 63 ... Annual budget estimates Extra and supplementary ditto Putting Assistant or Deputy Collector in charge of treasury. 0£6ce rent of Deputy Collector in interior not in charge of his sub- divison up to Ks. 10. Public servant wishing to sell property to native on leaving district. Appointment or removal of ministerial officer drawing over Ks. 10. Dismissal of ditto Transfer of ditto from one district to another within division. Retention of Deputy Collector's es- tablishment after his removal. Passing travelling allowance bills at authorized rates. Increase of establii^hraents Reduction of establishments Sale of Government estates Breaking up estate into two or more, or joining two or more into one '" sale. Raising upset price of estates Sale by private contract Delegating powers of Collector Assistant or Deputy. Estimate and draft declaration for to Ditto where no preliminary en- quiry. Gift of land where all interests not given. Exempting special ofiBoers from referring to Collector for sanction. Tender of compensation over Rs. 10,000 Final report of proceedings Through I'ommissioner Board to Government. Ditto. Commmissioner. Ditto. and to Through Commissioner Government. Commissioner. Report to Board throngh Com- missioner. Commissioner. Board. Commissioner Government of India. Board, reporting for formal sanction of Government. Board. Do. Do. Do. Through Commissioner and Board to Government. Government, through Executive Engineer, or local representa- tive of department. Government, through depart- ment or Board. Board. Do. Commissioner. Through Commissioner to Board, See Civil Account Code, chap. 9 and chap. 73. See Travelling Allowance Code. See entry No. 38 above. APPE>T)IX. 371 si Number, date, a a and section Snbject Sanctioning authority. Remarks. of law. Ch. Sec. Para. 383 IV, i, 54(a) EmpIo3raaent of L. A. officer employed in acquiring for Public Works De- partment, in acquiring for otlier departments. Board. 384 V, V, 65 ... Bill in form 6 nith final report Countersigned by Commissioner atd Board and sent by latter to audit officer. 38S » » *i laod registra- tion. Keeping registers A and B in English Board. 386 V, V, 9(13) Kntry in register B, part 1 of lands not in old register C. Do Section 35 Act VII (B.C.) 1876. 387 viii, 6 ... Preparation of new general registers ... Do. 388 IS, 1 ... Vesting officer with appellate powers under section 89. Through Commissioner to Board. 389 VI, ii, 2 ... Alteration in revenoe-roU Through Commissioner to Board. 390 „ iii, 1 ... Removal of estates from ditto roll ,. Board. 391 „ „ s ... Permission to redeem revenue Do. 392 iv, 2 ... Addition of estates to roll Commissioner. 393 „ V, 1 ... Transfer of estates from one district to another. Board. 394 „ vii, 1 ... Abateuient of revenue Do. 396 „ ii, 2 ... Cancelment for default of lease over Rs. 500. Commissioner. 396 „ liii, 8 ... Eemission of balances fixed towjih ... Board. 897 „ ,. 9 - Ditto of fluctuating ditto Commissioner. 398 „ „ 10 .. Suspension of demand, one year Commissioner ) report to 1 Board / Government. J 399 „ „ u - Ditto over one year 400 VII, iv, 4 (iand iroprove- ment), loans, XIX, 1883. Loan exceeding Bs. 1,000 Commissioner. *il „ .'• Ditto Ks. 5,000 Board. 402 ", „ 10 - Extension of repaymett beyond 20 years. Do. 403 „ „ 14 (S) Lower rate of interest than 6^ per cent., or without interest. Government. 4(14 „ „ 17 .. Suspension of instalments Board. 405 „ „ 20 ... Kemission of irrecoverable arrears ... Do. SembU, but the clause is loosely worded, and the law is silent on the point. 406 „ iv(a) ... A a in section iv. 407 „ V, 1 ... Purchase of tents Commissioner. 405 „ vii (famine) This section has been practically superseded by the" Provisional Famine Code," on which officers are now working. The sanctions vary with local cir- cumstances. 409 „ viii, 1 ... Collcctoi's arrangements for bnsiness at head-quarters while on tour. Commissioner Practically obsolete. 410 » >i 2 ... Short absence of Collector or Deputy 1 oUfctor. Change of office hours ••• Ditto Ditto. 411 „ „ 3 ... Ditto . 412 „ „ 10 ... Bonowing elephants from zemindars ... Board Obsolete. 413 VIII, ii, 4 ... Transfer of pension from one treasury to another. Commissioner. 414 V » • Payment of over six months arrears of pension. Ditto. 415 ,. „ 8 ... Ditto over one year ditto ... Intto over two yeara ditto ... Board. Government.. 416 ,. „ 8 (6) (c). „ ii, 11 ... Exemption from personal attention ... Oommissioner. 417 Payment of arrears to deceased pen- Under one year Commissioner. sioner's heir. Over do. Board. 418 „ iii, 5 ... Cases of doubt as to identity of male pensioner exempted from personal attendfince. Commissioner. 419 „ vi 1 ... Continuance of hereditary pension when once admitted by Government. Board. 420 ,. „ 2 ... Ditto in cases of doubt Government. 4, 8 ... Collector's t.'.ur diaries ... Ditto. 426 .. iv, 1 ... Bills for contingent charges Ditto and Board up to Bs. 600. 427 » tt 4 Collector's budget estimate of contin- gencies. Ditto. 458 „ ** 11 Commissioner's ditto Board. 429 „ V, lu ... Introduction of printed form Do. 480. „ Vi. 1(7) Collector taking action under section 26 of Act II (B.V.) of 1882. Report to Government through Commissioner and Board. 431 „ ., ,,(12) Engineer's Annual heport to Collector Ditto. 4Ha „ vii, 6 ... Report on escheats Commissioner and Board See part I, No. 2 supra. 433 „ xii.ia ... Payment of percentage allowance to Commissioner. excluded proprietors, &c. 434 ., » 15 ... Refunds rendered necessary by I'om- missiciier's order, erroneous payments, or on account of released lauds. Ditto. 47 a 372 REPORT OF THE SALARIES COMMISSION. tZ Namber, date, .S and section Subject. Sanctioning authority. Remarks. a a 55 of law. Ch. Sec. Para. 435 IX, xii,15 ... All other refunds Board. 436 X iv, 14 ... Kenewal of revenue agent's certificate after ihree years lapse. Do. 437 XI iv,13 ... Destruction of spoilt records ... Commissi;iner. 438 ivS,7 ... Ditto of superiluous Englisb ditto. Ditto. 439 „ " „ 8 ... Ditto spoilt English ditto ... Ditto. 440 IX, vii, 2 ... Record grant budget Through Commissioner to Board N.B— The chapters of Board's rules regarding registers and returns (which come in here) are omitted, as the subject is in charge of other members. 441 XIV. iv, 1 ... Authorizing officer subordinate to Collector to hold sales for arrears. Commissioner. 442 XV, ii, 7 .. Annual settlement of excise licenses ... Board The provisions of chap. XV on excise will probably be consider- ably modified by the orders that will soon be passed by Government on the report of the Excise Commission. 443 ,, ,, 9 ... Fixinj site of shop Do. ,4*4 „ iii, 6 ... Increase to number of shops ... Do. 445 „ 28 ... Renewal of licence at former fee Do. 416 „ iv, 1 ... Minimum fee under fixed license system Do. 417 „ vi, 3 ... Forfeiture of security on license for distillery on English method. Government. 448 )) j» 7 Establishment of such distillery Board. 419 „ vii,21 ... Renewal of bond for removal of rum from distillery. Commissioner. 450 „ viii, 4 ... Use of naptha io country spirit. Board. 451 „ „ 8 Passing out more than 100 gallons at a time of spirits used in arts, &c. Do. ioi „ zi, 3 ... Distillation of country spirit in a private distillery. Establishment of new distillery for do. Do. 463 „ „ e ... Do. 451 )) >» " Rent of premises, &c., of do. Do. 455 „ „ 42 ... Piling distillery fee Do. 456 „ xii, 2 ... Vol. II. Introduction of outstill system Do. 457 I i .5 ... Power of ordering institution of suits on behalf of wards. Commissioner Delegated under section 15, Wards Act. 468 „ ii 2 ... Leaving conduct of wards suit to manager. Ditto. 469 „ iii 2 .. Leaving public officer personally to defend S"it against himself Board, 460 II, rule VII (opium). Form of pass for transport of opium... Do. 461 Rule XXX Wholesale selling price of opium Government. 462 XXXIX Farming opium duties Board. , 463 XLIII Cancelling lease and granting compen- sation. Do. ' 464 „ XLVI, ii Disposal of confiscated opium Do. 465 „ XLVIII Special reward fi>r detection, &c. Do. 466 II i, 5 .. Sale of opium at subdivision ... Commissi iner. 467 „ ii, 3 ... Duty on retail license Hoard. 468 „ V, 10 .. Report on each case of smuggling 1 hroueh Commissioner to Board. 469 Ill, rule 4 ... Estimates under section 39 of Act Commissioner, if over Es. 500 Board's confirmation. 470 IV, V 6 ... Entertaining process establishment ... Board. 471 IV, vii, 2, 3 ... Remissions of road and public works cess. In some cases Commissioner ; in others Board. 472 „ appendi? D, rule 11. Closing separate account of revenuo* free estate. Commissioner and Hoard. 473 V, i, 6 ... Sanction to settlement establishments Board Even though previously inclod- eii in budget. 474 „ „ 9F ... Making separate sfttlement of disputed lands under Regulation VII, 1822, section 10, clause 9. Commissioner ,.. See Nos. 9-13 above, from which this was omitted because the sanction uon rests with 475 „ iii, 20 ... Modifying form of settlement chitta... Ditto. Commissioner, not wiih Board, as stated in the Regulations. 476 „ V, 10 ... Sanctioning rates of rent where num- ber of ryots ia between 200 and 400. Ditto Sancti ins fixed by Guverument under VIII (B.C.), 1879, sen. 477 „ „ 10 ... Ditto where number of ditto exceeds 400. Board. tiou 6. 478 „ vii, 6 & 6 ... Confirming or resuming rent-free or mukarari tenure. Commissioner. 479 „ „ 8 ... Assessing invalid lakhefaj at favourable terms (as matter of grace, not right). Ditto. 480 „ ij, 7 ... Reduction of proprietary allowances ... Board, on recommendation of Commissi.mer. 481 „ IV, 5 ... Confirmation of fishery settlements — a. Jnmma, 500—1,000 ' period 6— 10 years. I, Above this Commissioner. Board. APPENDIX. 373 483 Number, dale, and section of law. Subject. Sanctioning authority. Remarks. Ch. Sec. Para. V, xvi, 1 .. 483 VII, X, 13 (a) 484 485 IX 1 'ii> ards^ 1 3 486 IX , T, 17 487 „ »> 9 488 .. vi, 2 489 J Tii, 10 22 49J, ,. j» 31 495 >, viii. 1 496 „ xiv, 8 Confirmation of settlement — a. Summary up to Ra. 5,000 for") years. 5. Regular, up to 5,000 for — i. Term of distiict settle- ments. f ii. Longest term when less than i, | iii. Chursi 10 years J 0. Above this and under 25,000, and when statutory right exists to permanent settle- ment. d, Abovs this, and where no sta- tutory right exists to perma- nent settlement. Refund of value of spoilt or useless stamp, when application is made after more than six months and within one yea-c-. Establishment scale and rates of pay ... Appointments — Salary Rs. 50 to Rs. 200 „ Rs. 200 and upwards Permanent advance for contingencies under the Government rate of 1 per cent. Remission of baned or irrecoverable arrears. Sanction to disbursements falling nnder heads of " Scheme." Ditto not in scheme, but in budget Exceptional items up to Hs. 200 Audit of menai^ei's accounts by Deputy Collector. Farming ward's estates Ordinary and contingent permanent advance. Exempting laree estates from rules as to keeping accounts. Sale of ward's moveables and live- stock. Expenditure of surplus proceeds of attached estate or improvement thereof. Commissioner. Board, Government. Board. Do. Commissioner. Board, with sanction of Govern. ment. Board, Commissioner. Board general; details Commis- sioner. Commissioner, after budget has been sanctioned by Hoaid. Commissioner. Ditto. Board. Commissioner. Ditto. Ditto. Ditto. v.— EULES OF GOVEENMENT UNDEE INDIA ACTS. 497 498 499 500 601 502 603 504 605 I, 1871, Pounds Police circular S, dated 29th December 187). 1, 1878, Opium VI, 1878, Trea- sure Trove. XI, 1878, Arms Act. Section 8. Establishing new pounds Section 9. Placing police ofcer in charge of poend. Section 10. Abolishing pound which does not pay. Incorporated in Board's rules, vol. II, chap. II. Government notification, 18th Novem- ber 1878, paragraphs 2, 4. Paragraph 6 Exemption under section 27 of persons Ditto ditto of kinds of weapons. Ditto ditto of ceitidn tracts. Importation of cannon, &c., or into India. Exportation or importation of cannons or rifles. License to export arms, &c. Do. import ditto Do. to possess arms and go armed in all districts of local Government. General control over Magistiates as regards this Act. Rewiirds to seizures and informers in offences against this Act in special cases. Commissioner Thromh Commissioner to Inspec tor-General of Police. Commissioner. >Si« entries 460—465 above. Collectors to report find of treasure to Commissioners who to report to BoHrd if he thinks treasure should be acquired by Government. Sale hy public auction requires Commissioner's sanction. Governor-General Ditto Ditto Ditto Ditto Foreign Secretary, Government of India. Ditto ditto. Commissioner's countersignature Their executive superior (i.e. Commissioner) and Government. Commissioner, up to Rs. 200 ... See No. 41 above. See Government of India Kesolution No. 46—1668-82, dated 9th October 1884. New rules are said to be under con- sideration, but not yet issued. India Government rules No. 618, dated 6th March 1879, section L Ditto If. Ditto IIL Ditto VJ, 1. Ditto VI, 5. Ditto VI 7. Ditto VI, 13. Ditto VI23 Lieutenant-Governor's rule, dated 24th March 1879, section 7. 374 REPORT OF THE SALARIES COMMISSION. »•* Number, date, 1 2: and section Subject. Sanctioning authority. Remarks. of law. 606 XV, 1881 Fac- tory Act. Nomination of certifying surgeon Commissioner Lieutenant-Governor's rules, dated 17th June 1881, section 3. Lieutenant-Governor's rules ud. 607 Inspector's report or orders Ditto der section 18, rale 10. 608 I, 1882, Inland Rules of Iiieutenant-Governor, 22nd These rules contnin no pravisions Emigration. December 1883. regarding: sanctions. 609 XII of 1884, Estimate for each district in division Commissioner to Board Calcutta Gazette, June 10, 1885, (agriculturist loans). tor financial year. page 655, rule li. 610 Loans exceeding Rs. 700 Commissioner Ih. rule 3. 611 Loans exceeding Rs. 5,000. Board lb. ib. 612 Extension of time of repayment from 6 to 10 vcars. Do lb. rule 9. 513 Lower rate of interest than 6J per cent , or fee of interest. Government Ib. rule 13(2). 6U Suspension of instalments by Collector Reported through Commissioner to Board. " Superior revenue authorities " 15. do. 16. 616 Immediate realization on proof o! mis- Calcutta Gazette, June 10, 1885, appropriation. page 555, rule 17. 616 Remission of irrecoverable loans Board Ib. do. 18. VI.— RULES OF GOVEENMENT UNDER BENGAi ACTS. APPENDIX. 375 APPENDIX No. Vlir. Eefekred to in pakagkaphs 126, page 121, Chapter VI. /. — Revenue Registers prescribed by Late. Serial number. Dksceiption of Registee. Authority prescribing the register. B E r G H I K L M N General register (Part I) of revenue-paying lands in estates borne on the revenue roll. General register (Part II) of revenue-paying lands appertaining to estates borne on the revenue roll of other districts. General register (Part I) of revenue-free lands, showing lands held exempt from revenue in perpetuity. General register (Part II) of revenue-free lands, showing lands occupied for public purposes without payment of revenue. General register (Part III) of revenue-free lands, showing unassessed, waste, and other lands not included in Parts I and II. Mouzahwar register Register of intermediate mutations (Part I) of lands shown in general register of revenue-pay- ing lands in the mouzahwar register. Register of intermediate mutations (Part II) of lands shown in the general register of revenue- free lands, Parts I, II, and III, and of revenue- free lands in the mouzahwar register. Special register of istimrari tenures held at a fixed rent from time of permanent settlement. Special register of tenures existing at time of settlement which have not been held at a fixed rent. Common register of talukdari and other similar tenures and farms created since the time of the settlement and held immediately from the proprietors of estates. Special register of talukdari and other similar tenures and farms created since the time of the settlement and held, immediately from the proprietors of estates. Common register of leases of lands whereon dwelling-houses, &c., have been erected. Special register of leases of lands whereon dwelling-houses, &c., have been erected. Confirmed partitions Register of peons ... ... Payment of stamp duty and penalty Sections 6 and 7, Act VII (B.C.) of 1876. Section 8, Act VII (B.C.) of J876. Sections 9 and 10, Act VII (B.C.) of 1876. Section 11, Act VII (B.C.) of 1876. Section 12, Act VII (B.C.) of 1876. Sections 14 and 15, Act VII (B.C.) of 1876. Sections 17 and 18, Act VII (B.C.) of 1876. Section 19, Act VII (B.C.) of 1876. Section 44, of 1859. Ditto Section 41, of 1859. Section 42, of 1859. Act XI Act XI Act XI Section 43, Act XI of 1859. Ditto Section 31, Regula- tion XIX of 1814. Board's Circular No. 8 of March 1868. Recommendations and Kemarlis of the Commission. Finally closed. Ditto. Very seldom used, practically obsolete. Ditto. Ditto. Ditto. Obsolete. Ditto. Ditto. II. — Revenue Registers prescribed by Executive Authority. 1 Settlements Section IV, Chapter XII of the Rules of the Board of Revenue, Vol. I. May be simplified. 2 Cases under the Estates Partition Act Ditto Has been superseded by Register No. 2A. 2A Register under the Estates Partition Act Ditto. 3 Resumptions Ditto Practically obsolete. There should be no reprint of this register. 4 Mutations ... Ditto. 376 EEPOET OF THE SALARIES COMMISSION. Serial number. DESCBtPTIOir OP Eeoisteb. 4uthority prescribing the register. Recommendations and Remarks of the Commission. 5 Claims to compensation for lands, buildings, &c., Section IV, Chapter taken for public purposes. XII of the Rules of the Board of Revenue, Vol. I. 6 Lands used for public purposes Ditto. 7 Excise cases Ditto May be simplifierl. 8 Register of miscellaneous cases Ditto. 9 Cancelled ... Ditto. 10 All applications under sections 10, 11, and 15, Act XI of 1859. Ditto May be abolished. 11 Separate accounts opened under section 10, Act Ditto ^ 12 XI of 1859. Separate accounts opened under section 11, Act Ditto (May be amalga- mated. XI of 1859. 12A Separate accounts opened under section 70, Act VII (B.C.) of 1876. Ditto J 13 Deposits made under section 15, Act XI of 1859 Ditto May be improved. 14 All applications for registry, common or special, under sections 40 to 44, Act XI of 1859. Ditto Ditto. 15 Appeals of all kinds from tbe decisions of the Ditto May be reduced in Collector and his subordinates. size. 16 Applications for waste lands Ditto. 17 Waste lands available for sale Ditto May be abolished. 18 Waste lands reserved from sale as not being available. Ditto Ditto. 19 Sales for arrears for revenue Ditto. 20 Sales of putnee talooks under Regulation VIII of 1819. Ditto. 21 Sales of waste lands and completed commutations of leasehold grants. Ditto. 22 Commutations of existing grants ... Ditto. 23 Sales of under-tenures under Act VIII (B.C.) of 1865 Ditto. 24 Arrears due from defaulting proprietors and bidders. Ditto May be abolished. 25 Claims to money in deposit Ditto. 26 Stamp cases Ditto May be simplified. 27 Petitions ... Ditto See suggestions in report. May be abolished. 28 All other papers, except English letters Ditto 29 Precepts ... Ditto May be reduced in 30 General powers-of-attorney Ditto Size. May be abolished. 31 Pensions ... Ditto Ditto. 32 Estates held under direct management Ditto May be reduced in 33 Dependent tenures in Government estates Ditto. size. 34 Estates managed by the revenue authorities under Acts XXXV of 1858, XL of 1858, or IV (B.C.) of 1870. Ditto. 35 Attached estates Ditto. 36 Redemptions of petty estates Ditto. 37 Register of fees Ditto May be abolished. 37A Register of revenue fines Board's Circular No. 11 of March 1884. 38 Prisoners ... Section IV, Chapter May be reduced in XII of the Rules size. of the Board of Revenue, Vol. I. 39 New estates Ditto Ditto. 40 Alterations of assessment Ditto. 41 General register of records Ditto. 42 Ditto survey records... Ditto Ditto. 43 Processes ... Ditto See suggestions in report. 44 Occupation of peons Ditto Ditto. 45 Lands and houses owned by ministerial officers ... Ditto. 46 Sick leave ... Ditto May be abolished. 47 Private affairs leave Ditto Ditto. 48 Casual leave Ditto. 49 Leave to officers drawing less than Rs. 100 Ditto Ditto. 50 Standing order-book ... Ditto. ( Cane ell ed-wVfe 51 Currency notes received and issued ... Ditto ... 3 Board's Circular 62 Ditto and paid at the treasury ... Ditto ... i No. 2 of October 1881. APPENDIX. 377 Serial number. DEBCIUFTIOSr OF REOIBTEB. Authority prescribing the register. Recommendations and Remarks of the Commission. 53 54 55 56 57 58 59 60 61 61A 61B 62 63 64 65 66 67 68 1 2 3 Kevenue roll, fixed and fluctuating Excise licenses Cancelled. Store-bouses licensed for storage of ganja Oanja passes Apprentices Applications to be examined as revenue agents... Hours of attendance and occupation of each officer during office bours. Register of requisition for certificates under Act VII (B.C.) of 1880. Register of certificates filed under Act VII (B.C.) of 1880. Register of processes made over to the nazir for service and of orders issued to him for execution in connection with certificates filed. Certificates of title under Act VII (B.C.) of 1868 Certificates relating to sales of shares of estates under the above Act. Notices of enhancement under Act VIII (B.C.) of 1869. Notices of relinquishment under Act VIII (B.C.) of 1869. Persons admitted and enrolled as Revenue Agents Land improvement advances Advances under the Agriculturists' Loans Act Section IV, Chapter XII of the Rules of the Board of Revenue, Vol I. Ditto Ditto. Ditto. Ditto. Ditto Ditto. Ditto. Ditto. Board's Circular No. 4) of October 1883. Circular of August Special Registees. Opium, Register of licenses for retail sale of opium Ditto ditto ditto madut Ditto ditto ditto chundu Register of daily balance of opium in store Ditto disbursements of opium Oanja. Register of ganja imports (form 37) Register of weighments on delivery of ganja (form 40). Register of ganja cleared from ware-house and of duty and fee paid (form 43). "1 Board's No. 2 1885. Board's No. 1 1885. Circular of August Rules issued by Go- vernment under the Opium Act, I of 1878, and clause I, section I of the Board's Rules, Vol. II. Clause 6, Chapter II of the Board's Rules, Vol. II. Section 17, Chapter XV of the Board's Rules, Vol. I. Ditto. Ditto. See suggestions in report. A separate register is kept for each excisable article. The total number of registers of this class therefore amounts to nine. May be abolished. > Discontinued. May be reduced in size. Ditto. Deducting the four registers which are cancelled or dis continued and add- ing the registers which occur under sub-numbers, as 12A, 61A, &c., the total number of these registers is 69. See Appendix IX • 48 378 REPORT OF THE SALARIES COMMISSION. Serial number. Desceiptioit of Register. Authority prescribing the register. Recommendations and Remarks of the Commission. 1 II III Salt. Register of salt prosecutions Stamps. Store book Daily book of receipts and issues ... Register of applications for refund or renewal of stamps. Register of court fees realised Correspondence. Register of letters received ... ...S Register of letters issued Index register of files ... • Bead Cess. ), I Register of estates, revenue-paying and revenue- free. II Register of tenures of estates entered in register No. I. HI Register of lands under definition (2) and (3) of " estates " in section 4 of the Act. IV Register of tenures in lands entered in register No. III. V Register of fines imposed under the Act VI Ditto of valuation rolls under section 34 of the Act. VII Register of appeals to Commissioners under sections 102 and 103 of the Act, and also under section 104, as far as appeals under sections 20 and 53 are concerned. VIII Register of notices under section 40 of the Act... IX Register of rent-free lands under section 71 of the Act. X Register of immovable property under Part II, Chapter V of the Act. XI Register of notices under sections 78 and 80 of the Act. XII Register of notices and extracts under section 52 of the Act. XIII Register (Part I) of supplementary returns under section 59 of the Act, (Part II) of additional returns under section 64 of the Act. XIV Register of notices under section 66 of the Act and of returns made to Collectors on those notices. XV Register of petitions to Collector under section 67 of the Act and of returns made on orders thereon. XVI Register of separate accounts of cesses payable by registered holders of revenue-free estates under clause 2, section 46 of the Act. XVII Register of separate accounts of cesses payable by registered holders of revenue-paying estates under section 44 of the Act. License Tax. 1 Register of petitions of objection presented under section 18 of the License Tax Act in each district. Register of petitions of appeals section 20 of the Act. Register showing the number issued to assessors. prescribed under of license forms Board's Circular No. 11, January 1883. Board's Rules, Vol. II, Chapter VII, sec- tion IX, clause 2. Board's Rules, ditto, section X, clause 5. Board's Circular No. 5 of January 1878. Section 1, Chaptar XI of the Board's Rules, Vol. I. Board — vide Road Cess Manual. Ditto. Ditto. Ditto, Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Board— vide Road Cess Manual. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Government— vide Rules issued by Government under section 32 of the License Tax Act. Ditto. Ditto. See remarks in Chapter VII. These twelve regis- ters are now abso- lete being superse- ded by Income Tax registers. APPENDIX. 379 Serial number. 7 8 9 10 11 12 2 3 4 1 2 2 3 4 Desceiptios 01 Beoisteb. License Tax — concld. Register showing the number of license forms in custody of, and issued by, district officers. Authority prescribing the rt^ister. Register of licenses granted under section 7 the License Act. of Register of number of licenses under the sche- dule of the Act in store in the treasury. Register of operations ... Ditto of notices Ditto of prosecutions under section 23 of the Act. Register of refunds of license tax ... Ditto of distraint and sales of property under section 24 of the Act. Register of assessees ... ,.. Land Acquisition. Register of separate cases (Appendix I) Abstract register of lands acquired under Act X of 1870 (Appendix K). Regifter of deposits and refunds Appendix Q) ... Register of receipts (Appendix XJ) ... Copying Department. ■ Register of applications for information (C) Ditto ditto for copies (D) Nizarut. Cash book with subsidiary registers. Treasury remittance kboo .,. Stock book Cheque receipt book of process fees ... Ditto ditto of sums deposited on account of travelling allowance of witnesses. Miscellaneous. Register of miscellaneous valuables Register of leases of waste lands ... Register of islands ... Ditto of territorial and political prisoners (iovernment — vide Rules issued by Government under section .32 of the License Tax Act. Rules issued by Go- vernment under section 32 of the License Tax Act. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Board's Rules, Vol. II, Chapter IV, section 11, part 8, clause 16. Ibid, clause 18. Ihid, section I, clause 40A. Ihid, section I, clause 61C. Board's Circular No. 2 of July 1885. Board's Circular No. 3 of July 1885 Board's Circular No. 1 of Novem- ber 1879. Ditto. Clause 16, section VII, Chapter X of the Board's Rules, Vol. I. Ditto. Eecommendation and R«mRrks of the Commission, Section 9, Chapter I of the Board's Rules, Vol. I. Section 2, Chapter X of the Board's Rules, Vol. II. Board's Circular No. 5 of March 1875. Board's Circular No. 5 of September 1875. 48 a 380 REPORT OF THE SALARIES COMMISSION. Serial number. Desceiptioit of Registek. Authority prescribing the register. Recommendation and Remarks of the Commission, 8 9 10 11 12 13 14 15 16 17 18 19 20 Bent Law. Kegister of suits under section 23, clause 1, Act X of 1859. Eegister of suits under section 23, clause 2, Act X of 1859. Register of suits unMer section 23, clause 3, Act X of 1859. Register of suits under section 23, clause 4, Act X of 1859. Register of suits under section 23, clause 5, Act X of 1859. Register of suits under section 78, Act X of 1859. Register of suits under section 23, clause 6, Act X of 1859. Register of suits under section 23, clause 7, Act X of 1859. Register of suits under section 24, Act X of 1859 Ditto ditto 28, ditto ... Ditto ditto 147, ditto ... Applications under section 25 Ditto under section 9, Act VI (B.C.), 1862 Ditto ditto 10, ditto Special applications Applications under section 27, Act X of 1859 Notices of enhancement under section 13, Act X of 1859. Notices of relinquishment under section 19, Act X of 1859. Notices of deposit, section 5, Act VI (B.C.) of 1862. Executions of decrees under the rent laws Board of Revenue. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. Ditto. These registers are intended for use in districts where rent- suits are tried by revenue officers. APPENDIX No. IX. Referred to in paragraph 139, page 136, Chapter VI. Combination of Ganja Registers 37 and 40, shomng all figures required for return 41. GOLA No. 1 FOR MARCH. sua 1 •s 1 QtTANIITT OP GAHJA. 1 •3 s •d s 1 A S o QUAKTITY ISSUED OK FOUND DBFICIEHT. DUIT. S, S i 1 3 EH 1 T3 S 1 1 04 a s u Si "3 1 Behahes 1 ii 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Balance in fcola from last month. Imported from Kaj- shahye. Sold in transport ... Ket quantity stored Total to be ac- counted for. Balance found w •tore. 1 1-2-86 31-3 M. 1 12 2 10 U 1 M. 1 12 1 10 12 2 M. 1 12 2 10 11 2 M. 3 36 6 30 31 6 2-^85 b'efi 1 2 3 4 to 20 I8S Total Dedu< Aetna cient. 4-3 5-3 6-3 7 to 30-3 ued. 31-3 I consump ;t deficie 1 cousum "a" B C A,B,C,&c. )eflciency tion jcies ption K. "l "a 9 1 ID 1 M. "l "l ■■'7 8 1 10 2 8 M. "l 7 8 1 » 1 8 M. "l 1 1 1 22 28 3 28 4 25 Ba. 4-8 Sfi^O 40-8 4.8 4S-U 4-8 4U-8 Es. ISO 6-0 35-0 45-0 5-0 60-0 IIU) 40-U Bs. M 36-0 4O-0 6-0 5-0 5-0 40-0 "6-0 4-8 5-0 5-0 106-0 125-8 14-8 IW-O 19-8 12«-0 APPENDIX. 381 APPENDIX X. List of Magisterial Registers. Referred to in paragraph 141, page 139, Chapter VI. No. Name of Registek. By what authority prescribed. 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 Register of contingent charges (contract) Ditto of countersigned and special contingencies Separate accounts of Trust fund General ditto ditto Cash account of local funds Kegister of recruiters of emigrants ... Ditto of emigrants Ditto ditto Ditto of attendance of amla Kist book of demand for ferries, pounds and canals Register of challans Ditto of challans of petty receipts Ditto of payment orders Ditto of stamp duty and penalties Ditto of miscellaneous receipts ... Ditto of judicial deposit receipts, Parts I and II. Ditto of ditto repaid, Parts I and II Ditto of refund of the court fees ... Accountant-General, Bengal's No. 279TM, dated 21st August 1885. Appendix B of Accountant-General, Bengal's book of circulars. 7 Accountant-General, Bengal's circular No. 477 5 of 2oth April 1879, No. 4, obsolete. Paragraph 6, section 1 of local fund rules. Not prescribed, but necessary to be kept. Act I of 1882. Act XXI of 1883. Ditto of Legal Practitioners Catalogue of library books General register of complaints Kegister of appeal cases ... Ditto of attendance of witnesses ... General register of cases of Magistrate's Court ... Eegister of miscellaneous matters ... Ditto of references from other districts Ditto of warrants Ditto of court-fees realized Detailed daily register of court-fees realized Eegister of applications for copies ... Eegister No. 27 of cases decided Ditto No. 28 of persons tried Ditto No. 29 of offences reported ... Record-keeper's register of criminal cases General register of licenses for arms Eegister of permanent advance ... Copy book of miscellaneous bills other than pay bills Zemindari dak towji ... ... Kegister of zemindari dak warrant issued Copy book of zemindari dak bills Register of letters received Ditto ditto sent ... Index register of bundles Railway accident register Register of letters sent by post, containing also an account of service stamps. Eegister of letters sent by peon Receipt book ... Register of fines imposed on chowkidars Ditto of court-fee realised afterwards Ditto of records sent on appeal ... Ditto of records of commitment to the Sessions Memorandum book of record-keeuer Register of amounts drawn from treasury Receipt book of the Uecord Department Not prescribed, but necessary to be kept. .High Court's rules for receipt and payment of money, Appendix A. and circular orders. Not prescribed, but necessary to be kept for sake of convenience. High Court's General rules page 83. High Court's General rules and circular orders, page 143. ) High Court's General rules and circular orders, ( pages 77 and 78. High Court's circular No. 14 of 7th April 1879. Vide General rules and circular orders, page 86. High Court's General rules and circular orders, page 78. High Court's General rules and circular orders, page 85. High Court's General rules and circular orders, page 84. High Court's General rules and circular orders, page 86. High Court's General rules and circular orders, page 81. High Court's General rules and circular orders, page 82. High Court's General rules and circular orders, page 135. (High Court's General rules and circular orders, j pages 69 to 71. High Court's General rules and circular orders, page 84. Paragraph 9 of the rules framed by the Bengal Government dated 24th March 1881. Not prescribed, but necessary to show the expendi- ture of permanent advance at a glance. I Not prescribed, but necessary to be kept for I sake of convenience. J • Forms prescribed by Government. )■ Not prescribed, but kept for sake of convenience. 382 REPORT OF THE SALARIES COMMISSION, No. Name op Ebgisteb. By what authority prescribed. 55 56 67 58 59 60 61 1-2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 to 17 18 19 20 21 22 23 24 25 26 27 28 Library receipt book Catalogue of (?aze Kept for convenience, not prescribed. Not prescribed, but necessary to be kept. f Not prescribed, but kept for convenience. APPENDIX. APPENDIX No. XI. PART I. Referred to in paragraph 147, page 145, Chapter VII of the Report. COERESPONDENCE. Received 21st January 1884. 383 No. From To Date. SUBSTAKCE. .123 Traffic Manager Agent 19tll Eetum of passenger casualties for 354 week ending 12th January 1884. Forwards the above return for inform- ation. ^124 Ditto Do. 19th Trafllo Department return of cattle 355 accident for week ending 12th January 1884. PAET II. COEEESPONDENCE. Despaicfwd lUh January 1884. So. From To Date. SUBSTAHCE. 518 519 Secretary to Agent. Dr. H. S. Smith, Medical Officer, Allahabad. B. Ch. Store-keeper 11th Intermediate class passes from Allah- abad to Agra and back for hospital writer Eamsahai his wife and daughter. Sends above with 15 spare copies of No. 189 for information. PAET III. Index Register. Received. Benett, W. C, Mr. — Change of his address. Expecting further communication ... 333 Brown, J., Eeverend. — Eenewal of season ticket 28. Accommodation at Eanigunge 287 HesfatcTied. B. 23. Claim for compensation ... 305 Eenewal of season pass 30. Use of the Eanigunge Institute for Divine Service, 76. Use of the Institute at Eanigunge for Divine Service ... ... 291 PAET IV. 1881. EAST INDIAN RAILWAY. Agent's Ofpicb. Bundle No. 1667N.S. Subject — Municipal assessment of the new offices of the Company in Calcutta. 384 KEPOET OF THE SALARIES COMMISSION. PART V. Register of complete cases. 5067. Surgeon Eankin's claim for refund of fare paid in excess. 5068. Mr. B. P. Murphy's application for employment. 5069. Repairs to bungalow at Howrah occupied by Mr. W. Comrie, Goods Superintendent. 5070. Menial staff for dismantling the old telegraph wire on the Jubbulpore line. PART VI. Register of complete cases. Subject. Bundle. Coal. Eaneegunge Coal Association's steam coal rejected for two or three 577a. years. Coal. Ditto demurrage at Biddabatty ... ... ... 582c. Company's detaining wagons. Demurrage on ... ... ... 584a. Jubbulpore. Omission of account freight for ... ... ... 584c. to be invoiced as per public traffic ... ... ... wharf at Searsole for G. P. Pundit ... ... ... 595e. train. Eeduction of speed, chord line ... .„ ... 606t. APPENDIX. 385 H -0 a o CO ;^ M o a P4 > ^ 'fi. X C3 '^ Ph H^ o s 1—1 S a 1— 1 s o ^ ft ^ ^ p-i - a a a> o -3 a a c:* cs 'i a a « I" ^ w J; o o f=^^-a > S o 01 O^ y_| a M o "^ '^ •S S a 2 S K ■^ SCO ,_, a o 5 p. -^ a o a ^ooo ■- S a o tc® 2 o „^ £ be c ^ 0) ■^u-i Ph a 2"S ■=! .J3 " 03 - p.a a a o -4-3 w 1* M tin c-^ o a a : » a a g-a o TSuj a c T3^ a — m "U a a Qj CO •-^ g*.u. a 01 !:t o o o,s^ Pi ce a> o a. 3 13 lis ai "5 "^ P en o Q O ^ ^ -= »^ s o^"o § a-^SO -S3 ^.B .J2 i a a ! a a crt f- IJ *^ 5 fe -" wi " .S a--, te g ^ - a o Pi 0>H - TOO Eh o t8 Ph O "-a S T* o Ph a H* -*^ ja ^ os-o a g. ^ s » - ^ X «^ S o ^ .s a CI 'Si bO o o «4H p. 2 -^ Pi'TSnd ■pH.S S S S 2 " .9-s o a » 2 Ph eS lu a^_o •s^ a "''5 "j3 a Q M 03 £» w 2 .« _:5 JOXl -So o S o p,^ H g C9 a ca If 3 -a o Id o 2 3 Ph Ph 3 0) n^ ^ a o^ H a 3 o CO 13 :^ a S >^ P< u S ^ s =* tc-g t, goo fH-eS a ST'.o .2 '^ -S ;::; rr^ «^ 2 ^ n°' 31 ^ s 2 a a ui — I " a g S> ►hS^.^ O L_i"i ■ts.-'-ts ::(^ .2 Brd -1^3 03 rP 1> OS 3^,a CM -13 to a 11 eg ' 00 br.g a >, ■3 a CJH o ■*^ Ph a -^ 0) 03 i: 53 "3 -a 03 §"3 ■~ ic ajpq rT3 iO PI 9 o •" a >, a-^ rt ^ '"' o o **-! S 3-2 > m -M FM si ,P cd ua 3 Ph Ph bC«-l a = '3 "^ Ph o3 a ^ CIh bo a -^ a a s c3 0) ^=3 .2 '^ a -S a bO a a^ '^' <4Hr^ >> 9 ■c "-5 ° a-S -.a S ° s.S a S a.2 be S O M , , t> o rH I)^ .Sow O rt Ph 00 _ -^ ° a cd "-I tH © 0) g ■■SO 2 ^^ Ph M M a o -3 bn o P5 M M M o o o HJ s (N 00 o o s o 00 o o ■-d us •™l o s o ■•3 a 2 o o '■5 s (N 49 886 EEPOET OF THE SALARIES COMMISSION. ■sa •a o CO a § •-3 d o ; O -I o a> = s GO CJ © t^ J o c3 O 3 a t-i . o a o 'o o : o ^m ^a m O o o a — a 4j> - A. o is ^ § a s o ,13 o -§ to a d a C3 o to _a a'S o a o .2 to p<« o J .E-d a a a a> * (B a o o o? a 59 O a o 2-a a -M T3 a a*'-' 03 S ^ N S . 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S "^ '"'^ b^C So S S .4 a J3 1^ O O ■"-a'-5 o a fe o -*^ © ^ a .2 °* o-a ©■^ © to »H O Ouj o +J *H T; ^ cu O -■5 2 2 ; a p< , © C8-3 " o f «- S o_, .- ,**-.« © o ^^ © © — ^ a g c8 "S _ ■* -g fe °^ ^,a U © p " 3 «, .y ,^ © it: " o S ©^^ f^S f ^o 55 03-^ .2 " -K — SA '« OS ^ S-s^ 2 ^-S "© H ©a^f.Wo^FQ.-^'^ .5 0^0 '^-►^ ""a j-TS o,J=>ca S"© r3 "^^^.S a- 1* 2 ca © ^^ rrt 3 © -" c s„„ 5m a^-g^ to © ca s © «gr N p*s,Q o^ 5t3 00 © " a . © CO a © a tS-TS o to q_. © t^t o-o S 2 © M-c ^a to o © ea :^ el © Ti 2 o a ©*^ 2 •^ C3 © £" a o © o a5§ GJ « Is C a 20 g"^ m <" ■" to f- g©r -, 3-S ■^go a-S i» •I 13 :3 13 a a 1 •3 •s op O i on n o i s 400 REPORT OF THE SALARIES COMMISSION. APPENDIX XIV. Referred to in paragraph 162, page 161, Chapter XI. Specimen forms of rubber seals. Es. credited to on the Applicant entitled to the amount.— Not entitled to the amount for the reason. True copy. Superinteiidi-nt, District Office, District office. Bhagulpore. Eeceived on District Mongliyr. Library. Bring up for orders on the Collector or Magistrate. Cancelled. Collec'or or Magistrate. No. District Office Dated Copy forwarded to information and guidance, report, explanation, with reference to his No. , dated Collector and Magistrate. Grant license Grant copy if there is no objection. File with the record. Dated Magistrate or Collectu-r. Dated Collector or Magistrate. Dated Collector or Magistrate. Dated for Case made over to for trial. Magistrate. APPENDIX. 401 To report within days. No. , dated Passed for Es. ( Debitable to Process served by peon Process served by peon or to his agent. named. Process served by peon Peon Issue notice under Collector or Magistrate. Dated Collector or Magistrate. by delivering it to the person named. Nazir. by delivering it to an adult male member of the family Nazir. by affixing a copy on the outer door of the house of the person to serve for Hearing of the case adjourned to Nazir. Nazir. Collector or Magistrate. Dated on account of Put up with connected papers. Collector or Magistrate. Dated Collector or Magistrate. Dated 61 402 REPORT OF THE SAIARIES COMMISSION. APPENDIX No. XV. Eeferred to in paragraph 185, page 192, Chapter IX. Specimen extracts from replies to Circular No. 3, dated 2Qth April 1886, showing nature of duties of ministerial officers. NAME OF DISTRICT— 24- PEEGUNNAH8. COLLECTORATE — ENGLISH GrENERAL DEPARTMENT. Uesigwatioh 0» Oeeicbe. Natube op duties. Remabes. Head clerk Second „ Third „ Eeceives local dak and sends it to Collector. Receives all dak and files from Collector, and distributes them to the several oiEces or departments con- cerned. Compares fair copies of letters, &c., issued. Autnenticates with signature the stamped and unstamped copies of documents required by parties ; and examines the correctness of the stamp duty in cases of stamped copies. Supervises the working of the English office. Is in charge of English woj'k and correspondence with parts of the collections, agriculture and commerce, boundaries, returns and reports, stationery and forms, land registration and land revenue, so far only as portions of certificates and Lawaris matters are included in it, and of whole of the correspondence connected with civil suits, embankment, sluice and water-course, establish- ment, inspection and tour, public works and building and salt. Is in charge of the following : — :::!■ Assisted clerk. Ditto IVB 7 Assisted by hurir. by the 6th ditto, salt mo- Only the figured por- tion of the returns are transcripts from Bengali. The exami- nation, the writing of explanation and finding percentages, &c., rest with head clerk. ( 1) Returns and (2) Reports. (1) Weekly. — Weather crop ... Ditto. — Special crop Fortnightly. — Prices of food-grains Ditto.— Stock of excise salt No, in manufacturing season. J Monthly.— Statement of work done by the"^ Sub-Deputy Collectors. Ditto. — Return No. IVB stock of excise salt Quarterly. — Return No. IVA, receipts and issues of blank attrafee and charchittee and rowannahs. Ditto.— Return No. XXID, consumption of salt within salt law limit. Ditto. — Thanahwari statement of the constimption of salt. Half-yearly. — Return No. XXIC, cases instituted under the salt law. Ditto. — Changes of jurisdiction. Ditto. — Statement of Government decrees, E, in civil suits only. Yearly. — Statement P, decrees recovered and amount expended. Ditto. — Return of Privy Council cases. Ditto. — Examination of statement of cases pending. Ditto. — Statement of jute and cotton mills. Ditto.— Statistical account of the industries. 2. Drafts annual general administration report, salt administration report, and trade report ; translates all vernacular papers, such as plaints, written statements, depositions of witnesses, <&c., in civil suits, and prepares pleadings, &c., so far as Collector is concerned, in connection with civil suits. Is in charge of the following registers, and carries on all work connected therewith : — Registers B and C prescribed by Legal Remembrancer. Board's register 50, order-book. Ditto 58 of admitted apprentices. Ditto of salt prosecution. Attendance and leave registers, so far as English Department is con- cerned. Pasting correction slips issued fortnightly by the Board to the two volumes of the Board's rules, and to the salt, stamp, excise, and embankment manuals, and also pasting correction slips to the High Court rules and Travelling Allowance Code issued monthly by the High Court and Accountant General respectively, and keeping notes of all important orders passed by higher authorities, and of the decisions of the High Courts relative to revenue matters. Keeps file register (No. Ill), dockets and indexes all letters, &c., addressed to Collector. Compares fair copies. Writes takeeds and keeps takeed rcKister. Marks replies in register of letters received. Occasionally makes fair copies of long letters and reports and drafts. Is in charge of sale correspondence, and assists head clerk during pressure of work. Fair copies letters. APPENDIX. 403 Dbsignation op Officbb. Natueb op dotieb. Fourth clerk Fifth Sixth clerk Seventh „ KedarNath Mozuni- dar. Sheristadar Peshkar Earn Taron mohurir. Mitter, Collectorate — English General Department — concluded. Fair copies letters, statements, and returns. Occasionally compares letters, statements, &c. 2. Is in charge of Collectorate stationery and printed forms. Distributes them daily to the several gazetted and non-gazetted officers attached to the office. Keeps registers of accounts of the issue of the articles of stationery and forms, and liolds part of the correspondence connected therewith. 3. Assists the Head clerk in the preparation of the annual and supplementary indents, and also examines the subdivisional indents, and compares and com- piles the returns of sale of forms. Puts up letters received, gives references contained in the file book of letters received and issued prior to year 1865-66. Puts up bundles for issuing reminders. Fills up column 9 of register I (letter received). Examines bundles after their return from the officers to whom they were put up. Prepares pending lists of letters. Is in charge of English records, both current and old. Keeps register of letters issued. Despatches all letters, proceedings, &c, issued from Collectorate. Sorts and arranges letters chronologically as received in, and writes out fly-leaves of files. Assists the head clerk in the preparation of weekly weather and crop report. Assists the head clerk in the preparation of weekly special crop report. Compiles, under the supervision of the head clerk, fortnightly prices-current returns submitted by the subdivisional officer. Keeps rainfall register in which all sub-divisional reports are entered. Draws postage lables from treasury office for issue in despatching letters, and keeps account of them. Prepares weekly statement of the prices of salt. Sometimes dockets letters for issue. Bexabes. Enters all letters received in register No. I issued. copies letters, and dockets letters Copies letters ; clerk. marks correspondence with B. C. seals ; and assists the 6th Hori Nath Ghosh, mohurir. Deb Nath Ghosh ... Hori Dhcn Mozum- dar, mohurir. Kasiswar Bhottachar- ji. Land Acquisition Clerk. Collectorate Vernacular Department. 1. General supervision. 2. Settlements generally. 3. Adjudication of stamp duty and all correspondence connected with this, assisted by a mohurir. 4. Preparation of the undermentioned revenue returns in English. J>Io. 6 of khas estates. Nos. 9, 10, 11, 12, 41 ; security statement, and all correspondence regarding :— security of officers. Drafting the district land revenue report, checking returns Nos. 9, 10, 11, 12, and 41 from the Deputy Collector of Calcutta, and doing all correspondence connected with these. Escheat cases, with all correspon- dence. Notes in English in cases of claim to money in deposit, and on cases of separation of accounts and registration, common and special. Examining daily the undermentioned accounts kept by the nazir : — Cash-book. Subsidiary registers. Nos. 1 to 6 and contingent register. Miscellaneous correspondence. Peshing papers before the Collector, and writing orders on petitions, proceed- ings, &o., received by the Collector ; writing notes on petitions of appeal, miscellaneous vernacular proceedings relating to embankment, settlement, and butwara, &c., returns Nos. VIII, VIIIA, XVI, XXIII, XXIC, XXIIIA, and correspondence regarding these. A portion of the work connected with certificate cases. Eegisters Nos. 12, 15, 2Q, 31, 46, 47, 48 and 49, 45, 59, and 66 tuccavi and pauper registers. English correspondence regarding paupers, and assists sherishtadar in stamp cases. Eetums regarding pauper cases. Keturns of revenue agents and quarterty returns of stamp cases sent to registering officers. Registers Nos. 19, 20, 24 and 30. Register 61 of Calcutta cases ; aU registers under the Board's rules regarding supply of copies and information. Eegisters Nos. 10, 27, 28, 29, 64 and 65. Registers 8, 14, 25, and 37 A. Eegisters 5, 6 ; English correspondence, and drafting final reports ; return XVIII Borne on Deputy Collector's establish- ment entertained under Rule I, sec- tion VI, Chapter II, volume I of the Board's Rules. 51a 404 REPORT OF THE SALARIES COMMISSION. DBSIOIf ATION 01 Ofpiceb. Natcbe of putifs. Jogendra Nath Paul, mohurir. Sarot Chundra G-ooho, certificate mohurir. Ganendra Nath Chat- tcrji, mohurir. Jogendra Nath Mit- ter, certificate mo- hurir. Raj Kisiien Das, mo- hurir. Shib Das Gon, mo- hurir. Nil Madhub Bose, mohurir. Sarot Chundra Bose, mohurir. Bhubon Mohon Dass, mohurir. Joda Nath Chukro- butty, mohafez. Ram Komol Sircar, naib mohafez. Nil Komol Mooker jee, assistant mohafez. Dwarka Nath Ghose, taujih-navis. Bam Taran Dutta, assistant taujih- navis. Collectorate Vernacular Department — concluded. All vernacular work connected with the acquisition of land. English and vernacular work connected with certificates issued for rents due from Government khas estates, and for zemindar! dak tax and miscellaneous demands. Same as above. English and vernacular work connected with register Nos. 61A and B, the realization of road and public work cesses, and keeping register No. 27, so far only as petitions connected with certificates are concerned. Ditto ditto ditto connected with road cess. Ditto ditto Ditto ditto Wards' Demands. ditto ditto, with register No. 61 A, relating to the Court of English and vernacular work relating to register No. 4. Keeping register No. 27, so far only as petition of land registration is concerned. Peshing papers before the Deputy Collector in charge. Filling up registers under Act VII (B. C.) of 1876. Ditto ditto ditto ditto ditto. 5. 9. 10. 11. Collectorate — Record Department. All records received by the courts at head-quarters, or from the revenue oflBcers in the mofussil, have to be examined before they are deposited for good in the district record room. The examination consists of a double process. First, the records have to be compared with the challans, which are forwarded along with the records themselves from the differ- ent courts ; and, secondly, the papers in each record have to be com- pared with the fly-leaves in order to detect errors and omissions and classifications. The papers which bear the court-fee stamp have to be examined, and the total of the court-fee stamps calculated. The papers of the process record and the court-fees thereon have similarly to be compared and examined. The record-keeper has to punch oiit a second hole on every court-fee stamp and to put his initials and date of doing so, under Board's circular order No. 5 of October 1878. To examine whether the rules regarding the classification of records have been adhered to in all cases, and to arrange them on racks in the record- room. Papers have to be taken out from the records for the purpose of furnishing parties with copies ; and in these instances the papers, when done with, have to be replaced. Eecords required by civil courts under the provisions of section 137 of the Code of Civil Procedure by other revenue courts in the mofussil have to be taken from their places in the record-room, sent also to other courts, and upon return replaced on the racks. B and C records have to be prepared for destruction under the rules. The record-keeper has to certify, after examining the record, the specified interest due to applicants in cases under Acts XI of 1859 and VII (B. C.) of 1876. Kaifiat in petitions for recovery of arrears due from patni tenures. To supply information on application made in form A. To keep the following registers : — Nos. 33, 31. 41, 42, and registers from A to L, Collectorate— Taujih Department. Keep land revenue register and the zemindari ledger ; certify challans tendered by zemindars; keep the following registers : Nos. 11, 12, 12 A, 13, 39, 40 and 53, and kurcha accounts. Prepare the following periodical returns to Board and Commissioner in Bengali :— Quarterly, Nos. 6, 9, 10, 11 and 12. Annual, No. 41. Prepare in the vernacular at the close of each quarter the sale proclamations and notices under sections 5, 6 and Z of Act XI of 1859. Bemibes. Belongs to Deputy Collector's establish- ment. Ditto. Ditto. ' elongs to Koad Cess Department. Ditto. Belongs to Deputy Collector's establish- ment. Ditto. Ditto. APPENDIX, 405 Desionatton op Officek. NaTCEE 01 DUTIES. Accountant Assistant accountant Pay clerk Eeceipt clerk Assistant accountant Deposit clerk SaTings Bank clerk. Remabks. Collectorate— Account Department. To examine and pass both receipts and payments. E. T. receipts. To draft letters. To receive objections. To prepare pension application. To enter the item of receipts and payments in the pass books of Collector under Act X and Jail Department. To check contingent expenditure of land revenue side. To prepare cost of payments and examine cash accounts. To prepare monthly, quarterly, and annual return of stamp. To prepare annual return of pension and establishment. To note the payments of pension in the Collec- tor's portion of payment order. To check R. T. receipts issued. To give kaifiats of the amounts deposited in the revenue deposit account. To pre- pare budget estimate of both receipts and disbursement of revenue side. To check the statement of other departments. In charge of general supervi- sion of the account 3 annas. (a) 2 it f4) 3 (5) 2 (6) 1 anna. (7) 1 ,» m 4 annas. Totalie APPENDIX, 419 DBSIGSATIOS OB Office B3. Krishna Kumar Das, Third Clerk, E. Triooora Charan Sen, Fourth Clerk, E. Easick Chandra Sen, Fifth Clerk, CoUec- torate, E. Annada Charan Das, Sixth Clerk, Col- lectorate, E. Annada Prasad Basu, Land Registration Clerk, Collectorate, E. NATURE OP DCIIE3. Rehabss. Work on specified days — concluded. Sth August 1885.— Compared 17 letters (fair copies) ; received 3 bundles of correspondence from munsldkhana, and compared the letters with their lists ; put up bundles on the respective collections in the shelves after disposal ; miscellaneous work. (1) Eegistering and noting letters, and now and then assisting the second clerk in putting up letters received and supjilying references. (2) Drafting ordinary letters and checking all important figured statements and returns, and translating them from Bengali to English. (3) Eeceiving stationery articles and issuing them to the several subordinate offices at head-quarters and mofussil, and keepine regular accounts thereof according to prescribed form. (4) In charge of survey and drawing apparatus, &c., and issuing them and receiving them when returned. (5) Keeping register of certificates received by revenue agents, and writing out and granting certificates to them. Work done on specified days. 2nd September 1885 — Registered 28 out of 41 letters received, but docket- ed, noted, and put up all. 'ird September 1885 — Docketed and registered, noted, and put up 20 letters received ; received back certain survey apparatus issued. (1) Docketing, registering, notinsr, and despatching the letters issued. (2) Writing envelopes, entering them in the town and dak despatch books ; affixing service postage stamps, &c. (3) Receiving printed forms and distributing them to the several offices at the head-quarters and mofussil. Work done on specified days. 1st July 1885 — Docketed, registered, noted, and despatched 40 letters ; wrote out 24 envelopes, entered them in the town and dak despatch books, and affixed postage service stamps on 8 covers ; issued certain forms to the native department. %rd September 1885 — Docketed, registered, noted, and despatched 21 letters ; wrote 8 envelopes, and entered them in the town and dak despatch books, and affixed service labels on them ; compared 16 letters out of 21 ; and assisted head and second clerks in supplying references, &c. Making fair copies of letters, reports, statements and returns, and have charges of stationery articles, and sometimes giving assistance to third clerk and fourth clerk in registering letters issued and received. The whole 16 annas time is devoted to the above work. Work on specified days. 1th September 1885 — Made fair copies of return No. X in duplicate and registered some letters. %th September 1885— Made fair copies of 13 letters only. 9th September 1885— Ditto ditto 20 letters. Making fair copies of letters, reports, statements and returns, and sometimes giving assistance to third and fourth clerks in registering letters issued and received, and assisting the foiirth clerk in the distribution of forms to several offices. The whole 16 annas time is devoted to the above work. Work of specified days. 4:th June 1885 — Faired out 15 letters, statements and returns. 22}id July 1885 — Ditto 11 letters and 2 returns. 19th August 1885 — Ditto 22 letters and copied 2 returns. (1) Docketing, registering, and putting up letters received and supplying their reference. (2) Drafting letters, reports, returns, &c. (3) Fairing letters, reports, returns, Ac, and comparing Ithem (4) Registering letters issued and despatching them (5) In charge of old and current correspondence. Work on specified days. :::{ 21st May 1885 — Drafted 5 letters, faired them, compared, docketed, registered, and issued. lith August 1885 — Received one letter, docketed, put up and registered ; drafted one letter, faired it ; compared, docketed, registered, and issued ; prepared the land registration statement for the month of July 1885. Representing time annas. in (1) (2) 8 an nas. 4 „ (3)-] (4) (5). .4 .. Total 16 Representing time i» annas. (1) 11 annas. (2) 3 „ (3) 2 Total 16 Requiring time. Requiring time. Requiring time. 6 annas. 4 annas. 6 annas. 53 a 420 REPORT OF THE SALARIES COMMISSION. DE8IONATI0K 01 0»FICER8. NiTUEE OB DUTIES. Bemabks. Prankrishna Dasti- dar, Librarian and Translator, English Office, E. Srinauth. Ghose, She- ristadar, Collector- ate, E. & V. Eshan Chunder GuliO: Peshkar, Collector- ate, V. Syama Charan Sen, Mohurir, Munshi- khana, CoUectorate, V. (1) Translating all appeals presented to Commissioner from Bengali to English. (2) Translating all notices served on the Secretary of Stale under section 424, Civil Procedure Code ; plaints and such other papers as are found necessary to be submitted along with the draft reply for Legal Ee- membrancer's sanction. (3) Sorting law books and Indian law reports for binding ; entering all books and maps in the library catalogue, and placing them according to their class. (4) Issuing law and other books, thana and mouzawar maps to the several Deputy Magistrates and Collectors and to heads of offices when wanted by them, receivmg them back when returned, and keeping them in their proper places. (5) Correcting two sets of Board's rules, volumes I and II ; land acquisition, salt, settlement and thakbust manuals ; High Court circular orders, civil side ; and noting amendments, &c., in the 2 sets of India and Bengal Council Acts and Eegulatious. (6) Is also in charge of the lithographed maps of thanas Chakaria and Teknaf received for sale. COLLECTOEATB VeRNACULAE DePIETMBBT. I. — General supervision. II. — Examining nazir's daily accounts and contingent and other bills. III. — Drafting reports and letters. IV. — Passing and signing ordinary orders, and translating office orders and letters for vernacular departments. Annas. I ... ... ... 6 11 ... ... ... 2 III ... ... ... 5 IV ... ... ... 3 16 Diary of work done on the 5th August 1885. Drafted two reports and one letter. Prepared an estimate and a khas mehal statement. Translated one letter. Signed 79 orders. Passed 10 bills. Examined nizaruth's account. Gave instructions on various subjects. (1) Examining all the numerous cases for Collector's disposal ; studying English bundles connected with vernacular department relating to law suits and other cases, &c.,as to have them disposed of by Collector. (2) Attending to the missil in order to receive, road petitions, and to write orders and depositions before the Collector, and to do other miscel- laneous works, both in English and Bengali, and to pesh and read all cases, rubokaries and miscellaneous cases, &c., and to conduct revenue and putni sales, which are numerous, and put up law rules and circulars for Collector's ready reference. Work done on specified days. 30 ... ... ... 2 16 Work on specified day. 26th August 1885— Making over 4 nathis to copyists for giving copies, and again replacing them ; receiving 90 land registration disposed of nathis after examination on receipt ; placing 11 land registration nathis on receipt from the land registration amlah after having compared the papers with the ferish- ta ; writing kyfiats of 3 nathis of separation of accounts, and punching stamps affixed to papers of 2 nathis and putting dates thereon. (1). Writing kyfiats, after reference to various records and copjring out ammuk- tarnamahs. (2) Eeceiving papers, registering them, punching stamps, and putting dates thereon. (3) Making over records to amlah of various departments when called for, and replacing them on receipt. (4) Issuing records to copyists for making copies, and again replacing them. (5) Comparing bakija. Representing time in annas. Annas. (1) 8 (2) ... ... ... 4 (3) ... 1 (4) 2 (5) 1 16 Work On specified day. 26l 27 120 16 20 a 131 4 21 14 93 13 16 10 8 9 1 7 98 16 5 18 7 3 1 46 2 7 11 950 15S 6 40 8 10 2 2412 4 2 31 15 6 6 38 7 6 7 206 3S 5 Pbesidewct 3 Division. 1 20 24 10 26 23 12 23 26 10 26 10 24 10 ie'V 10 6 16 I 4 I 6 1 6 1 6 11 10 16 20 16 3 3 4 2 12 3 8 8 7 10 12 120 120 2110 276 10 10 11 6 6 14 4 4 7 8 4 S .":::: 6 10 6 6 7 6 2 5 4 6 6 6 1 20 22 26 32 94 6 23 9 100 14 26 3 42 12 14 4 6 6 1 6 63 10 16 14 12 3 35 10 8 14 715 179 41 3 10 5 23 8 6 14 24 10 6 2i 20 12 5 3 100 25 RiJSHAHTE Divisioif. ■ 28 26 2 16 6 29 2 23 1 32 29 2 17 12 82 23 13 8 26 10 16 4 13 1 16 1 10 1 10 1 10 1 12 1 9 16 23 10 10 18 8 2 3 1 3 2 2 12 3 14 13 8 7 12 8 125 820 201) 160 200 10 10 17 10 2 10 9 16 4 8 4 8 8 12 4 8 6 4 12 6 12 6 12 6 2 6 4 4 6 6 4 8 6 8 6 6 27 83 39 25 121 11 24 5 133 14 26 12 83 7 16 11 8 3 • 1 10 83 16 10 16 1 3 60 14 10 3 1,005 201 64 6 12 14 22 4 4 7 27 10 6 8 29 8 5 14 124 31 Dacca Drvi- 3 BI05. i 25 9 20 10 20 16 10 32 22 14 26 10 16 14 2 11 12 3 10 47 6 11 18 1 6 1 6 1 6 1 5 26 8 26 8 26 8 20 3 3 2 13 3 1 4 6 4 6 4 8 6 8 150 126 200 160 9 15 8 10 10 8 4 8 4 3 6 8 12 8 4 6 8 6 8 8 7 2 7 32 40 21 40 81 13 20 7 97 8 24 6 6 6 1 6 99 8 24 14 13 1 3 4 27 6 12 635 158 12 45 11 4 16 9 8 14 28 4 7 1 30 2 7 8 133 33 4 Chittagong f Division. ]^ 32 6 15 4 28 35 9 16 32 12 12 14 10 14 1 3 1 3 1 4 13 11 10 13 2 13 2 13 2 13 10 6 10 10 100 160 160 6 8 17 12 16 8 2 8 12 2 4 7 12 7 12 6 2 15 4 4 5 45 42 80 75 10 26 3 83 9 27 14 35 12 11 14 3 10 1 3 27 10 9 3 8 7 2 13 32 10 10 14 810 103 5 20 12 6 15 8 2 11 20 10 6 14 24 4 8 1 167 56 11 Patna Drvi. . SION. T 20 10 29 2 19 20 10 14 3 17 6 22 14 32 20 23 12 16 19 23 6 12 17 20 17 6 14 9 1 9 1 11 1 9 1 8 1 10 1 10 20 20 20 20 20 20 8 3 8 3 1 3 8 S 4 3 4 13 9 10 9 18 6 12 6 10 200 2S0 200 200 280 280 26 16 2 11 2 10 13 10 10 15 8 6 6 4 8 6 8 6 6 •••••;' 8 16 2 8 u 10 3 10 10 4 7 8 1 7 8 6 4 8 40 64 32 32 26 45 Total ... Average Monghyr Bhagulpore Puriieah Maldah Total ... Average 120 14 20 2 138 10 22 4 104 12 17 7 9 9 1 9 120 20 19 9 3 4 62 10 6 l,4t0 240 90 3 15 OJ 30 5 63 9 10 7 44 6 7 6 239 40 Bhagclpoke J ' Division. J . 28 28 23 13 23 12 32 30 8 29 2 29 2 20 19 12 19 12 22 2 1 11 1 U 1 12 1 10 20 19 19 22 3 4 3 4 3 8 2 8 2 13 8 2 200 200 280 160 24 15 24 10 10 4 8 4 8 4 4 16 4 13 2 10 4 6 6 8 7 10 6 4 6 4 40 82 50 23 103 8 26 14 120 12 30 3 81 10 20 6 6 12 1 11 80 20 13 4 3 6 37 6 9 6 840 210 7.3 10 18 16 17 4 4 44 10 11 2 24 10 6 2 146 38 12 Chota Nab- POEB Manbhoom Cuttack and Pooree 19 8 26 12 8 1 6 20 16 8 6 13 6 7 4 8 32 Oeibsa „ 19 21 13 1 i 2 12 7 4 11 6 8 7 8 4 8 19 APPENDIX. APPENDIX No. XYI. PAET II. Statement sJiomng the Prices-current of articles of food per rupee during the year 1884. 441 DiBTBICTS. Fine rice. Coarse rice. D41. Ghee. Hilk. Oil. Condi, ments. Flour. Sugar. Sweet- meats. Fish. Ueat. Vege- tables. f 1 BuEDWiH Division ■ Burdwan Bankoora Midnnpore Hooghly Howrah Total Average 24-Perpunnahs Calcutta Nuddea Jessoro Moorshedabad Total Average Dinagepore Rajshahye Rungpore Bogra Pubna Total Average Dacca Fureedpore Backert:unge Mymensingh Total Average Chittagong Tipperah Total Average Patna (iya Shahabad Mozutlerpore Durbhunga Sarun Chumparun Total ... Average Monghyr bhagulpore Purueaii Total Average Cuttack Balasoi-e Total Average Lohardugga ... JSiuiibhooui Manbhoom Total Average Sr. c. 13 8 14 8 16 8 7 9 Sr. c. 16 17 20 11 3 16 Sr. c. 13 12 8 It 9 9 10 Sr. c. 1 6 1 8 1 1 2 1 Sr. c. 12 10 13 10 7 Sr. c. 3 S 3 2 8 3 8 3 8 Sr. 0. S 8 10 2 "812 Sr. c. 8 12 D 7 4 9 6 8 Sr. c. 3 6 4 3 in 3 3 2 8 Sr. c. S 4 2 5 1 12 2 8 Sr. C. 2 8 4 3 1 2 8 2 8 Sr. c. 2 4 4 2 2 8 Sr. c. 30 32 53 5 ■■8"o 60 7 12 IJ 80 3 16 Oi 69 1 11 13 6 1 3 62 10 6 15 11 3 2 12 6 3 1 40 2 9 34 16 10 3 5 12 9 2 8 14 9 2 14 14 8 2 14 123 5 30 13 r Presidbkcy DlVI- ! SIOH. ] 12 6 11 6 10 13 6 12 It 11 12 13 10 8 15 3 14 8 12 S 7 4 6 11 8 1 1 7 1 4 1 1 8 7 6 2 8 13 6 13 3 8 3 3 2 8 3 10 3 4 "216 2 8 4 9 2 11 7 7 1 8 10 3 3 6 3 1 3 10 3 2 1 2 2 2 2 11 2 11 2 10 3 5 3 1 2 2 4 2 10 2 8 3 12 "5 6 6 11 7 6 55 4 11 1 67 3 13 7 41 4 8 4 6 3 1 3i 46 7 9 44 18 1 •6 34 9 7 3 2 45 10 9 2 17 14 3 a 9 1 124 14 6 2 14 3 84 2 4 12 6 2 74 36 2 9 04 Rashauyk Division-! 12 8 12 8 9 11 6 12 3 It 17 12 14 2 16 12 14 12 8 6 17 16 1 3 1 8 ■i"34 1 4 11 16 8 8 16 (1 3 4 3 3 4 4 7 "2"'0 5 12 8 8 12 2 8 4 24 3 3 5 3 144 "i'i 1 1 10 2 14 i'12 2 4 70'0 8 (1 30 57 8 11 8 73 2 14 10 66 10 13 3 5 24 1 44 60 8 13 10 17 11 3 84 2 2 45 13 9 24 16 14 3 6 7 12 1 15 9 64 S 2 7 12 2 9 108 86 Dacca Division ...- 8 12 5 12 13 12 5 45 7 11 6 13 6 14 9 14 9 14 9 8 8 14 U 10 12 1 1 C 1 2 3 14 154 8 11 7 13 5 10 42 12 10 11 3 3 5 3 3 3 3 3 3 4 3 5 3 3 6 6 8 8 7 4 2 144 2 11 3 3 3 3 2 2 1 5 2 U 1 5 "3''3 8 3 3 3 i'e'o 57 14 4 40 14 10 8i 12 11 3 24 13 11 3 64 29 10 7 64 11 154 2 154 7 B 1 13 16 16 Chittaoohg Divi- ( SIOS. I 11 7 16 8 16 18 13 8 7 10 11 • 144 1 10 8 2 8 2 144 "2"'0 2 2 6 24 6 6 2 11 2 44 1 13 1 5 2 3 8 2 13 3 3 ioio 27 15 13 164 3» 13 17 01 19 2 9 9 1 144 15J 18 9 5 64 2 llj 12 84 6 41 4 164 2 74 3 2 1 9 6 3 2 94 6 3 10 10 10 10 Patka Divisioit ...-( 1 10 8 a 14 12 13 13 6 13 14 9 14 9 20 16 15 8 14 9 19 6 18 6 19 6 1 8 1 8 1 lu 16 16 16 3 8 3 8 3 8 6 "2 4 14 13 11 3 4 3 6 2 8 3 2 8 6 5,0 8 8 13 7 11 5 4 5 8 8 6 10 6 10 8 6 40 20 8 27 11 9 94 7 13 8 123 3 17 ai 4 10 1 9 48 16 1/ 10 8 3 8 8 4 4 2 38 12 11 10 6 3 7 8 2 11 46 11 8 2 44 2 6 5 es 22 11 BHAGrLPOKE DlVI-f SIGN. \ a U 10 10 13 11 15 2 13 8 11 8 12 8 U 1 4 1 4 1 8 12 12 8 11 3 8 3 12 3 4 2 8 "4"o 9 8 V<. 12 8 2 12 3 4 3 8 2 2 8 2 4 10 16 3 4 6 4 4 9 14" 32 10 lu 14 39 11) 13 3 35 11 10} 4 1 64 38 8 12 134 10 8 3 » 6 8 3 4 30 5 10 2 9 8 3 3 6 8 2 3 30 10 IS 8 4 8 23 11 S Oeissa Division ...( 8 12 13 20 13 10 6 14 18 13 7 12 13 10 15 6 lu 11 1 4 2 11 5 5 6 7 12 1 8 9 12 1 13 3 4 8 3 4 8 16 U 32 13 16 6 19 13 8 14 1 9 124 16 11 8 5 3 15 1 15 10 S 12 12 6 6 10 8 5 4 2 8 1 4 7 8 3 12 7 3 8 24 12 Choia Nagpobe f Divieios. ■j^ i's's 15 4 24 8 17 12 10 10 10 1 5 12 V i'6 "o ■■s'o 9 7 "e'o "s'o 1 7 "i "4 4 4 U 4 4 4 4 20 "0 13 6 13 5 57 8 19 3 30 10 2 7 1 34 22 11 8 3 15 7 7 11 3 3 2 11 1 54 12 4 12 4 20 20 56 442 EEPOET OF THE SALARIES COMMISSION. APPENDIX No. XVI. PART III. Statement showing the approximate increase or decrease in the price of articles of food during the year 1884 as compared with that prevailing in 1868. BUEDWAIf DlVISIOIT. 1884. PBE3IDENCT DlVISIOU. 1884. EAJSnAHTE Division. Dacca Ditisior. 1884. •-.I *- p. 1884. OJ CQ Se. c. SB. C. ftice, fine 20 2 12 1 Do., coarse ... 21 14 16 Dftl, prepared 16 10 11 13 Ghee 1 7 1 3 Milk 16 5 10 6 Oil 3 1 3 2 Condiments ... 7 11 3 1 Flour 10 2 9 3 Suttar 4 2 3 5 Fish 5 5 2 U Meats 6 7 2 14 Vegetable ... S3 E 30 13 36-8 32-3 21-05 58- 151-02 10-2 24-5 46- 85- as Se. c. 23 9 25 3 14 4 1 6 16 14 2-0 3 8 14 ..• 10 5 5 14 6 2 5 3 ... 25 11 1 18 7 8 4 1 3 9 4 3 3 3 2 9 2 3 9 2 14 2 7 9 SB. C. Se. c. 123-0 24 6 11 8 118- 87-4 26 12 11 10 83- 73-7 16 11 13 3 20-5 10-5 1 10 1 4 30- 67-6 16 10 12 10 •31-7 6-3 3 3 8 16-6 184- 10 8 2 409-4 13- 12 14 9 2 41-1 6V ... 4 7 3 6 81-6 113- ... 6 8 8 2 76- 113- ... 6 14 2 9 129-2 177-7 25 7 36 40- Se. c. 20 7 24 6 11 13 1 6 24 14 3 6 12 11 4 3 14 SB. C. 11 6 14 4 10 8 1 10 11 3 2 3 6 7 6 3 7 8 S3 4 3 3 16 80- 71- 16- 37-6 132-7 iob- 60- 30- 136-3 108- 4-0 Chittagoso Division. 1868. £ 9 "CO Patna Division. Bhaoolpoee Division. 1868. 1884. 1868. 1884. .^S Rice, fine Do., coarse D4I, prepared Ghee ... Milk ... Oil Condiments Flour ... Suuar ... Fish ... Heat ... Vegetable E. C. 25 S 27 14 11 14 1 3 9 3 8 13 10 14 6 16 2 11 6 14 8 1 65 11 SB. C. 14 17 6 9 9 1 9 2 12 2 6 4 2 8 2 9 3 10 10 80- 69- 21-2 lS-8 2-1 40- 443-8 11- 8-9 170- i-o- 426- Se. c. 2(1 22 17 1 20 S 4 10 5 15 6 10 7 Se. c. 9 13 8 17 9 1 9 16 3 8 4 2 12 11 3 7 8 2 6 5 22 11 123-6 72-2 150- 18-2 80-4 28-0 14-8 76-4 •7 25 14 SO 20 1 : 20 3 3 6 11 5 9 5 18 16 4 4 11 2 6 2 88 12 E. C. 10 14 ISO- 13 3 131- 11 11 22- 1 5 4- 12 13 56-1 3 8 3 6 200- 10 2 87-6 3 3 83- 10 11-2 4 8 86-1 11 8 237- 5-7 CnoTA NAGPtTE (Manbhoom). Obissa (Cuiiack and Pooeeb). © •s O) CD s 1 ca 1 Q) 1868. 1884. § a S s &.■■" 1868. 1884. l.i ga 6.S P. P SB. c. SB. C. Se. c. Se. c. Rice, fine 19 8 13 5 44-6 19 10 6 83-1 Do., coarse 26 19 3 26-a * 21 16 6 28-2 Dil prepared 12 8 10 25 13 9 14 316 Ghee 1 5 1 3 10-5 1 4 12J 60- Milk 20 11 81-8 15 8 8 5 86-5 Oil 6 S 66-0 2 12 1 15 41-9 Condiments 7 4 6 «B' 1 Flour 13 7 11 69-1 11 6 6 72-6 Sudar 5 3 66-6 6 8 6 4 28-8 Fish 7 4 75- 7 8 8 12 100- Meat 4 8 4 12-6 4 8 8 8 28-5 Vegetable 32 20 60-0 19 12 683 APPENDIX. 443 |g K g j= a ^ .£ •I-S.2 §9 8 =«; S""" M*^ f^ .3. H o -„ § 8 g S .2 " t;o„- s !3 fi E o ■aS £-3 d CO 02 H 2 ¥.n ^s CO 11 P3 .cog ■£"0.2 » I t3 O ■S E ■sg 0S 2 73.2 ■a a u 02 re •5 Ed gs m° P 00 ^"3 e s a ■s OS e ^3 11 •IS n^ o n •I CO cS 2 .2 = 9 s -e o 56 a 444 REPORT OF THE SALARIES COMMISSION. APPENDIX No. XVIII. Referred to in Paragraph 206, Page 214, Chapter XI. English General Department of Collector's Office, Divisions. Districts. GbBTEBAL DEPAfiTHENT. Number of letters received and issued in 1884-86. Number of clerks. Cost. Order according to column 3. Order accordinjc to column 5. BURDWATT Peesidekcy ...-i Rajshahye and J COOCH Behar. , Dacca Chittagong Patna Bhaoaxpur Bengal. Western Districts. Burdwan Bankoora Beerbhoom Midnapore Hoofrhly Howrah Central Districts. 24-Perg:unnahs Nuddea Jessore Khulna Moorshedabad Dinagepore ... Rajshabye Rungpore Bogra Pubna Eastern Districts. ■{ Orissa Dacca Furreedpore ... Bttcker^nKe Mymensingh Tipperah Chittagong ... NoakhoUy BEnAB. Patna Gya shahabad Mozufferpore Durbhunga .. 8arun Chumpartm .. Monghyr Bhagalpur .. I'urneah Maldah 0BI8SA. Cuttack Pooree Balasore B,132 2.186 2,997 6,270 4,S0.1 2,169 9,233 4.690 5,081 4,29* 4,792 1,446 2,547 3,623 2,218 2,6S1 6,878 3,364 3,316 6,841 2,402 5,317 2,471 6,650 6,167 6,301 3,582 3,741 3,785 2,348 4,075 4,724 3,880 2,670 8,021 2,733 2,063 Rs. 156 125 135 285 140 60 280 135 155 195 155 130 131) 135 80 106 175 190 195 155 170 315 180 816 215 190 15 215 246 125 156 156 165 90 166 136 110 34 25 7 U 85 1 14 10 16 12 37 29 21 33 28 31 6 3u 3 20 19 18 82 16 13 17 27 24 26 36 17 31 25 5 24 37 3 25 17 9 17 29 29 25 14 11 9 17 5 I IS 1 6 H 4 31 17 17 17 35 16 25 33 APPENDIX. APPENDIX No. XIX. Refekked to IX Paragraph 207, Page 215, Chapter XI. Vernacular General Department of Collector's Office. 445 Total of business statement, 1884-85. Number of clerks in Depu'y Collector's establisn- inent. Cost of establish- Cost Order Order Divisions. Districts. Number of ment in the Vernacular of Deputy Collector 8 Total of columns according to according to clerks. General Depart- ment. estahlish- ment- 6 and 7. column 3. column 8. 1 2 S 4 5 6 7 8 9 10 Bs. Bs. Bs. BEIfQAI. Western Districts. r Burdwan 1,862 7 4i 370 112* 482i 21 11 Bankoora 1,570 6 « 280 150 i:i0 .•il 20 1 BuRDWiS ...• Beerbhoom Midnapore Hoojrhly Howrah 2,721 49.836 3 6 6 8 170 35(1 150 2u0 320 65U 31 1 33 8 1- 8,318 7 2 6 4i .170 160 1121 520 272i 10 37 11 37 Central Districts. r 24-Pergunnahs 6,296 10 lOi 470 2fl2i 732i 17 2 1 Nuddea 2,856 5 4 311) 100 410 30 23 Peesidekct i Jessore 3,229 7 2i 370 62i 4S2i 26 19 I Eluilna 1,939 5 4 240 l')0 340 .SS 3« I Moorshedabad ... 8,877 6 2 340 60 890 23 26 c Dina^epore Rajshahye 3,442 4 8 280 200 480 24 15 Rajshahye 3,1W 6 6 310 150 460 27 17 IND COOCH- RunKpore 2;866 6 8 S40 200 540 29 10 Behjib. I Bogi-a 1,112 8 6 190 150 340 86 SO c Pubna Eastern Districts. 2,096 4 6i 220 137i 357i 32 28 r Dacca 10,471 16 8 550 200 750 9 1 DlCCA ..A Furreedpore 6,779 11 8 190 2(10 690 13 5 Backergungo 6,381 11 9 490 225 716 18 4 (. Mymensingh 6,696 7 8 870 200 870 16 7 ( Tinperah 4,9% 5 7i 310 187i 197i 20 13 Ohittagons •) Chittagong 39,230 11) 8 4')0 200 660 ■2 6 (. Noakhally 4,131 6 7 340 175 515 22 12 Behab. f Patna 10,997 8 1 400 22i 4221 8 22 Gya Sfiahabad 6,775 6 2 340 45 885 14 27 1 11,759 IS Oi 5»0 12i 642i 7 9 Patna ...■* Mozufferpore 14,934 6 6 260 150 110 6 23 DurbhunKa 6,748 7 2 270 40 310 15 31 1 Sanin 19,636 S 3 4110 75 476 4 16 I Chumpanin ... .!. 1,245 3 4 190 100 290 35 35 Bhaoulpobe^ Monghyr 7,342 5 6 310 185 445 13 1^ Bhagulpore Puriiean Maldah S,260 5,416 2,913 3 4 4 Si S 250 280 220 87i "125 337i 280 346 25 19 28 32 36 29 OJU89A. (■ Cnttack 21,951 11 6 680 160 7.30 3 3 Obissa ... i Pooree 16,692 « 6 280 160 430 5 20 (. Balasore 8,122 7 4 310 100 410 11 23 446 REPORT OF THE SALARIES COMMISSION. APPENDIX No. XX. Referked to in Paragraph 208, Page 217, Chapter XI. English and Vernacular Departments of Magistrate's office, exclusive of Record Department. O a DiSTBICTS. •— 00 Hi "S § |8 h s 1 Number of clerks in Magistracy, ex- cluding the re- cord-keeper and comparing clerk. Jfumber of clerks in Deputy Ma- gistrate's estab- lishment. Cost of Magis- trate's establish- ment, excluding the record-keeper. s'S ^» ■ o|a a oS 8 C! s Ml la si 1 2 s 4 6 6 7 8 9 10 11 12 13 14 Bengal. Rs. Rs. Rs. Western Districts. to •< Burdwan 6,402 82,924 15 35 60 10 4J 490 1124 6024 27 11 Bankoora 3,214 34,830 30 84 64 8 6 319 150 499 37 20 g < Beerbhoom 2,811 60,541 31 17 48 6 6 250 150 400 23 34 Midnapore 7,181 49,182 5 19 21 10 8 460 20O 680 8 6 b Hooghly 6,542 42,384 8 26 34 10 6 487 150 637 16 8 m L Howrah Central Districts. 6,745 63,940 12 12 24 7 4J 863 1124 4754 8 23 .11" 24-Pergunnahs 10,819 43,652 2 24 26 14 lOJ 614 2624 8764 11 1 Nuddea 7,032 47,098 6 21 27 9 4 435 100 5S5 13 17 lg ■ Jeasore 8,313 65,730 8 14 17 11 2i 46S 624 5304 5 18 Khulna 6,0S1 47,648 17 20 37 7 4 305 100 405 18 33 Moorshedabad 5,531 38,365 13 31 44 11 2 476 50 626 22 19 Sw f Dinagepore 2,370 68,823 35 8 43 8 8 395 200 595 21 14 Egoi Rajshahye 4,825 40,124 21 28 49 9 6 426 160 576 25 15 " -. w Rungpore 6,232 53,282 10 15 25 8 8 405 200 605 10 10 Bogra 2,426 38,430 34 29 63 6 6 275 160 425 85 28 35=^' Pubna Eastern Districts. 2,263 57,276 36 13 49 6 55 275 1374 4124 25 29 ^ Dacca 5,528 219,251 14 2 16 17 8 616 200 816 4 2 Furreedpore 4,711 116,969 22 4 28 10 8 458 200 658 11 7 Backergunge 6,018 158,1183 19 3 22 11 9 475 225 704 6 3 MymoDsingh 7,244 291,168 4 I 6 11 8 475 200 675 1 6 i ■ ( Tipperah 4,140 85,496 24 33 67 10 74 445 1874 6324 82 9 e1 8,145 8,820 6,417 6,715 2,749 3,050 4,193 8,347 3.820 645 4,282 4,026 8,-09 10,741 3,401 16,716 600 72,014 49,-.!27 50,915 40,376 36.019 67,612 0S,S07 9 7 8 5 5 6 4 4 2 2 3 2 3 1 1 1 2 8 I 4 6 4 4 3 3 5 6 1 1 1 1 1 1 1 7 5 6 8 5 4 3 1 1 1 1 1 1 1 29 21 23 24 18 24 15 72,269 32,260 46,6(15 42,.M7 164 BHAQUIPOEE^ 4,075 4,724 8,880 2,670 6.641 6,106 4,881 2,441 10,016 9,»30 8,761 6,111 2,352 2,100 3,423 1,288 4,990 1,160 1,993 1,625 7 6 6 8 2 2 2 2 1 6 8 8 3 1 1 1 1 7 6 2 S 1 1 1 1 25 18 15 15 15,537 11,762 S,756 46,243 66,887 37.613 ... 73 OEIB8A 8,021 2,733 2,1)53 8,512 1,826 3,429 6,533 4,558 6,482 (c) 7,246 4,930 4,366 4 3 4 5 3 8 4 8 1 4 6 8 1 1 1 8 6 6 1 1 1 27 22 18 67 820 • Inclusive of Account and Excise correspondence for which there is no separate establishment. la) Exclusive of 370 cases of land acquisition, for which there is a special establishment, \b) Ditto of 11,953 cases of mutation ditto ditto. (c) Ditto of 1,117 cases of land acquisition and 1,051 cases of mutation ditto. Id) Dttto of six clerks for rcKistration of Inland trartic and traffic on river Hooghly, (e) Estimated as the figures supplied not only represent the number of letters received and issued, but also orders for filing letters which have been numbered. 57 a 4:52 EEPORT OF THE SALARIES COMMISSION, APPENDIX No. XXVI. Eefeered to in Paragraph 218, Page 229, Chapter XI. PRESENT SCALE. PEOPOSED .SCALE. NUMBEE OF CIEEKS. Cost. NUMBEE OB CLEEK8 EEQOIBED OS Cost. rf.R J> ■s* CO «g w ^ © ■iii Divisions. DiSTBICTS. i% s . sl "g o 1 .J 8 o m ! o m g 13 it o 3? to o so S a o S s u U a^ t^ a a o. Q, Q. -S o ^ n « S g S^Pg oS s 3 3 3 9 3 3 S 3 3 3 o o* > q"<" ^"^ H a a es as a Bj KS M OS C^ H H 1 2 3 1 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Bengal. Western Districts. f Burdwali 4 10 7 9 30 1,240 1 1 1 2 4 n 23 1,100 Bankoora 3 8 B 12 29 1,054 1 1 , 1 2 2 9 It; soo BtTEDWiN ... ...-! Beerbhoom Midnapore S 6 .5 10 3 G 12 16 23 38 865 l,4-t5 "i 1 1 1 1 1 2 2 3 4 6 8 21 17 3t 875 1,680 Hooghly 3 10 7 12 32 1,297 1 1 1 1 2 4 13 23 1,200 C Howrah Total 1 7 2 9 19 798 6,689 1 2 1 1 8 2 1 3 2 1 7 2 13 3 22 9 73 17* 890 20 60 31 70 171 1-J9 6,545 Central Districts. ...■ 1 21-PerKunnahs 7 14 10 21 52 1,8«9 1 1 1 q 3 fi 20 35 1,720 Nuddea 3 9 5 8 25 i.osn 1 1 1 1 2 4 12 22 1,170 PEKSIDEKCr Jessore Khulna 4 4 11 7 7 6 5 8 27 24 1.118 940 1 "i 1 i 1 1 1 2 •> 4 4 13 10 23 19 1,200 960 I Moomhedabad 4 11 6 4 C 25-) < Nizamut. V 1,071 ] 1 1 1 2 4 12 21 1,095 f Total ... Dinflgepore 22 I si 180 6,2S8 1,206 1 3 1 1 1 3 2 1 3 6 11 2 22 4 67 83 33 46 156 120 6,145 .S 8 4 16 31 11 20 990 1 Rajshahye 3 9 6 12 29 1,166 1 1 ?, 4 11 20 990 Eajshaste ...-! Rungpoi-e 3 8 6 16 33 l,-i80 1 1 2 4 13 22 1,075 1 Bngra Pubna 2 6 3 12 23 845 1 1 2 2 8 15 770 c 3 6 4 11 24 876 1 1 2 3 7 15 780 Total Eastern Districts. 14 37 22 67 140 5,371 3 2 1 2 3 6 10 17 60 93 4,605 ( Dacca 5 17 16 16 64 1,741 1 1 1 1 3 fi 25 38 1,755 Dacca Furreedpore 4 10 11 16 41 1,638 1 1 1 1 2 4 20 30 1,3(<5 ... Backergunire 5 11 11 18 45 1,610 1 1 1 1 2 6 20 31 1,450 f MymeiiBingli Total Tipperah 4 11 7 16 88 1,400 6,289 1 2 1 1 1 1 2 2 1 2 1 2 1 4 3 10 6 19 20 85 32 1,675 18 49 45 06 178 131 6,165 3 in 6 15 S3 1,300 1 9. 4 11 20 990 Chitiaooho -1 ChittaBong 7 10 10 16 43 1,655 1 1 1 2 3 5 21 34 1,655 (. NoakhoUy Total Behab. 3 9 6 14 32 1,293 4,250 1 — 1 2 1 — 1 2 1 1 4 2 7 4 13 22 1.050 13 29 21 43 108 13 43 76 3,f;95 f Patna 8 17 8 2 35 1,340 1 1 1 1 3 6 17 29 1,480 1 Gya 6 8 6 4 23 1,030 1 1 1 « 4 12 21 1,070 1 Shahabad 4 7 13 1 25 1,110 1 1 1 1 2 5 12 23 1,200 Patna ...•! Mozullerpore 4 8 e 12 29 1,080 1 1 1 5! 5 14 24 1,170 1 Durbunga 4 8 7 4 23 860 1 1 1 2 8 10 18 945 1 Sarun 6 8 S 6 28 1,200 1 1 1 1 2 4 14 24 1,230 1. r Chumparun Total Monghvr Bhagulpore Purneab 3 7 3 8 21 826 3 1 1 3 1 4 1 1 4 I ~1 2 15 3 7 15 780 34 63 BO 37 181 7,446 2 29 86 154 7,915 4 9 6 12 ."iO l,162i 1 1 2 B 14 25 1,820 Bhaoalpue ...j 4 4 8 10 3 4 7 23 18 065 880 1 1 1 "V 1 1 2 4 8 9 7 13 15 855 830 (. Maldah Total OBI99A. 2 7 4 10 2S 8.(8 2 1 2 1 1 3 _!. 1 4 2 3 7 15 806 14 34 16 29 93 3,8l5j -^ 1 8 15 37 73 3,910 ( Cuttack 4 6 14 n 38 1,384 1 1 1 1 !< B 17 28 1,360 Obispa ..A Pooree 3 6 6 12 27 974^ 1 1 1 1 2 4 14 23 1,120 I Balasore Total Gkand TOTAl 2 6 7 8 23 915 1 1 1 15 2 16 1 3 39 2 6 80 4 13 160 9 40 IS 90S » 18 27 32 86 3,2731 43,462 7 1 11 11 2 16 2 15 08 3,385 14t 332 245 39S 1,110 483 843 43,366 Sii Traffic 125 Six TrafBc 180 clerks at Howrah, 1,122 clerks at Howrah, 819 43,677 43,645 * Exclusive of six clerks at Ss. 30 each for registration of inland traSic, and traffic on Hooghly Biver. APPENDIX. 453 !> X M d la X I— I o 25 m <1 K a o o^ ^ OJ ^ M t3 H rt taj o M < OS <1 fl^ is c. a c:^ c o £ -J 0,1 - aa . O 3 ri -a c c ss M l1 t^ Si W 'ex w « Pi » «, « i> » Ig a: og O g B _•»! « (§5 ^ Si " P « ^5 PS -s w s: Til w Si r5 2:= .£ >> gg^' c-d-r; >* Sgps >T!^ a CO ^ 3 O . a. P4 o a. ^ ga- ps-^ * s ^ o *5 ^ IS > i == 5 PS Q,0 ^^< ■^Sj 4f K- - O set « c ~ s •r o &t E^ J- kS.S ^11 o " o poo 0.5 3 0.S5 3 j-i -J O 3) " ei 5 rj ^ t? S _ o " ^ H ?, O CQ §»=•* ;?; ?S2S o -r^a tq C 6 'SI'S o o -" 4> ^ ©JTT aj HH i SBtg 5 o^^ o w O " I — =3 T .- = = be C r- ^ C T3 = '* u O « ■s=; = 2 Hi-' a S£-3a = *-; 1 1 1 1 5 ^ S "^ S o S---S.g St: 3 5 o— a 3 E S *■ ^ gill *-2 !°.2l _3 00*- 2 Ho a- s2» g > S-^5 E SO e o t^ 03 &1M £■3 o SCS o E^ g = =|Sc-3| t-.2 I * E S S « a a Q •nog 8nuaA»a JO jaacnjanUaa H 3 o S "" w .t? -< J a £ J t-J pq (8 -< ss < : ■a Ei «; ^ •aaxij feiSS o 2 3-5='=' .g£.'S O Ci"^ ■»» -^ o 6- •ojiiiTaioaij 454 REPORT OF THE SALARIES COMMISSION. ■ APPENDIX, Table IV.— 'Explanations. In raplaining entries quote No. and date of the authority, whenever authority is tiecessary. 455 4 56 REPORT OF THE SALARIES COMMISSION. n o S"& Slfe p 12; m > Ph en O -^5 O B h •< H el .5 5' S o Eh o ci H So„S >. a B be -2 ilfe Ki S s y O CO M 00 -^ 63 3 aaaKa/3 - sauij O 1-9 ■'' I -si 2 2g • :4 : O h Q o_ P. fl s" is S =3 tf No. X. LAND FOREST AND MISCELLANEOUS LAND REVENUE for the quarter ending 3 of 188 District of {Nos. XI and XII are to he submitted simuU taneously, or reported blank.) Despatched to the Commissioner on the 188 Received by the Commissioner on the 188 One copy despatched to the Board on the 188 . Received by the Board of Revenue on the 188 . APPENDIX. 457 TEST TABLE FOR EETUilN No. X. Tests to be applied in okbee to asckktain that Eevenue Return No. X is correctlt prepared. i\r. B.-This paper should he pasted on hoard and kept constantly he/ore the clerks employed in the Collector's and the Commissioner's offices, m preparing, examining, and checking this return. The Collector should himself test the return hy it before suhmitting it. GENEEAL. Test I.— Are Returns Nos. XI and XII submitted with the return, or reported blank ? TABLE I. Test II.— Are the fignres entered in columns 1—8 the same as those entered in columns 25 — 32 of the previous return ? Test III.— Is each entry in columns 9—24 fully explained in table IV P Test IV.— Do the entries in columns 9—16 correspond with Return No. XI ? TABLE II. Land Revenue and MaliJcana. Test V. — Are the current figures in columns 3 and 16 the same as those in columns 6 and 19 of the previous return P Test VI. — Are the arrear figures in columns 3 and 16 entered as ordered in instruction 4 ? Test VII. — Is every entry in columns 4, 5, 13, 17, 18, and 22 fully explained in table IV ? Test VIII. — Do the figures given in columns 4, 5, 17, and 18, and the explanations concerning them in table IV, tally with Returns Nos. XI and XII? Test IX. — Do the figures in column 6 correctly result from adding and subtracting the entries in columns 4 and 5 to and from those in column 3 ? Test X. — Do the figures in column 19 correctly result from adding and subtracting the figures in columns 17 and 18 to and from those in column 16 P Test XI. — Do the figures in columns 10, 11, 12, and 21 cor- rectly result from adding the entries in those columns of the last return to the entries in columns 7, 8, 9, and 20 of this return ? Test XII. — Do the figures in columns 14 and 23 correctly result from adding the figures in columns 14 and 23 of last return to those in columns 13 and 22 of this return P Test XIII. —Deducting the current entries in columns 12 and 14 from those in column 6, do the figures in column 15 correctly result P Test XIV. — Deducting the arrear entries in columns 9 and 13 from those in column 6, do the arrear balances in column 15 correctly result ? Test XV. — Deducting the current entries in columns 21 and 23 from those in column 19, do the figures in column 24 correctly result P Test XVI.— Deducting the arrear entries in columns 20 and 22 from th'jse in column 19, do the arrear balances in column 24 correctly result ? Police or Thanadari. Test XVIII. — Are the current figures in column 3 the same as those in column 6 of the previous return ? Test XIX.— Are the arrear figures in column 3 entered as ordered in instruction 4 ? Test XX.— Is every entry in columns 4, 5, and 9 fully ex- plained in table IV ? Test XXI.— Do the figures given in columns 4 and 5, and the explanations concerning them in table IV, tally with Keturns Nos. XI and XII P Test XXII.— Do the figures in column 6 correctly result from adding and subtracting the entries in columns 4 and 5 to and from those in column 3 P Test XXIII.— Do the figures in column 8 correctly result from adding the entries in that column of the last return to the entries in column 7 of this return P Test XXIV. —Do the figures in column 10 correctly result from adding the figures in column 10 of last return of those in column 9 of this return P Test XXV. — Deducting the current entries in columns 8 and 10 from those in column 6, do the figures in column 11 correctly resvilt P Test XXVI. — Deducting the arrear entries in columns 7 and 9 from those in column 6, do the arrear balances in column 11 correctly result P Test XXVII.— Does the certified credit correspond, as required, with that entered in the table ? TABLE in. Test XXVIII. — Is the total of column 2 the same as that in column 32, table 1 P Test XXIX. — Does the sum entered in E 6, added to that in E 19 and K 6, table II, equal that entered as total of column 3 P Test XXX.— Is every entry in columns 4 — 6 and 10 — 12 explained in table IV P Test XXXI. —Are the entries in column 7 the correct totals of those in columns 4, 5, and 6 P Test XXXII. — Does the total in column 7 correspond with the totals of e 15 and 24, k 15 and 24, and a 11, table II ? Test XXXIII. — Are all the balances which appear (in columns 15 and 24 under the heads Land revenue and Malikana, and in column 11 under the head Police, of table II) as due on account of the quarter under report, or of any earlier quarter, excluded from column 8 P Test XXXIV. — Are the entries in column 9 apparently in accordance with the dates of the current balances in columns 15 and 24 under the heads Land revenue and Malikana, and in column 11 under the head Police, of Table II? Test XVII.— Do the certified credits correspond, as required, Test XXXV. — Are the entries in column 13 the correct with those entered iu the table ? ' totals of those in columns 9, 10, 11, and 12 P 58 458 EEPOET OF THE SALAEIES COMMISSION. TEST TAELE FOE RETURN No. X.— concluded. Test XXXVI.— Does tho entry in E 15, table II, added to those in e 24 and k 11 produce the sum entered Ln total 14? Test XXXVII.— Are the entries in column 14 tho correct totals of those in columns 7, 8, and 13 ? TABLE V. Test XXXVIIL— Are the figures in column 2 the same as those in column 13 of last return P Test XXXIX.— Are the entries in column 5 the correct totals of those in columns 3 and 4 ? Test XL. — Do the entries in column 6 diflfer from those in column 2 ? and if they do, is the difference explain- ed in table IV ? Test XLI. — Are the entries in column 9 the correct totals of those in columns 6, 7, and 8 ? Test XLII.— Are all the entries in columns 10 — 12 explained in table IV ? Test XLIII. — Are the figures in column 13 the correct totals of those in columns 11 and 12 ? Test XLIV. — Do the figures in the certificate correspond, as required, with those in the table ? GENEEAL. Test XLV.— Are the additions throughout the return cor- rectly made ? -APPENDIX. 459 X w H CO CO hs. fa L't o n ■< M Ph n o~ ^ <>< M S -t (i4 Q ?1 ;2; o c=q P, Ph ■«1 f^ flH <^ IS hH o H ^ CO o I a P5 05 EH O ? o 1-1 <1 w a s o a. Pt o -X » ■ge utnniOD snuna 'R aaiu[00 snuim '61 unin[oo '8oaiii«a^ 04 a •aanonb Sim JO esoiD 0% jujox g •j3)j«nB sjqj, s .1 1 1 s 1 g ,sS •d S3 ■M 1 1 Arrears of pre- vious Quarters. e-i 1 to ^ s 1 1 s 1 At close of this Quarter, column -18. CS 1 OB . -SO' 00 1 1 ..Si s 1 1 1 02 — 1 1 a -4 & a o n o s M W SiS » H 1 a Balances, COLUMN 0, MINUS COL- UMN 12, MINUS COL- UMN 11. n s .2 1- lla| s el n 1 S " 5 o :: Advance for future quarters of this year. s . i £ g 4 «• CS Ten per cent, deductions for the man- agement and improvement of Govern- ment and other estates. 00 For this quarter credited to Land Revenue. t» 1 § 1 S 1 1 CO • la 1 1 •■CO' ■* 1 1 111 CO 1 1 1 1 1 a Q ■s ■o o •E (2 M < 2 1 Ml" 2 "a" ■< n e 1 m a 1 1 1 w i b 1 H i4" •no as na9A9a JuennTOlBa ^ •aaxid •flsiiTflioaii I. 58a 460 REPORT OF THE SAXAEIES COMMISSION. 'i § s i A % O 5 •s ■§ •S pi •a » 1 1 •o A fi Fl r, ^ O 2 ■8 S.I? I a ■e a a. § a s f" S S IB « s n M Q ft g M n IS "a 8 • £ S P S O ,! S S ^ « H 5 g ;3 o s g 5 « s s= S 1^ §S S S 5 » « (U IB B OJ — I ■s a I JZi CQ <=> CO P£1 ■05 EH *. « e Sa w c a .2 *? ly. <« ft) « s OH ^"^ ** ?•=>■ 3! §0 O S H 5 ° 5g to.SM B H Q aaana iiaasfl saaj sasi^ d "s & « .„• -^ >J fcH J «)■-■ --• ^ ss *c2 « Hi ■8 g a t.-S •a-Sg 10 « OS c n ID 1 ■*f 0^ ^ Cl 3 <& EH ■^ td Pi 11 j2'^ 1^ « C<] sss^ T-l ^'^'^ rt rt ^g in DO 1 — 1 CO rt ^3 ^ ^ S§ fc% 1— T 09 OJ ^ 5 r^ 00 (t: si •^ -*-3 .a 3 1.1 111 » 03 »-9 G> § ^ IS PI 1 c*-. a 00 < s rt q •4^ rri 5 ca Is CO ^ 11 1 ^1 1: 1 " h- 1 1 — 1 ooS'S^ 1 F 1 — 1 -•3 «!»=,2 "= ":3 nJ s is = b-i mi^ 05 + a5 >o 03 3 ■'Si 1 1 "S si § a •* H iS =• hi n 11 « T- 3 < S5 :2 = 5' (M ^ • 'i ■ = c : ■Si'^ •: E3 Si i 1 ■5 1 1= 1 2 ^ 5 a> Is 1^1 1-4 ^ i 3 = ■P,.9 i Bo |l M ^ e V I2 II « llll M &, t- H » 1 ^ 04 eo •w 1 c& DiaiBICTS. Number of letters received and issuec in 1834-83 Number of receipts in 1884^5. Number of pay- ments in 1884-85. Order according to column 3 Order according to column 4 Order according to column 5 Total of Num. columns ber of 6, 7 and clerks. 8. Cost. Order according to column 9 Order according to column 11. 1 2 S 4 6 6 7 8 9 10 11 13 13 Besgai. Es. TFfsiern Districts. to r Burdwan 2,862 62,9SG 13,464 19 17 13 49 6 216 17 12 ;J Bankoora 496 20,016 6,077 37 34 82 103 3 120 35 81 1 ■ Beerbhoom 1,084 33,024 6,689 84 29 S3 96 i 140 32 28 Midnapore 3,409 78,964 17,412 11 10 10 31 6 220 6 9 o Hooghly 8,387 65,138 18,641 13 12 6 31 6 216 G 12 B C Howrah Central Districts. 714 10,129 2,491 86 87 37 110 1 60 37 37 f 24-Pergunnahs e,«.s 64,C0O 10.116 1 15 J8 .35 10 400 10 1 go -! Nuddea S,.397 85,885 7,315 12 28 SO 70 6 275 27 4 Jessore 2,968 40,576 18,694 18 21 6 44 8 811 14 3 «g 1 Khulna 3,102 23,965 8,128 17 32 28 77 6 170 28 24 ^§ L Moorsbedabad 3,834 38,145 16,984 8 23 11 42 6 235 13 6 Sg.r BOB Dinagepore 1,583 26,086 9,271 28 31 23 83 3 130 SO 29 Rajshahye 3,222 88,031 8.243 15 24 27 66 6 195 25 21 Eunppore 1,935 63.976 11,527 25 16 16 57 5 170 21 24 Boxra 1,123 22,842 4,621 33 33 S6 102 3 100 83 34 Pubna 1,366 88,361 6,474 31 22 31 84 3 120 31 31 M-< Eastern Districts. -« f Dacca 3,909 84.673 17,603 6 8 9 33 7 265 6 8 \ Furreedpore 1,704 68,638 9,021 27 13 26 65 6 186 £4 A i Hackertsuiige 2,572 48,460 12,372 81 18 16 64 7 230 18 7 P V. Mymensingh 4,280 81,299 41,001 4 9 1 14 6 210 2 16 ■< r Tipperah 4,611 36,868 16.169 3 28 12 41 6 210 12 16 ^t \ Chittagong 3,211 163.991 26,395 16 3 3 22 10 830 4 2 Noakholly Behae. 1,749 68,191 18,643 26 14 7 47 6 187 16 22 ^ Patna S,486 81,766 28,564 9 7 2 IS 6 216 S 12 , Gya 3,458 178li09 9,007 10 1 24 36 5 205 10 1 ■< Shahabad 6,143 147,3;2 25,886 2 4 4 10 6 220 1 9 Mozutlerpore 8,989 174,900 8,676 6 2 26 33 6 215 8 12 p3 1 Durbhunga 1,999 91,361 10,848 23 6 17 46 2 100 15 34 Sarun 3,264 116,795 12,977 14 6 14 33 6 220 8 9 . Chumpanin 1,155 16,095 5,459 32 86 34 102 3 123 S3 80 >j f Monghyr Bhagulpore 1,987 71,241 7,640 24 H 29 64 6 son 23 19 Ca ( 2,731 43,608 10,009 20 20 20 60 6 200 22 19 B. ( Purneah 1,687 46,061 9,919 28 19 22 69 4 165 2« 26 Maldah 890 19,273 4,717 35 85 35 105 2 70 86 a« Obissa. ■^ ^ Cuttack 3,853 36,440 10,009 7 27 20 64 6 225 18 s Pooree 2,250 87,428 18,0S7 22 25 8 65 3 116 20 ss Balasore 1,431 82,856 10,229 30 80 18 78 * 160 29 27 464 REPORT OF THE SALARIES COMMISSION. APPENDIX No. XXX. Eeferred to in Paragraph 226, Page 242, Chapter XI. Taujih Department. DiTMIOFS. DiSTEICTS. Total of estates and separate ac- counts at close ot 1884-85. Number of clerks. Cost. Order according to column 3. Order according to column 6. 1 2 3 4 6 6 7 Besgal. H«. Western District*. BtTBDWAK f Burdwan Bankoora Beerbhoom Midnapore Hooghly Howrah .„ Central Districts. 6,129 1,046 1,31S 4,0t» 4,402 2 1 1 6 2 60 35 3<) 190 60 12 31 28 17 14 37 25 33 36 ti 25 37 PBX8IUB5CY f 24-Pergunnahs Nuddea Jessore Khulna Moorshedabad 2,369 2,9.53 2,897 1,30.S 2,943 2 3 4 4 6 60 90 120 120 180 23 19 21 29 20 26 20 12 12 7 KlJSHAHTB ASD COOCH Behab. Dinagepore Rajshahye Enngpore Bogra Pubna 1,020 2,417 878 988 3,123 2 3 1 2 i 60 90 30 60 60 32 24 S3 IS 25 20 S6 25 25 Eastern Districts. Dacca { Dacca Furreedpore Backergunjre Mymensingh 11,389 6,415 4.266 8,133 8 7 4 6 245 220 120 180 4 11 16 8 S 4 la 7 CBITIAOOSe ■{ Tipperah Chittagong NoathoUy Behab. 2,811 29,803 2,166 4 22 3 110 670 90 22 1 25 19 1 20 Paiha ..- Patna Gya Snahabad Mozutterpore Durbhunga Sarun Cbumparun 11,916 9,253 8,010 18,892 . 10,8,15 8,419 1,199 6 6 5 13 5 4 1 180 180 160 3S0 120 120 30 S 6 8 2 5 7 SO 7 7 11 2 12 12 36 BSASULFOBE { Monghyr Bhagulpore Purneah Maldah Obissa, 7,758 4,866 2,017 749 4 3 S i 120 90 90 60 10 18 26 36 12 20 25 OU8BA ■ ■ CuttacK Pooree Balasore 4,358 487 1,798 1 a 4 210 60 12U 15 36 27 S 25 12 APPENDIX, APPENDIX No. XXXI. Eeferred to in Paragraph 227, Page 243, Chapter XL Account and Taiijih Departments. 465 Divisioifs. DISTBICTS. Order according! to work in the Account Department, column 12, Appendix XXIX. Urder according to worlt in the Towji Depart- ment, column 6, Appendix XXX. Total of columns 3 and 4. Order according to column 5. PATlfA Bhasulpobe Bekqal. Western Districtt. BOEDWAN Burdwan Bankoora Beerbhoom Midnapore Hooghly Howrah Central Vittrictt. Pbesidenct ... Eajshahte ... Dacca CHiTTAaoira Obissa 24-Pergnnnahs Nuddea Jessore Khulna Moorshedabad Dinagepore Rajsliabye Eunepore Bogra Fubna Maitern Districts. Dacca Furreedpore Backergunga Mymensingh Tipperah Chittagong Noakholly Patna Gya Sbaliabad MozulTerpore Durbhunga Sarun Chumparun Monghyr Bhagulpore Pumeah Maldah Cuttack Pooree Balasore Behab. Obissa. 17 35 32 6 6 37 10 27 14 28 13 12 SI 28 17 11 87 23 19 29 20 30 S3 2S 24 21 34 S3 83 31 18 5 4 21 U 18 16 2 8 12 22 4 1 16 25 3 S 10 6 1 9 8 2 15 5 8 7 33 30 23 10 23 IS 26 26 36 35 18 15 20 86 29 27 23 20 74 33 46 35 57 33 49 55 66 35 34 10 34 5 41 6 16 10 10 20 16 63 33 35 62 71 66 66 12 34 31 11 9 37 13 23 19 30 13 24 27 34 24 S 19 17 4 17 1 22 4 4 9 7 S3 13 19 26 36 IS 28 59 466 REPORT OF THE SALARIES COMMISSION, APPENDIX No. XXXII. Eeferred to in Paragraph 230, Page 245, Chapter XI. Account and Taiijih Departments. m K O tn > s DISTEICT3. us a 1 £ ■s 1 s a s a g & p. si 13 a o 00 S (0 o « §1 Il- ia 8 "3 So Hi Number of clerka required for items of receipts, col- umn 3 at 100 items per day. 11 ti. m ® s t- S q MSB -GO £S <» S "a III Number of clerks required at 2,000 estates and separ- ate accounts per man. -4^ 1 a 8 1 a 1 1 2 s 4 6 6 7 8 9 10 11 12 Benoal. fTesie™ Districts. 9: ( « 1 cq (. Burdwan hankoora Beerbhoom Midnftpore Hooghly Howrah Total 62,986 sn.iiie 33,024 78,984 65,138 10,129 13,464 6,077 6,689 17,412 18,641 2,491 2,862 496 1,084 3,409 3,367 714 6,129 1,046 1,318 4,044 4,402 2 1 1 2 2 1 1 1 2 2 1 "i 1 3 1 I 2 2 1 8 4 4 8 8 7 3 9 6 33 Central Districts. IX} O 24-Pergunnahs Nuddea Jessore Khulna Moorshedabad Total Dinaprepore Rajshahye Rungpore Bogra Pubna Total Eastern Districts. 54,000 85,885 40,576 23,966 38,145 10,115 7,315 18,694 8,126 16,984 6,473 3,397 2,958 3,102 3,834 2,369 2,953 2,897 1,303 2.943 2 1 2 1 1 1 1 2 1 2 7 2 1 1 1 7 •2 2 2 1 2 9 1 1 1 1 1 8 6 8 5 8 7 5 35 75 ^ w 2.5,086 88,031 63.976 22,842 38,361 9,271 8,243 11,527 4,621 6,474 1,583 3,222 1,935 1,123 1,366 1,020 2,417 878 988 3,123 1 1 2 1 1 1 1 1 "i 1 1 1 1 2 1 1 2 1 1 1 1 1 4 6 4 6 3 4 7 6 25 11 Dacca Furreedpore Backergimge Mymenslngh Total Tipperah Chittagong NoakhoUy Total Bedae. 84,673 68,638 4S,4P0 81,299 17,605 9,021 12,372 41,001 S,9C9 1,704 2,572 4,280 11,389 6,415 4,256 8,133 3 2 2 2 2 1 1 2 1 1 1 1 6 3 2 4 1 1 1 1 13 8 7 10 2,811 29,803 2,166 9 6 4 15 4 38 36,868 163,994 58,491 16,169 28,395 18,646 4,511 3,211 1,749 1 6 2 1 2 1 2 1 1 2 15 1 1 1 1 7 24 6 8 4 4 18 3 87 ll Patna Gya Shahabad MozuCferpore Durbhunga Sarun Chumparun Total Monghyr Bhagulpore Purneah Maldah ToUl ... Obissa. 84,766 178,609 147,322 174,900 91.354 110,795 16,995 71,241 43,008 46,064 19,273 28,564 9,067 26,886 8,676 10,848 12,977 6,459 3,486 8,468 6,143 3,989 1,999 3,264 1,156 11,916 9,253 8,lPlO 18,892 10,836 8,419 1,199 3 2 2 3 1 3 1 2 1 2 1 1 1 1 1 1 1 1 1 6 5 4 9 6 4 1 1 1 1 1 I 1 1 IS 10 10 !5 8 10 4 ... 15 9 6 34 7 70 7,540 10,009 9,919 4,717 1,987 2,731 1,687 890 7.756 4,806 2,017 749 2 1 1 1 1 1 1 1 1 1 4 3 1 1 1 1 1 1 9 7 5 3 4 4 8 9 4 24 II Cuttack Poorfce Balasore Total Geasd total 86,440 37,428 32,365 10,009 18,037 10,229 3,863 2,250 1,431 4,353 487 1,798 1 1 1 1 1 1 2 1 3 1 1 1 1 1 8 5 4 3 3 3 S 106 3 17 ... 60 43 33 37 279 APPENDIX, APPENDIX No. XXXIIT. Referbed to in Paragraph 330, Page, 245, Chapter XI. Account and Taujih Deparlmenis. 467 Divisions. DiSTEICTS. Prbsewt Scalb. Clerks on — Peoposbd Scale. Clerks on— 51a ci'.ei:!^ SiS art o ' o =3 PS 'rtlPSiS,! BCRDWAN Presidenct ...i RA JSHil HTE and cooch-( Bbhar BEN8AL. Western Districts. Burdwan Bankoora Beerbhoom Midnapore Hooghly Howran Total Central Districts. 24-Pergunnahs Niid'iea Jessore Khulnn Moorshedabad Total Dacca CnlTTAGONG 1 { Dinaitepore Uajshahye Rungpore Boffra Pubna Total Patna BlIAGCLPORE Tipperah Chittanon? NoakhoUy Total Behak. Patna Gya Shah»bad Mozufferpore Durbhunga ... Saruu Chumparun ... Total Okissa Mon?hyr Bhagulpore ... Purneah Maldah Total Oeissa. Cuttack Pooree Balasore Total Geand Totai. Total Eastern Districts. Dacca Furreedpore Backer»runire Mymensiugh 1 1 ... 12 19 ... 177 P5 Pi 3 9 1 3 275 155 170 410 275 60 1,335 460 SB5 431 290 •415 11 1,961 'T 4 15 13 190 t286 200 160 180 1,015 610 405 350 390 61 320 1,000 277 1,597 21 33 S95 335 870 696 220 84(1 153 2,458 2 320 175 175 415 370 75 1,630 35 820 290 255 130 847 Nizamut establishment in Mourshedabad . 2 .'U9 995 435 176 270 11,896 12,011 370 260 315 2.30 315 13 1,560 175 260 2i>0 175 205 1,075 665 3i0 290 475 7 315 2t 895 6 2S5 12 7 64 70 665 430 475 5S0 345 4.30 175 1 6 ... 1 3 L..I 1 2 8J...i...l 3 11 5{ 6|13 8' 6 36 200 850 290 230 145 279 320 230 200 750 12,066 • Rs. 896 + Rs 21 on account of Nizamut work. t Rs. 280+Iis. 5 given to a clerk ou lis. 20 to Rs. 40 on account of Savings Bank work. 59 a 468 EEPOET OF THE SALARIES COMMISSION. APPENDIX No. XXXIV. Befereed to in Paragraph 231, Page 247, Chapter XL Treasury Department. Divisions. DiSTKICTS. Number of receipts and payments in 1884-85. ?f umber of clerks. Cost. Order according to column 3. Order according to column 5. BtJBDWlN ... PBEaiDEircy Bajbhahte and CoocH Bbhab. Dacca Chiitaooso Patita BSASAITOBE 0BIS8A Benqal. Western Diatrictt. Burdwan Bankoora Beerbhoom Midnapore Hooghly Howrah Central Districts. 24-Pergunnahs Nuddea Jessore Kbulna Moorsbedabad Dinagepore ... Rajshabye ... Rungpore Bogra Pubna Eastern Districts. Dacca Furreedpore .. Backergunge . Mymensingb . Tipperah Cbittagong . NoakhoUy Behab. Patoa Gy» Shahabad Moznfferpore... Durbhunga ... Sarun Chumparun ... Monghyr Bbagalpur ... Purneah Maldah Obissa. Cuttack Pooree Balasore 65,846 20,401 34,793 75,156 63,444 28,764 6 4 6 10 6 1 54,163 S3,6M 73,765 18,588 38,866 6 B 7 6 8 82,057 57,537 21,661 21,666 42,486 6 6 5 3 3 No Treasury 46,919 50,613 113,871 •2 6 7 7 44,632 167,882 64,434 6 9 B No Treasury 134,2n 267,»63 144,647 79,931 113,038 18,480 •1 6 7 8 5 7 5 99,750 41,993 29.214 28,550 6 6 B 3 42,4*9 84,686 28,154 3 6 7 R^. 109 139 279 187 57 210 180 206i 170 2*2i 159 118 139 102 101 •45 169 198 198 160 176 121 •80 169 191 213 165 178 127 152 144 1,39 102 148 176 11 33 23 9 13 27 15 25 10 34 22 26 14 32 31 19 36 17 16 6 18 2 12 36 4 1 3 8 6 35 7 21 28 29 20 24 SO 26 30 1 9 37 4 10 5 14 2 17 29 23 31 33 35 17 6 6 16 12 28 36 15 8 3 19 H 27 20 22 23 31 34 21 12 * Stamp Department at Dacca and Patna. APPENDIX. APPENDIX No. XXXV. Referred to in Paragraph 232, Page 249, Chapter XI. Treasury Department. 469 DirisioifB. DISTEICTS. « a a'"* 'Is III Number of clerks required (or trea- sury and stamp work. -a I.I s ll £ 1 |1 o < < S en 5 3 < u a a 1 § g 1 2 3 4 6 6 7 8 9 10 11 12 13 14 IB 16 BUEDWAN ...-! i 1. Bengal. Western Districts. Burdwan Bankoora Beerbhoom Midnapore Hooifhly Howiuh Total Central Districts. 24-Pergunnah8 Nuddea Jessore Ehulna Moorshedabad Total ... ninajrepore Rajslmhye Runppore Bojtra Pubna Total Eastern Districts. Dacca Furrcedpore BackerKimge Mymensmgh Total ... Tipperah ChittaKong Noaiholly Total Behab. Patna Gya Shahabad Mozuflerpore Durbbuuga Sarun Obumparun Total Monebyr Bhagulpore Pumeali Maldah Total Oeibsa. Cuttack Pooree Balasore 65,S46 20,401 84,793 76,156 63,444 2»,754 1 1 1 2 1 1 S I 2 3 8 1 5 S 4 6 6 S ... 1 "i 1 3 1 "i i 1 i 3 "i "i 1 1 i 1 3 1 "i "i 1 1 i 4 1 1 1 1 1 3 1 2 3 3 1 S 3 4 6 B 3 Rs. 185 120 135 215 185 120 7 13 6 26 13 26 960 r 1 PBBSIDKIfCT ...^ 1 L 64,162 33,694 7S,765 lS,oS8 38,866 2 1 2 1 1 2 2 S 1 2 1 1 1 1 1 B 4 6 3 4 2 2 3 1 2 B 4 6 8 4 20O 135 215 120 135 7 10 6 22 E 2 "i 3 1 "i 1 1 2 "i 6 1 "i 1 1 10 2 3 1 1 1 22 805 c Rajshahte AND Coocn • Behak. 32,057 67,637 21,661 21,666 42,486 1 1 1 1 1 2 3 1 1 1 1 1 1 1 1 4 6 3 3 3 4 6 3 3 8 135 185 120 120 120 5 8 6 18 "i 1 i 1 i 4 1 1 "i 1 2 "i 1 2 4 1 1 "i 8 "i 1 8 18 680 Dacca ...\ No treasury 4!;,919 f.0,513 113,871 1 Stamp 1 2 2 3 8 "l 1 1 1 4 6 6 2 3 2 1 4 B 6 30 135 . 185 245 5 8 3 16 1 1 7 16 695 Chittaooho...-? 44,622 167,382 64,434 1 2 1 2 6 8 1 1 1 4 9 e "i 1 1 1 1 1 2 i 1 "i 1 1 "i 2 5 3 10 8 8 3 2 2 1 4 9 6 18 135 290 185 4 11 3 18 1 610 Patka ...•{ No treasury 134,241 257,863 144,647 79,931 113,038 18,480 1 stamp 1 2 2 2 2 1 4 4 4 2 8 1 1 1 1 1 1 1 6 7 7 S 6 3 i 1 1 "i 1 "i "i I 1 1 1 1 i 1 1 1 1 1 6 7 7 B 6 3 30 230 260 260 800 245 120 11 18 6 83 4 1 1 i 1 1 s 1 6 1 1 1 1 4 1 14 35 1,345 Bhaouipoeb \ 99,750 41,993 29,214 28,650 2 1 1 1 3 2 1 1 1 1 1 1 6 4 S 3 ... 1 2 2 1 1 6 4 3 3 220 13B 120 120 5 7 4 16 1 3 1 4 1 6 16 695 Oeissa ..a 42,449 84,686 28,154 1 1 1 2 2 1 1 1 1 4 4 8 ... 1 1 1 1 1 1 2 2 1 4 4 3 135 135 120 Total ... GEAifD Total 3 5 3 11 6 10 3 19 16 3 31 7 6 73 11 390 '^ 1 80 35 162 162 6,980 470 EEPOET OF THE SALARIES COMMISSION. APPENDIX No. XXXVI. Eeferred to in Paragraph 232, Page 249, Chapter XI. Treasury Department. Peesent Scale. Peoposed Scale. •i s g w u C DlVISIOKB. DIBTBICTB. & & » & s 4i 4>- S i s. s 00 CO g s 04 S lO (N 6 ei 00 t.^ to s 3 a i e S g 8 •d a 1 S & & I I a: £ & ^ ^ § S ?, 1 7 las 1 1 8 5 18S C Mymensingh Total Tipperah Chittagong Ji. S 9 2 JZ. -^ "i 1 s 1 ^11 Ji. -^ -— 1 JJl 2 6 1 1 2 11 1:1 7 198 1 1 1 1 1 1 2 "i 1 8 1 1 1 1 "i 2 7 2 5 6 10 4 9 245 21 600 695 CniTT A-( "i 2 4 "s 6 9 160 176 1 135 290 Noakholly Total Behae. "^~ 2 ^^ ■ ' 1 1 2 ' "— ^ _:_ ^■■^ 1 1 Jii 1 6 11. 3 ' 8 8 6 19 121 1 1 1 1 1 2 2 1 8 10 5 18 185 457 610 r Patna 1 ... 1 80 1 1 80 Gya 1 1 ... 1 ... 1 1 2 6 109 1 1 1 8 6 230 Shahabad 2 1 ..• ... 1 ... 8 7 191 1 1 1 1 3 7 260 PATlfA ...• MozuEferpore Durbhunga 1 1 1 ... 3 2 2 1 1 1 8 6 213 165 1 "i 1 1 1 1 1 8 2 7 5 260 200 Sarun 1 1 .•• 1 4 7 178 1 ... 1 1 1 2 6 245 V Cbumparun Total Monghyr 2 1 6 1 i ... — -- 6 1 1 2 1 3 — 3 1 1 12 2 6 127 1 1 6 1 4 1 1 14 2 8 85 6 120 « 7 1 -^ _:_ 1 ZL 39 1 1,068 4 1 1 1 6 1 1,345 ( 6 152 220 Bhagul-" Bhagulpore ... 1 1 .<• 1 2 ... 6 144 1 1 2 4 135 poke. , Purneah 2 ... 1 2 6 l.W 1 1 ,, 1 8 120 ( . Maldah 1 1 ... ... 1 3 102 1 1 ... 1 8 120 Tota Oeibba 6 -11 — 2 2 -1. — — 2 1 7 19 637 — 1 3 1 4 1 6 16 595 ( Cuttack 1 2 8 90 1 1 2 4 185 0EIS8A ... i Poree ... 2 1 ... 2 i • .. 6 US 1 1 2 4 135 ( . Balaeore Total Gbasd total .. 1 2 3 6 66 6 6 7 1 16 1 2 12 J 1 ~2 1 10 s 1 14 2 4 16 8 4 4t 7 176 10 1 8 19 16 1 3 31 7 1 6 7S 3 11 162 120 1 18 199 420 6 390 6,606 5,930 APPENDIX. APPENDIX No XXXVII. Referred to in Paragraph 233, Page 250, Chapter XI. Collector ate Record Department. 471 Number of records of oases in 1884-85. Number of tstates and separate accounts at close of 18i)4-85. Order Order according according Total Number Order Order according according Divisions. DISTEICTS. to column 3. to column 4. of 5 and 6. of clerks. Cost. to column 7. to column 9. 1 •i 3 4 S 6 7 8 9 10 11 Rs. Behgal. Weslern Districts. Burdwan ♦,862 6,129 21 12 33 4 150 15 5 Batikoora 1,570 1,046 34 81 65 1 50 34 35 BUBDWAII ... \ Beerbboom 2,7il 1,318 81 28 69 2 80 30 31 MidnaiK>re 49,336 4,044 1 17 18 6 210 7 1 - Hooghly 8,318 4,402 10 It 24 8 120 12 16 Howrah 37 37 74 37 37 Central Districts. • 2-t-Pergunnahs 6,296 2,S69 17 24 41 3 120 19 16 Nuddea 2,856 2,953 30 19 49 4 150 26 5 PEB8IDESCT ■ Jessore 3,2-29 2,897 26 21 47 2 90 24 28 Khuliia 1,039 1,303 83 29 62 8 110 31 26 L Moorshedabad 3.877 2,943 23 20 43 4 160 23 S |- Dinagepore 3,142 1,020 24 82 66 2 90 29 28 Bajshahtb Rajshahye 3,149 2,417 27 23 60 4 150 27 5 ASDCOOCn ■ Rungpore 2,866 878 29 84 68 3 J20 33 16 Bkhae. Bosra 1,112 988 86 S3 69 2 80 36 31 PubnJfc 2,096 8,123 32 18 50 2 80 27 81 Eastern Districts. ( Dacca 10,471 11,389 9 4 IS 4 150 5 5 Furreedporo 6,779 6,418 13 11 24 8 120 12 16 Dacca ...s llackfirgungs 6,281 4,256 18 16 84 8 120 16 16 ( Mymeusingh 6,590 8,133 16 8 24 4 150 12 6 (• Tipperah 4,986 2,8U 20 22 43 4 150 21 5 CniTIAGOSQ-j Chittagong 89,230 29,8li3 2 1 3 5 180 1 3 I NoakhoUy 4,134 2,166 23 25 47 S 120 24 16 Bbhab. f Patna 10,997 11,916 8 3 11 4 160 3 6 1 Gya 6,776 9,253 14 6 20 6 180 9 3 1 Shahabad 11,759 8,010 7 9 18 4 160 6 6 Patna ...-! Mozutferpore 14,934 18,893 6 2 8 3 120 2 16 1 Durbhunga 6,748 10,835 16 S 20 4 100 9 27 1 Sarun 19,536 8,419 4 7 11 2 90 3 28 L Chumparun 1,245 1,199 85 SO 65 2 80 3t 31 Monghyr 7,343 7,758 12 10 22 3 120 11 16 Bhaoalpoeb Bhagulpur Purnean 8,260 5,416 4,8(16 2,017 25 19 IS 26 38 45 3 8 120 120 17 23 16 16 '. Maldah 2,913 748 28 35 63 1 60 82 35 Obissa. f Cuttack 24,951 4,358 3 16 18 6 210 7 1 Oeissa ...J. Pooree 16,692 487 5 38 41 4 ito 19 14 I Balasore 8,123 1,798 U 27 38 4 140 17 14 472 REPORT OF THE SALARIES COMMISSION. APPENDIX No. XXXVIII. Eeferked to in Paragraph 234, Page 250, Chapter XL Magistrate's Record Department. BiTISIONS. DISTKICTB. Cases disposed of in 1881. Number of certified copies compared. Order according to column 3 Order according 1 to column 4 i Total of CO- lumns 5 and 6 Num- ber of clerks Cost. Order according to column 7 Order according to column 9. 1 2 3 4 S 6 7 8 9 10 11 t t BXTEDWAH ... < Bengal. Western Districts. Burdwau Bankoora lleerbhoom Midnapore Hooghly Howrah Total Central Dittricts. 34-Pergunnah8 Nuddca Jessore Khulna Moorshedabad Total Dinagepore Rajshabye Runitpore BoCTa Pubna Total ... Eastern Districts. Dacca Furreedpore Backergunf^e Mymensing Total ... Tipperah Chittanong NoakhoUy Total Behae. Patna Gya Shahabad Mozufferpore Durbhunga Sarun Chumparun Total ... Mon^hyr Bhagulpore Pumeah Maldah Total S,612 1,131 1,-472 4,328 5,204 4,994 6,174 2,400 120 18,.368 7,431 8,818 10 37 85 7 3 4 10 26 87 2 8 16 20 63 72 9 11 20 1 1 1 2 1 1 Rs. 40 40 40 65 40 40 6 36 37 3 4 6 7 7 7 3 7 7 Pbesidency .. • 10,723 3,728 3,169 1,918 3,393 1,223 3,261 4,106 2,131 250 1 9 15 28 12 32 20 13 28 36 &3 29 28 56 48 2 1 1 1 1 85 40 40 40 40 16 11 9 81 26 3 7 7 7 7' r Rajbhauie & J COOCH Behae. j I. 2,877 1,712 2,061 1.609 1,6*9 2,777 9,696 4,382 2,809 8,256 18 30 28 84 31 25 6 11 21 7 43 35 37 58 3S 1 1 1 1 2 40 40 40 40 66 22 16 17 32 19 7 7 7 7 3 Dacca ...\ 4,699 2,634 3,884 4,381 19,644 4,314 11,101 3,452 B 20 8 6 1 12 4 19 6 32 12 25 1 1 2 1 40 40 65 40 2 12 5 8 7 7 3 7 40 65 40 Chittagong... j ,1,047 1,820 1,578 2,962 4,051 2,125 16 29 32 23 15 29 38 41 61 1 2 1 19 23 S5 7 3 7 Patha ...■{ 1 6,550 3,469 2,910 2,607 2,ril6 3,174 2,M2 11,743 3,682 824 3,555 1,321 2,935 3,005 2 11 17 £3 21 14 25 3 17 81 18 31 23 21 5 28 61 40 62 87 46 40 40 40 SO 30 40 30 1 9 29 21 30 17 24 7 7 7 35 35 7 35 . ... BHASTTLfOBE i. 3,247 2,441 2,061 1,200 854 6,976 8,.382 4,068 IS 23 26 36 83 9 6 14 46 82 32 60 3 1 1 1 90 40 40 40 24 12 12 28 1 7 7 7 Oeissa ..j OSISSA. Cuttack Pooree Balasore Total Geand Total 2,079 2,689 1,631 853 1,620 2,196 24 19 S3 85 30 27 69 49 60 1 1 1 40 40 40 S3 27 31 7 7 7 APPENDIX. APPENDIX No. XXXIX. Referred to in Paragraph 234, Page 250, Chapter XI. Amalyamated Record Department. 473 Order of Order of Order of Order of district ac- district ac- district ac- district ac- cording cordirg cording to cordinK Total of columns 3 to 8. Order DiTisiosa. DiSTEICTS. to " number of cases to "Dumber of cases "number of copies in to "total number of according to column disposed of disposed of Criminal estates and 7. in Collec- in Magis- Depart- separate torate." tracy." ment." accounts," 1 2 3 4 6 6 7 8 Bkhoal. Wettern Dittricts. r Burdwan 21 10 10 12 63 1 .. Banknora 34 37 28 31 128 36 BUBDWAIf ... Heerbhoom Midnapore 81 1 35 7 37 2 28 17 131 27 87 3 • Hooghly 10 s 8 14 85 4 Howrah 37 4 16 87 94 27 Central Districts. r 24-Perpinnahs 17 1 S2 24 74 17 1 Xuddea 30 9 20 19 78 21 Peesidenct ,■{ Jessore 26 15 13 21 75 18 Khulna 33 28 28 29 118 34 . Moorshedabad 2» 12 36 20 91 26 r DinaBepore 24 18 25 82 99 29 Eajshahtk ake Coocn Behab. Kajshahj-e Rungporo Hogra 27 29 36 30 23 31 5 11 24 23 31 38 85 lOO 127 23 30 35 '' Pubna Eastern Districts. 82 31 7 18 88 24 , Dacca 9 6 1 4 19 2 Dacca Furreedpore IS 20 12 11 66 12 Backergunsre 18 8 4 18 46 6 . Mymensingh 16 6 19 8 49 10 (■ Tipperah 20 16 22 22 80 22 CniTTASOITQ .\ Chittapong 2 29 15 1 47 6 X Noakholly 22 82 29 25 108 31 Behab. r Patna 8 2 3 3 16 1 1 Gya 14 11 17 6 48 7 1 Shaliabad 7 17 34 9 67 IS Patsa .-! Mozufferpore 6 22 18 2 48 7 Durbhunga 15 21 31 6 72 16 1 Sarun 4 14 28 7 48 7 L Chumpanm 86 25 21 30 111 32 Monghyr 12 18 33 10 68 14 Bhagulpoee ■■ Bhagiilpore Purneah 26 19 23 26 9 6 13 26 70 77 15 19 _ Maldah 28 86 14 35 113 33 Obissa. /■ Cuttack 3 24 35 15 77 19 Oeissa ,. Pooree 6 19 80 36 90 25 ^ Balasore 11 83 27 27 98 28 60 474 EEPOET OF THE SALARIES COMMISSION. APPENDIX No. XL. Referred to in Paragearh 234, Page 25 1 , Chapter XI. Amalgamated Record Department. DIVISIOHS. DiSTBICIS. Number of cases disposed of in CoUeo- torate. Number of cas^s disposed of in Magis- tracy. Number of copies in ('rirai- nal De- partment. Total number of estat"8 and separate accounts. ■ Number of clerks re- quired for work in columns 3 and 4. Record- keeper. Total. 1 2 3 4 5 6 7 8 9 BcKDWAIf r ] .{ .- 1 r A I. \ ( { { { Bengal. Western Districts Burdwan Bankoora Boerbhoom Midnapore Hooghly Howrah Total Central Districts. 24.Pergunnabs Nuddea Jessore Khulna Moorahedabad Total Dinairepore Rajshahye Rungpore BcRra Pnbna Total Eastern Districts. Dacca Furreedpore Backergunge Mymensing Total Tipperah Chittagong Noakholly Total Behab. Patna Gya Shahabad Mozufferpore Durbhunga Sarua Chumparun Total Monghyr Bhagnlpore Purneah Maldah Total Obissa. Cuttack Pooree Balasore Total Gbakd Total Ra. 4,862 1,570 2,721 49,335 8,318 Es. 3,612 1,131 1,472 4,325 6,-204 4,994 Es. 6,174 2,460 120 18,358 7,431 3,818 Es. 6,129 1,016 1.318 4,044 4,402 Es. 2 1 1 6 3 1 Rs. Es. 3 2 2 7 4 2 14 6 20 PKE8IDB^■CT 6,296 2,856 3,229 1,939 8,877 10,723 3,726 3,169 1,918 3,393 1,223 3,261 4,106 2,131 250 2.369 2.953 2,897 1,803 2,943 3 2 ! 2 1 1 1 1 1 4 3 S 2 3 10 6 16 EAJSHAHTE ANl COOCH Behak 8.442 8,149 2,866 1.112 2,096 2,877 1,712 2,051 1,609 1,649 2,777 9.696 4,.382 2,809 8,256 1,020 2,417 878 918 3,1-23 2 3 2 1 2 1 1 1 1 1 3 4 3 2 3 10 6 15 Dacca 10,471 6,779 6,281 6,5S6 4,699 ■ 2,634 3,884 4,381 19.614 4,314 11,104 3,452 11,389 6,416 4,256 8,133 4 2 3 2 1 1 1 1 5 3 4 3 11 4 15 Chittasong . 4,986 89,2!i0 4,134 3,047 1,820 1,5/8 2,962 4,051 2,125 2,811 29,803 2,166 2 6 2 1 1 1 3 6 S 9 3 12 Pats A ... 10,997 6,775 11,759 14,934 6,748 19,536 1,246 6,660 3,469 2,910 2,507 2,516 3,174 2,052 11,743 3,682 824 3,655 1,321 2,935 3,005 11,916 9,253 8,010 18,893 10,835 8,419 1,199 4 2 2 4 2 3 1 1 1 1 1 1 1 1 6 3 3 3 4 2 18 7 25 BHAQ17LF0BE . 7,312 3,260 5,416 2,913 3,247 2,441 2,051 1,200 864 6,976 8,382 4,ll68 7,756 4,866 2,017 749 2 2 2 1 1 1 1 1 3 3 3 2 7 4 11 0RI8BA ... 24,951 16,692 8,122 2,079 2,689 1,634 363 1,520 2,196 4,368 "187 1,798 S 3 2 1 1 1 4 4 3 8 S 11 87 37 124 APPENDIX. APPENDIX No. XLI. Referred to in Paragraph 234, Page 251, Chapter XL Amalgamated Record Department. 475 OlSTBICIS. Present scile. Number of clerks on — Proposed scale. Number of clerks on — Sivisioirs. o o ■Q i 8 o i i g i o o i i CI i ■s & i i2 5 S i 1 p 'a BENOAt, Western Bistricls. Es. E3. Burdwan ...■! Burdwan Bank<;ora Beerblioom Midnapore Hooghly Huwrah Total ... Central Districts. 1 "i 1 "i 1 2 6 3 i 5 2 11 "i 1 i 1 i 6 2 3 8 4 1 190 90 120 275 160 40 "i 1 1 1 1 "i "i 1 1 1 "i 1 "5 2 1 3 2 2 7 4 2 135 105 105 2S0 180 95 3 23 875 2 4 1 4 9 20 900 PBB8IDE5CY .,A 24-Periiunnah8 Nuddea Jessore Khoolna Moorshedabad Total DinnKepore Rajshahye RunKpore Bogra Fubna Total Eastern Districts, 2 1 1 "l i 1 i 1 2 "i 1 1 1 4 1 1 1 1 1 6 2 8 1 2 3 11 1 3 2 1 1 8 1 1 "i 1 " ... 6 6 3 4 6 205 190 130 150 190 1 1 i 1 1 1 4 1 1 1 1 1 6 -^ 1 1 1 1 1 5 1 1 1 1 1 5 2 1 1 "i 5 1 2 1 "i 5 4 3 3 2 3 180 133 185 105 135 6 22 865 15 690 r KiJSHAHTE 1 AND COOCH J, Behab. I L 1 1 1 :z. ■" 3 6 4 3 4 130 190 160 120 145 3 4 3 2 3 135 165 135 105 135 3 19 745 15 675 Dacca ...j Dacca Fiirreedporo BackergunKe MymensinKh Total ... Tipperah Chittagong NoakhoUy Total Behab. 1 1 1 1 _:i 1 1 1 1 4 1 1 1 3 2 2 3 10 3 4 2 i 1 "i '" _11 — 5 4 5 5 190 160 185 190 1 1 1 1 1 "i 1 3 2 2 1 5 3 4 3 2?0 14?) l-'O 160 4 19 725 4 1 2 8 16 6911 Chittaoono ...X 1 1 1 ::. -Z — 5 7 4 190 215 160 "i 1 i "i 1 i 1 4 1 3 6 1 ' 135 260 135 3 3 9 1 18 595 1 2 1 s 6 12 620 Patna Patna Gya Shahabad Mozufferpore ijurbhunga Sarun Cbumparun Total Monghyr Bhagulpore Purneah Maldah Total Oeissa. 1 1 1 1 "l '.:: 1 1 1 "i 4 1 1 1 1 3 4 1 •i 2 15 2 2 2 6 2 2 "i 1 "i 1 2 "s 3 6 6 5 4 5 3 3 190 220 190 160 130 130 110 6 1 1 "i 1 1 1 1 "i "i 2 "i 1 1 3 3 2 2 3 2 3 15 6 3 3 6 3 4 2 220 IM 140 210 140 170 105 5 31 1,121) 25 1,125 Bhaoulpoee ■< 1 1 1 ::; 6 4 4 2 210 160 160 90 1 2 1 1 4 3 3 3 2 140 135 135 105 3 4 -^ 16 620 1 3 11 616 Orissa Cilttack Pooree . Balasore Total Geand Total 1 1 1 1 5 3 3 7 6 6 250 180 180 1 1 1 :." 1 1 2 3 2 ~7 4 4 3 ISO 170 140 1 2 9 3 33 11 81 7 1 2 3 17 163 610 3 11 490 27 6,155 18 19 4 24 59 124 6,606 60 a 476 REPORT OF THE SALARIES COMMISSION. APPENDIX Na. XLII. Eeferred to in Paragraphs 235-36, Pages 253-54, Chapter XI. Nazir'a Department. Peesent Scale of establishmeht— Nazie asd his assistants at— PEOPOSED scale of EST.tBLISHMEST— ^ • ss "^ i Nazie and his assistants at- 2 s<» c =g !=; o o o ^ »o c ** g i m Q DiSIEICTS. o 4 1 P i i P i a o i i S W S s ^ (2 si P3 CD 4 o a> .0 a 3 a "3 "3 )0 i 10 g 4 ■2 s s Eh 009 If II ». s 1^ s 1" SE5 i|.g 111 Bensal. 1 Western Dig. Es. Us. trials. a b « 1. Burdwan Bankura Beerbhoom ... Midnapur Hooghly Howrah* ... Total Central Dis- Jii 1 1 — 1 1 2 "i 1 1 1 "i 1 ... 1 "i 2 1 1 "i 1 "s 5 S 2 2 3 5 16 95 50 60 160 140 i 1 1 i 2 "i 1 1 3 "i 1 1 1 "i 1 3 2 1 1 3 3 10 110 611 60 2115 160 4,862 1,570 2,721 49,335 8,318 21 34 31 1 10 37 12,738 5,7S5 12,717 65,809 12,960 1,223 22 31 23 3 21 37 496 665 • •• tricts. 24-Pen:unnah8 Nuddea Jessore Khulna Moorshedabad Total 1 1 "i 1 "i 1 i "i 2 -111 -HI. -111- 11' 1 1 1 "i 2 "i 1 i i 2 2 2 6 2 2 1 3 13 165 66 66 4(1 95 ••• 1 1 "i 1 "i i 2 1 1 1 i 2 3 1 1 1 2 8 170 60 65 60 110 6,296 2,866 6,229 1,9.39 3,877 17 80 26 S3 23 19,473 6,462 20,884 4,461 13,107 15 27 13 34 20 411 1 445 Ea "1 ts O J ^ s w Dinagopore ... ftaishahye ... RuiiKpore ... Bogra Pubua Total i 1 -ll 1 i 1 1 4 "i 1 _1_ Z '" '" ' '" i "i i -11 1 1 -11 2 2 2 1 2 65 80 70 40 60 "' :" '" "i 1 1 "i 1 1 4 " ■•■" 1 1 1 1 1 6 60 65 60 50 60 265 3,442 3,149 2,806 1,112 2,0i)6 24 27 29 36 32 6.221 6,868 6,793 2,289 6,371 as 29 26 35 28 9 306 Eastern Dis- tricts. If Dacca Furreedpore... Backergunge Mymensingb... Total ... Tipporah Chittagong ... -z. 1 1 1 3 1 _:_ _!. i ... "i 1 "s 1 4 "i 6 2 4 3 140 85 120 130 "i 1 1 1 "i 2 1 1 1 — 1 1 1 1 4 1 2 1 1 4 4 2 3 2 11 200 110 170 165 645 10,471 6,779 6,281 6,596 9 13 18 16 72,221 19,131 80^3 43,291 2 16 1 4 — 1 i __ Ill _i_ 1 5 1 — 4 1 1 1 "4 15 3 6 475 96 155 ... „. So" 1 2 2 4 95 225 4,986 39,230 20 2 9,fl53 22,188 25 b° Total — i 2 ■^ -1- 1 — 1 1 1 2 4 110 i — 1 i 4 2 8 96 416 4,13t 22 12,308 24 2 6 13 360 1 i Bedak. r Patna Gya Staahabad ... MozufEerpore Durbhunga ... Sarun Chumparun ... Total 1 1 90 1 1 2 165 10,997 8 36,267 II i i 1 i "i i 2 1 2 2 80 90 75 80 "i i "i 1 i 1 i i 2 2 2 2 110 16.5 120 110 6,776 11.759 14,934 6,748 14 7 6 15 16,790 38,«!8 38,084 22,971 18 5 6 ll L 1 2 80 1 1 2 120 19,638 4 36,388 8 2 4 — i 1 — __ _:_ -11. -1. 3 _1_ 1 -1. 1 11 40 2 _1_ 4 _11 1 I 4 2 1 13 60 840 1,245 35 2,075 36 635 Cm) jo; t 0, ( Monghyr Bhagulpore ... Pumeah Maldah Total "i 1 1 i 3 1 i 2 1 2 60 40 75 1 1 1 "i 1 1 2 2 65 95 95 7,342 8,260 6,416 12 25 19 20,198 14,0<,)0 6.671 14 19 82 n '^ — 1 — — — — ... 1 1 -11 1 __ 7 65 -1. — _1_ 3 i 1 — 2 1 6 50 2,913 28 6,»U 30 ... 1 240 805 Oeissa. ~ ~ — 1 1} CuttacK Pooree Bal^ore Total ... ::_ - 1 1 1 3 ~. -1_ . 1_ -1_ - i_ . l_. ii_ . 11 . 1_ . 1 1 -1_ . 4 1 2 6 2 3 11 140 75 90 1. -111. . 1 1 1 3 i £ 1 1 ?, 2 i 3 4 2 2 8 180 120 110 24,951 lli,092 8,122 3 6 11 37,415 18,827 33,4113 7 17 10 7 ... 805 410 3 16 1 12 1 1 1 1 8 17 1 19 IT 94 11 12 20 ^ iBAHD TOTAl 1 1 3,126 6 3 11 7 69 3,890 * Here the treasurer is the nazir. APPENDIX. 477 APPENDIX No. XLIII. Eeferred to in Paragraph 238, Page 255, Chapter XI. Outturn of work in the Civil Department at the head-quarters of the Non-Ri'gulation Districts in 1885. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 3 i •d S II i a *?■ i .» O >^ 3) 1g| ^ a = 3 ®c "fi § DiSTEICTS. o a §8 1| SI * i2 1 o M 90 igS-= ? "5 ^ . .2 ISM 11 is . .1 2 Remaeks. Is >-4 Is S5 ■sa 53-5 J2 as O 1 3 !5 1 B 3 z, Number of registers &o., presc Court. 3° II 1^ 2^ 1^ C si S IP 3g| il ^8 11 Darjeeling 1,178 26 6 475 4,520 C,02t 2,989 4,021 (o)486 853 31 3,505 (o) The fluures in column 10 relate to both general and Civil Departments, a3 there was no separnte allotment for the latter department. (6) The figures also include figures relating to work of Julpigoree (5) 3S 21 63 74 1,398 2,772 526 570 95 146 2,,390 562 a civil nature under Act XVI of 1869 (Bhutan Dears Act). ChittaKong Hill Tracts (c). Soiithal Pergunnahs 355 166 63 763 5,3S8 1,381 1,360 855 100 1,365 1,120 8,148 (c) The figures include civil and judicial business. 3,692 455 342 1,731 33,786 sn,ss9 10,895 807 215 a Nil 1,349 Hazarihagh 317 115 40 288 4,841 19,871 1,847 6,6;i0 876 2,406 2,849 52 36 62 52 6,701 6,108 3,721 3,130 381 2,2.10 2,848 6(1 265 Nil. 16i 1,86.'J 3,430 738 371) 6118 325 242 6,791 Manbhoom 94 32 239 70 1,920 14,614 926 338 125 1,103 10,614 1 1,322 APPENDIX No. XLIY. Eeferred to in Paragraph 238, Page 256, Chapter XI. Outturn of work under selected heads in Non-Regulatio „ Districts. Hi II a 3 3 3 n S Divisions. DiSTBICTS. o — If! gSoa -Ill 3S 21. OS a^ a . eS GO °2 !§:- .2SB III *3 .Z "O S3 S- "o 3 11 if 1" 1:- ^ S g| ii < i' a . fc.QO o _ II M Ii !» C! SI 1^ n it- "o p III 3 S 3 1 o ,i 8 ci 1 s S 3 s c '•3 8 S •2 o 3 a 3 O o .s" o i u V o to a « o be _c •o ti o o 1 o 1 1 g •s o 3 E o Uj 3 O 1 O C5 3 3 8 O o 8 53 O o 3 S 3 8 O EC 1 o L< ■2 o c S s f o i 1 o o (N cn 3 a s 1 oi o i a 3 1 o o 1 3 8 2 1 1 0) ■2 o ©J CO 3 S 3 1 3 8 O 5 I 2 3 4 5 6 7 8 9 10 u 12 13 14 16 16 17 18 19 20 21 22 23 24 25 26 Ea jan A-f IIYE. I Dftrjceling 6,342 BOO 381 11,354 110 1,603 19.866 15,697 12,041 3 6 3 „ 3 4 1 1 6 19 6 6 1 16 4 Julpigoree 6,236 3,407 276 33,670 104 1,143 7,934 6,105 10,147 4 4 4 4 4 6 7 7 7 16 b 19 6 22 K CniTTA-f GOSG. i Chittagong Hill Tracts 1,902 1,970 1.060 2,167 929 1,728 8 8 V 8 8 6 8 8 8 31 8 22 8 82 8 B m G o L- J POJBE. t Sonthal Pergun. nahs 10,886 6,377 12,104 60O 2,293 16,278 12,218 32,796 1 1 7 6 1 2 3 2 1 16 8 7 8 8 1 Chota Naopoee. South' West Fron- tier Agency. 1 r Hazaribagh 6,789 3,809 697 36,515 298 1,590 13,551 8,282 14,783 2 3 2 3 2 3 4 4 4 10 1 11 4 11 C U T A J Lobardus:ga 6,168 3,IJ23 831 15-2,152 64 2,352 17,269 11.653 12,109 5 5 1 1 6 1 2 3 6 12 2 B 1 14 .•! Nagpoee. ) Singhbhoom 4,473 125 22 20, -'32 4 609 9,159 6,082 1«,18« 7 7 6 5 7 8 6 6 3 25 7 20 7 24 7 <. Manbhoom 4,667 5,553 263 54,496 26 953 11,700 7,900 22,863 6 2 5 2 6 V 5 5 2 15 » 17 5 17 5 478 REPORT OF THE SALARIES COMMISSION. APPENDIX No. XLY. Referred to in Paragraph 238, Page 256, Chapter XI. Present scale of establishment in the Non-Reyulation Districts. NUMBEE OP CLEBK8 EMPLOYED Ilf THE DEPUTY COMMISBIOKEK'S OPPICE AT THE 8UDDEE STATION. Rate op Saiaet. a i a 1 S. 11 C 3 •g. 1 OS a 9 1 i 3 c § Kemaeks. Rb. Rs. 120 rising to 200 1-20 „ 80 „ 140 109 „ 80 „ 100 „ 70 „ 100 85 84 80 ., 60 „ 80 65 60 „ 60 „ 70 „ 40 „ 60 60 „ 40 „ 60 45 42 40 „ 30 „ 60 37-8 85 „ SO „ 40 .,20 ,. 40 ... ... „ 20 .. 30 ... ::: 23 '." ■M 16 14 12 10 8 6 1 1 1 1 1 2 1 1 1 1 1 a 5 1 1 2 1 1 1 1 1 3 1 1 7 3 7 2 2 1 1 """i 2 1 2 2 2 1 1 1 1 1 2 1 1 1 8 1 2 4 6 1 2 1 1 1 3 2 1 1 8 1 10 4 1 1 1 1 2 1 1 1 3 2 1 2 1 6 2 10 2 1 1 1 1 1 1 1 2 6 1 1 8 1 1 5 4 1 1 8 ""lli 1 1 1 1 1 1 • Allowance to Total number of clerks 21 35 11 Rs. 680 31 39 37 14 43 the Local Fund clBrk tor work Total cost on account of salary ... Rs, 1,163 154 1,317 Bs. 1,486-8 Rs. 1.148 Rs. 1,448 Rs. 1,403 Rs. 470 Rs. 1,676 in connection with pounds. Local allowances 131 1,567-8 630 1,148 1,448 Total on account of salary and local allowances. 1,403 470 1,676 GBASD total op all DI8IEICT8 Number 231; cost of establishment, Rs. 9,654-S, 1 1 1 1 11 1 APPENDIX No. XLVI. Eeferred to in Paragraph 238, Page 256, Chapter XI. Proposed scale of establishments in Non-Regulation Districts. DiSTEICTB. PeOPOSED scale BHOWINO the JfUMBEB OP CLEEK8 AT— i a a 3 Cost on ac- count of salary^ 11 DjVISIOHS. i i • id Total cost. Rajbhah t e") AKD Coocn > Behae. ) Chittagosg Bhagolpobe Chota i Nagpoee. ; Darjeeling Julpigoree Chittagong Hill Tracts. Sonthal Pergun- nahs. Chota Naqpohe. South- West Fron- tier Agency. Hazaribagh Lohardugga Kingbhonm Manbhoom Total 1 "l 2 1 1 1 "l "l 1 2 1 2 1 2 1 2 3 1 4 3 2 "i 1 1 3 4 2 4 a s 3 1 6 3 6 1 10 3 4 2 4 6 i) 2 14 11 6 15 1 1 1 1 1 1 "l 19 23 11 30 27 26 13 SI R«. 1,040 1,175 615 1,515 1,270 1,270 605 1,425 Rs. 154 131 Rs. 1,194 1,306 615 1,615 1,270 1,270 605 1,425 4 2 9 20 « £4 33 73 7 179 8,915 285 9,200 APPENDIX. 479 APPENDIX No. XLVII. Eefekred to in Paragraph 240, Page 258, Chapter XL Outturn of work in sub-divisions under certain selected heads. Division. DlSTBICT. StJB-DIVISIOJf, BCBDWAB ...-( Peksidksct Eajshahyb Dacca Chiitagono Patka Bhasclpobe Burdwan ... Bancoorfth .. Heerbhoom .. Midnapore... Hooghly ... 24'PerKunnahs Naddea Jessore Khulna ... Moorshedabad E«jshahye ... Rungpore ... Pubna .•• DarjoelinK ... Julpigoree ... Dacca Furreedpore Backergunge Mymensing Tipperah .. Ohittaeong Cliittagong Tracts NoakhoUy Patna Gya Shahabad ... Mozufferpore . Durbhunga Sarun Chumparun ... Monghyi- ... Bhagulpore Pumeah Hill Ranigange Cutna ... Culna Bissenpore Kampore Haut Ghatal Tiimlook I Contai Serainpore Jehanabad Ooloohariah iDismond Harbour Biirrackpore ... Dum-Dum Biissirhat Baraset Kooshtea Meherpore Chooaaanga ... Ramighat Jhenidah Magura Narail Boiigong S»tkhira B;t^irhat ... Laibagh .Tungipore Kandi Nowgong NHttore Nilpharaari Kurisji'am Gyabanda Serajirimge Kurseoug Siliguri Alipore Niiraingunge ... Moonshiftunge Manickgunge ... Madaripore Goalundo Patuakhally ... Perozepore Bhola Jaraalpore Atia Netrokona Kishoregunge ... Brahni unbariah Chandpore Cox's Bazar ... Obissa Chota Naopoeb 4 ...{ Sonthal nahs Cuttack Pergun-, Sungoo Fenny Diuapore Rarh Behar ... Newadtth Jehanabad Aurungabad ... Buxar Sasseram Bhubhua Seetamurhee ... Hajipore Modhubunny ... Tajpore Gopalgunge ... Sewan Kettiah Beguserai Jamil i Soopole Muddehpura .. Banka Arr«reah Kissetigunge .. DeoKhur Godda Jamtara Pooree Bulasore Hazariba^b .. Lohardugga . Manbhoom ., Rajmehal Pakour Kendrapara Jajpore Khoordah Bhuddruck Giridih Halauiow Govindpore -4"^ .5 is as .^ » el o si s^ aa o ■22 ■2^ g « SS |3 o ■E2 o 2,50(5 1,«77 l.BSl 1,7S8 2,232 1,575 l,:il4. 3,:J64 7,ms 2,1101 1,867 2,651 1,527 1,0112 2,711 2,1171 1,952 2,30S 2,682 3,721 2,076 2,271 2.165 4.127 3,-i57 2,034 2,465 2,200 3,4i3 1,871 1,W6 1,805 1,148 1,909 2,503 2,991 8,190 1,860 1,891 1,488 1,979 1,919 3,092 1,723 2,005 2,060 1,938 2.498 1,949 1,975 1,023 1,132 2,5SU 905 1,032 2,015 2,611 3,294 3,.35» 3,335 2,103 3,754 4,371 2,649 1,936 2,269 1,997 1,465 1,733 2,383 1,624 3,161 2,604 2,075 2,354 1,641 1,763 2,055 4,595 2,678 1,669 4,230 S.617 1,533 1,175 1,392 1,540 3,310 2,143 2,024 \ 7,718 10,361 20,628 9,914 3,168 9,318 19,111 17,483 25,658 10,1165 7,147 6.722 4,047 2,048 6,229 4,549 12,9112 6,116 13,058 10,991 10,672 9,352 13,440 7,520 10,990 8,782 14,878 49,496 9,688 8,684 13,684 3,180 7,793 4,996 18,087 No sub- trea.sury, 6,174 2,158 No sub- treasury. 8,834 9,130 10,278 7,336 12,783 9,758 8,181 9,412 13,193 No sub* treasury. 7,370 4,628 5,843 9,586 6,091 No sub- treasury. 6,166 7.342 6.S90 6,143 8,923, 8,861 21,S63 4,760 5,025 11,816 20,749 6,564 3,570 12,839 9,063 4,668 6,040 4,317 3,053 3,808 8,285 8,448 6.821 8,494 No sub- treasury. 12,637 No sub- treasury. 3,641 4,269 2,878 14,231 8,951 7,864 1,688 88,8.55 83,247 20.215 26,966 12,915 45,896 61,954 62,729 1,18,276 47.0-29 69,269 68,061 63,275 8,391 88,266 83,601 41,609 19,598 29,474 27,193 14,650 68.981 26.534 28,269 62,722 46,450 34,893 80,272 36,437 12,362 28,136 23,716 82,342 48,291 61,698 0,200 7,999 3,269 64,229 33,869 32,017 49,756 70,874 1,12,388 41,515 41,050 84,154 68,366 1,12,040 71,603 73,817 47.869 10,874 2,594 39,74S 34,1)86 S3,R18 67,224 84,340 27,747 88,090 87,600 47,689 24,035 36,247 28,361 34,066 22,585 18,526 56,484 82,502 31,014 42,642 25.106 19,756 25,><90 41,243 41,994 15,003 11,077 8,603 1,955 801 23,824 18,236 26,677 14,149 24,466 23,811 14,940 28 71 72 67 37 76 83 9 1 61 64 21 80 89 19 44 66 88 20 7 42 35 39 6 14 47 31 84 8 63 67 66 85 61 29 18 15 65 62 81 63 00 17 70 60 45 68 30 66 54 88 86 25 90 69 36 62 82 73 16 23 43 S3 77 68 48 2 24 76 4 22 79 84 74 78 12 40 48 46 23 6 26 78 82 6 8 2 25 61 52 72 82 63 69 16 61 14 20 22 31 12 47 21 39 9 1 28 75 11 77 45 65 7 84 54 81 84 38 33 24 50 17 27 43 30 13 84 65 29 84 62 84 69 49 67 60 36 37 3 66 64 19 4 66 76 16 34 67 63 70 79 73 43 41 63 40 84 18 84 74 71 80 10 86 44 83 34 47 70 69 79 26 10 16 1 28 7 13 9 85 35 48 26 72 63 58 77 11 61 66 17 24 41 S3 38 80 66 68 511 20 18 83 87 15 48 61 19 4 a 28 31 43 12 3 5 21 82 82 44 67 36 37 22 65 39 64 40 69 73 14 49 63 27 63 71 63 80 29 76 81 84 89 90 74 60 78 64 67 76 108 141 147 152 194 132 99 33 4 99 123 86 161 256 112 159 96 171 87 85 141 77 112 107 62 110 81 68 74 218 124 211 ISO 146 64 185 155 233 161 167 137 lli3 71 89 105 119 131 55 143 108 161 162 136 262 181 177 131 70 109 128 113 80 28 167 163 109 6 6 6 6 6 6 6 9 18 207 218 62 166 135 113 178 183 212 140 116 130 145 244 111 196 219 229 214 16ii 111 151 207 13 7 6 6 S 4 6 6 6 5 6 6 7 6 6 6 7 6 7 8 2 6 7 181 ISl 181 181 178 1.56 175 224 469 181 186 ISO ISO 135 160 185 210 185 185 215 135 160 160 1S5 MO 185 150 195 155 ISl 181 202 177 207 231 90 195 252 230 156 156 181 181 158 166 156 156 ISl 120 166 231 6 182 7 210 60 55 57 76 46 21 3 1 21 39 16 62 89 ;i3 61 19 69 17 15 60 12 83 25 4 30 14 8 U 83 40 80 72 64 6 75 68 87 68 .48 23 10 13 24 88 43 160 207 160 197-10-8 181 197-10-8 197-10-8 197-10-8 181 211 186 197-10-8 197-10-S 197-10-8 181 181 231 181 172 166 156 158 150 157 182 223 278 10 6 42 42 42 42 61 69 6U 11 I 42 33 57 57 86 64 3S 16 35 35 14 88 64 84 35 64 35 82 81 81 42 42 23 59 21 31 4 8 69 69 42 42 69 69 69 69 42 82 66 47 90 73 71 43 9 28 41 35 13 2 60 65 28 19 78 83 7 59 46 35 70 74 81 49 37 42 53 80 88 223 81 147i 77 208 86 206 86 228 82 206 67 228 31 280 66 170 78 69 5 40 16 24 42 24 24 24 42 15 33 24 24 24 42 42 5 43 62 69 69 69 69 «8 40 12 3 90 12 85 18 18 10 18 9 . Figures not furnished, as the sub-trea,ury is closed during the ra^as and amalgamated with the head.quarters> treasu.y. 480 REPORT OF THE SHLARIES COMMISSION. APPENDIX No. XLVIII. Eefereed to in Paragr\ph 240, Page 258, Chapter XI. Present scale of establishments in Sub-divisions. Divi. BION. District. Sub-division. £-1 S1 "1 Burdwan... Bankoorah Beerbiioom Midnapore Hooghly ... 24-Pergunnahs ...^ [ f Nuddea ■{ Jessore ... Khoolna f MooTshedabad ...< Rajshahye Rungpore Pubna ... Darjeeling Julpigori... ■••{ Dacca Furreodpore Backergunge Mymensingh Tipperah ... ( Chittapong Chiftapmg Hill Tracts Noatholly . r b( Patna ... Oya Shababad Mozuflferpore Durbhunga Sarun Chumparun Monghyr | Bha^lpore ... -j Pumeah ^ Sonthal Pei^n-,' nabs I Ranigunge Cutwa Culna Bissenpore Rampore Haut ... Ghatiil Tumlook Contai Sei"ampore Jehanabad Ooloobariab Diamond Harbour Barrac'kpore DutD Diim Bassirhat Baraset ... Kooshtea Meherpore Chooadanga Ranajfhat Jhenidah Magiira Narail Bongong Satkhira Bagirhat , Lalbagb Jungipore Kandi Nowgong ... Nattore Nilphamari Kurigram ... Gyabanda ... Serajgunge Kurseoug Siliguri Alipore Naraingimge MoonshiKunge MHnickgunge Mad»ripore Goalundo ... Patuakhally Ferozepore Bhola Jama I pore Atia Netrokona Kishoregunge Brahmunbariah . Chandpore Cox's Bazar I ■"I H o I tag i Cuttack ... Pooree ... Balasorc ... Harazibagh LoljarduKWl Manbhoum Sungoo Fenny Dinapore ... Barh Behar Newadah ... Jenanabad Auningabad Buxar 8ass«ram ... Bhubhua Seetamurhee Hajipur ... Modhubunny Tsjpore Gopalgunge Sewan Bettiah Beguserai .. Jamui Soopole Muddhepupa Banka Arrareah ... Kisliengunge Deoirhur ... Godda Jamtara ... Rajmehal ... Pakour Kendrapara Jttjpore Khoordali ... Bliudruck ... Giridih Palainow ... Govindporo Gbakd Total ... 3 4 U 3 2 39 2 2 1 2 3 4 80 1 ::: 1 I 1 S Total cost. nd Cess head 9th do. 20 4th do. ... 20— W 10th do. 15 olerk 60-60 - 10th do. 20 Peshkar 120-200 Road Cess 2nd 11th do. 20 Rerord-keeper ... 80-.?0 clerk 80-40 Peshkar (serishta- Munshi 20- 4" statistical clerk ... 30 dar) 120-200 Head mohnrir 611-70 Education do. ... 60 Head mohiirir 2nd do. SO- 40 (peshkar) 60-70 8rd do. 20—40 Record-keeper 30-60 4th do. 20—40 1 Mohurir 20—40 3. ■< Ditto Local Fund clerk 20—40 CO Municipal clerk ... 83-14-1 Road Cess head clerk 60—60 Road Cess 2nd clerk 3().40 Statistical ■ Depart- ment clerk 30 1 Educntion clerk ... 60 Total number 17 3 22 6 ' Total cost takini? Bs. A. p. Es. A. p. mean pay 735 Bb. 803 14 1 £8. 75 Es. 963 14 1 Rs. 21S ' Head clerk 101 1 Clerk,.. 70 1 Clerk 1 Do 60 Head clerk 100 Ward)' Vepartmeat. 2nd do. „. ... 611 1 Do 60 25 '2nd do 70 Es. 3rd do 4th do 40 85 1 Do 1 Do 60 22 1 Do Record-keeper 16 80-60 8rd do 4th do 50 50 Head-clerk ... 40 6 5fh do 6th do 80 25 1 Do Local Fund clerk , 20 60 Mir Moonshi Head mohurir 20—40 20-40 6th do 6th do. 40 35 30 2nd do. ... 20 7th do 25 Koad Cess clerk 40 2ud ditto .M 20—40 7th do. ... o .9th do. ._ 20 Head Moonshi's pay 8th do 25 5-! 9th do 18 its 25—40 aj 9th do 22 Sh Serishtadar 120-200 10th do 20 - E Peshkar 60-70 nth do 20 MirMoonshi 20-40 Serishtadar 120—200 Record-keeper ... 30-50 Peshkar ftO— 70 Head Jloonshi ... 20-40 Head Moonshi ... 25—40 2nd ditto 20—40 2nd ditto 20 — 40 Head mohurir 20—40 Local Fund clerk... 60 . 2nd ditto 20—40 Eoad Cess do. .., 40 Total number ... Total cost taking 17 7 • 7 17 2 mean pay 761 814) 231 844i 60 • Head9 10,374 10,198! 19,266 Backereiinge 1,827 1,713 l,46:t 1,665 1,402 1,006 129,053 123,301 125,929 10,188 12,867 21,.'>41 Mymensingh 400 261 496 703 752 1,386 48,621 142,350 53,881 11,628 20,667 16,526 ( Tipperah 71 171 823 1,170 1,229 128,795 73,889 101,423 13,249 15,370 17,739 Chittaoohg < Chittanong '"en 736 1,550 991 980 1,510 30,973 57,909 40,339 14,806 17,373 16,836 (. Ncakholly 1,065 1,242 1,305 1,597 1,690 1,951 286,637 211,091 832,942 16,831 15,620 21,663 Behab. r Patna 601 656 725 680 820 845 63,806 85,303 105,621 12,368 15,418' 18,1-27 G.va 124 247 658 876 670 35,056 47,3.30 40,701 6,618 10,256; 11,118 Shahabad "'l66 624 961 166 666 1,070 32,220 54,894 68,781 9,136 12,259 15,277 Pats A Mozufferpore 66 177 888 39 487 1,024 19,324 61,082 93,287 4,316 13,776] 18,904 Durbhunga 495 695 475 740 17,681 27,856 •46,342 2,554 3.459, 6,473 Sarun ""■iii 271 1,086 '"i'ie 329 763 49,931) 55,631 82,170 9,314 14,069, 20,945 ^ Chumparun 79 68 247 47 150 412 41,843 21,830 33,316 8,463 5.981 11,085 BH4&DLP0EE< 1 Monghyr 241 S98 445 163 280 449 49,992 58,172 67,966 12,637 21,636 31,816 Bbagulpore 358 656 770 450 906 922 64,349 81,091 102,881 16,566 26,135 31,733 Purneah 406 257 437 441 490 316 62,977 72,143 85,175 11,211 14,540 18,192 Maldah 184 191 145 237 25R 192 37,127 32,874 45,037 4,7"9 4,771 5,758 1 Sonthal Pergnn- 833 345 401 283 657 613 6,196 20,5je 11,311 3,903 6,669 6,718 l nahs. Obissa. ( Cuttack 196 180 259 411 W 386 24,534 49,R5S 47,148 9,761 19,348 20,189 Okissa ...< Pooree 113 126 183 134 19,163 27,92S 36,64e 4,211 6,827 7,169 \ Balasore '"241 195 226 '"238 220 2;3 21,758 84,912 33,03' 3,660 6,417 8,777 CnoTA Nagpoee. South-West Fron- tier Agency. Chota Nao-. Hazaribagh 198 238 212 369 240 288 13,271 13.08 15,66 ) 4,931 4,70« 11,666 Lohardugga Singbhoom . Manbhoom 136 184 178 88 194 160 23,035 18,48 I 33,20 » 5,41S 6,93S 6,873 POKE. 65 63 66 27 82 38 1,82 1,81 I 2,43' 1 1,526 1,74 2,10S 1 200 200 257 175 180 248 S4,62( . 26,61( ) 48,81 5 4,92t 4,902 6,841 62 490 REPORT OF THE SALARIES COMMISSION. APPENDIX No. LVI. Referred to in Paragraph 290, Page 300, Chapter XV. Amount of correspondence and work done in connection with Municipalities in the Commissioners offices during the years 1883 and 1885. Name of Cohhisbioiteb- SHIP. Years. Number beceited. NCMBEE issrEP. o 1- t: a |1 668 83 873 169 820 3S6 950 (c)167 270 41 373 160 359 21 498 43 105 27 208 S9 334 70 476 72 170 SO 350 60 176 19 175 81 133 50 lis 51 11 Q S " i 1 p 1 u 40 (6)16 48 4 168 6 111 6 60 10 102 12 142 30 67 4 7 4 77 11 S 11 17 20 93 2 34 3 59 3 16 3 18 S S •5a ri o So. 111 Burdwan Division Ditto Presidency Division Ditto Eajshahye Division Ditto Dacca Division.' Ditto Chittagoni; Division Ditto Fatus Division Ditto Bhagulpore Division ... Ditto Orissa Division Ditto Chota Nagpore Division Ditto 885 835 885 885 883 .885 883 885 883 885 (a) 103 81 ■105 64 243 28 (c)142 64 64 5 104 140 20 82 27 16 12 29 IS 104 46 80 23 42 19 57 18 30 34 26 19 («)47 7 (/)37 6 885 1,211 1,447 1,303 370 646 540 650 159 309 554 651 261 486 258 251 237 206 321 309 427 342 706 190 494 623 160 197 181 243 188 161 247 233 40 69 152 128 196 86 302 158 146 72 244 137 108 122 105 151 73 36 67 29 '684 833 1,068 1,134 422 536 603 577 120 361 293 474 «35 4'.I4 266 318 128 117 1,669 2,044 2,515 '(d) 606 2,437 792 1,182 1,043 1,227 279 670 847 1,126 496 880 624 669 365 323 (d)746 (a) Include budgets and supplementary budgets. {b) Include statements submitted with the annual report. (c) The submission of these documents was discontinued from May 1885. (d) Represent entries in the registers of municipal budgets received and passed, and Commissioners appointed and elected. {e) Most of the letters and reminders disposed of with one number represent four copies for four districts. (/) Including budget estimates. APPENDIX. APPENDIX No. LVIl. Referred to in Paragraph 292, Page 301, Chapter XV. 491 Statement shewing Correspondence on Municipal matters in the offices of District Magistrates in 1884-85. Divisions. DiSTEICTS. NVMBEE BBCBITED. NCMBEB ISSUED 1. n i. s 2 s o !i 3 a s 02 "2 1 1 2 3 s 1 § ■i § i8 BUEDWAK I SCY ...\ Pbesides Bajshihte jxd cooch • JiEHAB. Dacca { Chittagong . Patna .•A Bhagulpore...-< Oeissa Chota Nag-, POEE. ' Benga-l. Western Districts. Burdwan Bankoora Beerbhoora Midnapore HooKhly Howrah Central Districts, 24-Pergunaahs Nuddea Jessore Khulna Moorshedabad Dinagepore Kajshahye Rungpore »• Bogra , Pubna Darjeeling Julpigoi-ee Eastern Districts. Dacca Furreedpore BackerguDge Mymensingh Tipperah Chittagong Noakholly BEHAlt. Patna Gya Shahftbad , Mozufferpore Durbhunga Sarun Cbumparun Montthyr Bhagulpore Purnean Maldah Sonthal Feii^nnahs ., Obibsa.. Cuttack Fooree Balasore Chota Nagpobe. South- West Frontier Agency. Hazaribagh Lohardugtca Singbhoora Manbhoom 353 155 10 518 182 46 8 238 63 8 61 839 75 7 421 616 102 24 743 403 403 1,660 79« 86 2,542 1,016 340 100 1,456 624 48 60 722 480 60 26 666 471 140 9 620 68 1 69 400 100 30 6S0 83 83 223 223 116 16 2 133 84 4 1 89 16S 165 350 86 29 416 2B8 18 26 312 250 8 6 263 250 14 20 281 2S1 40 23 204 145 40 26 211 60 12 4 76 639 163 691 20(1 12 212 275 .32 12 319 212 46 268 63 4 69 180 67 2 239 100 12 27 139 ■ 300 6 306 214 24 14 252 94 21 24 139 222 10 41 273 224 4 31 259 207 27 4 238 77 12 13 102 84 19 17 120 119 14 4 1S7 60 1 2 63 104 16 6 126 278 1 10 289 830 160 65 390 765 860 1,608 736 709 518 433 69 600 69 207 114 68 148 283 360 230 191 64 S39 228 211 154 60 213 150 207 202 91 246 204 189 98 104 138 60 227 26 31 887 905 30 10 200- 66 436 116 42 40 472 893 296- 12 61 838 860 1,680 763 1,084 77 77 1,662 4,204 123 600 1,369 2.816 87 SO 776 1,498 46 25 86 629 1,195 60 12 607 1,127 205 6 66 124 100 350 1,050 69 1,680 162 600 4 16 226 449 8 7 129 262 4 6 77 148 166 313 11 31 440 855 4 19 806 618 • ••»■ 5 29 394 667 14 40 284 668 40 33 836 630 12 16 37 244 455 16 2 82 l&!i 38 27 404 1,095 S 8 22 253 465 32 17 2fi0 679 15 169 427 6 66 135 21 26 260 499 12 35 197 336 6 218 519 426 20 7 229 481 318 18 8 117 256 10 46 80i 675 24 4 15 223 482 21 13 228 461 98 12 9 119 221 167 23 10 137 237 9 3 160 287 1 1 62 105 40 126 261 16 6 248 637 150 245 6 200 22 100 1,418 200 1 24 20 60 427 510 37 208 ■■"il 337 5 62 a 492 EEPORT OF THE SALARIES COMMISSION, APPENDIX No. LVIII. Referred to in Paragraph 295, Page 306, Chapter XV. Statement sheioing the number of vacancies or new appointments in the establishment of clerks in the principal offices under the Government of Bengal in Calcutta, and how they were disposed of during the five years 1878 to 1882. Bki^qal Seoeetabiat, (2s Class I. Appoinlments on salaries above Rs. 100 per mensem— New appointments Vacancies Average new appointments and vacan- cies per annum Promotion in office Transfer from other ofSces Disposed of , by ...1 Appointment of appren- j tices or outsiders INot filled up Class II. Appointments on salaries up to Hs. 100 per mensem— New appointments Vacancies Average of new appointments and vacancies per annum f Promotion in office I Transfer from other offices ( Appointment of appren- I tices or outsiders LNot ailed up s as 2 13 1-25 (o)10 (i)4 1 19 1-7 8 (c)l (d)7 1. 6 (e)l 1 (/)2 3 8 (»)a 1-3 o i 6 C3 t 1 tH « .2 m a §■ g s c 3 s o fe C5 s ■3 tS 1 11 11 ceo 1 11 ■2 " 02 w Eemabes. 34 2-84 16 2 1". \ 3* ; 6 61 6'5 21 3 2 7 5 2-4 4 1 (A)2 0-4 4 11 3 (i)8 (i)7 0' (4)2 (i)2 1-8 IS 2-4 6 13 (»n)8 10 2-8 10 17-6 S3 Judicial, Political, and Appointment Department. (a) In two out of these ten cases partial pro- motion was givtn in the office. Outsiders were brought ia in the lowest grade of Hs. 100 to Bs. 150. (6) Of these four transfers two were made to the newly-created appointments, (c) The transfer was made to the newly-created appointment. {d) Apprentices generally appointed in the lowest grade. General and Revenue Department, (e) Last room not filled up but absorbed. Financial and Municipal Department. (/) These were filled up by promotion from class il. (g) Caused by the transfer of two assistant* to class I. Inspector-General of Police, (h) There wa.s a chain of promotion, and the last appointment was given to an apprentice on euch of the two occasions, (i) There was a chain of promotion. Five appren- tices were appointed in the last grade on Rs. 20, one in the gi-ade of Rs. 40 to Rs. <>(i, and two outsiders in the grade of Rs. 20 to Hs. 40. (j ) Outsiders six nnd apprentice one. Inspector-General of Registration. (it) The last ronns in these two eases were filled up by outsiders. {I) Apprentices. Sanitary Commissioner, {m) New appointments disposed of by promo- tion to the most deserving clerks in the ofilce, and the last places by giving them n those of the applicants for the posts w! were considered the best qualified ior tbti • Men on the temporary staff N.B.—Tlie figures relating to the Judicial, Political, and Appointment Department and Public Works Department are for the years 1871 to 1882. John Beames, President. W. H. Grimley, Senior Member. DuRGAGATi Banerji, Junior Member. APPENDIX No. LIX. 494 REPORT OF THE SALARIES COMMISSION. APPENDIX Eefeered to in page 327, Divisions. DiSTEICTB. 1 1 1 cc C 1 < c "S s a. & 1 o 1 = 1 s B s S a a a it n If « 5-2 aS.s a 000 11 ii 111 i If a s'i c = i Rent of wards' and attaclied estates) in 1884-S6. 1 2 3 4 5 6 7 8 9 10 11 12 13 Bengal. Western Districts. Bs. Es. Es. f 1 BCKDWAN ...■< Burdwan Bankoora Keerbhoom Midnapore Hooghly B.owrah Central Districts. 2,697 2,621 1,756 B,0S2 1,223 476 1,S'91,823 1,041,752 794,42S 25,17,8IJ2 1,012,768 635,381 3 1 1 3 3 17 9 8 26 13 7 8 2 1 7^ 2 6,129 1,046 1,318 4,044 4,402 73 19 1 217 137 ... 148 1 249 19 30,39,291 4,57.727 8,19,263 25,05,763 18,42,564 1.258 635 129 45,609 36,176 69,807 2,934 2,32,122 1,51,842 Peesidenct < i 24-Pergunnah3 Niiddea Jessore Khulna Moorshedabad 21,020 3,404 2,276 2,077 2,144 1,869,859 2,017,847 1,577,249 1,(179,948 1,226,790 5 4 4 2 3 26 23 16 11 22 18 8 3 4 4 2,S69 2,953 2,897 1,803 2,943 56 92 101 162 64 94 88 5 233 196 16,14,840 9,08,380 8.37,638 8,23,632 12,61,988 1,03,454 20,033 3,114 1,20,662 24,116 62,841 1,54,774 26,342 2,99,137 6,80,811 Kajshahtk ABB COOCH-i Behab. i Dinagepore Rajshahye Eungpore Bopra Pubna Eastern Districts. 4,118 2,S61 3,486 1,498 1,847 1,514,346 1,338,638 2,097,964 734,358 1,311,728 "2 3 "1 16 13 16 8 8 1 2 1 2 2 1,020 2,417 878 988 8,123 7 26 8 8 65 83 142 26 16,42,670 8,99,257 10,17,937 4,89,242 3,99,866 115 13.088 372 39,211 4,651 2,07,247 6,68,130 33,981 ( Dacca ...< Dacca Furreedpore Backer^runpe Mymensingh 2,797 2,267 3,649 6,287 2,118,350 1,631,734 1,900,889 3,061,966 3 I 4 14 13 16 16 2 3 4 6 11,389 6,415 4,256 8,133 168 13S 391 63 403 6 110 166 4,96,500 6,60,348 14,62,795 8,47,723 37,177 21,.'i44 2,28,130 17,213 1,36,334 15,278 20,997 86,390 Cbiiiagonq -J Tipperah Chittagong NoakhoUy Eehab. 2,491 2,667 1,6*1 1,619,338 1,132,341 820,772 2 1 1 11 IS 9 2 2 1 2,811 29,803 2,166 124 6 146 85 194 179 10,23,389 8,96,286 6,02,914 76,767 3,66,490 1,02,075 76,437 2,04,351 72,264 r 1 Patna ...-( Patna Gya Snahabad Moziifferpore Durbhuixga Sarun Chumpanin 2,079 4,712 4,365 8,003 3,335 2,622 3,531 1,756,856 2,124,682 1,964,909 2,582,060 2,633,447 2,280,882 1,721,6U8 3 3 3 2 2 2 1 16 14 11 10 9 10 8 3 3 6 4 3 3 2 11,916 9,253 8,010 18,892 10,836 8,419 1,199 63 42 181 44 7 21 1 60 "46 284 14,93,228 14,48,986 17,39,968 9,72,866 8,06,224 12,29,869 6,16,769 68,836 1,00,705 1,06,203 1,944 16,281 2,873 72 43,632 39,'927 1,70,460 1 Bhagulpoee- c Monghyr Bhagulpore Purneah Maldah Oeissa. 3,921 4,268 4,966 1,891 1,969,774 1,966,158 1,848,687 710,448 2 3 2 11 12 13 9 2 2 1 2 7.756 4,866 2,017 749 34 68 42 20 7S 53 124 18 8,82,912 5,90,120 11,77,166 4,22,839 16,815 7,902 2,786 16,622 2,3,403 34,374 3,112,166 1,88,530 Obissa —< Cuttack Pooree Balasore 8,B17 2,473 2,086 1,738,165 888,487 946,280 2 1 1 10 6 9 3 1 1 4,358 487 1,798 6 7 20 89 23 6 8,83,300 6,77,406 4,10,419 64,674 2,64.467 22,724 1.36,168 6.417 6,363 APPENDIX. 495 No. LIX. Appendix No. I. Amount of excise revenue in 1884-85. p. e . n oo |i 1^ 09 OB •sfi o OS B to c c 5 x BS Average number of revenue cases insti- tuted in 18S2-83, 1883-81, and 1881-86. Average number * of criminal cases insti- tuted in 1882-88, 1883-84, 1881-85. Average number of certilicate cases in 1882-83, 1883-81, and 1884-85. Avenige number of letters received in Collector's office during 1875-76, 1880-81, and 1884-85. Average number of letters issued in Collector's olHco during 1876-76, 1880-81, and 1881-85. 3 Average number of letters received in Magistrate's office during 1875-76, 1880-81, and 1S84-86. ■35 gS ■■1 1 11 15 16 17 18 19 20 21 22 23 24 26 26 £s. Bs. Rs. Us. 2,13,847 2,86,782 3,45,691 17,970 3,875 3,635 1,655 2,284 2,328 4,612 2,908 2,923 6,831 66,06.3 1.71,936 76.363 10,340 890 1,207 1,349 1,221 1,078 2,299 1,581 1,638 3,222 1,01,879 1,31,7-21 l,fl5,16S 10,220 1,472 1,386 1,3.30 1,376 1,189 2,515 1,581 1,651 3,282 i 2,83,063 4,28,812 2,81,8.34 31,270 5,712 4,110 37,731 2,186 1,893 4,li79 2,7'20 3,936 6,676 8,93,987 3,.55,568 2,14,606 24,090 3,717 5,160 6,872 2,340 2,013 4,383 3,118 3,610 6,728 91,287 27,170 6,071 769 7 -'9 1,498 2,310 1,526 4,036 , 3,82,503 5,62,738 1,95,070 70,940 8,155 11,135 8,418 5,037 .4,017 9,084 4,864 5,113 9,977 - 1,31,928 2.7-i,W2 1,22,562 21,260 2,6.31 3,635 1,112 1,923 2,KI2 4,325 2,7l0 3,783 6,523 ' 89,1)28 429,836 1,67,458 a3,47n 2,133 3,129 1,376 1,9-20 2,160 4,070 2,261 2,115 4,679 62,515 2,38,789 1,22,971 8,160 851 1,733 1,337 2, •265 2,029 4,294 2,381 2,775 5,166 1,45,382 2,17,014 1,33,624 23,760 2,848 8,537 1,362 2,269 1,918 4,217 2,611 2,815 6.358 1 88,813 1,96,555 1,61,465 12,010 2,256 2,192 1,413 1,071 817 1,918 1,531 1,395 2,926 83,751 1,73,488 l,55,i)01 21,110 2,129 1,K06 1,012 1,239 1,855 3,094 2,-279 2,621 1,900 1,63,569 2,91,221 2,56.856 42,.305 1,9.32 1,942 1,205 1,2-21 1,191 2,118 2,511 •2,713 6,289 , 1.5,713 83,676 87,655 23,170 783 1..368 691 654 721 1,397 1,275 1,646 2,921 80,717 2,09,687 92,862 30,M0 1,271 1,693 2,076 1,305 1,115 2,750 818 910 1,728 2,53,270 6,26,083 1,37,772 62,370 3,933 4,5.51 5,617 2,116 2,.396 4,812 2,-200 8,368 6,!>66 72,117 3,21.753 1,11,998 28,340 3,117 2,895 3,297 1,178 1,313 2,831 2,187 2,122 4.309 1,07,563 6,23,859 2,92,286 31,610 1,883 3,852 1,998 1,617 1,520 8,167 2,068 2,741 4.812 8,03,510 6,72,898 2,81,608 60,570 3,610 4,624 3,380 1,756 2,571 4,330 2,311 1,383 6,727 78,808 4,1)1,031 1,86,946 24,110 2,751 2.976 2,664 903 890 1,793 1,935 2,127 4,062 2,08,783 3,82,953 1,78,230 22,880 77,828 1,826 11,995 1,765 2,028 3,793 2,202 2,123 1,325 17,125 2,63,958 1,10,$66 18,120 3,035 1,628 2,596 984 1,798 2,782 1,069 1,301 2,373 7,36,732 3,46,826 3,60,757 35,450 6,899 7,673 6,459 2,745 2.601 6,316 6,037 7,705 12,712 1,81,226 2,36,146 3,93,246 31,150 3,210 3,059 3,991 2,503 2,076 4,579 2,3S0 3,003 5,383 3,16,529 3,11,831 2,90,915 22,660 3.632 3,003 9.654 2,610 2,512 6,123 2,731 3,360 6,091 2,14,299 3,73,774 2,78,616 11.610 4,036 2,273 8.371 1.802 1,461 3,363 1,8.53 1,803 3,656 1,71,149 1,63,164 4,19,079 40,720 8,607 2,413 4,483 2,019 1,733 3.752 1,936 1,933 8,869 3,23,211 2,91,061 3,10,688 45.110 8,251 2,828 11,685 1,587 1,34! 2,930 2,617 2,6.53 6,170 1,99,2.84 92,061 1,51,377 19,700 621 i,941 781 1,049 909 1,958 1,630 1,791 3,121 3,39,015 2,07,822 2,49,572 64,165 2,501 2,983 8,821 2,384 1,911 4,295 2,127 2,685 6,112 2,64,778 2,87.747 2,91,983 61,600 1,886 2,819 1,633 2,306 1,546 8,S53 3,165 •2,068 6,233 2.71,192 2,37,848 1,69,161 36,600 8,392 1,926 1,752 1,6S7 1,618 3,303 2.-231 2,118 4,630 1,29,390 87,497 57,009 22,820 . 1.448 1,161 2,296 l,-286 1,625 2,811 1,171 1,433 2,624 2.88,687 1,67,674 1,20,211 22,030 11,821 2,382 53,130 1,828 1,828 3,651 1,538 1,665 3,201 99,260 72,006 60,717 13,320 6,360 •2,223 11,410 1,650 1,463 3,013 1,^217 1,3.;5 2,602 1 1,78,119 67,770 62,442 16,110 6,018 1,566 4,060 1,226 1,130 2,856 1,220 1,375 2,595 496 REPORT OF THE SALARIES COMMISSION. APPENDIX U o Si 2i &'^ 5'3 o £ Sb +- 05 3 s -2 •>3 B tcS «? Ul'M «i «l »g 1? w If If 0''. DiVIBIOIfS. DlSIEICTS. 1 ■ a Sa fe = = o Order acco column 5 divisions," §8 O S.3— |8a o S -2 fll I8r 27 28 29 30 31 32 S3 34 36 Bengal Western Districts. - Burdwan 10,418 18 23 6 6 4 12 12 9 iiankoora 6,521 20 29 26 27 31 27 29 BUEDWAN ...■ Beerbhoom Midnapore 6,747 10,76.') 83 8 34 4 26 6 82 1 19 31 28 17 35 2 30 3 Hooghly 11,111 .36 30 6 14 4 14 8 24 ^ Howrah Central Vistriets. 6,634 87 87 84 36 3 19 87 37 30 (- 24-Perguimahs 19,061 1 14 1 1 1 24 15 IS Nuddea 10,853 14 9 2 8 19 11 15 Peesidbhct ■ Jessore 8,749 25 20 2 6 2 21 10 28 1 Khulna 9.450 29 28 16 20 12 29 6 4 I. Moorshedabad 8,573 27 26 6 4 8 8 20 17 6 r Dinagepore Rajshahyfi 4,844 8 22 34 6 32 30 17 RAJ8HAnTE i 7,994 24 24 16 14 19 23 23 10 AND COOCH-( Euiigpore 7,707 1.3 8 6 11 31 34 28 22 Behab. I Bogra 4,298 86 36 34 32 19 33 28 30 1. Pubna Eastern Districts. 4,478 S2 26 26 82 19 18 16 30 Dacca ..A Dacca 10,878 17 7 6 12 19 4 4 1 Furreedpore 7,180 26 19 16 14 12 11 7 26 Backergurge 7,979 10 13 6 6 8 16 1 13 Myniensingh 11,067 2 1 2 6 4 8 14 8 -• Tipperah 5,866 22 21 16 20 19 22 9 16 Chitiasono ■< Chittagong 8,118 21 27 26 14 19 1 83 6 c NoakhoUy 6,156 .34 33 26 27 81 25 6 7 Behae. r Patna 18,088 28 16 6 6 13 3 18 19 1 Gya 9,962 6 6 6 12 12 6 20 30 1 Sbahabad 11,213 6 12 6 20 4 9 3 21 Pain A ...■{ Mozufferpore 6,919 16 3 16 24 8 2 19 30 Durbfauiiga 7,621 16 2 16 27 12 5 SO 2 Sfruii ... .» 8,100 19 6 16 24 12 7 21 SO . Cbumparun 6,379 11 18 26 82 19 80 86 30 f Monghyr 9.407 9 10 16 2C 19 10 22 18 BHAOULFOBE'j Bhaguipore , Purneah 9,086 7,986 7 4 11 15 5 16 19 14 19 31 13 26 l.'i 20 20 11 L Maldah Oeibsa. 6,435 31 86 34 27 19 86 25 26 Cuttack 6,852 12 17 18 24 12 16 83 14 Obissa Pooree 6,615 23 82 26 37 31 86 30 2S Balasore 4,951 30 31 26 27 31 27 25 26 APPENDIX. 497 No. LIX — concluded. a it > o 82 ■poo! 0" = a o So-,- s^-,- K^. " o"« „as .1-2 -EorM ;2l^ S7 38 5.1 a "a t, S « S 3 > I1a S£ ^ M en t- 2 8oSt a a> EC V I? o . 8S "a 5g „1 ! 3 !y ■goi 5"' '5* - Oi d 31 go ki 3 !> _p S| ^ O p. si 36 48 87 31 17 S« 29 35 SO 12 6 15 11 37 SO fi 18 19 10 ?7 2.i 4 4 16 1 a* 6 21 2 SS 22 13 80 26 3u U 12 18 26 3 26 20 14 9 16 1 7 7 16 10 10 « SO 6 20 SO 80 23 8 W 80 36 SO 21 2t 25 21 2» 3 2:! 9 U 13 2 28 17 27 12 17 4 3:i 27 SS 25 31 30 14 7 9 3 10 14 37 S3 37 4 3 15 22 18 27 27 6 20 34, 20 28 21 23 2S 28 26 18 5« 28 21 20 14 12 S5 35 32 SO 44 31 11 2 24 32 12 29 24 4 6 8 1 19 31 6 16 16 g 17 36 19 2S 1 11 3 2 22 2 7 13 8 16 9 11 18 SO I 6 16 6 17 83 22 6 26 IS in 10 7 « 21 19 23 Si 85 IS 29 28 26 36 84 19 37 86 16 a 2.n so 668 27 681 7 123 4 242 29 601 1 157 A 287 15 342 1-^ 396 11 299 M 412 IS 410 21 379 87 639 36 £13 9 199 ?.t 371 20 223 5 163 26 336 16 287 S3 454 2 186 1« 231 8 196 24 297 «?, 290 17 291 32 627 13 301 14 302 19 SM 31 634 25 833 28 486 S5 513 10 34 sn I s 37 2 11 22 25 IS 27 26 24 36 30 6 23 7 21 11 28 4 8 5 15 13 14 32 17 18 19 S3 20 29 SO 63 W. H. D'C. and others-Reg. No. 15180J-500-31-7-8G. I^INJ^]SrCI^L I>ErAIlTME]SrT. FINANCE. CALCUTTA, THB 1st APRIL 1887. RESOLUTION. The reasons which led to the appointment of the Commission whose report is now reviewed, and the questions which it was directed to consider, were set forth in a Resolution of the Government of Bengal, in the Financial Department, dated 21st March 1885. " The attention of the Lieutenant-Governor," it was said, " has for a long time been directed to the desirability of taking some measures to reorganize the system of correspon- dence, reports, and returns between the various offices under this Government. The com- plaints of the pressure of clerical work, and of the waste of time and power entailed on responsible officers by the necessity of referring backwards and forwards through several channels many petty details of administration, and of preparing formal reports and returns on a multiplicity of subjects of very different degrees of importance, are every day becom- ing more and more common. It is not too much to say that no Commissioner of a division and no Collector of a heavy district in Bengal is at present able to devote to any one of the larger questions connected with his charge the care and attention which it deserves, and which a due regard for the interests of Government and his own reputation would induce him to bestow upon it. The growth of correspondence, while it thus weakens the directing power of superior officers, leads at the same time to a constant demand for increase of ministerial establishments. These demands have very often to be conceded in the form of temporary additional establishments to clear off arrears ; and serious questions, both administrative and financial, must inevitably present themselves if some means can- not be devised for dispensing with a great deal of what is now necessarily infruotuous labour." 2. The above quotation indicates the principal points to which the attention of the Commission was called. ; but the succeeding paragraph directed that the question of salaries should also be considered. "This question," it was said, "was considered in 1866 and 1867 by a Committee, of which Mr. V. H. Schalcb was President, and a new scale of salaries was brought into effect in 1868. Since that time, although there have been numerous alterations and improvements of a more or less restricted character, and although the pay of very many individual officers has been increased, there has been no general or systematic revision of salaries. Meanwhile the rise in prices and in the cost of living, which was anticipated by Mr. Strachey in 1865, has continued at constantly accelerating speed, and for some time past signs have been apparent that the effects of the reforms introduced in 1868 have been exhausted, and that a further advance must be made if the ministerial service is to be maintained in a condition of efficiency. Applications are constantly received by the Lieutenant-Governor from all classes of ministeiial officers praying for an increase of emoluments ; and these are in the majority of cases based on the ground that their salaries were fixed many years ago, when the cost of living was much less than it is now, and that they are inadequate under the altered circumstances of the present day. It is impossible to deny that this contention is in a great measure sound ; and in a large number of individual instances the Government has had no alternative but to sanction an increase. But the Lieutenant-Governor feels that these concessions are too frequently given, less to those whose claims are the strongest than to those who can make their voices most effectively heard. In the case of the superior branches of the public service, the necessity of granting some increase of emoluments, and of making that increase general and not individual in its distribiition, has been fully recognized and acted upon. The salaries of the Subordinate Executive and Judicial Services have been raised. The pay and position of the Sub-Deputy Collectors have similarly been improved ; and within the last three years the Opium Department has been reorganized with the result of a material increase of pay and enhanced promotion. In the case of those classes of officers, therefore, who come immediately above ministerial officers in the official scale. Government has admitted an increase of emoluments to be necessary. These officers are (in the case of natives of this country) drawn from much the same social classes as their immediate superiors, the differences between them being due to accidents of education, wealth, and personal ability, rather than to accidents of birth. ( 2 ) The social habits of both classes are, so far as the smaller means of the poorer members admit, similar ; and causes which tend to increase the cost of living for the one class will operate with at least equal force for the other. These facts, coupled with the numerous representations — from treasury accountants, from district and divisional sheristadars, and many others — which have with increasing frequency been pressed upon the Lieutenant- Governor, raise a strong presumption that the time has come for a general enquiry into, and revision of, the rates of pay drawn by the ministerial officers of Government in this Province." 3. In subsequent paragraphs it -was directed that the enquiries of the Commission should be confined to Executive offices under the Local Govern- ment, and the Lieutenant-Governor, without binding himself to any pusitive opinion, expressed the hope that by enlarging the responsibilities of local officers, and so reducing the amount of clerical labour involved in the submis- sion of reports, returns, and applications for sanction, it might be found possible to effect such a revision of establishments, especially in the vernacular depart- ment, as to provide the means for placing ministerial establishments whose work was carried on in the English language on a satisfactory footing. 4. Under orders of Government, in the Judicial Department, Ko. 2100P, dated 19th December 1885, the enquiries of the Commission were extended to the establishments of District and Sub-divisional Registrars ; and they were further instructed by separate orders to report on several questions of minor importance which need not be here separately noticed. The gentlemen appointed to this Commission were Mr. John Beames, Commissioner of the Burdwan Division, as President, Mr. W. H. Grimley, c.s., and Baboo Doorgagutty Banerjee of the Subordinate Executive Service. Their Report, which is dated 2nd August 1886, was received on the 6th idem 5. Part I of the Report, including Chapters I and II, briefly narrates the proceedings of the Commission, and gives some interesting information regarding the history of the administration in various departments. The succeeding chapters set forth the various reforms proposed by the Commission, and must be separately considered in detail. 6. In Chapter III the Commission recommend the substitution of a system of control by means of inspection for that which is at present exercised by means of returns. Returns, they think, are ineffective as a means of control because it is difficult to test their accuracy, because they are drawn up, explained, and scrutinized not by the heads of offices, but by clerks ; and, above all, because while they may correctly show what amount of work has been done, they cannot show how it has been done. On the other hand, their preparation and examination involve a large expenditure of time and trouble, and consequently of money. Their views are thus summarised : " When a new department is first organized, or a fresh undertaking commenced, it may perhaps be advisable that the several items of work should be recorded in strict detail, and the action taken in particular cases be precisely noted, not only for the sake of affording information to the central office of control, but as precedents and guides to future work in the department or undertaking concerned ; but as soon as the work has been established ou a sound and satisfactory basis, the necessity for minutely recording and reporting every detail may be said to exist no longer. This principle seems to have been for a long time lost sight of in our Government offices, for there are many instances of returns having been fed and kept alive yeaxs after even this Justification for their existence, such as it is, has ceased to have any weight. It is in, our opinion, very questionD,hle whether it ever had any weight. Whenever a new branch of work is instituted, throwing additional labour on a district officer, a further demand is made for tabular statements showing how the new work progresses. It may be fairly doubted whether more harm than good is not done by burdening Collectors and their establishments with the preparation and submission of special returns at a time when they are hard at work engaged on extra duties. The idea of course is that, having to submit thid periodical exposure of the outturn of their work, makes them work faster than they would otherwise. We doubt this very much. It is so very easy, as we have shown, to concoct some sort of an explanation, and explanations of the most flimsy kind, frequently inaccurate and misleading, are so readily aooepted, that virtually the progress return has no effect at all in expediting work, while the preparation of it takes up a deal of time which would be far better spent in doing the work itself. This, at least, is the opinion we have formed after much experience. " In attempting to differentiate in general terms the English and Indian systems of admi- nistration, we should say from observa,tion of the methods of control employed in the Inland Eevenue Department of Somerset House that the most striking point of difference between the two systems is the absence from the former of rules prescribing the submission of numerous returns, explanations, and reports, which are characteristic of the latter system. ( 3 ) While in India every official act must be registered, analysed, explained, and reported in excessively minute detail, the controlling officers in the Revenue Branch of Somerset House are, as a rule, satisfied with a few simple returns exhibiting ihe main results, and, as regards explanations, the rule appears to be that an officer need not submit explanations of matters that seem to call for comment in the returns, as, for example, flucluations in income-tax receipts from a particular class of individuals, increases or decreases in the revenue raised from spirituous liquors, until he is specially called upon to furnish them. The control of the local officials in the Inland Revenue Department is exercised by means of inspecting otiioers, who are constantly moving about and examining the work done in the various offices in their respective circles. Under the Indian system a very large amount of time is spent in almost every otiice in compiling returns and furnishing explanations of fluctuations and differences. The number and complexity of these periodical statements is something astounding, and the evil is constantly increasing. In England excellent results are obtained without this elaborate system, and we see no reason why it should not be so in India also. We have indeed been told by some officers of experience that, in their opinion, no argument drawn from the practice in England will apply to this country, because work here is on so much larger a scale, the offices to be inspected are so much more numerous, the work done so much heavier and more intricate, and the distances to be travelled so much greater, as to alter entirely the conditions of the problem. To this we reply that, if work in India is on a larger scale, the inspecting officers are more numerous, and, as a rule, more highly educated and intelligent than the corresponding class in Europe. If there is more to do, there are more men and better men to do it." The character of the inspections which they would substitute as a means of control is thus indicated in paragraph 42 : — "The Commissioner should first enquire into the Collector's arrangements for the transaction of business as regards the way in which the work is divided both among the Deputy and Assistant Collectors, and among the ministerial officers. The amount of work to be done, and the adequacy or inadequacy of the executive and ministerial staff to cope with it, should next be considered. Then would come an enquiry into the way in which the work, both j udicial and executive, is done. For the first it would be necessary to call for and examine a fairly large number of cases selected from the files of each officer in the station, with a view to ascertaining that they were conducted with due attention to law and rules of procedure, with sound judgment and freedom from unnecessary delays. Any errors of either kind that might be noticed should be pointed out then and there to the officer trying, or who had tried, the case. EiTors committed by the amla should also be pointed out to them. Thus the officers and amla would obtain instructions valuable for their future guidance, and the Commissioner would obtain a much deeper insight into the character of the officers subordinate to him than he does at present. For the second class of work the proceedings both in English and vernacular of the principal heads of work, such as Wards, Khas -Mehals, Settlements, Partitions, Land Acquisition, Land Improvement, and Agricultural Loans, Certificates, Excise, Road Cess valuations, Land Registration, Irrigation, Embankment, Stamps, Income-tax, and the like, should be scrutinised. It would be impossible and unnecessary to examine the papers of every executive case, but an intelligent examination of the registers would show which had been the leading cases in each department since the last inspection, and the Commissioner's own recollection of the matters that had been referred to him during the year, or, if he prei'erred it, a note prepared for him in his own office, would show him what matters required most looking into, and these he should follow step by step both in English and vernacular. An examination of a judiciously made and fairly numerous selection of these cases would show him whether the larger powers henceforth to be entrusted to Collectors and their deputies had been judiciously exercised, and whether the proceedings of those officers had been careful, legal, and prompt. In each Ward's and Government estate the accounts and the system of management should be enquired into, and the condition of the ryots on the estate, their requirements and attitude towards the managing staff, the financial position of the property, the measures on foot or proposed for its improvement, the conduct of litigation, the collection of rents and other matters of importance scrutinised and dis- cussed with the Collector, and with the manager if his attendance could be arranged for. There would then bo the treasury, record-room, English and vernacular offices to be inspected in the same way. The Accounts Department might possibly also be inspected ; but as this is a technical matter, which would be far better done by experts, we should prefer its being left to an Inspector from the Aceountant-Greneral's office, in the same manner as road cess and other local funds are inspected." 7. If, as paragraph 38 of the Report might be understood as implyino-, periodical returns were entirely in the hands of clerks, no use being made of them by responsible officers, it would no doubt be somewhat difficult to justify the expense involved in their preparation ; but Sir Rivers Thompson can scarcely admit that such is the case. Arithmetical details and formal explanations of apparent discrepancies are doubtless left and must be left tn at thanas of revenue notices ; and he believes that if the practice of publishing all such notices at post-offices be generally adopted, it will, within a vary short time, remove the difficulties which District Officers now find in giving to them real as distinguished from merely formal publicity. But before action can be taken in this matter, a reference must be made to the Postal Department to ascertain their views and secure their co-operation. In paragraph 155 it is further suggested that letters registered or unregistered, delivered through the post-office, should be made the usual means of serving notices wiiich, under the revenue laws, have to be delivered to individuals. Tiie modes of service at present in use, it is said, " make it necessary to maintain a large army of process-servers wh'se notorious untrustworthiiiess prevents notices from being promptly served or strictly enforced, and is one of the chief hindrances to the speedy despatch of business in a Collector's office." In some recent Acts the service of notices by post is allowed, and the Income-tax Act contains the provision that, " if a notice is served by registered letter, it shall be presumed to have been served at the time when the letter would be delivered in the ordinary course of post, and proof that the letter was properly addressed and put into the past shall be suffioieut to raise the presumption that the notice was duly served at that time." The extension of a similar provision to all revenue notices required to be served on individuals would seem to be all that is here necessary. The Commi.-sion are of opinion that in every case of service of notice on individuals, an option should be given to the Collector of sending it (1) by the ordinary post, or {2) by registered letter. "The provision in the Income-tax Act," they say " is defective, in that it fails to distinguish between cases in which compliance with the notice is optional, and no conse- quences eubue from non-compliance, and those in which a penalty or other injury to interests attaches to non-compliance. It is patent that, when it is optioual to a person to comply with a notice, and whea no consequences attach to non-compliance, no necessity can arise for proving the service, and therefore it is mere waste of time and money to go through the form of registration." In the absence of any mention of specific instances, the Lieutenant- Governor does not clearly understand to what class of notices the Com- mission refer as those the service of which can never require to be proved because no consequences attach to non-compliance ; nor does he think that it would be always easy to distinguish beforehand between the cases in which service is, and those in which it is not, likely to be disputed His view is that, when the law requires the service of a notice upon any person, the Collec- tor should satisfy himself, or have the means of satisfying himself, that the law has been complied with, and consequently in all such cases a registered letter should be employed. 18. 'ihe views expressed in paragraph 156 of the Report will be communi- cated to the Board for consideration in connection with correspondence at present going on between that body and Government on the subject of supposed illicit sales of hide f or puckwa) salt. In paragraph 157 the suggestion is made that a digest should be prepared of important orders of Government on a similar plan to the Board's rules. It is urged that such a digest would promote the despatch of business and secure a proper continuity of procedure in the Secretariat offices, thus preventing the possiijility of orders i.ssued during the regime of one Lieutenant-Governor being lost sight of b} his successor. The preservation of such a digest in a complete form would be a work of some difficulty ; and though recognising the value of the Commission's suggestion, the Lieutenant-Governor cannot at present depute an officer to undertake it. But arrangements will be made for keeping in each department of Government a separate file of the general orders which may in future from time to time be issued. The several Registrars will also be instructed to make as complete a ( 11 ) collection as possible of the general orders now in force ; and in this wtiy the materials for a complete digest will be gradually collected. Arrangements will be made, as recommended in paragraph l5»of the Report, for supplying District Officers with spare copies of all printed letters addressed to them, and a circular will in due course be issued directing that these spare copies shall be treated in the manner there proposed. 19. Paragraphs 159 to 161 of the Report call attention to the great delay which arises in disposing of petitions partly at all events in consequence of the cumbrous and awkward procedure followed in collecting the necessary informa- tion for the officer who has to pass orders upon them. In order to remedy this evil, the Commission propose to introduce the use of forms suited to the various classes of petitions most commonly received containing spaces in which the required information can be briefly entered in English. The idea seems a happy one, and the Board will be requested to introduce the use of such forms experimentally in half a dozen selected districts. If the system succeeds when tried on a small scale, there will be no difficulty in extending it. As a further check on delay, the Board will be asked to direct that their register No. 27 shall in future be kept in English. The proposal made in paragraph ]62 of the report, to introduce the use of rubber seals, will be commended to the Board's considerntion. The Registrar of the Calcutta University states that the chromograph does not work satis- factorily in damp weather. Its suitability for use in Bengal must therefore be very doubtful. Had the Comniissirm been aware of the.se facts, they would probably have reconsidered the proposal made in their paragraph 163. With reference to paragraph 164, the Board will be asked to consider the expediency of introducing in Calcutta the use of the stamping: machine there described. 20. Before considering in detail the several matters discussed in Chapter VIII of the Report, Sir Rivers Thompson deems it right to record that it is not in his judgment necessary or advisable to lay down strict unbending rules restricting the discretion of a di.strict officer regarding the manner in which he shall employ the services of his staff. A procedure which works well in a small district, or in the hands of an exceptionally quick officer, might break down, or, at all events, produce very unsatisfactory results in a large district, or in the hands of an officer who works with more deliberation. What may safely be done by an experienced officer who knows his district and his staff well may be highly dangerous if attempted by a young man who is for the first time in charge of a district. The successiiil Collector, in the Lieutenant- Governor's opinion, is not the man who sits aloof and endeavours to do every- thing for himself, but the man who utilizes to the utmost the knowledge and intelligence, as well as the energy and industry, of his staff. He is quite certain that nothing is gained, but much is lost, by throwing upon highly paid gazetted officers any work which can be equally well done by officers on the subordinate establishment on comparatively small pay. With respect to the relations which should exist between a district officer and his subordinates, Sir Rivers Thompson agrees in the opinion of Mr. Thomason, a former Lieutenant-Governor of the North-Western Provinces, as cited by Mr. Grimley, on page 308 of the Report. He cannot accept the view that every ministerial officer must be regarded as necessarily corrupt and restricted to the perform- ance ot purely mechanical work. If some of them, as occasionally happens, are corrupt, the necessity for using the knowledge and intelligence of such men, without blindly trusting them, is one ot the difficulties which a district officer has to meet and overcome : but tliis difficulty is one from which no formal rules can relieve him. Turning now to the several irregular practices which the Commission notice in Chapter VIII, Sir Rivers Thompson concurs with them in condemning the practice of requiring a precis to be put up with every bundle of correspondence. Indeed, a note consisting of a mere reproduction of the last letter, or the last few letters in a bundle, is so obviously useless that it can hardly be necessary to condemn as a pure waste of time the practice of making or requiring such notes. But brief notes of another kind, referring to relevant rules or orders, citing previous correspond- ence bearing on some point at issue, or pointing out omi.''sions, are often very useful, especially when the Collector is new to the district or to the work ; and though the three classes specified in paragraph 166 |;robably ( 12 ) include most of the cases in which long notes are necessary, the Lieutenant- Governor does not think it necessary to pass definite orders restricting the use of notes to such cases. With the opinions expressed in paragraph 167 also the Lieutenant-Governor finds himself unable to concur. The young officer who invariably passed orders at once on hearing the vernacular papers of settlement or partition cases read out to him, would be likely to make a good many mistakes. The officer, old or young, who passed orders in the same way regarding claims to money in deposit would place himself at the mercy of a mohurir, who might or might not read correctly either the original petition or the kaifiyats given by the office. Claims to money in deposit should, as a rule, be in the hands of a Deputy Collector, on whose report, with such further information, if any, as may seem necessary, the Collector's order should be based ; but if for any reason the services of a Deputy Collector are not available for this purpose, it is, in the Lieutenant- Governor's opinion, very unsafe for the Collector to pass his order without either reading the papers himself or having before him an English note signed by an officer responsible for its correctness. Such a note need not, and in important cases should not, be regarded as removing the necessity for hearing the papers read, but only as an additional pre- caution against possible mistake or fraud. Again, in stamp cases Sir Rivers Thompson sees no objection to the practice of requiring a note from the peshkar or other officer in charge of them. His view of the case need not be accepted ; but nevertheless it may save the Collector several minutes of valuable time. In the case instanced by the Commission as a reckless waste of time in which an officer ordered his sheristadar to compare a kabuliyat with its corresponding pottah, instead of making the comparison himself, it appears to Sir Rivers Thompson that the officer was presumably right, because it could be no more difficult for the sheristadar to do the work than for the officer himself, and his own time was the more valuable. It may of co\irse be the case that this particular order was passed from mere indolence, and not in order to save time required for other work ; but this does not appear on the face of the report. Again, taking the case referred to at the end of paragraph 167, it does not appear to the Lieutenant-Governor to be at all a matter of course that the Collector would have been justified in spending ten minutes in questioning the peshkar, and some further time in examining the registers instead of calling upon the peshkar to explain in writing. In all cases of importance it is desirable that any explanation taken from a ministerial officer should be reduced at the earliest possible stage to the form of a written statement from which he cannot recede. Time would no doubt have been saved if the peshkar had been able to write his ex- planation in English, or if the Collector had been content with having it in Bengali ; but whether the latter course was a possible one depended on circumstances which are not mentioned, such as the pm-pose for which the explanation was required. If it was required for embodiment in an English report or note, it was presumably better that the translation which had in any case to be made should be made by the sheristadar than by his more highly paid superior officer. These cases have been noticed somewhat at length because what has been said regarding them in their report seems to show that the Commission insuffi- ciently realize the fact' that in many of the heavier districts the Collector could not get through his work at all, if he did not consistently avoid taking upon himself any work which can properly be done for him ; and that in such dis- tricts the object in view should be, not to see how much of the details of work can be thrown upon the Collector, but how far he can be relieved of such details. It will be understood from what has been said above that the Lieutenant- Governor is unable to concur in much of what is said in paragraph 168. An officer who allows the decision of cases for which he is responsible to rest with his sheristadar or other subordinates is of course altogether with- out excuse ; but, on the other hand, it does not seem to be justifiable to assume that an officer who requires his subordinates to put up notes, abstracts, and translations, or even in matters of routine to draft orders necessarily exercises his own judgment in all these matters less fully than one who retains more of the details of work in his own hands. This matter. f 13 ) again, is one with respect to which, in Sir Rivers Thompson's opinion, no rigid rule can properly be laid down. The office staff should not, of course, be so much employed in one kind of work as unduly to delay the disposal of work of another kind, nor should a Collector blindly accept the suggestions of his subordinates, or employ them to such an extent as to leave himself without full employment ; but so long as these conditions are fulfilled, and the quality of the work turned out is good. Sir Rivers Thompson sees no necessity for imposing upon district officers minute rules prescribing the manner in which they shall employ their staff. 21. In discussing the questions raised in paragraph 169 of the Report, it i» necessary to distinguish between the receiving of petitions and the hearing of them. There would seem to be no reason why the Collector or a Deputy Collector, acting under the Collector's instructions, should not receive petitions in open court at any time throughout the day, but it is obvious that he could not stop in the midst of other work to hear them read. In many cases, too, he could not take action upon them without calling for papers or otherwise referring to the office. It is also desirable, as the Commission observe, that the time of district officers should not be wasted over routine petitions, and con- sequently the necessity arises for sorting petitions before sending the important ones to the Collector for orders. When a petition has been received it is a simple matter to initial and date it, and send it into the office, where it should be at once entered in register No. 27. When on examination a petition is found not to be a pure matter of routine, it should be submitted to the Collector or to the Deputy Collector concerned for orders. The ques- tion which the Commission's remarks seem to raise, and with respect to which there may be room for doubt, is whether, in the case of purely routine petitions, they should in all cases be read to the Collector or Deputy Collector, or whether it is allowable to continue what is now the very common practice of writins: the necessary order upon them in the office and taking the Collector's or Deputy Collector's signature as a mere matter of form. It is easy to see thai objections may be raised to the existing practice ; but, on the other hand, it is necessary to consider how many routine petitions have to be dealt with in the Collectorate of a large district, how much time a Deputy Collector would daily have to spend in hearing and passing • orders upon them, whether it often happens that the routine orders submitted for signature are not correct, and whether sufficient control over the disposal of routine petitions might not be secured by keeping up register No. 27 in English . In all such cases as the present, it must be borne in mind that whatever time and energy is devoted to supererogatory work is taken from really important work, of which there is in almost every district more than enough to occupy its staff of gazetted officers ; but before expressing a decided opinion, the Lieutenant- Governor thinks it best to consult the Board and some experienced mofussil officers. 22. The Lieutenant-Governor agrees with the Commission in thinking it desirable that District Officers should, when at head-quarters, open their letters themselves or have them opened in their presence. In a large district the latter practice saves a good deal of trouble, especially if the officer employed stamps the date on each letter instead of leaving the Collector to enter it by hand. When the letters are laid before him in a pile, the Collector can readily look through them, passing immediate orders where necessary, and sending the rest to the office to be put up with connected papers for orders. He is also disposed to agree with the Commission's view that District Officers would generally do well to draft all important letters themselves; and even when an officer does not write the draft himself, it is a great economy of labour to pass his orders in such a way that they can be embodied in, and iorw. the substance of, the draft without altering the language. 23. The practice noticed in paragraph 172, of allowing amlah ta issue certificates at their discretion, is one which does not admit of approval. In those cases in which certificates are issued in hundreds for the realization of road cess and the like, it is of course impossible that the Collector himself or one of his Deputy Collectors should look into- the circumstances of each individual defaulter ; but in such cases certificates, should be issued in accordance with some general rule laid down by the Collector^ ( 14 ) as, for instance, against all who are in default to a certain amount or who have been in default for a certain time. In isolated cases certificates should not be drawn up for issue without orders from a responsible officer. The Lieutenant-Governor thinks it very desirable that Collectors should, as far as possible, avoid the issue of certificates for trivial sums, and he proposes to call the Board's attention to what is said on this subject in the final clause of paragraph 172 ; but the question is not free from difficulty especially in the Irrigation Department, which often has to deal with demands large in the aggregate but made up of numerous small claims which must be either enforced or relinquished. If in the Land Acquisition cases referred to in this paragraph the Collector and Deputy Collector actually left to their subordinates the determination of the compensation to be offered, they acted in direct opposition to the first of the Board's general rules bearing on the subject ; but without having all the facts before him and hearing the explana- tion of the officers concerned, the Lieutenant-Governor is reluctant to suppose that this was the case. 24. At present, as explained in paragraph 173 of the Report, besides the fixed establishment of each District Officer, an additional establishment according to a fixed scale is allowed for each Deputy Collector and Deputy Magistrate. In many cases the temporary clerks tiius entertained are not employed under the Deputy Magistrate or Deputy Collector to whose staff they properly belong, but in some other part of the office, the Deputy Collec- tor's establishment being regarded as an elastic portion of the general CoUectorate staff available for employment wherever there is pressure of work. In the Patna Division, it is said, no special establishments are told off for Deputy Collectors, but each has charge of some branch of work, and mohurirs or clerks are deputed from the Collector's establishment to attend on them, rhe Commission take exception to the anomaly of employing on other work clerks properly belonging to a Deputy Collector's establishment. But there would be manifest inconvenience in the rule that a Deputy Collector, in whatever work he may be employed, shall only have the assistance of presumably inexperienced or otherwise inferior men belonging to the temporary staff ; and it may be presumed that the present practice would not have grown up and become general unless it were found to be practically advantageous. In the absence then, so far as appears from the report, of any practical evil results, Sir Rivers Thompson is of opinion that so long as the present rules remain unchanged, the practice of employing on other work temporary clerks and mohurirs properly belonging to a Deputy Collector's staff may be allowed to continue. But the advisability of maintaining the present system without modification seems to His Honour to be open to question. He can hold out no hope of absolutely fixing, as the Commission recommend, the number of gazetted officers employed at each station ; nor can he accept without reservation the opinion that work does not increase because a Deputy Collector is appointed, or diminish when he is removed. I he former point will be considered in connection with Chapter IX of the Report; and as regards the latter. Sir Rivers Thompson's view is that the work which has to be done in the office in connection with a given number of cases remains the same, whatever may be the number of Deputy Collectors employed in deciding them, while, as the number of Deputy Magistrates and Deputy Collectors increases, an increased number of mohurirs is required to attend upon them in Court. In the purely administrative work of the Excise, Income-tax, Road Cess, and other similar departments, it is no doubt the case that an increase in the number of gazetted officers in no way increases the work of the office. Indeed, any change which it makes should be in the other direction, as witli a fall staffer gazetted officers less need be left in the liands of the subordinate staff. But, however this may be, a certain number of Deputy Collectors must be employed in every district, and the chief objection to the present system lies in the fact that a considerable number of clerks and mohurirs, whose services are in fact permanently required', are precluded from counting their service as qualifying them for persion. They doubtless generally look forward to getting appointments on the per- manent staff, but many years may elapse before they succeed. To a man placed in this position the temptation to provide for his old age, not by living more ( 15 ) econonucally than Ins neighbours, but by improper means, is considerable, and it is very desirable that the number of temporary appointments should be greatly reduced, if such appointments cannot be got rid of altogether. 'I'he matter is one on which further enquiry is necessary, and the Board of Eevenue will be consulted ; but what occurs to the Lieutenant-Governor as possible is to bring upon the permanent establisliment the smallest temporary staff which has in each district been employed at any time during the years 1884-85 to 1886-87 to determine what is to be regarded as the normal staff of gazetted officers for each district, and to lay down the rule that, when there is a staff of Deputy Collectors in excess of the normal scale, the employment of two extra clerks only shall be allowed for each addi- tional Deputy Collector. 25. With reference to paragraph 174 of the Report, the Board will be asked to consider the expediency of abolishing the use of rubakaris in such cases as those there noticed. The Lieutenant-Governor concurs with the Commission in condemning the practice of wasting time over formal correspondence between District Officers and their subordinates at head- quarters. When a written communication is necessary it can be made either by means of a memorandum which may form part of an English file or vernacular " wa^/^e," or by means of an entry in an order-book. He also agrees with the Commission in thinking that when a revenue petition is on the face of it obviously groundless, it might with advantage be rejected without a reference to the officer whose proceedings are appealed against ; but the degree of relief which this change of practice — if it be a change — would afford to executive officers and their establishments must depend upon the number of cases in which obviously groundless appeals are preferred ; and this is a point on which no definite opinion can be formed. In many instances, how- ever, really groundless appeals include allegations which, if substantiated, would justify the reversal or modification of the order appealed against, and in all such cases it is necessary that a report, meeting in detail each separate allega- tion, should continue to be called for. 26. In paragraph 176 the Commission begin by remarking that the great reductions in routine work which their proposals will help to bring about cannot be fully carried out unless certain changes are made in the system at present followed in allotting gazetted officers to districts, and they express the opinion forced upon them by long experience that Government is not fully acquainted with the requirements of various districts. They point out (what is perfectly well known to Government) that, during the unhealthiest part of the year, districts are sometimes undermanned, and are apparently of opinion that the strength of the staff attached to each district should be absolutely fixed ; or, in other words, that no officer should ever be removed from a district without another being sent to take his place. As the Government is in constant communication with Commissioners and District Officers throughout the Province on the subject of their requirements, Sir Rivers Thompson is unable to concur with the Commission in attributing to insufficient information on the part of Government the fact that the staff at the disposal of District Officers is often reduced to an embarrassing extent during the hot weather and rains. 'J'he cause lies in another direction. It would no doubt be a great advant- age, from an administrative point of view, if the numerical strength of the staff of gazetted officers attached to each district could be absolutely fixed ; but as the number of officers absent on leave, through sickness and other causes, is much larger between April and October than during the rest of the year, this result could only be attained by keeping up a reserve of unemployed officers during the cold-weather months. The fact simply is that the Province is under-officered : that is to say, it has not such a staff of covenanted and uncovenanted officer's as is necessary to ensure that each district shall at all seasons be fully manned. Hence it frequently happens, between the months of April and October, that an officer has to be moved from one district to another, not because he was not wanted where he was, but because he is still more wanted somewhere else. The District Officer, whose staff is thus depleted, naturally complains, and the Commissioner supports his representations ; but the Government bas not a man at its disposal and can do nothing, not because it fails to recognize the reasonableness of the complaint and deplores it, but ( 16 ) because the district from which the officer has been moved could only be relieved by causing still greater inconvenience to some other district. 27. In paragraphs 178 and 179, the Commission propose that one of the Deputy Collectors, attached to the Sudder station of each large district, should be nominated and officially recognized as Personal Assistant to the Magistrate and Collector. His duties would be — I. — To supervise the preparation of all returns, statements, expla- nations, and regular periodical reports, and submit them to the proper authority under his own signature The periodical reports would of course be laid before the Collector in draft, and revised, curtailed, or added to by him as he mijrht desire. II. — To see that all explanations and " kaifiyats " are punctually given by the record-keeper, nazir, or other amla from whom they are due to the officers who have called for them, not merely to the Collector, but also to the Deputy Collectors in charge of the departments to which the kaifiyat refers. III. — To receive all petitions on the revenue side of the office (unless the District Officer should prefer to do this himself, as he per- haps usually would in the lighter districts), submittino' the important ones to the Collector for orders, making over those referring to any particular department to the Deputy Collector in charge of that department, and passing orders himself on all petitions in the General Department which he is competent to deal with. IV. — To see that all cases are promptly brought up for orders before the officer on whose file they are pending. V. — To issue reminders to sub-divisional officers and others subordinate to the Collector-Magistrate ; to issue routine orders to Sub- Deputies, canoongoes, ameens, and other officers in charge of field-work and local enquiries ; and to see that they submit their reports without undue delay, bringing to the Collector's notice all instances of persistent negligence or procras- tination. VI. — To submit under his own signature replies to all routine letters and communications. VII. — To supervise the distribution of current work among the amluy and to see that each man does a proper amount of work, thus guarding against the tendency to ask for special establishments and temporary clerks whenever any extra work has to bo done. VIII. — To see that all registers and records are properly kept up and entries punctually made, and specially to guard against delays on the part of the record-room amla in furnishing copies or returning documents to the public, and in producing records for the inspection of the courts. IX. — To sign all contingent, travelling allowance and other bills. X. — To submit to the Collector notes when required on stamp cases, claims to money in deposit, opening of separate accounts, and similar matters. The Personal Assistant, it is said, would be the recognized head of the office, responsible for the proper working of all its parts, and the medium of communication between the District Officer and his ministerial staff, current duties being thus centralised in the hands of an officer whose standing and authority would command the respect of his subordinates and the confidence of his superiors, and who might fairly be expected to be above the dishonor- able practices which, it is said, are too common under the sway of sheristadars, peshkars, and men of that stamp. The Personal Assistant should, wherever this is practicable, be a Deputy Collector of one of the higher grades, and his duties might, as a general rule, be combined with those of the treasury officer. In at all events ten of the smaller districts the appointment of a Personal Assistant is not considered necessary. The aUmiuistratiou of separate departments would be distributed as at present ( 17 ) amongst the whole staff of Deputy Collectors, the Collector retaining the general super\'ision of the whole, and in small districts the direct manage- ment of certain branches of work. 28. At jjresent the treasury officer, against the original intention of the arrangement, is obliged by the necessities of the case to take his share of criminal work, and is placed in direct charge of one or more branches of the revenue administration. If he were relieved of these duties, it would become neces- sary that some one else should do them, and this would involve the necessity for increasing the strength of the Subordinate Executive Service, which even at present is insufficient for the work which it has to do. The proposed arrangement would therefore be an expensive one ; and, apart from the expense, Sir Rivers Thompson is of opinion that, from an administrative point of view, it is not desirable to diminish the responsibility and weaken the influence of District Officers by adding another link to the official chain through which their control over actual work must be exercised. He cannot coincide in the Commission's view that the District Officer should be relieved of responsibility for the submission of returns and explanations, and it seems to him very doubtful whether a Personal Assistant would be as com- petent to prepare for the Collector's approval periodical statements, and the materials for periodical reports, as the Deputy Collector in charge of the practical administration of each department. On the whole, Sir Rivers Thompson is unable to accept the Commission's proposal. It is urged in paragraph 1 80 that unnecessary applications for additional establishments would become less frequent if there were an officer in the position of a Personal Assistant, part of whose duty it would be to exercise a close supervision over the distribution of work in all departments. But, on the other hand, it may be reasonably pressed that the Personal Assistant would be a native of Bengal, with whom the tendency would be to make things pleasant for the permanent establishment and to take opportmiities of providing for some deserving candidate for office by making him a temporary clerk. If no check is at present exercised over applications for extra establishment, and if such establishments, when appointed, are not required to do a full tale of work. Sir Rivers Thompson cannot admit that either District Officers or Commissioners are free from blame. A Collector or Magistrate should not at once believe whatever he is told, or accept the theory that officers on his permanent staff are only required to perform the ordinary current duties of his office, but should himself, as far as possible, make arrangements in consultation with the sheristadar or other head of the office for the discharge of such extraordinary duties as may from time to time be thrown upon it. The art of administration consists to a great extent in knowing how to get good work out of subordinates ; and there are, in Sir Eivers Thompson's opinion, few surer signs of lax and inefficient administration in any office than excessive readiness to apply for additional establishments, 29. Paragraph 181 proposes the establishment in each Collectorate of an Enquiry Office, in which should sit daily at certain fixed hours a gazetted officer, whose duty it would be to answer enquiries, direct persons where to go and what steps to take to get their business done, send for and enquire into complaints of delay, extortion, or neglect of duty on the part of any employe, and see that copies were promptly given, documents returned, searches made, and the business of the public disposed of without delay. The Commission do not suppose that the establishment of such an office would at once have the effect of protecting ignorant people from extortion and unnecessary delay, but they express the opinion that if the Collectors took some little trouble about the matter on the outset, and had the nature and advantages of the Enquiry Office made thoroughly well known, it would not be long before the people would flock to it for information ; and the knowledge that any delay or attem^it at taking bribes might at any moment be brought to the notice of the Enquiry Officer would, they think, have a powerful tendency to put a stop to abuses. 30. Sir Rivers Thompson is disposed to fear that the unwilling- ness of injured parties to complain, which at present is the principal obstacle to the suppression cf abuses, would not disappear even if an officer were specially set apart for the receipt of complaints. In many cases, ( 18 ) too, it would probabl}^ be difficult to spare a gnzetted officer during a fixed period each day for the hearing of complaints which might or might not be presented. However, before expressing a decided opinion on these points, the B(iard of Revenue will be requested to consult some mofussil officers of experience upon the proposal. 31. The concluding paragraphs of Chapter IX- Nos. 182 to 188 — deal with the Commissi"ii's important proposal to amalgamate, as far as possible the several separate establishments at present kept up in the office of Collectors, Magistrates, and Commissioners. At present there are in all such offices two separate departments — the English and the vernacular — working independently of each other. " This state of things," they observe in paragraph 182, " like so many other details of our present administrative system, has grown up by degrees during the lapse of years without its real character having been perceived. At first nearly all the work of To Hectors was carried on in the vernacular ; even returns and reports to higher authority being submitted in that form. The natives were almost entirely ignorant of English, and it seems to have been the custom to employ Eurasians to perform such small portions of the work as required to be done in that language. These men, though able to speak tbe native languages, were not, as a general rule, able to read Persian and Bengali documents or accounts with the necessary fluency There thus arose a sojt of tacit understanding that it was necessary to keep up two sets of officials — one for the English work, the oth.r for the vernacular ; and among the men themselves it got to be a fixed idea that those entertained for the one class of work were not expected, or in fact authorised, to know anything about the other. As the years went on and the number of natives acquainted with English increased rapidly, the old type of Euriisian clerk got by degrees elbowed out, and there are not now many men of this class employed in mofussil offices in these provinces. When the English-speaking Bengalis took their place, the theory that the clerks in the English office were not expected to know anything about the vernacular became practically untenable. It is nevertheless clung to by many of them, as well as by the amla of the vernacular establishment, and the President of this Commission remembers more than one instance during his service of Bengali clerks objecting to take up and trans- late papers in their own vernacular, on the ground that it was not the worK for which they had been engaged. There is also some but not much weight in the argument which has been urged on us from certain quarters that educated Bengalis in the present day devote themselves chiefly to the acquisition of English and neglect their own language. However true this may be— and we admit that thern is seme truth in it— we do not suppose that any of them would find any practical difficulty in reading Bengali documents, or that, if they had to choose between working in the vernacular and losing their appointments, they would hesitate to accept the former alternative." The practical advantages to be anticipated from the proposed amalgama- tion of establishments are thus stated in paragraph 1*^4: — " There are strong reasons for abolishing all distinctions between employes working in English and those working in vernacular, as well as between those who perform magisterial and those who perff )rm revenue duties, and for having in the sudder office of each district only one staff of ministerial officers. "One of the strongo'st of these reasons is the double work that goes on under the present system. All the numerous returns now submitted by District Officers to Government, the High Court, and the Board are in many districts first prepared in the vernacular by extracting the necessary facts and figures from registers and the records of eases When the return, together with the necessary explanations, has been thus prepared, it is r^ad out to one of the clerks in the Enghsh office by the mohurir, and he writes it down in English. The same process is followed in many districts in respect of kaifiyaU or reports, which are first drawn up in vernacular from the original materials by the record-keeper, taujih navis, or their assistants, and then taken into the English office to be translated. The reverse process also takes place. When an order comes from higher authority in English, or when the Collector himself writes an order in that language, it is often taken into the English office to be translated into vernacular theoretically for the information of aniln, who, though they in many instances understand English, still keep up the old fiction of being expected officially to understand only their own vernacular. In making these remarks we would not be under- stood to say that translations are never required to be made ; on the contrary, all orders intended to be understood and acted upon by the general public will of course still require to be translated. What we object to is merely translations from one branch of the office to another, which result in everything having to be done twice over at great waste of time and money, much of which might be avoided by the introduction of a simpler and more economical system. Numerous examples have come under our notice of the evil effects of the dual system, all tending to show how it multiplies work, causes delny, and enhances the difficulty, at all times great in a district office, of fixing responsibility for mistakes." In the Magistrate's office, it is said, the post of the sherJ.-^tadar was amalga- mated with that of the head clerk in 1862, but the rest of the establishment con- tinued to be divided into ^wo separate branches, and the result has been that tho ( 19 ) head clerk and sheiistHdar practically confines his attention to the English office, all vernacular work being left to the peshkar or head mohurir — an officer on comparatively low pay. 32. If the Commission's proposal be adopted, the whole of the Collector's establishment, with the exci;ptiori of certain special departments, wliich ar« separately considered, will be amiiluamated with the whole of the Magistrate's establishment in a single gi'a(ie.i staff, each member of which will be available for employment in any department of the amalgamated office- Some of the highest grades would no doubt have to be reserved for picked men ; but, except in cases of special merit or demerit, promotion from one grade to another would, up to a certain point, amongst fully qualified officers, be regulated by seniority, and each member of the staff would be required to work as occasion arose, either in English or in the vernacular of the district. The Commission express the hope that if their proposals in this matter be accepted, Collectors will not find it difficult to select from their present staff an establish- ment every member of which will be capable of working both in English and in the vernacular. This view may at the moment be too sanguine, and in any case its realisation must be contingent on the reduction of work by the simplifica- tion of procedure as proposed ; but even if it should, in some districts, be found impossible at once to form a staff, every member of which should be capable of working either in English or in the vernacular, there would seem to be no reason why this qualification should not be regarded as a sine qua von for all future appointments, and, if this be done, the desired result must gradually be attained. Meantime, those members of the graded staff, who do not know English or cttnnot work in the vernacular, may be kept in the lower grades and employed to the best advantage on such work as they are capable of doing. In Commissioners' offices the amal- gamation of the two departments would apparently be a very simple matter. The rates of pay to be fixed for the several gi-ades and the financial aspect of the scheme generally will be considered hereafter in connec- tion with the Commission's eleventh chapter. The previous administrative question, as to the possibility and expediency of amalgamation with a view to the simplification of work and the improvement of the position of the ministerial staff, must first be decided, and the Lieutenant-Governor, subject to an expression of the Board's opinion, need only say at present that the views of the Commission have his approval. 33. Chapter X discusses the economic and social changes which, in the Com- mission's opinion, necessitate a general and systematic revision of the salaries at present paid to ministerial officers. Paragraph 190, with which must be read A ppendix XVI, considers the rise which is said to have occurred in the price of provisions since the last general revision of salaries in the year 186S, and in the following ten paragraphs an endeavour is made to measure the increased expenditure said to be necessitated by social changes in respect of such matters as marriage, religious ceremonies, the employment of servants, dress, the use of conveyances, house-rent, medicine and education. The general conclusion arrived at is that, the cost of living has risen 75 per cent, since the year 1868 ; that there are unmistakable indications on all sides of an upward tendency ; and that though an increase of salaries to the extent of 75 per cent, may be impracticable, the scale should be raised as much in reference to the present and prospective rise in the cost of living as the state of the finances may permit. The Bengali gentleman who sat as one of the members of the Commission dissents from the view expressed in the report on the subject of social changes : — " It shoiild be borne in mind," he writes, " that the amla class includes persons of very different grades of society. Their earnings vary from Rs 8 to Rs 200, and their social aud domestic requirements cannot be fairly represented by a few extracts from the replies of a few officers of the highest grade, or of officers in the Subordinate, Executive or Judicial Service. Details about clothing, domestic servants, marriage expenses of a slieristadar on Rs. iOO, or of a Deputy Collector or Subordinate Judge have Uttle or no relation to the requirements of a mohurir on Rs. 12 or Rs. ^0 ; so that the statements of such officers, as extracted in this chapter, are of little value If they do anything they serve only to mislead- In this country domestic requirements vary, not according to official rank or pay, but according to caste. A Satgope mohurir on Ks. Irt is much better off in his circumstances because his requirements are less than those of a Brahman or a Kayast on twice that pay. The former, generally speaking, maintains no relatives ; the latter is bound by th^ rules of his community to support many. So that returns of domestic estabHshment ( 20 ) obtained from different grades of ofBeers irrespective of their caste cannot but be delusive. » » » * j demur to the marshalling of figures which are prima facie not correct, and can serve no good purpose in arriving at a correct conclusion." 34. Sir Rivers Thompson entertains the belief that in the classes from which amla are taken, as in most other classes of the commu- nity, the standard of comfort has in recent years risen, and will continue to rise in the future ; but the question whether this is so or not is not, in his judgment, one which it is necessary for Government in the present con- nection to consider. From the innumerable applications which come before the Government for employment in the public service in all its grades and departments, there can be little doubt that the supply of well qualified and educated men far exceeds the appointments which are at the disposal of Government. So long as the salaries offered suffice to secure the services of competent men, and do not fall conspicuously below the emolu- ments which similarly qualified jDersons can secure elsewhere, the presumption must, he thinks, be that the present scale of pay is sufficiently high. It is not of course necessary that the salaries of Government servants should be equal in amount to the incomes which may be secured by successful private enter- prise, because the certainty of the former and the prospect offered of a pension on retirement materially affect the question. 35. The report does not state how the prices given in Appendix XVI were obtained, but it has been ascertained demi-officially that those of the year 1868 were mainly taken from the statement of prices given in the Jail Administration Report. Those of the year 1884, it is said, were taken from returns received from a large number of persons consulted by the Commission ; but the statistics so obtained were supplemented, and, where necessary, modified in accordance with the result of enquiries addressed to respectable dealers and others. It is apparent therefore that the figures cannot be accepted as unquestionably correct. Moreover, the. prices of individual years depend so much on good or bad harvest and other temporary causes that it would, in any case, be necessary, in order to estalalish a permanent rise of prices, to compare not two single years but two series of years. The following table, compiled from the Jail Administration Keports for the years 1868 to 18&5, exhibits resxilts differing widely from those shown in the report. A. Statement showing the prices per maund of the principal articles of food used in the Jails in Bengal from 1868 85-86. The Commission have rightly omitted from consideration the fact that the receipts of the Registration Department exceed its expenditure ; as this fact cannot in any way affect the adequacy or inadequacy of the salaries paid t > the clerks and mohurirs for the services which they render, or the amount of work which each man may fairly be expected to do. In respect of numerical strength, they recommend a revision of district office establishments with reference to the amount of permanent work in each. The first conclusion which Sir Kivers Ihompaon draws from the comparison made between the figures of the years 1865-66 and 1885-86 is that in the former year, when the system was still in its infancy, the establishments employed were unnecessarily large, and had not nearly sufficient work to keep them fully occupied. On looking into the figures of the year 1885-86, he finds that for temporary establishments in districts, the Accountant-General's revised estimate of expenditure is Rs. 6,000. For section-writing in 1885-86 there is no separate estimate, but the figures of previous years seem to show that Rs. 5,000 would not be too high a figure to take. 'J here is thus a total of Rs. 11,000, which may be taken as equivalent to 45 clerks and mohurirs employed throughout the year on Rs. 20 a month. If 45 be added to the total establishment of 302 clerks and mohurirs mentioned above, the average number of deeds disposed of by each will be reduced from 700 to under 600. There is, in the Lieutenant-Ciovernor's opinion, nothing in these figures to indicate that the present establishments are numerically insufficient ; but, on the other hand, no reduction of the total numerical strength can probably be hoped for unless the changes of procedure discussed in para- graph 48 should be carried out. In respect of numerical strength, therefore, no general order seems to him to be at present necessary or expedient. Attention having been called to existing inequalities, it will rest with the Inspector-General to deal with individual cases in detail, on the general principle that the permanent establishment siiould only be sufficient to dispose of the number of deeds likely to be presented when work is com- paratively slack, busy times being provided for by employing temporary hands. 51. As regards salaries, Sir Rivers Thompson cannot admit in general terms that Ks. 30 is insufficient remuneration for the very simple duties which a clerk in a registry office has to perform ; nor does he think it advisable that the distinction between clerks and mohurirs should in this department be abolished, as such a change would involve the necessity of paying numerous men who are only required as copyists of vernacular documents at a rate sufficient to secure the services of persons of superior qualifications. At the same time he recognises the expediency of paying even the most mechanical workers a salary on which they can live honestly in tolerable comfort, and of relieving the officers of a higher grade from the feeling that in thu department to which they belong they are worse off und have fewer chances of Commissioners' offices. ( 27 ) advancement than they would have had elsewhere. In order to secure these ends, the Lieutenant-Governor will favourably receive a proposal to raise to Rs. 20 the salaries of all those mohurrirs who at present draw less than that sum. As regards clerks, he thinks the existing situation can best be met by including them in the graded establishment proposed for District Officers in paragraph 31 above. Jhose of them who efficiently do their duty will then gradually rise to the same position as equally qualified clerks in other departments ; and to any man of exceptional capacity, the higher grades, in which appointments must always be made by selection, will be open. When clerks in registry offices have thus been placed on an equality with those of other departments, it will no longer be necessary to regard theui as having exceptional claims to Rural Sub-Regi^trarships. The grade in which each clerk should be placed must be a matter for separate consideration. If the introduction of a graded stafE in the offices of Magistrates and Collectors should on enquiry prove to be impracticable or inexpedient, the subject of the present paragraph may call for reconsideration. Eut it must be borce m mind that rural offices are likely to increase in number, and when the duty of selecting persons to fill these appointments is left to local officers, "they will have the means (;f duly recognising from time to time the services of deserving head clerks. 52. Chapter XV discusses the necessity of maintaining the establishments hitherto kept up in district and divisional offices for the disposal of correspondence connected with municipalities. The Lieutenant-Governor does not thirdi that the duties of which a list is given in paragraph 292 are of such a character as to necessitate the permanent employment of a special establishment ; but pending final orders on the proposed general reorganization of both work and establishments in the offices of Commissioners and District Officers, he is prepared to sanction temporari- ly the establishments shown in the margin in accord- ance with the recommendations of the Commission. With respect to the 24-Pergunnahs district separate orders have been issued. All other municipal establishments and allowances to clerks in divisional and district offices will cease from loth April 1887, from which date the orders of Government in the Municipal Department of 3rd October 1886 will cease to have effect. 53. Paragraphs 294-95 discuss the proposal to introduce a system of competitive examination for clerkships in the principal provincial offices in Calcutta. This subject will be considered in the Judicial Department, which is already in correspondence regarding it with the Government of India. 54. The Lieutenant-Governor takes tliis opportunity of thanking Mr. Beames and his colleagues for their thorough investigation of this impor- tant subject, and for their full and valuable Report. He has no doubt that their labours will result in the introduction of very useful reforms in the work and administration of our public offices, and in the improvement of ministerial establishments. 55. In conclusion, Sir Rivers Thompson desires to express the obligations of Government to the Inland Revenue authorities of in England, and especially to the gentlemen named in the margin, through whose courtesy Mr. Grimley, during a brief visit to Somerset House, was enabled to acquire much valuable information regarding the English systems of administration in the Excise, Stamps, and Income-tax Departments. By order of the Lieutenant-Governor of Bengal, Division. No. Salary. Presidency { Burdwan Patna 1 1 1 I Bs. eo 40 so so District offices. District. No. Salary. Nuddea 1 HooKhly 1 Burdwan 1 Es. 4(1 40 40 Mr. W. H. Cousins, Secretary. „ J. S. Puroell, Controller Stamps. ,, Elliot, Assistant. K. H. WILSON, Offg. Secretary to the Govt, of Bengal. W. LeB.— Beg. No. 8009C— 794— 22.4.87. ^. »'■'.■■ "J EEPoirr H S/\LAEIES COT^Jdi » APPODiTED BV TiJE rCYEUN^ 4 3 j'-i rs, ^--i' -|{diicrc the galarics of ^Itnistciird ©fficcro, zlco^amibi: the £m\m cf business in (Excoitibc ©fficc5, 1885-80, ■ r- .V. ^ Calciiit.t: .SECRETARIAT rRF'-. il ^ ^