HJ 
 
 IC-NRLF 
 
 RB 
 
 fllS 
 
A GREAT 
 
 INDIAN PROBLEM 
 
 AND A 
 
 SUGGESTED SOLUTION 
 
 BY 
 
 RAI BAHR QANQA RAM, C.LE. 
 
 (Late of P.W.D., India, retired). 
 
 1911. 
 
A GREAT INDIAN PROBLEM 
 
 AND A 
 
 SUGGESTED SOLUTION 
 
 BY 
 
 RAI BAHR QANQA RAM, C.I.E 
 
 \| 
 
 (Late of P.W.D., India, retired). 
 
 LONDON : 
 
 S. M. WILSON, PRINTER, GOLDERS GREEN. N.\V 
 1911. 
 
PREFACE. 
 
 What is the Indian Problem? It has two aspects. f 
 
 (1) In Great Britain it appears to be a spirit of " unrest >r 
 
 and "discontent." Now and again, one sees in J the 
 London and Provincial newspapers, the ugly words 
 "Sedition in India." 
 
 m 
 
 (2) In India, the problem is one that daily presses upon 
 
 the millions of its jpeople, the problem of making Jtwo 
 
 ends meet ; of the food supplies for the ever growing 
 
 population, and wherewithal to buy the needs of life ? 
 
 Where there is smoke, there is fire, and there is a cause 
 
 for 'unrest" and " discontent," but it is Economical and 
 
 not Political. A great solution lies, in my opinion, as I will 
 
 attempt to show in this pamphlet, in the development of 
 
 the produce of land, and in freeing the cultivator from the 
 
 harassment and hardship of the present system of cash fixed 
 
 payment, according to a periodical or any kind of assessment. 
 
 Before proceeding to outline my scheme in somewhat 
 
 greater detail, I will here just say that from the knowledge 
 
 of my own countrymen, I firmly believe that a revision of 
 
 the Government of India's Land Revenue Policy in some 
 
 accordance with my proposed solution of the problem will 
 
 speedily lead to a development of land produce which 
 
 will tend to alleviate, if not terminate, the "unrest" and 
 
 " discontent," the evidences of dissatisfaction with the 
 
 outward conditions of life. 
 
 W40947 
 
4 LAND REVENUE POLICY 
 
 It does not follow that the method of Land taxation which 
 I propose in the following pages, must necessarily reduce 
 the Indian Land Revenue. Indeed, I shall try to show 
 that under my plan the Revenue must increase in 
 proportion to the growing prosperity of the peasant 
 class. 
 
OF THE INDIAN GOVERNMENT. . _ , 5 
 "UNREST" or "SEDITION." 
 
 During the last five years, what is known in London as 
 "The Indian Political Problem" has come prominently 
 before the public. Much has been said and printed upon the 
 so-called "Unrest" (and even "Sedition") in India. 
 
 A proper definition has never been given of the word 
 "Sedition," and among the various definitions, a most 
 eminent judge once described "Sedition" as meaning dis- 
 affection, and disaffection to mean want of affection. 
 
 There were not wanting people who defined it as meaning 
 a desire on the part of the people for a change of Govern- 
 ment. This definition I must, as a true son of India, most 
 emphatically protest against, and history will bear me out in 
 this assertion. 
 
 As we all know, India has never been one nation. It has 
 always been a home of diverse religions and castes, whose 
 mode of living, habits and thoughts, were so varied 
 that it would be impossible to mould one homogeneous whole 
 out of them, and to pick out a section fit to govern the 
 entire country. Under these conditions foreign rule was 
 inevitable ; it was the destiny of Providence that a foreign 
 power 'should govern the whole of the country. In the 
 circumstances, who can deny that England was the best of 
 all countries for the purpose ? Yet it would be shutting our 
 eyes against facts, if we were to deny that there was no 
 unrest in India. Admitting this to be the case, it is proposed 
 the cause and offer some practical suggestions to remedy it. 
 
LAND REVENUE POLICY 
 
 In the first place, I am convinced that this " unrest" has, 
 in part, arisen from the natural sequence of trade intercourse 
 with the more highly civilized western nations, which has 
 in turn created financial difficulties hard to cope with, 
 inasmuch as the natives of India have more readily grasped 
 the art of spending money than that of making it. This 
 being so, it will be to the advantage of Government as well 
 as the people, for the former to do all that lies in its power 
 to enable the latter to earn more. My solution of the 
 problem is based upon this fact and aims at protecting the 
 people from the temptation to spend more than they can 
 afford when they happen to get an abundant harvest 
 
 THE PROPOSED SOLUTION. 
 
 Tithe, not Tax, is the principle of my plan. As things now 
 stand, the land tax is assessed for a period of 20 to 30 years 
 ahead, based on the average of production in the past, and 
 this tax has to be paid yearly, a fixed sum, irrespective of 
 crop values, so that in a lean, or worse still, a famine year, 
 the poor peasant has ruin staring him in the face. It is this 
 system that has bred the Indian money-lender in whose 
 grip, so many poor peasants are paying exorbitant interest 
 of a cumulative character. 
 
 Providence of course sends "fat " as well as " lean " years, 
 but the reader will understand how the simple peasant is all 
 too easily persuaded to spend the prosperous years' proceeds 
 
OF THE INDIAN GOVERNMENT. 7 
 
 without any thought of the future, the more so in India 
 where marriage and other social ceremonies have such a hold 
 on the minds of the people. Under my proposed plan, the 
 peasant would be encouraged, and recourse to borrowing 
 discouraged. The peasant would not have to face the heart- 
 breaking mortification of receiving a demand for Govern- 
 ment revenue, amounting to as much as the whole of, or 
 even more than, the entire value of his crop in a lean year. 
 
 This is the cause of the so-called "unrest," which is, in 
 other words " discontent," but by no means anarchy or desire 
 for change of Government. 
 
 Self-preservation is the first law of human nature, all the 
 world over. It is not the privilege of any one race, nor can 
 any one nation be deprived of this natural right. 
 
 To illustrate this point more clearly, may I ask the reader 
 how he would feel if at the end of a disastrous year's trading, 
 or professional work, he were confronted with a fixed and 
 unescapable demand for payment of an amount of Tax based 
 on a profitable year's working, or even on five years average. 
 
 The position of the average British workman, whose 
 earnings make him a prince in comparison with the Indian 
 peasant, may be quoted as further illustration of the need 
 of some such plan as mine for the payment of Taxation. 
 
 The idea of compelling yearly payment of Tax in a lump 
 sum by the British workman would be rightly derided as 
 
8 : LAND REVENUE POLICY 
 
 an impossible one, and it is proving an almost impossible 
 one in the case of the poor Indian Tax-payers. 
 
 THE OPINION OF REVENUE OFFICERS OF THE 
 GOVERNMENT OF INDIA. 
 
 The opinion of Revenue Officers themselves of the in- 
 equitable and haphazard working of the present system may 
 be quoted in support of my plea for sympathetic considera- 
 tion of the present state of affairs. 
 
 In 1902, Lord Curzon published a resolution in'the formjof 
 a book, entitled " Land Revenue Policy of Indian Govern- 
 ment." It was the outcome of a memorial signed by 'several 
 experienced old administrators who had served in India, as 
 Revenue Officers, prominent among them being Jthe late 
 Mr. R. C. Dutt. The pith of the recommendations contained 
 in this memorial was that the present Land Revenue system 
 of spasmodic assessment, over short periods ranging from 20 
 to 30 years was calculated to retard progress, was pressing 
 very heavily on the landowners, especially when the crops 
 failed owing to climatic conditions, and that the remedy for 
 meeting this evil as well as to bring prosperity to the 
 agricultural class was [permanent settlement of Land 
 Revenue. On this question the Government of India 
 
OF THE INDIAN GOVERNMENT. 9 
 
 publication above referred to went most exhaustively into 
 every detail, but only arrived at the conclusion that the 
 remedy pointed out by the memorialists did not meet the evil, 
 and therefore the status quo must stand. This, despite the 
 frankness characteristic of British statesmen in the following 
 admission in Paragraph 39 of that Resolution : 
 
 " In thus defining their policy, the Government of India 
 would not desire to claim for the Land Revenue system of 
 British India an exactitude or freedom from blemish to which 
 it cannot pretend. Historically, it owes its origin to practice 
 inherited from the most decaded period of the Native rule, 
 and its form to changes made slowly and not without 
 mistakes by men who were aliens in the country, and 
 who could only with difficulty and by slow degrees assimilate 
 the requirements, or enter into the feelings of the people . . 
 
 "Logical completeness or simplicity cannot be expected of 
 a system born of such surroundings, Japplied to such manifold 
 conditions and to so heterogeneous a population .... Indeed, 
 the one claim which the Government of India would decline 
 to make for the Land Revenue system of this country is that 
 it cannot be properly regarded as a science at all." 
 
 As showing the importance to India of the subject dealt 
 with in this pamphlet, statistics show that no less than 65.10 
 per cent of the population depends upon Agriculture. 
 
10 LAND REVENUE POLICY 
 
 It will be useful, indeed, to classify India's population as 
 given in Whitaker : 
 
 Earth work and general labour (not agriculture) 6.10 
 Provisions of food, drink and stimulants ... 5.70 
 
 Provisions of textile fabrics and dress ... ... 3.80 
 
 Personal, household and sanitation ... ... 3.64 
 
 All other occupations ... 15.60 
 
 Agriculture 65.16 
 
 Total 100.00 
 
 There are people who allege that Indians are becoming 
 poorer and poorer under British Rule, while on the other 
 hand statisticians seek to prove by actual figures of Trade 
 Returns, that so far as money goes, India is getting richer 
 inasmuch as it receives an amount of gold and silver, that 
 far outbalances the exports and imports. 
 
 Both sides of the questions are correct, the former because 
 in olden times the Indians could live much more cheaply on 
 their home produce, and their wants in luxuries were almost 
 nil. The statisticians are correct because their conclusions 
 are based on figures which cannot be disputed. But they 
 ignore a very pertinent factor in the situation, namely, that 
 in common with the rest of the world, in whose contact we 
 have been brought by the British Rule, the purchasing power 
 of a given sum is decreasing, while at the same time the 
 expense of living is increasing. 
 
OF THE INDIAN GOVERNMENT. 11 
 
 Granting again, that the least wealthy classes of the Indian 
 population is desirous of living on a better plane than hitherto, 
 is that a thing to be discouraged ? Does not that indicate a 
 demand for Western manufactures ? Is not this progress of 
 the people advantageous to both the Indian Revenue and the 
 British trader ? Certainly it is ! 
 
 Wealth is a matter of comparative degree, and in India 
 there is the same progressive attitude towards things that 
 tend to greater comfort and convenience, though in a lesser 
 degree than in England and other countries, so that you will 
 see the " Unrest " in India is neither Political, nor Religious, 
 but Economic. It affects the whole of the country, and 
 chiefly the agricultural population, for although 65% are 
 directly supported by agriculture, the bulk of the remaining 
 35 are indirectly affected by the fortunes of the larger 
 population. 
 
12 LAND REVENUE POLICY 
 
 THE GOVERNMENT AND INDIA'S CHIEF 
 INDUSTRY. 
 
 While agriculture is by far the most important occupa- 
 tion of thejpeople [of India, jj^the Government has in the 
 past done [scarcely |, r anything to improve this greatest of 
 all industries of the population, although a good part of 
 Revenue has been spent on education and other necessities 
 of the people. 
 
 Great credit is due to lyord Curzon for being the first to 
 recognise practically the importance of the agricultural 
 interest. It was he who inaugurated an Agricultural 
 Department in each Province, and these Departments are 
 doing good work, but will do still better under an improved 
 system of Taxation, the mere method of collection of which 
 at present handicaps all progress. 
 
 Out of a surveyed area of 621 million acres in 1908 and 
 1909 there were 
 
 268 million acres cropped or fallow. 
 82 forest. 
 158 ,, not cultivable and 
 
 113 ,, ,, cultivable waste. 
 
 In respect of the last-mentioned area of 113 million 
 acres of cultivable waste land, I believe that the system 
 of Tithe instead of Assessed Taxation I suggest in this 
 pamphlet would in great part transform into cropped or 
 fallow land, producing more Revenue for the Government 
 and more employment for the people. 
 
OF THE INDIAN GOVERNMENT. 13 
 
 WHAT IS THE INDIAN LAND REVENUE? 
 
 Is it an income tax ? No income tax in the world that 
 has ever been levied amounts to as much as 50 per cent, 
 or 62| per cent, including cesses of the landowners income. 
 It is admittedly not an income tax in the ordinary acceptance 
 of the term, but is a share of the produce that a super-land- 
 lord would take. This right of Government participation in 
 the produce of land has been handed down to the British 
 Government by legacy from India's ancient rulers. The 
 right is not questioned. All that we have to consider is 
 the manner of collection which may be fair to both, and 
 least oppressive to the poor 
 
 In olden days y this " share " was taken " in kind " and 
 not in cash. The old system had its disadvantages, yet it 
 had its advantages too ! Among the latter was an all- 
 redeeming feature which is absent from the present system, 
 that is the cultivator retained his share, however small. Even 
 in a lean year there was something left for him. 
 
 If the season was favourable and the harvest a good one, 
 the authorities (" Sirkar" as we call them), were welcome to 
 their bigger f share, but after all it was only large in pro- 
 portion. 
 
 On the other hand if the crops failed, the " Sirkar " shared 
 in the loss. If through failure of rain or other calamities, 
 there was no produce, Government did not enforce payment 
 of a share when there was nothing produced by the earth, 
 
14 LAND REVENUE POLICY 
 
 a system which was eminently fair, so fair that the 
 authorities were never blamed b}^ the people for failures^in 
 which they were also losers.^ 
 
 Unfortunately, this equitable custom of levying taxation 
 was superseded by a system that now calls for a yearly cash 
 payment of a sum fixed by *' Periodical Assessment," based 
 on the yearly average yield for 20 to 30 years. True, it 
 allows quite [fairly an average over both good and bad 
 years, but the basis is compounded on from 50% to 83% 
 of the landlords' rental, as well as on the basis of from 
 one-tenth to one-fifth share of the gross produce of the land. 
 
 THE GOVERNMENT'S OWN OPINION OF THE PRESENT 
 LAND TAXATION. 
 
 I do not think I can write more strongly than what 
 the Government itself has admitted in condemnation of this 
 system in the resolution : '' The gross produce standard, 
 while it favoured more -fertile lands, pressed with extreme 
 severity on the poor. The truth is that the Assessment of 
 Revenue is subject to so many complicated and varying condi- 
 tions that any attempt to reduce it to any exact mathematical 
 proportion, either of gross or net produce, would not only be 
 impracticable but would lead to the placing of a burden upon 
 the shoulders of the people from which, under a less rigid 
 system, they are exempt.' 1 
 
OF THE INDIAN GOVERNMENT. 15 
 
 MY SUGGESTION. 
 
 My plan involves the abolition of the present I^and 
 Revenue System altogether, substituting a Produce Tax of 
 One-sixth of the value of each, and every, product of the 
 land, including cereals, live animals, hides and skins, on 
 everything, in fact, which is dependent upon the land. 
 This Duty I should charge on all such produce brought to the 
 Railway Station, whether it be for Provincial consumption, 
 for transfer from one Province to another, or for export to 
 other countries, exempting only a certain local radius intended 
 to cover home consumption. 
 
 I would now like to ask the reader if my proposed plan, 
 founded on the eminently fair old-time payment of a tithe 
 is, or is not, a satisfactory solution of the problem ? Is 
 not that principle of Government a sound one ? Which gives 
 the right to share in the vicissitudes of the people under 
 its care ? And are not the present vicissitudes of India, 
 principally those connected with the fortunes of the people, 
 largely dependent upon the produce of the land ? A 
 simple system it is true, but its simplicity makes it all 
 the more practical. This tithe system was brought to my 
 mind one day while reading the annual budget statement 
 
16 LAND REVENUE POLICY 
 
 and trade review of the year. I noticed that the export 
 of the products of the land was over 100 millions. Now, 
 I said to myself that if it was admitted that the Govern- 
 ment's share in this produce of the land was as much as 
 one-fifth, then there was 20 millions revenue to be obtained in 
 this manner straight away. Twenty millions was the 
 total Land Revenue shown in the budget statement. At 
 once it occurred to me that this was a simple way of 
 collecting the Land Revenue. Why go into the intricate 
 and oppressive details of the present system of Revenue 
 collection, when by imposing a simple Produce Export 
 Duty equal to one-fifth the value the Government could 
 collect the same amount ? In other words, why not charge 
 only the surplus and leave the home consumption free. 
 Further careful consideration of the matter served to 
 convince ^me more and more, that this method would 
 eliminate all the imperfections of the present system, whilst 
 still securing a proper} share mathematically and auto- 
 matically calculated, and at the same time leaving free a 
 liberal share for local consumption of the produce of each 
 man's land. 
 
 The total Land Revenue as at present collected by the 
 Government of India in British India is 20 millions sterling. 
 The Native States collect a total of 15 millions gross. 
 
OF THE INDIAN GOVERNMENT. 17 
 
 No figures are available to show how much of this w 
 land revenue, but for the purpose of this pamphlet let us 
 say 10 millions. This makes 30 millions in all. The cesses 
 for the Local Boards for the whole of India would come 
 to about 10%, increasing the sum to 33. Now, supposing 
 we put down 20 as sufficient reserve for famine and 
 other calamities, that brings the total up to 40 millions. 
 If I can prove from Government statistics that by levying 
 an export duty equivalent to one-sixth the value of each 
 man's produce, the duty to be levied at the Railway 
 Station, as I have already stated, I think I shall have 
 made a good prima facie case for the Government to con- 
 sider my proposal favourably. 
 
 POSSIBLE OBJECTIONS TO MY SYSTEM. 
 
 I think it advisable, before proceeding further, to deal 
 with the objections which might be levelled against this 
 system. 
 
 (1). A casual reader of these notes is likely to remark 
 "Oh ! this would at once paralyse trade, because the cost 
 would fall on the buyer." This is quite an erroneous 
 idea, as I shall prove. 
 
 Anyone who is acquainted with the trade of a country 
 which exports the bulk of its produce, as India does, 
 knows what such an additional charge would mean. 
 
18 LAND REVENUE POLICY 
 
 It would mean no more nor less than an extra item 
 to be added to the cost of transit to a certain destination, 
 whether land or sea, as the case ma}' be. 
 
 Owing to our connections with foreign countries, Indian 
 products are in all the markets of the world, and our 
 market rates are governed by the foreign demand. The 
 rate at seaports is net dictated by us, but is dictated by 
 this foreign demand, and the local markets all over India 
 are governed by the rates prevailing at the nearest sea 
 port, minus the cost of transit. In fact, it is a question 
 of supply and demand. Every morning there is telegraphed 
 from the seaports to all the markets and emporiums all 
 over India, news as to the seaports' requirements, and the 
 prices at which the purchasers are willing to buy. These 
 prices are worked backward to all markets, and the ruling 
 rate of each local market is the rate at seaport, minus 
 the cost of transit, i.e., railway freight, insurance, broker- 
 age, commission, etc., etc. If, therefore, a certain percent- 
 age is added to the cost of transit, it only means that 
 the local market would fall by that amount, and the burden 
 would logically, and legitimately, fall upon the producer. 
 
 To make my meaning clear about the working backwards 
 of the rate, take the instance of wheat. When it sells at 
 6 Rs. a cwt. in Bombay, the cost of transit to Delhi being 
 nearly 1 R., it will be seen that when the Bombay rate is 
 6 Rs., Delhi rate is 5 Rs. If another 12 Anas or 1 R. a cwt. is 
 
OF THE IXDIAX GOVERNMENT. 19 
 
 added, the Delhi rate must fall by that amount, and the 
 producer bears the burden. On the other hand, the pro- 
 ducer is freed from all the vexatious collections of Land 
 Revenue and from certain enormous extortions to which 
 he has to submit. 
 
 (2). A second objection is that if the farmer and producer, 
 or whatever you call him, knows beforehand that his 
 product is going to be further taxed 16% for the Govern- 
 ment Exchequer, he would hesitate to sow any crops, and 
 hence agriculture in India would be discouraged. 
 
 In refutation of this argument I have only to bring the 
 reader's attention to the fact that the fluctuation in prices 
 between the times of sowing and reaping crops is greatly 
 in excess of 16 to 20; . At the time of sowing a farmer 
 never knows under the present system of foreign competi- 
 tion what he is going to get for his produce. The rate, 
 I venture to repeat, does not depend on what is 
 produced in India, but upon the demand in the markets 
 of the world. 
 
 Another class, and a very important class too, who 
 would benefit by this system, and for whom ^relief is very 
 much needed (and for whose relief the Government is 
 trying wrong and unscientific channels) is the middle class. 
 The middle class are not producers, but they would 
 automatically benefit under my system, inasmuch as they 
 would then get the products of their districts cheaper to 
 
20 LAND REVENUE POLICY 
 
 the extent of the Produce Export Duty, because the 
 market rate must inevitably fall to that amount. 
 
 The advantages may therefore be thus briefly sum- 
 marised ; 
 
 (1). The Government will be placed in the proud 
 position of being able to announce to the people that 
 they have resolved on a system which taxes the Hxport 
 surplus and not the local consumption. 
 
 (2). The middle class, whose expenses have increased 
 owing to reasons given in the opening part of my pamphlet, 
 will be able to buy the- produce of their districts 16% 
 cheaper a very great boon, indeed. 
 
 (3). The fertile lands will bear a right and proper 
 burden as compared with poor land the reverse is the 
 case now, as so frankly admitted by the Government of 
 India. 
 
 (4). It is admitted on all hands that it is very unfair 
 to exact a fixed demand in a country where produce 
 fluctuates so much, as the result of such causes as failure 
 of rain, visitation of locusts, frost and several others quite 
 beyond human control. It is only in accordance with a 
 law of human nature that we are not grateful if we have 
 to pay less than what is legitimately due from us, but 
 are ready enough to grumble when we are called upon 
 t ) pay what seems too much in a poor year, a law 
 which tells so severely on the peasants. When they get a 
 
OF THE INDIAN GOVERNMENT. 21 
 
 bumper crop, and have only to pay Government a revenue 
 equal to. perhaps one-twentieth of their produce 
 instead t of one-sixth, they naturally spend the rest in 
 festivities, marriages, and other worldly wants. If, however, 
 in any one year owing .to natural calamities, the produce 
 falls short, or [fails altogether, having saved nothing for 
 such unfortunate periods, and having no resources to fall 
 back upon, they run into debt, from which owing to 
 heavy cumulative interest they rarely extricate themselves. 
 
 THE NATIVE STATES DIFFICULTY. 
 
 It is not for me to dictate the precise lines on 
 which the system should be worked. Of course there are 
 difficulties to be surmounted, and amongst them the most 
 formidable one is that in connection with that part of the 
 country which is governed by Native States. But, where 
 there is a will there is a way. 
 
 At one time some difficulty was experienced in regard 
 to the salt produced in Native States as well as in British 
 territory, but the Government saw the necessity of deal- 
 ing with it straightway and passed an Act called the 
 Salt Act. 
 
 In the same way, taking the Government Revenue at 
 20 millions, a Native States Revenue at 10 millions, this 
 system could be easily worked so far as the Land Revenue 
 is concerned A joint partnership with shares 2 to 1, or 
 
LAND REVENUE POLICY 
 
 some system of permit, might be devised by which the 
 producer in a British State would not be allowed to send 
 to a Railway Station in the Native State. These are 
 matters of detail in which it is not meet for an humble 
 person like myself to dictate. 
 
 My suggestions are confined to the making out of a 
 prima facie reason for the Government to consider whether 
 an automatic and indirect working method such as I have 
 here described can not be devised to supersede the present 
 unmethodical, unscientific, and directly oppressive system, 
 pressing chiefly on the poor and favouring the rich, a system 
 which retards the progress of the country, a system which 
 makes the Government interests clash with the cultivators' 
 interests a system which leaves the road open for extortion 
 and bribery by the low official class a system which is 
 not logical in principle, nor equitable in working. 
 
 The plan I am suggesting is a Mathematical Solution 
 of India's Economical problem. 
 
 It involves no loss of revenue and is so elastic that the 
 Government can safely look forward to increment in revenue 
 owing to the encouragement it affords to the development 
 of the resources of the land. 
 
 That there is room for development and there is a 
 demand for produce is patent from the following figures. 
 In 1908, the Wheat Area in India was only 26 million 
 Acres, out of a total of 268 million of Cropped Area. 
 
OF THE INDIAN GOVERNMENT. 23 
 
 Taking the wants of the United Kingdom alone, the 
 
 figures are that this Country only grows 23 per cent of 
 
 its wants in Wheat, leaving 77 per cent to be supplied by 
 
 other Countries thus: 
 
 India 10 per cent. 
 
 United States ... 16 
 
 Argentine 14 
 
 Russia 12 
 
 Canada ... ... 14 
 
 Australasia 7 
 
 Other Countries ... 4 
 
 Total 77 per cent. 
 
 But the possibility [ot increase in Area under Wheat is 
 nothing compared with what can be done towards improving 
 the output, by adopting improved methods of agriculture, 
 use of fertilisers and development of irrigation from wells. 
 The present average yield per Acre of Wheat in India 
 is only 9 bushels (Indian readers may roughly take a 
 bushel to mean | of a maund) while the average of the 
 United Kingdom is 31.46 bushels per Acre. Under good 
 circumstances and with tha aid of modern fertilisers and 
 improved seed, the yield of Wheat has been known to 
 come to 70 bushels per Acre. In India, the average of 
 the very best irrigated land hardly comes to 20. 
 
24 LAND REVENUE POLICY 
 
 This will show what room there is for development. I 
 have cited only one instance, as the English readers are so 
 familiar with Wheat, but there are hundreds of other 
 land produce which are awaiting development. As an 
 instance I may refer to Myrabolams, which used to go to 
 almost waste, a few years back, and are now exported to the 
 extent of millions of pounds. Fruit culture is still in its 
 infancy, and there are several other articles which by 
 enterprise and encouragement can bring wealth to India 
 and increased revenue to the Government. 
 
 One may safely conclude from the above figures that 
 the time is ripe for great developments of India's resources 
 in land produce, and only favourable conditions are 
 required to encourage all such developments. 
 
 EXPLANATIONS OF STATEMENTS AND TABLES 
 ATTACHED. 
 
 I have prepared these statements from the latest Govern- 
 ment returns available, to show that under the present 
 system, the Government do not get their fair share of the 
 land produce, and yet the share obtained presses very hard 
 on the millions, the reason being that the burden is not 
 evenly and equitably distributed. 
 
 Statement No. 1 is compiled to show the average rates 
 of produce which are quite near enough for the purpose 
 of making out a case for my proposition. 
 
OF THE INDIAN GOVERNMENT. 25 
 
 Statement No. 2 gives a few articles of land produce 
 and shows that on these few articles alone, if Government 
 dues were assessed at even one-twelfth the gross produce 
 they would bring a sum of 30 millions sterling, which 
 is all that the British Government, as well as native 
 states, get under the present system. 
 
 It is a conclusive evidence of the fact that the burden 
 is not evenly divided. The remaining Statements speak 
 for themselves and clearly show how a land revenue 
 of over 40 millions a year can be obtained by charging 
 on the surplus, an export equivalent to one-sixth the 
 gross produce. 
 
 The following facts and figures will further help the reader 
 to understand the operation of both the present System and 
 the new plan I suggest. 
 
 SOME IMPORTANT FACTS AND FACTORS. 
 
 What provision is there in the present Land Revenue for 
 the ever-increasing expenses of administration of ever-growing 
 India ? 
 
 Why should the Government Revenue be fixed for a period 
 of Jrom 20 to 30 years ? 
 
 The resources of "India are being developed. The Revenue 
 should develop with them, and not remain fixed for from 20 
 to 30 years. 
 
26 LAND REVENUE POLICY 
 
 The rate of development of India's natural resources 
 depends entirely on the conditions that favour or hinder 
 development, and I claim that the substitution of a Produce 
 Export Tax for the present 20 to 30 year fixed assessment 
 Tax will encourage the development of every individual's 
 resources. 
 
 Under the new system of taxation I propose, there would 
 be a yearly reminder that the Government of India acts 
 fairly in regard to every man's fortunes. 
 
 The Government would rejoice with the people in the good 
 years, and sorrow with them in the bad years. That is how 
 my people would regard the working of my plan. 
 
 Under the present I,and Revenue system, if a man digs a 
 well on his land the Tax Assessment is tripled. This is 
 -encouraging neither the individual nor agriculture. There is 
 no encouragement to improve production. 
 
 My Tithe Tax would stimulate healthy rivalry among the 
 district Tax Collectors. Each would strive for increase of 
 production in his district. 
 
 The Tithe Tax would furnish the Government of India 
 with a most valuable automatic barometer reading of 
 conditions in different districts. 
 
 Instead cf the Revenue Collector being forced to enact the 
 tmp.easing part of a mere money-squeezer, he would become 
 the proud patron of production a money-maker, in short. 
 
OF THE INDIAN GOVERNMENT. 27 
 
 The peasants of India neither use nor understand money. 
 The present Tax has to be paid by each man in money. This 
 opens the way for the Indian money-lender to get his grip 
 upon the peasant. 
 
 The cost of collection would be almost nil, all that would 
 be necessary would be to have another column in the Railway 
 receipts for duty, and the collection would be made by 
 Railway staff without any extra cost. A nominal staff would 
 only be necessary to keep the land records up-to-date. 
 
 The Collectors could devote more time to the more 
 productive work of development of the land's resources. 
 
 The produce of India could be immensely increased by 
 loans for wells, or by the Government or Revenue Authorities 
 undertaking the digging of wells where production might be 
 increased. 
 
 Other ways in which India's resources could be developed 
 are by (1) scientific manuring, (2) ploughing with up-to-date 
 ploughs, (3) rearing better cattle, sheep, etc., (4) afforestation 
 (deforestation is the chief cause of the droughts that bring 
 famine) t and, last but not least, (5) irrigation from wells and 
 other sources. 
 
 Let those interested in India's development look up the 
 Government figures showing the rapidly-increasing crops of 
 Myrabolain, Walnuts and Shellac. These will show what 
 may easily be done to increase the Indian Government's 
 Revenue. 
 
 The present Land Revenue system is destructive, the Tithe 
 Tax I propose is constructive. 
 
28 LAND REVENUE POLICY 
 
 REPLIES TO SOME FRIENDLY CRITICS. 
 
 Before compiling and publishing this pamphlet, I laid 
 particulars of my proposed solution of India's Revenue 
 problem before many whose practical experience of Indian 
 Revenue matters fitted them to sit in judgment upon my 
 ideas. 
 
 I heard a good deal of praise, but in every case I was 
 careful to ask for particulars of actual and possible objections 
 to proposals. 
 
 One high Revenue Official expressed the opinion that my 
 scheme was too " inelastic" in its provisions and application. 
 
 To [this I can only reply that I feel sure that the reader 
 will agree with me that no greater degree of 'elasticity is 
 required than an automatic proportionate tithe-charge upon 
 the products of the land. 
 
 Further, I may point out the inelasticity of the present 
 system. Landowners are now exempt from Income Tax, and 
 the middle class benefit by an abatement of 1,000 Rs. per 
 year, whereas the peasant paying only 1 per year gets no 
 exemption whatsoever he has to pay his pound of flesh. 
 
 Under my system the peasant would pay only on his 
 surplus. In fact, I consider the one great feature of my 
 plan is its automatically working elasticity its yearly or 
 seasonal elasticity as compared with the almost unnatural 
 fixity of the 20 to 30 years' Land Assessment. 
 
OF THE INDIAN GOVERNMENT. 29 
 
 The foregoing seem to be the chief objections to my 
 proposed solution of the I,and Tax Problem. 
 
 Many of the objections are merely founded on the 
 objectors' innate conservatism the desire to let things 
 remain as they are rather than make any progress towards 
 what might prove to be an exchange of the present bad 
 for the future worse. 
 
 Such are not critics. Constructive criticism is helpful, 
 but neither negative nor pessimistic condemnations contri- 
 bute to progress. And I do most heartily feel that progress 
 in the direction of the lines I have here all too inadequately 
 suggested is what is needed to uproot India's root of 
 unrest and plant instead the seed of her peaceful prosperity. 
 
30 LAND REVENUE POLICY 
 
 CONCLUSION. 
 
 
 
 I am publishing only a limited first edition of this 
 pamphlet, and hereby invite every well-wisher of India to 
 send me helpful criticisms of my proposed new plan of 
 Land Taxation. 
 
 These criticisms may be merely critical, i.e., pointing out 
 difficulties, or doubly helpful in the way of both pointing 
 out difficulties and planning to overcome them. 
 
 In Great Britain and Ireland, as well as in India and 
 elsewhere, there are gentlemen possessing that knowledge 
 of Indian affairs which makes them the best of all col- 
 laborators in the full and proper consideration of, and 
 planning for, India's needs. 
 
 To the retired as well as the active worker in Indian 
 affairs, this serious proposal of mine for the amelioration 
 of a condition of affairs in India that needs attention will, 
 I am sure, make an appeal that will not be disregarded. 
 
OF THE INDIAN GOVERNMENT. 31 
 
 MY LAST APPEAL. 
 
 Believing as I do in the soundness and equity of this 
 scheme in the interests of Government and the people, I 
 have a proposal to make, which is that an attempt might 
 be made to start with the remission of Land Revenue on 
 all holdings now paying a revenue of say 50 Rs. per annum, 
 and making up the deficiency by a small charge of Export 
 Duty on the surplus. A landholder paying a Land Revenue 
 of 50 Rs. per annum (equivalent to 3 6s. 8d.) would 
 hardly have an income of 300 Rs. (equivalent to 20) a 
 year. Is it too much to ask this remission on behalf of 
 a landholder, when others who are not Agriculturists are 
 exempted from income tax, if their income does not exceed 
 1000 Rs. } 66 13s. 4d. (Note the minimum income tax- 
 able limit in England is 160 per annum). A start on these 
 lines will, I am sure, lead to higher reform which I have 
 ventured to suggest in this pamphlet. 
 
 Letters and enquiries in regard to the subject dealt 
 with in this pamphlet should be addressed, until 10th 
 July to : 
 
 RAI BAHR GANGA RAM, C.I.E., 
 
 c/o. Messrs. Thomas Cook & Son, 
 
 Ludgate Circus, London. 
 And after 10th July to 
 
 RAI BAHR GANGA RAM, C.I.E., 
 
 Lahore, 
 India. 
 
N.B. The following extract is from Government of India's 
 Publication "Indian Land Revenue Policy." Parts 
 printed in bold type bear on the subject matter of this 
 Pamphlet. 
 
 LAND REVENUE POLICY 
 
 OF THE 
 
 INDIAN GOVERNMENT. 
 
 (Being the Resolution issued by the Govenor General in. 
 Council on the i6th January, 1902.) 
 
 CHAPTER I. INDIA. 
 
 THE attention of the Government of India has lately been 
 called in a special manner, to the subject of the Land 
 Revenue administration of this country, partly by the series 
 of almost unprecedented calamities which have in recent years 
 assailed the agricultural population, partly by a number of 
 Origin and im- representations which have reached 
 portance of the them from sympathetic friends of India, 
 enquiry. w h o have devoted careful study to the 
 
 above-named problem. In the course of 1900, Mr. R. C. Dutt, 
 C.I.E., formerly Acting Commissioner of Burdwan, addressed 
 to His Excellency the Viceroy a series of letters (subsequently 
 published in the form of a book) concerning the Land Revenue 
 system of the different provinces, and he submitted certain 
 recommendations as to future policy and action. At a little 
 later date the Secretary of State transmitted to the Govern- 
 ment of India a memorial signed by certain retired officers of 
 the Indian Civil Service, formulating a somewhat similar list 
 of suggestions. 
 
34 LAND REVENUE POLICY 
 
 2. The Government of India welcomed the opportunity 
 thus afforded them of instituting renewed enquiries into a 
 matter that has, for more than a century, been the subject of 
 anxious discussion. The well-being of the agricultural com- 
 munity in India, constituting as it does so overwhelming a 
 proportion of the entire population of the Indian continent, 
 and contributing so large a quota to the Indian revenues, 
 cannot fail to be to the Government a matter of the most 
 intimate concern ; nor can it be denied that upon the incidence 
 of the land revenue collections must the prosperity of those 
 classes in a great measure depend. The question may be 
 recognised therefore as one of the highest national importance, 
 transcending the sphere of party or sectional controversy, 
 and demanding at once the most exhaustive scrutiny and the 
 most liberal treatment. When further it appeared that the 
 main contention submitted to the Government by certain of 
 its critics was that the intensity and frequency of recent 
 famines are largely due to poverty caused by over-assessment 
 - a contention the gravity of which cannot be disputed, seeing 
 that it is tantamount to an arraignment of the policy that 
 has been pursued by successive Indian administrations for 
 an entire century and when this general proposition was 
 accompanied by a series of detailed allegations as regards the 
 system of assessment in vogue in the various parts of the 
 country, it seemed to the Government of India that the 
 opportunity should not be lost of definitely examining the 
 grounds for these assertions ; and the letters above referred 
 to were accordingly referred to the Local Governments for 
 their consideration and report. Their replies have been 
 received and are annexed to this Resolution. The Governor 
 General in Council is grateful for the labour which has been 
 bestowed upon their preparation, and he hopes that in the 
 comprehensive review of land revenue policy throughout 
 India which has thereby been obtained, may be found a 
 corrective to many current misapprehensions and a source 
 of more trustworthy knowledge in the future. 
 
OF THE INDIAN GOVERNMENT. 35 
 
 3. On the present occasion he is, however, less concerned 
 with the individual statements or misstatements that may 
 have been made with regard to particular areas the replies 
 of the Local Governments which show that an imperfect 
 acquaintance with facts has been the source of much con- 
 fusion and misunderstanding than he is with the larger 
 questions affecting our land revenue policy as a whole, and 
 the connection which it is alleged to 
 
 Alleged connec- h ave with the recurrence and intensity 
 
 necessary to discuss the economic 
 fallacy that any alteration in the system or scale of assess- 
 ments can permanently save an agricultural population from 
 the effects of climatic disaster. The relation of cause and 
 effect between a good rainfall, abundant crops, and agricul- 
 tural prosperity, is not more obvious than is that between a 
 bad monsoon, deficient produce, and a suffering people. 
 When the vast majority of the inhabitants o! a country are 
 dependent upon an industry which is itself dependent upon 
 the rainfall, it is clear that a failure of the latter must un- 
 favourably, and in extreme cases calamitously, affect the 
 entire agricultural community. The suspension of the r?ins 
 means a suspension of labour ; the suspension of labour 
 means a drying up of the means of subsistence ; and the 
 latter is necessarily followed by distress and destitution. 
 There is 110 industry in the world the sudden interruption or 
 the temporary destruction of which is not attended by 
 impoverishment and suffering ; and there is no country in 
 the world, where the meteorological and economic conditions 
 ate at all similar to those prevailing in India, that could by 
 any land revenue system that might possibly be devised 
 escape the same results. 
 
 4. Nevertheless, if the prevention of the inevitable con- 
 sequences of drought be an ideal incapable of attainment, 
 mitigation is manifestly an object worthy of the closest 
 attention of the Government. It cannot but be their desire 
 
36 LAND REVENUE POLICY 
 
 that assessments should be equitable in character and 
 moderate in incidence ; and that there should be left to the 
 proprietor or to the cultivator of the soil as the case may 
 be that margin of profit that will enable him to save in 
 ordinary seasons and to meet the strain of exceptional mis- 
 fortune. Such aspirations must be even more forcibly 
 impressed upon the Government at a time when, owing to 
 the prolonged continuance of adverse circumstances, the 
 agricultural population has passed through a phase of almost 
 unequalled depression, and needs the fullest measure of 
 encouragement that it is possible to afford. It is with the 
 object of demonstrating how far these objects are capable of 
 being realized under the existing system, or to what extent 
 the latter is susceptible of improvement, that the Governor 
 General in Council now proceeds to examine the general 
 charges that have been brought against it, and the individual 
 modifications that are proposed. 
 
 5. By the ancient law of the country to quote the opening 
 
 The two kinds of words of Regulation XIX of 1793, by 
 
 settlement : Perma- which the Permanent Settlement was 
 
 nent and Tempor- created in Bengal the ruling power is 
 
 ar y- entitled to a certain proportion of the 
 
 produce of every acre of land unless it has transferred or 
 
 limited its rights thereto. The procedure by which that 
 
 proportion is determined is styled a Settlement of the L,and 
 
 Revenue. A Settlement is of two kinds : permanent, by 
 
 which the demand of the State is made fixed and unalterable 
 
 for ever ; temporary, under which the State demand is revised 
 
 at recurring periods of greater or less duration. Inasmuch as 
 
 all agricultural land in India must fall within either the 
 
 permanently-settled or the temporarily-settled areas, it is 
 
 desirable to consider what are the criticisms or proposals 
 
 that have been made with reference to each of these two 
 
 classes. The permanently-settled districts, as is well known, 
 
 cover the greater part of Bengal, parts of the North-Western 
 
 Provinces and Madras, and a few other isolated tracts. At 
 
OF THE INDIAN GOVERNMENT. 37 
 
 an earlier period the school of thought that is represented 
 by the present critics of the Government of India, advocated 
 the extension of the Permanent Settlement throughout India ; 
 and although this panacea is no longer proposed, the Govern- 
 ment of India are invited by Mr. Dutt to believe that had 
 such a policy been carried into effect 40 years ago, " India 
 would have been spared those more dreadful and desolating 
 famines which we have witnessed in recent years." It is 
 also stated by the latter in his letter upon I^and Settlements 
 in Bengal that in consequence of the Permanent Settlement 
 in that province the cultivators are more prosperous, more 
 resourceful, and better able to help themselves in years of 
 bad harvest, than cultivators in any other part of India, that 
 agricultural enterprise has been fostered, cultivation extended, 
 and private capital accumulated, which is devoted to useful 
 industries, and to public works and institutions. The 
 hypothetical forecast above recorded is not rendered more 
 plausible to the Government of India by their complete 
 inability to endorse the accompanying allegations of fact. 
 Bengal, and particularly Eastern Bengal, possesses exceptional 
 advantages in its fertility, in its comparative immunity from 
 the vicissitudes of climate to which other parts of the country 
 are liable, in its excellent means of communication, in its 
 enjoyment of a practical monopoly of the production of jute, 
 and in the general trade and enterprise which radiate from 
 its capital city. But neither these advantages nor the 
 Permanent Settlement have availed to save Bengal from 
 serious drought when the monsoon failure, from which it is 
 ordinarily free, has spread to that part of India. Omitting 
 to notice the frequent earlier famines, 
 Failure of the per- that fc nown as the Behar famine of 
 manent Settlement g ( called from ^ t of the 
 
 to prevent famine in 1 \ 
 
 Bengal. Bengal Province most seriously) 
 
 affected) cost the State 6,000,000; 
 
 while it can be shown that in the famine of 1897 there were 
 at the height of the distress considerably more than f million 
 
38 LAND REVENUE POLICY 
 
 persons 011 relief in the permanently settled districts of 
 Bengal, and that the total cost of that famine to the Bengal 
 Administration was Ri, 08,04,000, or 720,266 (as com- 
 pared with a famine expenditure of Rg8, 28,000, or 655,200, 
 in Madras, and Ri, 26, 37,000, or 842,466, in Bombay), and 
 this although the daily cost of relief for each person was less 
 (Re. -08 1 in Bengal as compared with Re. .104 in Madras 
 and Re. -106 in Bombay). If the figures of persons in receipt 
 of relief in the permanently settled districts of Western 
 Bengal were compared with those of the adjoining temporarily 
 settled districts of the North-Western Provinces, where the 
 conditions were closely similar, it would also be found that 
 the percentage was more than half as high again in Behar 
 as in the North-Western Provinces. The Government of 
 India indeed know of no ground whatever for the contention 
 that Bengal has been saved from famine by the Permanent 
 Settlement, a contention which appears to them to be 
 disproved by history : and they are not therefore disposed 
 to attach much value to predictions as to the benefits that 
 might have ensued had a similar settlement been extended 
 elsewhere. 
 
 6. As regards the condition of cultivators in Bengal, who 
 
 are the tenants of the landowners 
 
 Its influence on ^. , . . ,, . 
 
 the condition of the lnstltut ^ as a class in the last century 
 
 tenantry in Bengal. b >~ the British Government, there is 
 
 still less ground for the contention 
 
 that their position, owing to the Permanent Settlement, has 
 been converted into one of exceptional comfort and prosperity. 
 It is precisely because this was not the case, and because, so 
 far from being generously treated by the zemindars, the 
 Bengal cultivator was rack-rented, impoverished, and 
 oppressed, that the Government of India felt compelled to 
 intervene on his behalf, and by the series of legislative 
 measures that commenced with the Bengal Tenancy Act of 
 1859 and culminated in the Act of 1885, to place him in the 
 position of greater security which he now enjoys. To confound 
 
OF THE INDIAN GOVERNMENT. 39 
 
 this legislation with the Permanent Settlement, and to 
 ascribe even in part to the latter the benefits which it had 
 conspicuously failed to confer, and which would never have 
 accrued but for the former, is strangely to misread history. 
 As for the allegation that the Permanent Settlement has 
 been the means of developing in Bengal an exceptional flow 
 of public-spirited and charitable investment, while the 
 Government of India are proud of the fact that there are 
 many worthy and liberal-minded landlords in Bengal as 
 there also are in other parts of India they know that the 
 evils of absenteeism, of management of estates by unsym- 
 pathetic agents, of unhappy relations between landlord and 
 tenant, and of the multiplication of tenure-holders, or 
 middlemen, between the zemindar and the cultivator in 
 many and various degrees are at least as marked and as 
 much on the increase there as elsewhere ; and they cannot 
 conscientiously endorse the proposition that, in the interests 
 of the cultivator, that system of agrarian tenure should be 
 held up as a public model, which is not supported by the 
 experience of any civilised country, which is not justified by 
 the single great experiment that has been made in India, 
 and which was found in the latter case to place the tenant 
 so unreservedly at the mercy of the landlord that the State 
 has been compelled to employ for his protection a more 
 stringent measure of legislation than has been found necessary 
 in temporarily settled areas. It is not in fine in the Permanent 
 Settlement of Bengal that the ryot has found his salvation ; 
 it has been in the laws which have been passed by the Supreme 
 Government to check its license and to moderate its abuses. 
 7. It is, however, to the temporarily settled districts that 
 the bulk of criticism has been directed, 
 The two classes of and to this branch of the subject the 
 
 Temporary Settle- Governor General in Coundl wiu 
 
 ments : Zemindan 
 
 andRyotwari. turn - The two sub-divisions of this 
 
 category will be successively examined ; 
 
 the zemindari tracts (in some provinces called malguzari and 
 
40 LAND REVENUE POLICY 
 
 talukdari,) where the landlord pays the land revenue to the 
 State, whether he cultivates the land himself or by means of 
 rent-paying tenants ; and the ryotwari tracts, where the 
 cultivator pays directly to the State. 
 
 8. The zemindari tenure is the prevailing form of land 
 tenure in the Central Provinces, the North- Western Provinces 
 and Oudh, and the Punjab. The suggestions with regard to 
 it, which the Government of India have been invited to 
 consider, are as follows : 
 
 9. It is nowhere clearly stated, but it may be inferred, 
 
 that in the opinion of their critics 
 Suggested reforms fi . sh w fee lace(] the 
 
 in Zemindan Settle- 
 ments examined, amount of rent which the landlord 
 may take from his tenant. The 
 (i) Limitation of Government of India would have 
 landlord's enhance- been better p i ea sed had greater 
 of tenants prominence and a more indisputable 
 enunciation been given to this pro- 
 position, since it is one with which they are in cordial agree- 
 ment. It does not seem to them to be consistent that great 
 stress should be laid upon the share of the produce which 
 should be taken by the Government, when it deals directly 
 with the tenant, or with the share of the rental that it should 
 take from the landlord when the latter is the intermediary, 
 while little or no attention is devoted to the rent paid by 
 the cultivator in cases where he happens to pay it to a 
 zemindar. If it is the interests of the ryot that are at stake, 
 and that stand in most urgent need of protection, that pro- 
 tection is not less necessary when his payments are made to 
 a native landlord in the form of rent than when they are 
 made in the form of land revenue to the British Government. 
 Such being the logic of the case, it is with satisfaction that 
 the Government of India can point to the fact that the 
 principles here laid down have been, and are still, the basis 
 of the numerous Tenancy Laws which have been enacted by 
 them in recent years. Mention has already been made of 
 
OF THE INDIAN GOVERNMENT. 41 
 
 the Tenancy Acts in Bengal. Similar legislation has been 
 carried through for the Central Provinces, and in the North- 
 Western Provinces a Tenancy Law has recently been strength- 
 ened in the interest of the ryots. The Government of India 
 will welcome from their critics, upon future occasions, a 
 co-operation in these attempts to improve and to safeguard 
 the position of the tenant which they have not hitherto as 
 a rule been so fortunate as to receive. 
 
 10. The next contention is that where the land revenue 
 
 is paid to the State by the landlord, 
 
 (2) Limitation of the p rmc ipie adopted in the Sahar- 
 
 the State s demand 1 ,. .^. ., 
 
 on landlords. ^^ Rules of l8 55- hmltm the 
 
 State demand to one-half of the rent 
 
 or assets of the landlord, should be universally apph'ed. 
 Here it seems to the Governor General in Council to be 
 necessary to utter a word of caution, which will be found to 
 apply both to the present and still more to some of the 
 subsequent proposals that will come under examination. 
 These proposals contain the common suggestion of definite 
 mathematical fractions of rent or produce, as the maximum 
 share of Government. The Governor General in Council, 
 while far from denying the possible utility of such standards 
 as general principles of guidance, must guard himself from any 
 acceptance of them as hard-and-fast rules of practice. It is 
 impossible to apply any one criterion to all parts or classes in 
 one province, much more so to the whole of India. The 
 conditions of uniformity which would alone justify uniformity 
 of treatment, are in many cases lacking. A rule of division 
 which would be light in one case might be harsh in another ; 
 a proportion of rent or of produce which would leave a wide 
 margin of profit in one part of India might be vexatious 
 elsewhere. While, therefore, general principles may reason- 
 ably be formulated in order, as far as possible, to secure 
 unity and continuity of policy, the Government of India 
 would deprecate, in any case, the hasty acceptance of too 
 precise mathematical formulae, as likely to tie the hands of 
 
42 LAND REVENUE POLICY 
 
 their officers, and to produce rigidity, instead of elasticity, 
 in Land Revenue administration. 
 
 II. Subject to the above qualification, the Governor 
 General in Council now proceeds to examine the suggestion 
 of a 50 per cent, limitation of the Government share in the 
 landlord's rental. It has already been staled on the authority 
 of Regulation XIX of 1793 that the ruling power in India has 
 always, by the ancient law of the country, been entitled to 
 i share in the produce of the soil. 
 
 Ancient right of Regulation II of 1793 pointed out that 
 
 * Z?*J f the Government share of that produce 
 
 of the produce of 
 
 the soil. was nxe d by estimating the rents paid 
 
 by the tenants, deducting therefrom 
 
 the cost of collection, allowing to the landlords one-eleventh 
 of the remainder as their share, and appropriating the balance 
 or ten-elevenths, as the share of the State. But if this was 
 the ostensible basis upon which the Permanent Settlement 
 in Bengal was originally made, and if, at the commencement 
 of their fiscal administration, the Government of India thus 
 followed indigenous custom in assessing the revenue, they soon 
 began to moderate the severity of the practice. It is un- 
 necessary to trace here in detail the process of mitigation. 
 It will suffice to say that long before the late century had 
 reached its midway point the demand of the State upon the 
 landlord had been limited to two-thirds of the net assets. 
 About the middle of the century, i.e., before the Mutiny, the 
 question of the relative shares of the State and of the land- 
 lords in the net produce of the soil came again under careful 
 review in Northern India ; and the result of this further 
 consideration of the matter was embodied in what are known 
 as the " Saharanpur Rules " (so called because they were 
 issued in connection with the re-settlement of the land 
 revenue of the Saharanpur district of the North-Western 
 Provinces). The Settlement Rules previously in force author- 
 ised the demand of two-thirds of the net produce of an estate, 
 or rather of its value in money, as the Government share in 
 
OF THE INDIAN GOVERNMENT. 43 
 
 respect of land revenue. The Saharanpui Rules, issued in 
 
 1855, laid down " not that the revenue 
 1 he saharanpur . . . . '. 
 
 R lt l es of each estate is to be fixed as one 
 
 half of the net average assets, but that 
 in taking these assets with other data into consideration, the 
 Collector will bear in mind that about one-half, and not two- 
 thirds as heretofore, of the well ascertained net assets should 
 be the Government demand." These orders have since 
 remained the accepted canon of assessment on landlords* 
 estates in the Xorth-Western Provinces, and they continued 
 to govern assessments in the adjacent districts of the Central 
 Provinces until the constitution of the latter as a separate 
 administration in 1862. But for the assessment of the 
 Nagpur district of the Central Provinces, which had been 
 escheated to the Government of India in 1854. assessment 
 up to 60 per cent, of the gross rental had been permitted by 
 separate orders issued in 1860, owing partly to the undesir- 
 ability of introducing too sharp a revulsion from the practice 
 of the previously existing native administration, partly to 
 the great extent of uncultivated land, which enabled the 
 landlords largely to increase their incomes while the Settle- 
 ment was running its course. 
 
 12. It is, therefore, an erroneous assumption that what 
 is known as the " half assets rule " 
 Progressive reduc- anywhere bound the Government to 
 tion of the State's take as its land revenue from a district 
 share under British as a whole no more than 50 per cent. 
 ! of the actual rental of the land owners. 
 Not only were there no compulsory orders in the matter, but 
 the construction placed on the word " assets " at the time, 
 and for many years later, permitted the Settlement Officer 
 to look beyond the actual cash rental, and to take into con- 
 sideration prospective increases of income, to assume a fair 
 rent for land held by tenants enjoying privileges as against 
 the landlord, and to consider the profits of sir or home-farm 
 cultivation (where the land was held entirely by cultivating 
 
44 LAND REVENUE POLICY 
 
 proprietors) as well as the rental value of home-farm lands. 
 Hence it arose that the assessments taken, though amounting 
 only to about 50 per cent, of the nominal assets, absorbed as 
 a rule a considerably higher proportion of the realised rental. 
 In the North-Western and other zemindari provinces pro- 
 spective assets have been excluded from consideration ; 
 allowances have been made for improvements made by the 
 landlord, for precariousness of cultivation, and for local 
 circumstances ; and the revenue has been fixed at a share of 
 the actual income of the proprietor, his income including a 
 fair rental value for the lands which he farms himself, or 
 assigns on privileged terms to tenants. The share to be 
 taken as land revenue by Government is thus being brought 
 down in the North-Western Provinces in the interests of the 
 proprietor to an average of less than 50 per cent., while in 
 the re-settlement of Oudh, now on the point of completion, 
 the average falls below 47 per cent. In the Central Provinces, 
 which have been for a shorter period under British rule, and 
 where much higher assessments, amounting in some cases to 
 over 75 per cent, of the actual income, were inherited from 
 the Mahratta Government, there has been a progressive 
 reduction of assessment ; but it has not yet reached the very 
 moderate level that is common in the North-Western 
 Provinces. In time, as population increases, and more 
 labour and expenditure are devoted to cultivation, the share 
 taken by Government may be expected still further to diminish 
 and already (as pointed out in the Report from the Central 
 Provinces) three of the districts in the north of the provinces 
 have recently been re-assessed (from a desire to limit the 
 sudden enhancements that result from long-term settlements) 
 at less than 50 per cent, of the rental. In Orissa the gradual 
 reduction of the Government proportion has been even more 
 striking. In 1822 it was authoritatively declared to be 83.3 
 of the assets ; in 1833 it was lowered to 70 75 per cent. ; 
 in 1840 to 65 per cent., with a permissive reduction to 60 per 
 cent., while at the re-settlement just concluded, it has been 
 
OF THE INDIAN GOVERNMENT. 45 
 
 brought down to 54 per cent. In the Punjab, where pro- 
 prietary cultivation is common, and where the maximum land 
 revenue that may be taken is the " estimated value of half 
 the net produce " the principal guide to this being the rents 
 that are paid by neighbouring tenants at will the calcula- 
 tions given in the official reply reveal yet lower proportions. 
 Assessments of 45, 39, 35, and 25 per cent, are recorded in 
 particular cases, and the general average is shown not to 
 exceed 45 per cent, of the net income. 
 
 13. From this summary it results that while the standard 
 of 50 per cent, has nowhere been laid down as a fixed and 
 immutable prescription, there has been and there is, a 
 growing tendency throughout temporarily settled zemindari 
 districts to approximate to it, and in special circumstances 
 a very much lower share is taken. It does not appear to the 
 Government of India to be necessary to issue fresh regulations 
 upon a matter in which their general policy is so clear and 
 where, save in exceptional cases, to be justified by local 
 conditions, uniformity of practice is now so common. 
 
 14. The Governor General in Council now passes to the 
 
 consideration of those parts of the 
 
 Suggested reforms countr >* where ' under tem P rar y 
 in Ryotwari Settle- settlements, the ryotwan or peasant 
 ments : Revenue to proprietary form of tenure prevails, 
 be a definite share and where the cultivator pays directly 
 of gross produce. to the State The pr i nc i pa i illustra- 
 tions of this category are the greater 
 
 parts of the Presidencies of Madras and Bombay, and the 
 Provinces of Burma and Assam. The recommendations 
 that have been made with regard to these areas will now be 
 examined. It should be noted, however, that there is not 
 complete identity between the two forms of the first recom- 
 mendations that falls to be noticed ; for whereas the memorial 
 sets forward the proposition that " the Government demand 
 should be limited to 50 per cent, of the value of the net 
 produce, after a liberal deduction for cultivation expenses 
 
46 LAND REVENUE POLICY 
 
 has been made, and should not ordinarily exceed one-fifth 
 of the gross produce, even in those parts of the country, where, 
 in theory, one-half of the net is assumed to approximate to 
 one-third of the gross produce," Mr. Dutt, when speaking 
 for himself, urges that " the impracticable rule of realising 
 one-half the net produce or one-third the gross produce be 
 abandoned, and the rule of fixing one-fifth the gross produce 
 as the maximum of rent be adopted." It appears, therefore, 
 that whereas Mr. Dutt as a signatory of the memorial does 
 not contemplate the complete abandonment of the net 
 produce standard, he yet, when petitioning on his own behalf, 
 describes it as impracticable, and urges its disappearance. 
 Moreover, in the latter capacity, he advocates a further 
 mathematical criterion, namely, that while the maximum of 
 one-fifth the produce should not be exceeded in the case of 
 any single holding, the average land revenue for a whole 
 district, including wet and dry lands, should be limited to 
 one-tenth, as alleged to be the case in Northern India. 
 
 15. These fractional standards illustrate the remarks 
 I '' i . which were made a little earlier as to 
 
 metM standards. the dan S er of la ? in % down hard - an(J - 
 fast lines ; and they also indicate the 
 
 arbitrary and inelastic nature of the system which the 
 Coverment of India are now invited to introduce. When 
 Mr. Dutt suggests the analogy of Northern India, which is 
 under an entirely different form of tenure, he appears to 
 confuse rent with revenue, for he has elsewhere said that in 
 Bengal and Northern India the average rents paid by the 
 cultivator to the landlord are equivalent to one-fifth, or 20 
 per cent, (not 10 per cent.) of the gross produce ; whereas 
 he here recommends that in Southern India the average 
 proportion should be limited to one-tenth, or 10 per cent. 
 Why there should be this distinction is not made clear. 
 
OF THE INDIAN GOVERNMENT. 47 
 
 16. The Government of India believe it to be an entirely 
 erroneous idea that it is either possible 
 Impracticability or equitable to fix the demand oi the 
 of the suggestion that State at a definite share of the 
 the Land revenue , . ,, 
 
 should be fixed at a P roduce of the land ' There IS * reat 
 share of the gross practical difficulty in ascertaining what 
 produce. the average produce is. It is dependent 
 
 upon a number of varying factors, such 
 as the industry and resources of the cultivator, the nature of 
 the crop, the capacity, security and situation of the holding, 
 and the chance of the seasons. The share of the gross produce 
 which a crop can afford to pay must stand in close relation 
 and in inverse proportion to the amount of expenditure which 
 has been required to grow it, and this will vary very greatly, 
 for instance, in the cases of sugarcane and of wheat. In 
 zemindari districts, according!}-, rental value, and not produce, 
 has for the last 50 years been adopted as the basis of assess- 
 ments, although the latter have commonly been checked by 
 comparison with produce, with the result, as a rule, of showing 
 that, judged by that standard, they were unreasonably low. 
 In the ryotwari provinces of Madras and Burma, the attempt 
 has been made to fix assessment rates in accordance with 
 produce", but the rules giving effect to this principle fence it 
 round with so many qualifications as practically to involve 
 its abandonment. It is now nearly 40 years since the alter- 
 native standard of half the net produce was introduced in 
 Madras, the reason being that the gross produce standard, 
 while it favoured the more fertile, pressed with extreme 
 severity upon the poorer lands. But even the standard thus 
 adopted has not been worked up to in practice. There and 
 elsewhere the net produce has been valued at much less than 
 the current money rates, the out turn per acre deduced from 
 crop experiments has been notoriously underestimated, and 
 liberal deductions have been made for unprofitable cultivation, 
 distance from markets, and vicissitudes of season, so that the 
 rates in actual use for assessment are considerably below the 
 
48 LAND REVENUE POLICY f_| F ] 
 
 nominal share. There has been a similar reduction in the 
 theoretical measure of assessment, which is also one-half of 
 the net produce, in Burma ; and the last assessment report 
 received from the Hanthawaddy district shows that the 
 assessment actually imposed fell short of a quarter (hot 
 one-half) of the net produce by nearly 20 per cent. The 
 truth is that assessment o! land revenue is subject to so many 
 complicated and varying conditions that any attempt to reduce 
 it to an exact mathematical proportion either of gross or of 
 net produce would not only be impracticable, but would lead to 
 the placing o! burdens upon the shoulders of the people, from 
 which, under a less rigid system, if sympathetically adminis- 
 tered, they are exempt. Nor must the influence of the personal 
 equation be ignored. Those who are familiar with the realities 
 of assessment know well that among Settlement Officers there 
 is a growing inclination towards leniency of assessment ; and 
 that this spirit is encouraged by the avowed policy of Govern- 
 ment, of the considerateness of which the progressive reduction 
 of the State demand already indicated affords conclusive proof. 
 The more the officers of Government know of the people, arid 
 the more intimate their mutual relations become, the less 
 likelihood is there of severity in the enforcement of public 
 dues. In no official relation does a member of the Public 
 Service come into such close contact with the people as in 
 Settlement work ; and it cannot be his desire to aggrieve 
 those among whom he is spending some of the most laborious 
 years of his life, or to initiate a Settlement which, after a 
 short interval, will break down. Every natural instinct and 
 every recent injunction of the Supreme Government urge 
 him to reasonableness and moderation. 
 
 17. Nothing, indeed, can be more clear than that, while 
 the net produce rule itself calls for, 
 
 adopted and is habituallv subject to, modifica- 
 
 tions in the interest of the cultivator, 
 the gross produce standard recommended by the memorialists 
 would, if systematically applied, lead to an increase of assess- 
 
OF THE INDIAN GOVERNMENT. 49- 
 
 merits all round. The Report from the Central Provinces 
 shows that the proportion to produce of the gross rental ranges 
 from one-sixth to one-fourteenth, and that the enforcement 
 of any such standard would double the liabilities of the ryots. 
 The Bengal Report gives statistical reasons for believing that 
 rents are generally much below one-fifth of the gross produce, 
 and indicates that ryots on Government temporarily settled 
 estates are, judged by this standard, better off than under 
 proprietors with a permanent settlement. The Madras reply 
 says that, " if Government took one-fifth of the real gross 
 produce from its ryots, it would fully double its present land 
 revenue, exclusive of cesses, but inclusive of the total charge 
 for water." In the ryotwari tracts of the Punjab the pro- 
 portion taken by Government nowhere exceeds one-fifth of 
 the gross produce, and is more often one-seventh or one- 
 eighth, or even less. Similar conclusions are borne out by 
 the Report of .the recent Famine Commission (paragraphs 
 261 268), in which it is stated, as the result of special en- 
 quiries, that in the Central Provinces the incidence of land* 
 revenue is less than 4 per cent, of the average value of the 
 produce, that in Berar it is about 7 per cent., in Ajmer about 
 10 per cent., in the Hissar district of the Punjab 3| per cent., 
 in other parts of the Punjab 7 per cent., except in the Delhi 
 district, where it is 10 per cent. : in the Deccan probably 
 above 7 per cent., in the Panch Mahals 5 per cent. ; and in 
 Gujarat alone (where the profits on cultivation are very high) 
 20 per cent., or the equivalent of the one-fifth pleaded for IB 
 the memorial. Since then it has been conclusively estab- 
 lished that, under the existing practice, the Government is 
 already taking much less than it is now invited to exact, and 
 since the average rate, so far from showing an inclination to 
 enhancement, is everywhere on the downward grade, the 
 Governor General in Council is unable to accept a proposal 
 which could only have consequences the very opposite of 
 those which are anticipated by its authors. 
 
50 LAND REVENUE POLICY 
 
 1 8. The next recommendation to which the attention of 
 
 the Government of India has been 
 
 The term of settle- d rawn i s that no term of settlement 
 
 meni. Suggested mi- ., , , , , ,. , . , , 1 , 
 
 nimum 0/30 years. m tem P orarll y ttkd districts should 
 
 be for a shorter period than 30 years. 
 
 The history of settlements may briefly be summarised as 
 follows. In Bombay the 30 years' term was introduced by 
 the Court of Directors so far back as 1837. From there it 
 was extended to Madras and the North-Western Provinces, 
 where it has been the standard period for the last half century. 
 The same principle was followed in an extension of the Orissa 
 Settlement in 1867, and in confirming most of the settlements 
 made in the Central Provinces between 1860 and 1870. But 
 it never came into general use in the Punjab, where, in the 
 greater part of the province, the shorter term of 20 years 
 has been the recognized rule. The question was exhaus- 
 tively examined in 1895, when it was finally decided by the 
 Secretary of State that 30 years should continue to be the 
 ordinary term of settlement in Madras, Bombay, and the 
 North-Western Provinces, that in the Punjab 20 years should 
 be the general rule (30 years being admitted in some cases), 
 and in the Central Provinces 20 years also. A 30 years' 
 term has been adopted for the recent re-settlement of Orissa. 
 In backward tracts, such as Burma and Assam, and in 
 exceptional circumstances such as exist in Sind, shorter terms 
 are permitted. The reasons for this differentiation are 
 familiar and obvious. Where the land 
 Considerations is fullv cultivated; rents fair, and 
 which determine the .,, j^.- L t_* 
 
 term of settlement. ^gncultural production not liable to 
 violent oscillations, it is sufficient if 
 
 the demands of the Government are re-adjusted once in 30 
 years, i.e., once in the lifetime of each generation. Where 
 the opposite conditions prevail, where there are much waste 
 land, low rents, and a fluctuating cultivation, or again where 
 there is a rapid development of resources owing to the con- 
 struction of roads, railways, or canals, to an increase of 
 
OF THE INDIAN GOVERNMENT. 51 
 
 population, or to a rise in prices, the postponement of 
 re-settlement for so long a period is both injurious to 
 the people, who are unequal to the strain of a sharp 
 enhancement, and unjust to the general tax-payer who 
 is temporarily deprived of the additional revenue to 
 which he has a legitimate claim. Whether these considera- 
 tions, justifying a shorter term of settlement than 30 years, 
 apply with sufficient force to the Punjab and the Central 
 Provinces at the present time ; and, if they do apply at the 
 present time, whether the force of their application will 
 diminish with the passage of time, are weighty questions to 
 which careful attention will be given by the Government of 
 India upon a suitable occasion. 
 
 19. It may further be pointed out that many of the 
 objections at one time urged to revi- 
 
 Improvements in sions of settlement have become, or are 
 
 disturbing * ^-settlement itself is more rapid and 
 
 less disturbing than was formerly the 
 
 case. Where the re-settlement of a district thirty years ago 
 lasted for six or eight years, the work is now, in a large district, 
 usually completed in about four years, and often in less. 
 The improvement in the village records, and their punctual 
 correction and maintenance up to date, have to a large 
 extent obviated the necessity for detailed surveys, and for 
 those local enquiries by subordinate officers which were in 
 former times a fruitful source of harassment and extortion 
 to the agricultural community. The aim of the existing 
 policy is to exclude underlings from all connection either 
 with the work of assessment or with the preliminary inves- 
 tigations leading up to it, and to devolve upon the Settlement 
 Officer and his gazetted assistants all the negotiations with 
 the people. The Government of India and the Local Govern- 
 ments will always be read}' to carry this policy to further 
 developments, their object being to simplify the maintenance, 
 correct and up to date, of the village papers, and thereby to 
 
52 LAND REVENUE POLICY 
 
 secure an authentic record of the rights and privileges of the 
 people, as well as a trustworthy instrument for the speedy 
 determination of the fair claims of the Government on the 
 land. 
 
 20. Again, the principle of exempting from assessments 
 
 such improvements as have been made 
 
 Exemption of im- by pr i va t e enterprise, though it finds 
 
 provements from as- j ^ ^ traditions of the past, 
 
 sessment. 
 
 has been accepted by the British 
 
 Government, and is provided for by definite rules, culminating 
 in the case of the Bombay Presidency, in legal enactments 
 which secure to the cultivator in perpetuity the whole of the 
 profit arising not only from such irrigation works as private 
 wells and tanks, but from the minor improvements which 
 would count for an increase in assessment under a system 
 of reclassification of the soil. The Madras ryots have a 
 recognized right to enjoy for ever the fruit of their improve- 
 ments, and the exemption of wells, irrigation channels, and 
 tanks which are private property is provided for by executive 
 orders. Minor improvements are also protected, as in 
 Bombay, by the permanent recognition of a land classifica- 
 tion once fairly effected. In zemindaria provinces, where the 
 revenue is temporarily assessed on estates as a whole, and 
 not on each particular plot of land composing them, the 
 State has not similarly surrendered its right to all share in 
 improvements in which the capacity of the soil plays a part 
 with the industry or outlay of the cultivator. But the 
 principle followed has been that additional assessments 
 should not be imposed on these grounds until the private 
 labour or capital expended upon them has had time to reap 
 a remunerative return. In the Punjab and Bengal the term 
 of exemption has been fixed, without reference to the term 
 of settlement, at 20 years for masonry wells, 5 years for 
 canal distributaries, and 10 years for other irrigation works. 
 In the North- Western Provinces and the Central Provinces 
 
OF THE INDIAN GOVERNMENT. 5? 
 
 irrigation works not constructed by Government are freed 
 for the term of settlement next following their construction, 
 the average period of exemption being 45 years in the former 
 and 30 years in the latter provinces. The rules of all provinces 
 provide for the grant of longer terms of exemption in special 
 cases. This summary of existing procedure reveals a variety 
 in practice which it is not possible to reduce to complete 
 uniformity. It is the intention, however, of the Government 
 of India, in consultation with the Local Governments, to take 
 the whole matter into consideration, with a view' to the 
 framing of rules that may stimulate the expenditure of 
 private capital upon the improvement of the land, and secure 
 to those who profit by such opportunities the legitimate reward 
 of their enterprise. 
 
 21. The question of the effect upon the domestic life of 
 
 the community of long as against short 
 
 Effect of long as settlements has been the subject of 
 
 against short settle- much discussion . It be regarded 
 
 ments in increasing _. 
 
 resources of the as certaln that long-term settlements 
 
 people. leave more money to the people, 
 
 however large be the revenue enhance- 
 ment at the close. On the other hand, short-term settle- 
 ments, which are the familiar practice of Native Rulers, 
 excite less discontent, when not associated with inquisitorial 
 proceedings. An increase of liabilities which comes once in 
 a generation is said by some to be more acutely resented 
 than one which has been rendered familiar by more frequent 
 repetition. Upon this point it is difficult and perhaps 
 unnecessary to pronounce : attention should, however, be 
 called to a concession made by the Government with a view 
 to reducing its own share of the produce, and leaving more 
 to the landholder. Formerly the basis of assessment was 
 the anticipated average yield of the land during the coming 
 period of settlement. Now it is the actual yield at the time 
 of assessment, so that the landowner enjoys to the fully an 
 new advantages that may accrue either from his own outlay 
 
54 LAND REVENUE POLICY 
 
 or from outside circumstances, in the interval before the next 
 revision is made. Assessment upon actual, as distinct from 
 prospective assets has thus become a cardinal principle of the 
 land revenue policy of Government. 
 
 22. In the foregoing paragraphs a partial answer has 
 been given to the next prayer of the memorialists that in 
 ryotwari tracts " there should be no increase in assessments 
 except in cases where the land has increased in value (i) in 
 consequence of improvements in irri- 
 Suggested limita- gation works carried out at the expense 
 tion of Government of Government ; (2) on account of a 
 enhancements to rise . ., , , 
 
 in value due to (i) nse m the value of P roduce > based on 
 State improvements, the average prices of the thirty years 
 (2) rise in prices. next preceding such revision." The 
 first of the above provisos is not in- 
 cluded in Mr. Butt's independent recommendation, which is 
 to the effecct that no enhancement be anywhere permitted 
 at a new settlement except on the ground of an increase of 
 prices. The entire contention will now be examined. The 
 principle that the State in India has a right to share in the 
 produce of the land carries with it the right to share in any 
 increment of the produce or its value. In the case of incre- 
 ments resulting from the expenditure of private labour or 
 capital, this right, as has already been pointed out, has been 
 altogether waived in some provinces, and materially limited 
 in others. But it can scarcely be contended that such a 
 surrender should equally apply to improvements produced by 
 the growth of population, by the gradual development of the 
 country, by the introduction of new staples or by an increase 
 in the productivity of the soil and in the value of its produce, 
 more particularly if the latter are themselves the result of 
 an expenditure upon irrigation or communications that has 
 been incurred by the State. The concession to the landlord 
 or the tenant of a complete monopoly of the profits of all 
 improvements of the soil in perpetuity, whether created by 
 himself or not, would be a doctrine not merely economically 
 
OF THE INDIAN GOVERNMENT. 55 
 
 unsound, but without any foundation in native custom or 
 any precedent in history. What happens in practice is this : 
 in zemindari areas the claims of Government to a share in 
 the increasing value of the land are adjusted by a periodical 
 settlement with the landlords for its portion of the rental. 
 subject to a not infrequent sacrifice, in the interest of the 
 tenants, of the fractions which might fairly be claimed. The 
 possibility of making prices the basis of assessment in these 
 tracts was carefully considered, and was finally negatived by 
 the Secretary of State in 1885. Some interesting information 
 may be derived from the Bengal Report as to the inequality 
 of assessment which has resulted in that province from the 
 non-interference of Government during the past century ; 
 and from this may be deduced how uneven a settlement 
 would become that was only liable to revision by an all-round 
 enhancement or deduction. Whatever be the case as regards 
 zemindari districts, it is now, however, urged that in ryotwari 
 areas no ground of enhancement but a rise in price should in 
 future be allowed. Attention has already been called to the 
 limitation that has been placed by Government upon the 
 discretion of its officers in respect of changes in land classifi- 
 cation as a possible basis of enhancement. In Bombay no 
 change in a classification once definitely accepted is permitted 
 by the law. In Madras, though the Government of India, 
 acting under the instructions of the Secretary of State in 1885, 
 have declined to give a pledge against future revisions of 
 classification, they have intimated their cordial acceptance 
 of the principle that the existing classification, if found to 
 be in the main equitable, shall, on re-settlement, not be 
 disturbed. In these circumstances, to deny the right of the 
 State to a share in any increase of values except those which 
 could be inferred from the general tables of price statistics 
 in itself a most fallacious and partial test would be to 
 surrender to a number of individuals an increment which 
 they had not themselves earned, but which had resulted, 
 partly from the outlay of Government money on great public 
 
56 LAND REVENUE POLICY 
 
 works, such as canals and railways, partly from the general 
 enhancement of values produced by expanding resources and 
 a higher standard of civilisation. 
 
 23. The concluding proposal, which it is the duty of the 
 
 Governor General in Council to ex- 
 Limitation of . . . . , ....... 
 
 , , amme, and which, in slightly different 
 
 cesses on land. 
 
 shapes, finds a place in both memorials, 
 
 is that no cesses should be imposed on the rental of land, 
 except for purposes directly benefiting the land, and that a 
 limit should be fixed beyond which it may not be permissible 
 to surcharge the land tax with local taxation. These cesses, 
 which are levied for the construction and repair of roads, the 
 upkeep of schools and dispensaries, and other similar duties 
 appertaining to Local Government Boards, are generally 
 assessed on the assets or rental value, since the land revenue 
 would, in many provinces, be an unfair basis of distribution. 
 The rate in force in Bengal is 6J per cent, on the rental, and 
 this rate is taken as a fair standard by Mr. Dutt when speaking 
 for himself. When associated with the other memorialists, 
 he admits that the maximum rate may be as high as 10 per 
 cent., a proportion which, as a matter of fact, is nowhere 
 exceeded. But before going into this question, the Governor 
 General in Council desires to record an emphatic dissent from 
 the opinion that primary education is not a proper object of 
 local taxation, and that such taxation should be limited to 
 objects directly connected with the land. The aim of local 
 taxation is the benefit of the community, and the spread of 
 elementary education amongst the cultivating classes is the 
 surest preventative of the carelessness which allows so large 
 a proportion of the increased value that settled government 
 and improved communications have given to the produce of 
 agricultural industry, to slip through the fingers of the 
 people. 
 
OF THE INDIAN GOVERNMENT. 57 
 
 24. In the ryotwari provinces of Bombay and Madras 
 
 and in Coorg the incidence of the 
 Present incidence T , ^ . /r , , . , . . 
 
 of Local Rales Local Rates (for roads and schools) is 
 
 precisely that in force in Bengal. This 
 
 comparison involves the assumption that ryotwari revenue 
 is the equivalent of rent ; but, as a matter of fact, the extent 
 to which sub-letting prevails in ryotwari provinces indicates 
 that the revenue is substantially below the rental value, and 
 the Local Rates are consequently below the Bengal level. 
 In Lower Burma the Local Rates amount to 10 per cent., 
 and in Assam to 8.3 per cent, on the ryotwari revenue. 
 Though higher than elsewhere, they are within the maximum 
 suggested in the memorial. In the Punjab they are equi- 
 valent to 5.2 per cent, on the rental value. In no other 
 provinces do they exceed 4 per cent. In the North-Western 
 Provinces they are charged at 6 per cent ; but two-fifths of 
 the proceeds are devoted to the maintenance of the village 
 watch, which in Bengal and other parts is a charge upon 
 special contributions assessed and collected apart from the 
 Local Rates. 
 
 25. It may be objected, however, that the rates which 
 ~ Responsibility of are levied for Local Self-Government 
 village communities purposes are not the only extra charges 
 for maintaining imposed upon the population, and 
 rural officers. that count should also be taken of the 
 
 sums payable by them for the remuneration of the village 
 officers the watchman, the headman, and the accountant. 
 The support of this village staff has been a charge on the 
 community from time immemorial. In the Central Provinces 
 and Bombay watchmen are still remunerated according to 
 ancient custom, by grants of land and by fees collected by 
 them directly from the people. Elsewhere they are supported 
 by the proceeds of a cess to which in some provinces non- 
 agriculturists not unreasonably subscribe. The headman is 
 a functionary of more importance in ryotwari than in zemin- 
 dari villages, and, except in Madras, Sind and Coorg, his 
 
58 LAND REVENUE POLICY 
 
 remuneration in ryotwari provinces has been accepted in 
 whole or in part as a charge upon the land revenue which he 
 collects. In the zemindari provinces, the proprietor of a 
 village is also its headman, but where there are several sharers 
 in the proprietorship of a village, one or more of their number 
 represent the remainder, and have a right to a commission 
 on the revenue payable through them, the rate being gener- 
 ally 5 per cent. This represents a communal arrangement 
 of very long standing. The village accountant's functions 
 have been of late years considerably modified by his employ- 
 ment in the maintenance of a connected system of agricul- 
 tural statistics for his village. This addition to his duties 
 has been acknowledged in some provinces by grants towards 
 his remuneration from the public revenues, but elsewhere 
 than Bombay, Berar, Burma, and Assam, a cess provides, 
 at all events, a part of his salary. The Governor General 
 in Council does not consider that these customary contribu- 
 tions towards the maintenance of the staff of village officers 
 can be classed as local taxation without some important 
 qualifications. The commission paid in zemindari areas by 
 proprietors to their representatives is in no sense a tax, and 
 it is necessary, of course, to exclude from the watchman cess 
 the contribution made in some provinces by non-agricul- 
 turists before adding it to the charges on the agricultural 
 population. Assuming, however, that, subject to these 
 deductions, the maintenance of village officers should be 
 accounted as taxation, it is a noteworthy fact that in no 
 provinces but Sind, Madras, and Coorg does local taxation 
 exceed the maximum limit suggested 
 General conclu- m t h e memorial, the incidence in these 
 
 fons as to burden of inces bem respectively 12!, lof, 
 
 local taxation. 
 
 and 13 per cent, on the ryotwa r i 
 
 revenue. There can be little doubt that it would be sub- 
 stantially lower if calculated on the true rental value. The 
 general conclusion of the Government of India is that there 
 is no reason for thinking that local taxation, if properly 
 
OF THE INDIAN GOVERNMENT. 59 
 
 distributed, is on the whole either onerous or excessive, 
 while, as a general rule, it already falls short of the limit 
 which the memorialists would propose to fix. But there are 
 grounds for suspecting that the distribution is often unfair ; 
 and that the landlords shift on to the tenants that share of 
 the burden which is imposed by the law upon themselves. 
 In the present backward condition of so many of the people, it 
 is not possible effectively to redress this injustice : and the 
 question presents itself whether it is not better, as oppor- 
 tunities occur, to mitigate imposts which are made to press 
 upon the cultivating classes more severely than the law 
 intended. The Government of India would be glad to see 
 their way to offer such relief. 
 
 26. But the burdens of which complaint is made are by 
 
 no means confined to the legal cesses, 
 Illegal cesses ex- * . , f A P , 
 
 acted by landlords. whlch ' after aU ' are few m number and 
 strictly limited in amount. There are 
 
 also, in some zemindari tracts, a number of practically un- 
 authorised village cesses, of which no mention has been made 
 by the critics of the existing system, but which are well known 
 to all those who are familiar with the economy of rural life 
 in India. In many cases these unrecognised and often 
 undesirable imposts exceed the total of the cesses levied under 
 the British administration. Their imposition was prohibited 
 by the Regulation of 1793, and ever since that date has been 
 steadily discountenanced by the Government of India as 
 vexatious to the ryot and detrimental to the successful 
 cultivation of the soil. Their complete suppression by the 
 action of the Government is not practicable in the present 
 state of education among the agricultural classes. But the 
 subject is one to which the friends of the ryot might appro- 
 priately devote their concern, and in which their exertions 
 might be of much use in supplementing the opposition of 
 Government to a wholly illegitimate form of exaction. 
 
60 LAND REVENUE POLICY 
 
 27. The Governor General in Council has now reviewed 
 the particular suggestions of Mr. Dutt 
 
 Detailed examina- and the memorialists. There remains 
 tion of alleged con- to be noticed the underlying idea by 
 nection of revenue which they haye all alike been ani . 
 assessments with the .' c ^ 
 
 famine resisting re- mated ' and wmch ' m some P arts ot the 
 sources of the former's writings, has found definite 
 
 people. expression. It is the theory that the 
 
 amount of the land revenue taken by 
 the Government of India in one form or another, from the 
 people, is mainly responsible for famine, with its corollary 
 that, were the assessments diminished, famine would be less 
 frequent, or that at least, when they do occur, they would 
 cause infinitely less suffering. The Governor General in 
 Council does not believe that countenance to this theory can 
 be derived either from the recorded facts of history, or from 
 the circumstances of the present day. The evidence that 
 has been adduced in this Resolution testifies to a progressive 
 reduction of assessments, extending throughout the last 
 century, and becoming more instead of less active during its 
 second half. If then the severity of famine be proportionate 
 to the weight of assessments, the famines in the earlier part 
 of the iQth century ought to have been incomparably more 
 serious than towards its close ; whereas the contention is 
 familiar that the reverse has been the case. Again, the 
 contention that in recent famines the parts of India that 
 suffered most severely were the parts that were most highly 
 assessed, finds (with the exception of Gujarat, which has not 
 been seriously famine-stricken for a century and was soft 
 and unprepared) no support in fact, and was expressly dis- 
 owned by the recent Famine Commission. It is conclusively 
 disproved in the case of the Central Provinces by the evidence 
 of the Chief Commissioner that, in the famine of 1899-1900, 
 the districts which felt the famine pressure most acutely 
 were those which had been exempted from paying, the revised 
 assessments, introduced at the previous revision ; while the 
 
OF THE INDIAN GOVERNMENT. 61 
 
 districts that suffered most from the famine of 1896-1897 
 were those in which there had been no enhancement for 
 40 years. 
 
 28. The fallacy in question is the result of an imperfect 
 appreciation of the smallness of the 
 Agricultural losses Iand rev enue compared with the enor- 
 
 mous Iosses resuitin * from a wide - 
 
 spread failure of crops. It has been 
 estimated that in the Central Provinces the agricultural 
 classes have lost 46 crores of rupees, or more than 26 millions 
 sterling, during the past seven years an amount equivalent 
 to the total land revenue of 50 years ; while seven years' 
 land revenue would be required to recoup the State for its 
 famine expenditure in these provinces since the year 1896. 
 Similar calculations could be made with regard to the other 
 famine-smitten provinces. It is clear that no reduction of 
 the land revenue demand short of its total abolition and not 
 even its abolition itself, could enable any community to hold 
 up its head against a calamity so vast and so appalling. 
 29.. It is not, of course, disputed that if the Government 
 were largely to abate its demand, and 
 Probable effects a the amount of such abatement were 
 of an abatement of fairl distributed am0 ngst the culti- 
 the land revenue on " 
 
 the resources of the vatln S dasses and were saved U P bv 
 people. them, instead of being thoughtlessly 
 
 spent, or absorbed by an increase of 
 population, or appropriated by a particular section, a reserve 
 would be created that might enable those classes better to 
 withstand the losses caused by failure of the rains. But, 
 unfortunately, neither in the past nor in the present circum- 
 stances of the country can any warrant be found for the 
 belief that the revenue so relinquished by Government would 
 constitute a famine relief fund in the hands of the people. 
 Experience has shown that excessive leniency of the kind in 
 question re-acts prejudicially upon the industry of the agri- 
 cultural classes, while it encourages the transfer of the soil 
 
62 LAND REVENUE POLICE 
 
 to mone} r -lenders and middlemen, who swallow the profits 
 intended for the cultivators, and reduce the latter to a con- 
 dition resembling serfdom. In illustration a reference may 
 be made to Behar, which is permanently settled at a very 
 light revenue, estimated as equivalent to a concession of at 
 least 80 lakhs of rupees a year to the inhabitants. These 
 advantages, however, have been monopolised by the land- 
 owning section of the community, while the Behar tenants 
 remain among the most heavily rented in India ; and as the 
 -experience of two famines in the last 30 years has shown, 
 have displayed the least capacity of resistance to the shock. 
 
 30. An additional source of error lies in the conception, 
 
 which -is erroneous, that it is from the 
 The classes which . revenue ; rf 
 
 suffer from famine. 
 
 of the agricultural community that 
 
 the sufferers in famine and the recipients of famine relief are 
 principally drawn. An inspection of any relief works on a 
 large scale, while it shows that the poorer sections of the 
 tenant class are not unrepresented, will also demonstrate 
 that the great majority are not ryots, but labourers on the 
 land, whom the land revenue assessment practically in no 
 way affects. 
 
 31. It is noteworthy that the theory which has here been 
 
 examined meets with no encourage- 
 
 Theory of connec- ment a t the hands of the latest expert 
 
 tion between- land bod that has enquired into the facts 
 
 revenue ana famines '. . ^ . ^ 
 
 rejected by Famine of the case > vlz " the Famme Commis- 
 
 Commission, 1901. sion of 1901. After stating what was, 
 
 in each of the provinces visited by 
 
 them, the pressure of the land revenue on the soil in figures 
 which have already been cited they concluded by saying 
 that except in Bomba}', where they regarded it as full, the 
 incidence of land revenue is low in moderate years, and that 
 it should in no way, per se, be the cause of indebtedness. It 
 is unnecessary, on the present occasion, to discuss what are 
 the secondary causes of famine for as to the primary, there 
 
OF THE INDIAN GOVERNMENT. 6 
 
 cau be no dispute and of the poverty and indebtedness 
 which famine brings in its train. But it is manifest that 
 anyone who shuts his eyes to the industrial and economic 
 forces that are at work in India at the present time, and 
 that are patent upon the surface of agrarian life, who does 
 not take into account the ever-increasing subdivision of 
 holdings (arising from the land-hunger of the peasant popu- 
 lation and the inveterate reluctance of the ryot to move even 
 to the smallest distance from his natal place), the decline of 
 industrial occupations other than agriculture, the rack- 
 renting to which tenants are subjected by the more incon- 
 siderate class of landlords and especially by middlemen of 
 various degrees, the usurious rates of interest demanded by 
 the money-lending class, the speculative expenditure upon 
 litigation, the proneness to extravagance on festival occasions, 
 and the numerous payments, in the form of petty bribes, 
 among the ryots themselves, but who concentrates his entire 
 gaze upon one aspect alone of their poverty, will carry away 
 a most distorted impression both of the malady which he 
 has set himself to diagnose, and of the remedies which it is 
 in the power or is the dut}' of Government to apply. 
 
 32. Before concluding his examination of this problem, 
 the Governor General in Council desires 
 Three possible to not i ce three asp ects of the land 
 causes of hards tub 
 
 requiring attention, reveuue 1 uestlon Delving three pos- 
 sible causes of hardship to the poorer 
 
 landholder, which seems to him to be of much greater impor- 
 tance than the criticisms which he has so far been engaged 
 in examining. The first of these is the pitch of enhancement ; 
 the second is the levy of the same assessment in bad years as 
 in good, on the assumption that savings in the one will meet 
 the losses oi the other ; the third is the effect of local deteriora- 
 tion upon land revenue payments. 
 
64 LAND REVENUE POLICY 
 
 33. That revenue enhancements must often be large is, 
 of course, the direct consequence of 
 (i) Large and sud- i ong -terni settlements, and it is, no 
 den enhancements , , , , ,< . ,. , , . 
 
 doubt, because their disturbing effect 
 Of revenue. 
 
 furnishes an argument for shorter 
 
 settlements, that a reference to it has not been found in the 
 fore-front of attack. There can be no question of the hard- 
 ship which a family must experience in finding its income 
 suddenly reduced by one third or even more, as may happen, 
 for instance, when at the end of a term of settlement it is 
 enjoying 75 per cent, of the assets, and re-settlement is made 
 at 50 per cent. The question in the aspect now under con- 
 sideration is not really affected (as is sometimes assumed) 
 by the grounds on which the enhancement is made : a heavy 
 addition to the assessment is as disturbing if justified by a 
 large increase of cultivation as if resulting from a rise in 
 valuation rates. It may be argued that a family in such a 
 case has profited largely by the enjoyment of income which 
 it would have lost under a shorter term settlement ; that 
 it should have saved from its surplus to meet the eventual 
 curtailment of its means ; and that the State will find long 
 term settlements exceedingly disadvantageous if it is not 
 only to lose all increment during their currency, but is also 
 to forego part of its dues at their close. But the question 
 must be considered from a practical point of view, and with 
 reference to the conditions of human nature. The State 
 cannot without hesitation call upon people suddenly to effect 
 a great reduction in their domestic expenditure, however 
 well justified in theory its demand may be. A man will 
 look more to the actual increase of his obligations than he 
 will to the arithmetical standards by which it is justified or 
 determined. If for 30 years he has been paying a land 
 revenue of R 1,000 and is called upon to pay R2,000 upon 
 re-settlement, it is small consolation to him to be told that, 
 while the former sum represented 50 per cent, of his former 
 assets, the latter only amounts to 47 per cent, of his assets 
 
OF THE IXDIAX GOVKKXMKXT. 65 
 
 as they now stand. A reduction in percentages is far from 
 compensating him for an enhancement of burdens. 
 
 34. To meet such cases, the Government of India desire 
 The remedy ap- to lay much stress upon the principle 
 plied. of gradual and progressive enforce- 
 
 ment of sudden increases of other than moderate dimensions. 
 The mitigation of a large enhancement by spreading its 
 imposition over a term of years has been a recognized feature 
 in the settlement procedure of Upper India for a long time 
 past, but has not till recently been brought systematically 
 into practice. In 1895 the Government of India, with the 
 concurrence of the Secretary of State, drew general attention 
 to the advisability of making larger use of progressive enhance- 
 ments. In the Xorth-\Yestern Provinces, very complete 
 effect has already been given to this principle. Similar rules 
 have recently been used in the re-settlement of the Seoni 
 district in the Central Provinces, and the expediency will 
 now be considered of prescribing it for general guidance in 
 those provinces. The rules on this subject contained in the 
 Bengal Settlement Code are of particular application to ryots 
 and tenure holders ; but they admit the use of progressive 
 assessments in the Orissa settlements, though the}' lay down 
 no definite scheme of progression, and, as a matter of fact, 
 progressive assessments were most liberally granted in those 
 settlements at a loss to the State of nearly 8 lakhs of rupees. 
 In the Punjab, the use of progressive assessments has been 
 discouraged on the ground that, though an appropriate means 
 of easing an enhancement to a large landowner, they are not 
 suitable to the circumstances of the petty proprietors who 
 hold a very large proportion of the land in that province. 
 Large increases in the demand have been commonly avoided 
 by under-assessment. But it seems open to question whether 
 an expedient which has proved serviceable in other parts of 
 India might not be usefully adopted in the Punjab, and the 
 point will be considered, though the effect of progressive 
 assessments in this province would be to raise, not to lower, 
 
66 LAND REVENUE POLICY 
 
 the Government revenue. Turning now to ryotwari settle- 
 ments, a rule of the Madras Settlement Code limits to 25 per 
 cent, the enhancement which may be imposed at once, the 
 balance being imposed by annual instalments, each not 
 exceeding 12^ per cent, on the original assessment. This 
 gives a ryot six years in which to accomodate himself to the 
 doubling of his assessment. In the Bombay Presidency also 
 the levy of substantial enhancements is distributed over a 
 term of years, and the maximum enhancement may not 
 exceed double the former amount. Deviations from these 
 rules have, however, apparently been permitted. The 
 procedure of ryotwari settlements renders it difficult for an 
 assessing officer to pay close regard to the circumstances of 
 individuals in framing his proposals, and there is, therefore, 
 the greater need of general rules to obviate hardships in 
 particular cases, even if it be conceded that men who culti- 
 vate their own land can support a heavier percentage enhance- 
 ment than those who subsist upon rental receipts. The 
 question is one that calls for, and will receive, further 
 consideration. 
 
 35. The question of varying the revenue demand to meet 
 the character of the season is similar to the preceding, in 
 that it involves departure from the theory of settlement at 
 the cost of some revenue to the State. In theory the Govern- 
 ment revenue represents the sum that may fairly be demanded 
 on an average of seasons, and it is 
 
 (2) Exaction of a assesse d in the belief that cultivators 
 fixed demand where from j rf 
 
 produce fluctuates. . 
 
 years to meet the deficit in bad. It is 
 
 manifest, however, that, in tracts where the chances of a bad 
 harvest are high, it must be exceedingly difficult to make 
 allowances for crop failure in framing the assessment rates. 
 And it is also clear that the agricultural classes have not. as 
 a rule, yet learnt to regard a good harvest, not as an occasion 
 for larger expenditure, but as a means of insurance against 
 failure of crops. In truth, to a poor family, a short harvest 
 
OF THE INDIAN GOVERNMENT. 67 
 
 must be a severe calamity. The assessment may absorb but 
 a small share of the gross produce of its land. But its circum- 
 stances depend on the net produce, on which the assessment 
 is in higher proportion, and it is obvious that on inferior land 
 a substantial deficiency in the out-turn may leave no net 
 produce whatever, so that (in the absence of savings) the 
 assessment can only be paid by borrowing or by stinting the 
 necessaries of life. When such a deficiency is frequent, the 
 rigid demand of the land revenue must add very materially 
 to the hardships endured by a poor and uneducated people. 
 
 36. In tracts where great variations from the average of 
 produce are not very frequent, such a demand may be suitable 
 enough, its simplicity and educative effect compensating for 
 the hardship that may be felt in individual cases. But where 
 
 the produce of the land is liable to 
 
 Necessity for , , 
 
 greater elasticity. reat and fre <|u ent fluctuations owing 
 to failure of irrigation or vicissitudes 
 of season, there is reason to apprehend that a fixed assessment 
 may ruin people before it teaches them. The revenue system 
 of several provinces notably those of Madras and the Punjab 
 have recognized the necessity of special arrangements for 
 the remission of revenue for failure of crops on lands capable 
 of being supplied by State irrigation works. In Madras no 
 revenue is charged upon irrigable land the produce of which 
 has not matured owing to the failure of the water-supply ; 
 and in the Punjab this principle has received a further develop- 
 ment, a deficiency of produce, not amounting to total failure, 
 entitling the ryot to a proportionate abatement of the assess- 
 ment rate. This system entails an elaborate procedure of 
 crop inspection, and throws much responsibility upon native 
 subordinates. But it has worked well, and is being extended. 
 Unirrigated lands in the ryotwari provinces of Burma and 
 Assam are ordinarily exempt from payment of assessment if 
 left unsown ; but these provinces afford almost the only 
 exceptions to the rule that lands which are dependent upon 
 the rainfall pay a fixed assessment irrespective of their 
 
68 LAND REVENUE POLICY 
 
 produce. During the past twenty-five years the advantages, 
 for lands of this description, of a more elastic system of 
 collection have been urged at various times on the Government 
 of India by very high authority, and have been carefully 
 debated with Local Governments. The weight of opinion 
 has been against change ; but this seems to be due partly to 
 the idea that remissions in some years would be balanced by 
 an increase of assessment in others, and partly to the difficulty 
 contemplated in appraising the loss sustained by each of 
 thousands of small holdings. The Government of India 
 freely admit that a fluctuating assessment, in the sense of an 
 assessment without a definite maximum limit in cash, and 
 annually varying with the out-turn of the crops, is exceed- 
 ingly difficult to work with fairness, throws an undesirable 
 amount of power into the hands of subordinate officials, and 
 lacks the influence for thrift which has been the desire of 
 Government to secure in its land revenue policy. It would 
 be a retrogade step, and would imply a reversion to the 
 methods of native rule. But these objections would not 
 apply so forcibly to a system under which the produce of 
 particular harvests would be taken merely to justify the 
 reduction of a standard demand, when such produce falls 
 below a point at which relief is, for general reasons pronounced, 
 to be necessary. Experience, gained on a large scale during 
 the past years of distress, indicates that when crop failure 
 affects an entire village, or other separately assessed area, 
 the difficulty of dealing with holdings individually may 
 possibly be met by working from aggregate to detail, by 
 accepting the village, or other such area, as the unit for 
 calculating the amount of reduction to be given, and leaving 
 it to subordinate officials of approved character merely to 
 distribute this amount according to the degree of the loss 
 sustained by individuals. Where a landlord is interposed 
 between the ryots and the Government, his assistance will 
 often be of value in making this distribution, as it is in the 
 interest of his rental collections that it should be fair. Such 
 
OF THE INDIAX GOVERNMENT. 69 
 
 a system will no doubt offer difficulties of its own, and careful 
 supervision would be indispensable. But the Government 
 of India are not satisfied that, in certain well-known tracts 
 of insecure land, where crops are liable to violent fluctuations 
 in produce, some such plan is not required in the interests of 
 the people, and the question of its introduction will receive 
 fresh consideration. It would be essential that the working 
 of the system should be under the supervision of European 
 officers of experience, at all events during the first years 
 following its introduction. 
 
 37. In a country of the size and diversnry of India ex- 
 ceptions must occur to the general rule 
 
 (3) Expediency of agr i cu it u ral progress, and localities 
 
 of meeting local , , ,, .... 
 
 deterioration with are to be tound where the conditions 
 
 prompt relief are those of actual deterioration. The 
 
 Governor General in Council has in 
 
 mind not only the losses of population and of produce which 
 are the unavoidable consequences of severe famine, but the 
 circumstances of tracts and villages which lose ground owing 
 to such special causes as the effect of decimating epidemics 
 of malarial fever or other conditions, whether connected or 
 not with vicissitudes of season. For some years past the 
 Government of India have insisted upon the importance of 
 the early detection of cases of local deterioration, and have 
 cominitteed to Provincial Departments of Land Records and 
 Agriculture the conduct of systematic enquiries to this end. 
 But the information thus collected has not always been fully 
 utilized, and there have been cases in which a reduction of 
 revenue was not granted till the troubles of the people had 
 been aggravated by their efforts to provide the full fixed 
 demand. It is no doubt true that any alteration of the 
 assessment is in conflict with the terms of the original contract, 
 by which the landholder has undertaken a liability for loss 
 in return for an expectation of profit. But in this matter the 
 interests of the Government are identical with the interests 
 of the people, and it is unwise to exact from impoverished 
 
70 LAND REVENUE POLICY 
 
 persons a revenue which they really cannot pay, merely 
 because they are under an engagement to pay it. The 
 
 Governor General in Council is convinced of the desirability 
 of granting prompt relief in these cases, whether they involve 
 tracts or single villages, even though such a course may 
 involve a departure from the strict principles of settlement. 
 The amount of revenue which the concession will cost the 
 State will be insignificant compared with the advantages 
 obtained in assisting and encouraging an afflicted population. 
 
 38. In the review of their land revenue policy which has 
 now been brought to a close, the 
 
 G * <* * c^ to ^ 
 
 established the following propositions, 
 which for convenience sake, it may be desirable to summarise 
 before concluding this Resolution : 
 
 (1) That a Permanent Settlement, whether in Bengal or 
 
 elsewhere, is no protection against the incidence 
 and consequences of famine. 
 
 (2) That in areas where the State receives its land revenue 
 
 from landlords, progressive moderation is the key- 
 note of the policy of the Government, and that the 
 standard of 50 per cent, of the assets is one which 
 is almost uniformly observed in practice, and is 
 more often departed from on the side of deficiency 
 than of excess. 
 
 (3) That in the same areas the State has not objected, 
 
 and does not hesitate, to interfere by legislation to 
 protect the interests of the tenants against oppres- 
 sion at the hands of the landlords. 
 
 (4) That in areas where the State takes the land revenue 
 
 from the cultivators, the proposal to fix the assess- 
 ment at one-fifth of the gross produce would result 
 in the imposition of a greatly increased burden 
 upon the people. 
 
OF THE INDIAN GOVERNMENT. 71 
 
 (5) That the policy of long-term settlements is gradually 
 
 being extended, the exceptions being justified by 
 conditions of local development. 
 
 (6) That a simplification and cheapening of the pro- 
 
 ceedings connected with new settlements, and an 
 avoidance of the harassing invasion of an army of 
 subordinate officials, are a part of the deliberate 
 policy of Government. 
 
 (7) That the principle of exempting or allowing for 
 
 improvements is one of general acceptance, but 
 may be capable of further extension. 
 
 (8) That assessments have ceased to be made upon 
 
 prospective assets. 
 
 (9) That local taxation as a whole though susceptible of 
 
 some redistribution is neither immoderate nor 
 burdensome. 
 
 (10) That over-assessment is not, as alleged, a general 
 or widespread source of poverty and indebtedness 
 in India, and that it cannot fairly be regarded as 
 a contributory cause of famine. 
 
 The Government of India have further laid down liberal 
 principles for future guidance and will be prepared, wiiere 
 the necessity is established, to make further advance in 
 respect of 
 
 (n) the progressive and graduated imposition of large 
 enhancements ; 
 
 (12) greater elasticity in the revenue collection, facili- 
 tating its adjustment to the variations of the seasons, 
 and the circumstances of the people ; 
 
 (13) a more general resort to reduction of assessments 
 in cases of local deterioration, where such reduction 
 cannot be claimed under the terms of settlement. 
 
72 LAND REVENUE POLICY 
 
 39. In thus defining their policy, the Government of 
 . India would not desire to claim for the 
 
 land revenue system of British India 
 an exactitude or a freedom from blemish to which it cannot 
 pretend. Historically it owes its immediate origin to practices 
 inherited from the most decadent period of native rule, and 
 its form to changes made slowly, and not without mistakes, 
 by men who were aliens to the country, and could only with 
 difficulty, and by slow degrees, assimilate the requirements or 
 enter into the feelings of the people. Where habit and pre- 
 cedent count for more than wisdom, there has been need for 
 caution in reform ; and logical completeness or simplicity 
 could not be expected of a system born amid such surround- 
 ings, applied to such manifold conditions and to so hetero- 
 geneous a population, and subject in, the various stages of 
 its development, to considerations of practical expediency 
 rather than of abstract symmetry or scientific perfection. 
 Indeed the one claim which the Government of India would 
 decline to make for the land revenue system of this country 
 is that it can properly be regarded as a science at all. In'no 
 country can land valuation be so described ; and in India, 
 spite of records, estimates, and tables is no exception to the 
 rule. A part of the weakness of the criticisms which have 
 been directed against it, arises from the erroneous assumption 
 that it can be regulated by fixed laws, or shaped by arithmetical 
 standards. Assessments cannot be dictated by the theorist in 
 his study ; they elude dogmatic treatment, and can only be 
 safely worked out by the Settlement Officer in the village 
 and on the fields. While they may admit of statistical 
 analysis, they are liable to be hampered by premature 
 statistical definition. The true function of Government is 
 to lay down broad and generous principles for the guidance 
 of its officers, with becoming regard to the traditions of the 
 province and the circumstances of the locality, and to pre- 
 scribe moderation in enhancement, and sympathy in collection. 
 
OF THE INDIAN GOVERNMENT. 73 
 
 Above all it is its duty to exercise discriminations the choice 
 of the agents whom it employs for this most critical and 
 responsible of tasks. The Governor General in Council 
 acknowledges with gratitude the services that have been 
 rendered to Government in this respect by a long line of 
 devoted and capable officers, and he believes that the existing 
 system, if pursued upon the lines that have been indicated, 
 is both well suited to the present conditions of the country, 
 and compatible with its future development, and that the 
 revenue which it provides, and which is more lenient in its 
 incidence than at any previous stage of Indian history, is 
 capable of being levied from the people with surprisingly 
 little hardship and without discontent. 
 
STATEMENTS. 
 
 Xo. i. Showing rates in different provinces for the 
 purposes of obtaining average rates for Statements Nos. 
 2 and 3. 
 
 Xo. 2. Showing in totals of a few of the principal articles 
 of produce in India and Burma. Average worked out for 15 
 years, from 1895-6 to 1909-10. 
 
 Xo. 3. Showing export trade for all products of land 
 carried by land and river, comprising that from province to- 
 province and chief seaports. Quantities based on 5 years* 
 average 1904-5 to 1908-9. 
 
 Xo. 4. Showing the inter-provincial export trade. Rates 
 computed from the returns of respective provinces. 
 
 Xo. 5 A. Showing total export of the trans-frontier export 
 trade of Burma. 
 
 Xo. 5B. Showing value of principal articles of Indian 
 produce in export trade of Rangoon, averaged for 5 years 
 ending 1907-8. 
 
 No. 50. Showing value of principal articles of produce 
 exported coastwise. Averaged for 5 years ending 1907-8. 
 
 Sum mar}' of total value of export trade and probable 
 
 Government dues. 
 
 75 
 
a 
 
 W 
 
 s . 
 
 H 
 
 a 
 
 ^j w-v tr> 
 
 ONOvo oo'Sm^o 
 
 ro - S 00 
 
 VO 
 
 ... .. 
 s- " 2 ' 'a ^'^^82 
 
 o O 
 
 Q 
 t 
 
 <U HH W 
 
 i . . tJ 
 a !?' 
 
 fi o 
 
 PO *2 ro '3 o o ^-. oo 
 x^ o 8 N 9 o oo 
 
 d 'd 
 
 2<s ?3 $-?* 
 
 I11S1 
 
 111 P 
 
 MJ"__L 
 
 is 
 
 vo ^ 
 
 M 
 
*! .9 t C c 1 vo . o ^^" f ?^ < ^ t >*> o ^ vo . *? w . 
 *t ri f 06 od ri *vo-<fcoNvorfvorJ fxp 
 
 O\ N N 
 
 SO* r< M 
 to vo o + 
 
 V-^-Ov^o co ON NTJ-I-ICOOO N vovo vo <* vo - 
 
 H lx VO C^ co W vo vo O ^" ON O vo OO tx co vo to tx co vo VO 00 
 
 *<*<5.cOOft 'TJ-voNfltx-rfvow O\ ON vo 4 06 'O 4 d 
 
 ONN i-ii-i '4-p<voco -iTf 
 
 tx co 2 ~ 
 
 
 8w tx 
 *o tx 
 
 vo VO - 
 
 f^Tj-MCO IXVOCOvoCOTtON 
 
 NOVO ooo txc cocoq\c<vq * 
 
 OVO'ONfi 'tXTf'POcivO^i'VO 
 
 CO VO 
 
 \r> en 
 
 * * ^"? 
 
 vo lx O tx CO ON 
 
 |_! M M ". 
 
 vo- cOCO>-i i-iVO N ON*- 1 
 
 2voOcoONNN-'oco 
 
 o - 
 
 co 4 
 
 VO tx tx 
 
 O O co cj 00 
 
 Tf co vo co 00 N 
 
 vo vOTj-VO^^tx^OOVOtX- . ,_.-_. 
 
 O\ixcotxOOVOvOOvoVO*-OOVO VO^o ^covow NO 
 
 CO cfvCOCo'vo^cocovd^-^-CO NCO ONNvoCOvorf-vo 
 
 co * 
 
 CO CO Tf CO 
 
 ^VO^ cOvoVO f OONtxvotx-' VOVO VO IxVOcoONtx 
 
 ^ XJ ?Q coo\otxvqoq-vovo *>*> *? '~' T ?' v ^ f 7Q 
 
 i tx^cocovdvovdco ON** NNlxONtXCOO 
 
 ^ N 00 C-l - "- 1 ^1" 
 
 - ^- N vo 
 
 >vovoTt-ixoovovofo>-ttxconTj- oovo 
 
 rtNCSfOtxlxMNi-ivocOi-iOON COtx 
 
 g^OO-t-'txOON^vo 
 
 o - 
 
 vo vo VO <-" 
 
 44 
 
 3 S 
 
 S - o 
 
 tuo 
 
 S .> 2 I a 
 If Sa S 
 
 O M ^ H H 
 
 
 3 ^"^ B . M 
 1*2 1| ! | ! 
 
 TihliiJ 
 
 8 2 5 -^ ^ g ^ 
 SO^P^M^^O 
 
 W to 
 
 O 1-f 
 
 Q P 
 
 gs 
 
 fe O 
 
 M 
 
 o co * 
 
 I g-il 
 
 - 3. 
 
 ri 
 
 77 
 
 ; 
 
 :l 
 
 I 
 
 1 
 
 1.7 
 
 3 JL 
 
 II 
 
 IIS 
 
h 
 
 '> -s 
 
 II? 
 
 vq tx rs 
 
 co oc oc 
 
 tx co to vo ci 
 
 ON N * 
 
 $2 
 
 M N<OO)\O 
 
 ^VOOCOOGO 
 
 I N* VO 
 M co 1-1 
 
 s0 
 
 M 00 
 
 to <^ o 
 
 to N ts vo 
 
 i- 1 ON co vq II 
 
 ON vr. tx O* vd PO I 'ON 
 
 I I I I "I w . *> 
 
 I rf co O M to 
 
 N ON M N to s ON 
 
 M to o vq ~ i i oo rj- 
 
 vd o vd i-" I I cf\ od 
 
 CO VO to 
 
 tx oo <* 
 
 vorfcoxoONCO 
 
 O\O\'-' 
 VO "- 1 N 
 
 oo* vd d\ 
 
 o 
 
 IS 
 
 |1I1 1 
 
 3 S S g 
 
 a s 
 
 o o 
 
 LE 
 
 O (X, pi, 
 
oo ON fx HI so ON oo tx w oo 
 
 HI fO HI HI M HI *5 
 
 tx N <>o \n tr> rr> HI o\ VO <* 
 
 c\ ? vq u? q q\ 
 
 OON'ON^NOO'OHlltxfod^l 'OO 
 
 M 
 
 SO N IOVOT}- VOOOOO 
 
 tx tx HI tx i oq v? tx 
 
 I ' ^ M ! ^4d?vd I ^^5ot! ! ?l ! I 
 
 tx <r> rj- ^ ON 
 
 I . . i . . . . -: . i ^ ^ . *? i i . i r i 
 
 lO^ll^TfNNNO'O^ONON 1 l-n-l I 
 
 - 
 
 HirOHIHlMN H. HI 
 
 HI 
 
 ;"**. , 
 
 tx tx tx 
 
 Tf HI O 
 
 vo 
 
 OTI-MOVVON 
 
 O HI M HI 
 
 . 
 113 "1 
 
 O O ^ O 
 
 o> o g <u <u c; 
 
 _ C ^_> 4.) ^_) 
 
 1 1 1 
 
 O O O 
 
 ; l 
 
 V) 
 
 ! l 
 
 ^ I 
 
 - V 
 
 1 s 
 
 a O 
 
 CO CO t 
 
 S 2 'S 
 
 I fl 
 
 rt 
 
 a 
 i ^ 
 
 1 8 
 
 '! 
 
 h 
 
 79 
 
 bo 
 O 
 
 II 
 
 Q ^T 
 
 II 
 
 gg 
 
 I 
 II 
 
STATEMENT No. 2. 
 
 Shewing totals of a few of the principal articles of Produce in India including 
 Burma, compiled from the Government of India return called " Area and Yield." 
 Average worked out for 15 years from 1895-6 to 1909-10. 
 
 Article of Produce. 
 
 Total weight worked 
 on average of 15 years. 
 
 Rate 
 Rs. 
 
 Per 
 
 Total Value. 
 Rs. 
 
 RICE 
 
 432,744,377 
 
 cwts. 
 
 588,532,352 Mds 
 
 5.71 
 
 Md 
 
 3,360,519,730 
 
 WHEAT 
 
 7,259,903 
 
 tons. 
 
 I97,469,36i 
 
 4-74 
 
 ii 
 
 936,004,771 
 
 COTTON 
 
 4,130,255 
 
 bales 
 
 20,651,275 
 
 19-5 
 
 ,, 
 
 402,699,862 
 
 LINSEED. Pure & 
 
 
 
 
 
 
 
 mixed 
 
 367,069 
 
 tons 
 
 9,984,276 
 
 5.76 
 
 ,, 
 
 57,509,430 
 
 RAPE and MUSTARD 
 
 
 
 
 
 
 
 Pure & mixed 
 
 969,455 
 
 tons 
 
 26,369,176 
 
 6.5 
 
 ,, 
 
 171,399,644 
 
 SESAMUM. Pure & 
 
 
 
 
 
 
 
 mixed, Tilor Jin- 
 
 
 
 
 
 
 
 JiH 
 
 356,307 
 
 tons 
 
 9,691,550 
 
 6.51 
 
 ,, 
 
 63,091,990 
 
 GROUNDNUTS 
 
 155,645 
 
 tons 
 
 4,233,544 
 
 6.68 
 
 ,, 
 
 28,280,074 
 
 JUTE 
 
 6,981,166 
 
 bales 
 
 34,905,830 
 
 5-7 
 
 ,, 
 
 198,963,231 
 
 INDIGO 
 
 101,598 
 
 cwts 
 
 138,173 
 
 120.69 
 
 , , 
 
 16,676,099 
 
 SUGARCANE unre- 
 
 
 
 
 
 
 
 fined, 12 years' 
 
 
 
 
 
 
 
 average 
 
 2,013,261 
 
 tons 
 
 54,760,699 
 
 7-49 
 
 ,, 
 
 410,157,635 
 
 Rs. 
 
 At is. 4d. ... 
 Government dues at th 
 
 5,645,302,466 
 
 376,353,498 
 
 62,725,583 
 
 NOTE. The yield of these articles is increasing from year to year ; for instance, 
 the yield of cotton for]i 910-11 was "5, 228,000 bales (Times supplement of J5th March, 
 1911). The value of Rice alone 3,360 million rupees 224 million pounds. Hence 
 Government share at th from Rice alone would amount to 37 million pounds. 
 
 80 
 
STATEMENT No. 3. 
 
 Shewing Export Trade of India (excluding Burma, for which see Statement 5* 
 A, B and C) for all products of land carried by Rail and River, comprising that from 
 Province to Province and chief seaports (excluding the trade from one Block to 
 another Block of the same Province, for which see Statement No. 4. Prepared from 
 Government of India Return for the official year 1908-9. Quantities based on 5 
 years' average, 1904-5 to 1908-9, for Rates see Statement No. i. 
 
 ARTICLE or PRODUCE. 
 
 Quantities on 
 average. 
 
 s years 
 
 Average 
 Equal to in 
 Maunds. 
 
 Rate 
 per 
 Maund. 
 
 Value in 
 Rs. 
 
 HORNED CATTLE 
 
 97,415 
 
 No. 
 
 each 
 
 36.78 
 
 3,582,924 
 
 SHEEP AND GOATS 
 
 523,824 
 
 No. 
 
 each 
 
 3-74 
 
 1,959,102 
 
 HORSES, PONIES & MULES 
 
 22,6O2 
 
 No. 
 
 each 
 
 130.78 
 
 2,955,890 
 
 OTHER ANIMALS ... 
 
 966,613 
 
 No. 
 
 each 
 
 19.06 
 
 18,423,644 
 
 APPAREL. Including drap- 
 
 
 
 
 
 
 ery, haberdashery, &c. 
 
 omitted 
 
 as 
 
 Foreign 
 
 
 
 COAL AND COKE 
 
 7,565,582 
 
 
 205,782,830 
 
 56 
 
 115,238,385 
 
 COTTON, Raw 
 
 11,870,607 
 
 cwts. 
 
 16,144,025 
 
 i9o 
 
 314,808,487 
 
 COTTON. Manufactured, 
 
 
 
 
 
 
 twist yarn and piece goods 
 
 
 
 
 
 
 (Indian treated as cotton 
 
 
 
 
 
 
 raw) 
 
 2 o35,4i4 
 
 cwts 
 
 3,448,163 
 
 19.5 
 
 67,239,178- 
 
 CHEMICALS. Excepting 
 
 
 
 
 
 
 Saltpetre 
 
 375,863 
 
 ,, 
 
 5n,i73 
 
 5-56 
 
 2,842,122 
 
 DRUGS. Intoxicating 
 
 
 
 
 
 
 other than Opium 
 
 4,919 
 
 ,, 
 
 6,689 
 
 137-69 
 
 921,00$ 
 
 DRUGS. Non-intoxicating 
 
 48,827 
 
 J, 
 
 66,404 
 
 195-93 
 
 13,010,536 
 
 Others 
 
 339,666 
 
 J, 
 
 46i,945 
 
 16.2 
 
 7,483,509- 
 
 DYES AND TANS. Alizar- 
 
 
 
 
 
 
 ine and Aniline 
 
 omitted 
 
 
 
 
 
 DYES AND TANS. Cutch 
 
 76,542 
 
 J, 
 
 104,097 
 
 22.69 
 
 2,361,961 
 
 DYES AND TANS. Indigo 
 
 14,285 
 
 >, 
 
 67,027 
 
 114.15 
 
 7,651,132 
 
 DYES AND TANS.-Myrabo- 
 
 
 
 
 
 
 lams 
 
 1,083,860 
 
 J, 
 
 1,474,049 
 
 2. 
 
 2,948,098 
 
 DYES ANDTANS. Tanning 
 
 
 
 
 
 
 Barks 
 
 516,825 
 
 
 702,882 
 
 2.03 
 
 1,426,850 
 
 DYES AND TANS. Tur- 
 
 
 
 
 
 
 meric 
 
 668,619 
 
 n 
 
 909,322 
 
 8.55 
 
 7,774,703 
 
 DYES AND TANS. Others 
 
 2,764,465 
 
 ,, 
 
 3,759,672 
 
 18.26 
 
 68,651,611 
 
 FODDER. Oil Cake 
 
 2,174,624 
 
 ,, 
 
 2,957,488 
 
 2.64 
 
 7..807,768 
 
 FODDER. Hay, Straw and 
 
 
 
 
 
 
 Grass 
 
 6,068,596 
 
 ,} 
 
 8,253,290 
 
 95 
 
 7,840,625 
 
 FRUIT AND VEGETABLES. 
 
 
 
 
 
 
 Fresh 
 
 3,382,174 
 
 ,, 
 
 4,599,756 
 
 5-54 
 
 25,482,648 
 
 Carried forward 
 
 680,411,181 
 
ARTICLE OF PRODUCE. 
 
 Quantities on 5 years 
 average. 
 
 Equal to in 
 Maunds. 
 
 Average 
 Rate 
 per 
 Maund. 
 
 Value in 
 Rs. 
 
 
 
 
 Brought 
 
 orward 
 
 680,411,181 
 
 GRAIN AND PUI,SE. Grain 
 
 
 
 
 
 
 and Pulse 
 
 16,458,415 
 
 cwts. 
 
 22,383,444 
 
 4-37 
 
 97,815,650 
 
 GRAIN AND PUI.SE. Jawar 
 
 
 
 
 
 
 and Bajra 
 
 8,108,193 
 
 11,027,142 
 
 3.22 
 
 35,507,397 
 
 GRAIN AND PUI,SE. Rice 
 
 
 
 
 
 in Husk 
 
 6,8l6,20I ,, 
 
 9,270,033 
 
 2.97 
 
 27,531,998 
 
 GRAIN AND PUI,SE. Rice 
 
 
 
 
 
 not in Husk 
 
 23,221,804 
 
 , J 
 
 31,581,653 
 
 5-71 
 
 180,331,239 
 
 GRAIN ANDPUI,SE. Wheat 
 
 29,123,251 
 
 J, 
 
 39,607,621 
 
 4-74 
 
 187,740,123 
 
 GRAIN ANDPUI,SE. Wheat 
 
 
 
 
 
 
 Flour 
 
 2,028,749 
 
 ,, 
 
 2,759,098 
 
 5-97 
 
 16,471,815 
 
 GRAIN ANDPUI.SE. Others 
 
 5,943,403 
 
 J> 
 
 8,083,027 
 
 2.62 
 
 21,177,531 
 
 HIDES AND SKINS OF 
 
 
 
 
 
 
 CATTLE. Dressed or 
 
 
 
 
 
 
 Tanned 
 
 51,556 
 
 >, 
 
 70,116 
 
 47-5 
 
 333,051 
 
 HIDES AND SKINS OF 
 
 
 
 
 
 
 CATTLE. Raw 
 
 I,O79,IIO 
 
 ,, 
 
 1,467,589 
 
 30.26 
 
 44,409,243 
 
 SKINS OF SHEEP AND OTHER 
 
 
 
 
 
 
 ANIMALS. Dressed or 
 
 
 
 
 
 
 Tanned 
 
 131,225 
 
 ,, 
 
 178,466 
 
 66.59 
 
 11,884,050 
 
 SKINS OF SHEEP AND OTHER 
 
 
 
 
 
 
 ANIMALS. Raw 
 
 891,328 
 
 -J 
 
 1,212,206 
 
 32-32 
 
 39,178,498 
 
 HORNS 
 
 65,101 
 
 ,, 
 
 88,537 
 
 11.72 
 
 1,037,653 
 
 HEMP (INDIAN) AND OTHER 
 
 
 
 
 
 
 FIBRES. Excluding Jute 
 
 796,387 
 
 ,, 
 
 1,083,086 
 
 7-25 
 
 7,852,374 
 
 JUTE. Raw 
 
 23,560,452 
 
 ,, 
 
 32,042,214 
 
 5-7 
 
 182,640,620 
 
 JuTE. Gunny bags and 
 
 
 
 
 
 
 cloth 
 
 4,876,871 
 
 ,, 
 
 6,632,544 
 
 12.15 
 
 80,585,410 
 
 LAC 
 
 540,879 
 
 ,, 
 
 733,595 
 
 34.28 
 
 25,147,637 
 
 LEATHER. Unwrought . . . 
 
 173,535 
 
 ,, 
 
 236,007 
 
 112.15 
 
 26,468,185 
 
 LEATHER. Wrought 
 
 37,748 
 
 
 
 5i,337 
 
 175.07 
 
 8,987,569 
 
 LIQUORS. -- Ale, Beer, 
 
 
 
 
 
 
 Wines, &c 
 
 omitted 
 
 
 
 
 
 
 
 
 
 MINERALS. All 
 
 omitted 
 
 
 
 
 
 
 
 
 
 Oiis. Kerosine ... 
 
 omitted 
 
 
 
 
 
 
 
 
 
 On,s. Castor 
 
 146,906 
 
 ,, 
 
 199,792 
 
 13-65 
 
 2,727,161 
 
 GII.S. Cocoanut 
 
 222,000 
 
 ,, 
 
 301,920 
 
 18.73 
 
 5,654,962 
 
 Oii,S. Mustard and Rape 
 
 671,299 
 
 > 
 
 912,966 
 
 18.25 
 
 16,661,630 
 
 Oii,s. Others 
 
 715,638 
 
 II 
 
 973,267 
 
 14.9 
 
 14,501,678 
 
 OILSEEDS. Castor 
 
 2,468,108 
 
 II 
 
 3,356,626 
 
 4-24 
 
 14,232,094 
 
 OII,SEEDS. Groundnuts 
 
 2,054,008 
 
 ,, 
 
 2,793,450 
 
 6.68 
 
 18,660,246 
 
 OILSEEDS. Linseed 
 
 6,369,835 
 
 ,, 
 
 8,599,277 
 
 5.76 
 
 49,531,836 
 
 OILSEEDS. Poppy 
 
 1,149,041 
 
 
 
 1,562,695 
 
 7-39 
 
 11,548,316 
 
 82 
 
 Carried forward 1,809,028,147 
 
ARTICLE OF PRODUCE. 
 
 Quantities on 5 years 
 average. 
 
 Equal to in 
 Maunds. 
 
 Average 
 Rate 
 per 
 Maund. 
 
 Value in 
 Rs. 
 
 
 
 
 Brought 
 
 forward 
 
 1,809,028,147 
 
 OILSEEDS. Rape and Mus- 
 
 
 cwts. 
 
 
 
 
 tard 
 
 5,087,637 
 
 }) 
 
 6,919,186 
 
 6.5 
 
 44,974,709 
 
 OILSEEDS. Sesamum, Til 
 
 
 
 
 
 or Jinjili 
 
 3,273,839 
 
 4,452,421 
 
 6.51 
 
 28,985,261 
 
 OILSEEDS. Others 
 
 31,378,026 
 
 42,674,115 
 
 3-23 
 
 137,837,391 
 
 OPIUM. 
 
 omitted 
 
 
 
 
 
 
 
 PAPER AND PASTEBOARD 
 
 omitted 
 
 . 
 
 
 
 
 
 PROVISIONS. Dried Fruit 
 
 
 
 
 
 and Nuts 
 
 1,992,734 
 
 2,710,118 
 
 17.91 
 
 48,538,213 
 
 PROVISIONS. Ghi 
 
 579,738 
 
 788,443 
 
 39-23 
 
 30,930,619 
 
 PROVISIONS. Others 
 
 2,732,477 
 
 3,716,168 
 
 12.42 
 
 46,154,807 
 
 RAILWAY PLANT AND ROLL- 
 
 
 
 
 
 ING STOCK 
 
 omitted 
 
 
 
 
 
 
 
 SALTPETRE AND OTHER 
 
 
 
 
 
 
 SALINE SUBSTANCES. 
 
 1,085,277 
 
 , 
 
 1,475,976 
 
 7.92 
 
 11,689,730 
 
 SPICES . B etelnuts 
 
 1,524,775 
 
 ,, 
 
 2,073,694 
 
 n.88 
 
 24,635,485 
 
 SPICES. Cardamoms 
 
 24,914 
 
 ii 
 
 33,883 
 
 138.29 
 
 4,685,680 
 
 SPICES. Chillies 
 
 937,408 
 
 ,, 
 
 1,274,874 
 
 12.27 
 
 15,642,704 
 
 SPICES. Ginger 
 
 88,684 
 
 ,, 
 
 120,610 
 
 14.81 
 
 1,786,234 
 
 SPICES. Pepper 
 
 144,322 
 
 ,, 
 
 196,277 
 
 20.76 
 
 4,074,710 
 
 SPICES. Others 
 
 1,206,281 
 
 
 
 1,640,542 
 
 17.1 
 
 28,053,268 
 
 SALT. 
 
 omitted 
 
 
 
 
 
 
 
 
 
 SILK. Raw and Piece 
 
 
 
 
 
 
 Goods ... 
 
 omitted 
 
 
 
 
 
 
 
 
 
 SUGAR . Unrefined 
 
 9,156,746 
 
 ,, 
 
 12,453,174 
 
 7-49 
 
 93,274,273 
 
 SUGAR. Refined 
 
 omitted 
 
 
 
 
 
 
 
 . 
 
 TEA. Indian 
 
 1,954,329 
 
 fj 
 
 2,657,887 
 
 38.17 
 
 101,451,546 
 
 TEA. Foreign 
 
 omitted 
 
 
 
 
 
 
 
 
 
 TOBACCO. Unmanufac- 
 
 
 
 
 
 
 tured 
 
 1,560,363 
 
 >, 
 
 2,122,093 
 
 9.22 
 
 19,565,697 
 
 TOBACCO. Manufactured 
 
 
 
 
 
 
 and others 
 
 664,544 
 
 ,, 
 
 903,779 
 
 46.1 
 
 41,664,212 
 
 WOOL. Raw 
 
 369,806 
 
 > 
 
 502,936 
 
 23.48 
 
 11,808,937 
 
 WOOL. Manufactured, less 
 
 
 
 
 
 
 European Piece Goods 
 
 80,914 
 
 ii 
 
 110,043 
 
 86. 
 
 9,463,698 
 
 WOOD Timber un wrought 
 
 
 
 
 
 
 and manufactured 
 
 omitted 
 
 
 
 
 
 
 
 
 
 MERCHANDISE. Other arti- 
 
 
 
 
 
 
 cles of 
 
 omitted 
 
 
 
 ___ 
 
 
 
 
 
 TREASURE 
 
 omitted 
 
 
 
 
 
 Total Rs 
 
 At is. 4d. 
 .*. Government dues at it 
 
 83 
 
 2,514,245,321 
 
 167,616,355 
 
 27,936,059 
 
STATEMENT 
 
 Statement shewing the Inter-Provincial Export Trade of India, excluding Madras (re-turns not 
 oi a Province to other blocks of the same Province. Compiled from the Government of India Returns 
 
 Article orProduce. 
 
 Province of Bengal. 
 
 Bombay President- 
 Exclusive of Sind. 
 
 Panjab. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value- 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 ! Rate 
 per 
 M'nd 
 
 Value 
 in 
 Rs. 
 
 Quantity j Rate 
 in per 
 Maunds. M'nd 
 
 Value 
 
 in 
 Rs. 
 
 HORNED CATTLE No. 
 
 55,198 
 
 33-76 
 
 1,863,484 
 
 47,937 
 
 40. 
 
 i,9i7, 4 8c 
 
 9,593 
 
 23-8 
 
 228,383 
 
 SHEEP AND GOATS No. 
 
 347,905 
 
 4.76 
 
 1,658,747 
 
 639,288 
 
 3- 
 
 1,917,86* 
 
 6,496 
 
 3-7 
 
 24,058 
 
 HORSES, PONIES AND 
 
 
 
 
 
 
 
 
 
 
 MULES . . No. 
 
 1,843 
 
 1,82.5 
 
 336,353 
 
 2,853 
 
 105-56 
 
 301,453 
 
 5,104 
 
 3-7 
 
 363,770 
 
 OTHER KINDS . . No. 
 
 85,800 
 
 4-25 
 
 364,649 
 
 6 
 
 40. 
 
 24C 
 
 174 
 
 27- 
 
 4,698 
 
 APPAREL Drapery, 
 
 
 
 
 
 
 
 
 
 
 Haberdashery, &c. . . 
 
 
 
 omit'd 
 
 _ 
 
 
 
 
 
 
 
 
 
 
 
 
 COAL AND COKE 
 
 
 
 do. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 COTTON Raw 
 
 49,977 
 
 19.4 
 
 968,291 
 
 4,080,658 
 
 21. 
 
 85,689,450 
 
 134,684 
 
 16.55 
 
 2,229,007 
 
 COTTON Manufactured , 
 
 
 
 
 
 
 
 
 
 
 Twist, Yarn, and Piece 
 
 | 
 
 
 
 
 
 
 
 
 Goods (Indian), treat- 
 
 
 
 
 
 
 
 
 
 
 ed as Cotton, R.aw . . 
 
 555,949 
 
 19.4 
 
 10,785,410 
 
 415,499 
 
 21. 
 
 8,725,479 
 
 175,804 
 
 16.55 
 
 2,915,556 
 
 CHEMICALS Excepting 
 
 
 
 
 
 
 
 
 
 
 Saltpetre 
 
 130,258 
 
 4-73 
 
 616,794 
 
 1,209 
 
 6.8 
 
 8,210 
 
 16,276 
 
 5-5 
 
 89,514 
 
 DRUGS Intoxicating 
 
 
 
 
 
 
 
 
 
 
 other than Opium . . 
 
 185 
 
 15- 
 
 2,775 
 
 521 
 
 256.25 
 
 133,509 
 
 2,379 
 
 178.69 
 
 489,445 
 
 DRUGS Non Intoxicat- 
 
 
 
 
 
 
 
 
 
 
 ing 
 
 14,120 
 
 300. 
 
 4,236,000 
 
 283 
 
 48.7 
 
 13,778 
 
 2,780 
 
 82.5 
 
 229,3455 
 
 DRUGS Others 
 
 38,772 
 
 ii. 
 
 426,492 
 
 15,196 
 
 18. 
 
 273,528 
 
 69,033 
 
 37-4 
 
 2,582,002! 
 
 DYES AND TANS Ali- 
 
 
 
 
 
 
 
 
 
 
 zarine and Analine . . 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 _ 
 
 _ 
 
 
 DYES Cutch 
 
 16,236 
 
 16.25 
 
 263,980 
 
 4,485 
 
 31.98 
 
 143,431 
 
 319 
 
 24.14 
 
 7,702 
 
 DYES AND TANS Indigo 
 
 21,034 
 
 158.25 
 
 3,328,785 
 
 56 
 
 104.34 
 
 5,843 
 
 5,566 
 
 87- 
 
 484,226! 
 
 DYES AND TANS Myra- 
 
 
 
 
 
 
 
 
 
 8 6 ! 
 
 bolams 
 
 92,618 
 
 J -34 
 
 124,710 
 
 536,228 
 
 1.94 
 
 1,039,893 
 
 2,855 
 
 3- 
 
 8,565 
 
 DYES AND TANS Tan- 
 
 
 
 
 
 
 
 
 
 
 ning Barks 
 
 22,905 
 
 1.77 
 
 40,553 
 
 222,656 
 
 2.56 
 
 570,554 
 
 18,114 
 
 95 
 
 17,301 
 
 DYES AND TANS Tur- 
 
 
 
 
 
 
 
 
 
 
 meric 
 
 171,784 
 
 7-78 
 
 1,337,389 
 
 H3,354 
 
 6.84 
 
 776,017 
 
 48,427 
 
 9-7 
 
 469,89* 
 
 DYES AND TANS Others 
 
 60,365 
 
 18.25 
 
 1,101,659 
 
 5,301 
 
 19. 
 
 1,000,719 
 
 43,588 
 
 23-3 
 
 1,015,770] 
 
 FODDER Oilcake 
 
 1,819,506 
 
 2.25 
 
 4,097,091 
 
 382,158 
 
 2.83 
 
 1,081,922 
 
 71,481 
 
 3-75 
 
 268,700 
 
 FODDER Hay, Straw 
 
 
 
 
 
 
 
 
 
 
 and Grass 
 
 1,755,040 
 
 I-I3 
 
 1,985,105 
 
 2,799,142 
 
 95 
 
 2,667,358 
 
 430,274 
 
 .84 
 
 363,772* 
 
 FRUIT AND VEGETABLES 
 
 
 
 
 
 
 
 
 
 
 Fresh 
 
 1,759,120 
 
 5-51 
 
 9,693,859 
 
 701,418 
 
 7.06 
 
 4,955,722 
 
 185,837 
 
 5-66 
 
 1,051, 926-* 
 
 GRAIN AND PULSE 
 
 
 
 
 
 
 
 
 
 
 Grain and Pulse 
 
 4,048,112 
 
 4-37 
 
 17,708,986 
 
 1,084,990 
 
 4-73 
 
 5,138,772 
 
 1,871,058 
 
 4-65 
 
 8, 700,801 ; 
 
 GRAIN AND PULSE 
 
 
 
 
 
 
 
 
 
 
 Jawar and Bajra 
 
 9,217 
 
 4-13 
 
 38,085 
 
 1,384,722 
 
 3.69 
 
 5,107,396 
 
 1,595,264 
 
 3-07 
 
 4,900,4844 
 
 GRAIN AND PULSE 
 
 
 
 
 
 
 
 
 
 
 Rice in husk 
 
 4,640,855 
 
 2.82 
 
 13,117,716 
 
 120,967 
 
 3-87 
 
 469,125 
 
 110,368 
 
 3-54 
 
 390,740] 
 
 GRAIN AND PULSE 
 
 
 
 
 
 
 
 
 
 
 Rice not in husk 
 
 12,844,441 
 
 5-24 
 
 67,403,035 
 
 557,178 
 
 6.15 
 
 3,431,226 
 
 565,940 
 
 6.68 
 
 3,784,4111 
 
 GRAIN AND PULSE 
 
 
 
 
 
 
 
 
 
 
 Wheat 
 
 282,896 
 
 5- 
 
 1,406,484 
 
 391,421 
 
 5-57 
 
 2,181,614 
 
 2,355,265 
 
 4.16 
 
 9,797,020J 
 
 84 
 
No. 4. 
 
 available) and Burma (separately treated in Statements 5, A, B and C) ; that is the trade from one block 
 'or 1908-9 and 1909-10. Rates computed from the returns of respective Provinces. 
 
 Central Provinces and 
 Berar. 
 
 Province of Sind. 
 
 Eastern Bengal and 
 Assam* 
 
 Province of Agra and 
 Oudh. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 
 M'nd. 
 
 Value 
 in 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd 
 
 Value 
 in 
 Rs. 
 
 2,275 
 i,799 
 
 50. 
 3- 
 
 5,397 
 
 105 
 
 40. 
 
 4,200 
 
 192 
 464 
 
 40. 
 5-5 
 
 7,680 
 2,550 
 
 
 
 
 
 
 
 107 
 
 200. 
 
 21,400 
 
 IOI 
 
 150. 
 
 15.150 
 
 36 
 
 no. 
 
 i. 
 
 3,900 
 
 
 
 
 
 
 
 205,968 
 
 23.81 
 
 4,903,756 
 
 575,638 
 
 18.69 
 
 10.763,198 
 
 36,150 
 
 18.9 
 
 683,340 
 
 417,360 
 
 19-5 
 
 8,138,520 
 
 142,012 
 
 23-81 
 
 3,3^1,306 
 
 230,012 
 
 18.69 
 
 3,298,924 
 
 3,352 
 
 18.9 
 
 63,353 
 
 
 
 
 
 
 
 213 
 
 8. 
 
 1.704 
 
 51-773 
 
 5-i 
 
 264,504 
 
 1,876 
 
 3-8 
 
 7,i5i 
 
 5,784 
 
 5-56 
 
 32,159 
 
 1,019 
 
 200.35 
 
 204.161 
 
 136 
 
 251-05 
 
 34,143 
 
 119 
 
 57-67 
 
 6,863 
 
 ] 60,321 
 
 "5-94 
 
 6,993,6i7 
 
 60 
 
 694 
 
 85- 
 8. 
 
 5,100 
 5.5* 
 
 2,207 
 13,988 
 
 475-36 
 18. 
 
 1,049,129 
 251,784 
 
 129 
 3,868 
 
 300. 
 n. 
 
 38,700 
 42,548 
 
 J 
 
 
 
 1,098 
 58 
 
 1,502 
 
 15- 
 110.26 
 
 3- 
 
 16,470 
 6,395 
 
 49,206 
 4,506 
 
 975 
 i,449 
 3,228 
 
 3I-46 
 104.37 
 
 , 
 
 2.62 
 
 409 
 
 101,765 
 
 2,845 
 
 167 
 
 16.25 
 
 f 
 
 [ 384,970 
 
 44.61 
 
 17,173,512 
 
 6,802 
 3,968 
 
 6,802 
 3,926 
 
 9-57 
 
 20. 
 
 2.32 
 1.36 
 
 60,158 
 79,36o 
 15,784 
 
 4 
 
 7,593 
 11,087 
 465 
 
 47,103 
 
 6.64 
 19.01 
 2.83 
 
 7 
 
 50,424 
 210,653 
 
 32,585 
 
 1.067 
 
 10 
 
 65,124 
 2,515 
 
 9.07 
 18.3 
 2.02 
 
 I.II 
 
 9,683 
 183 
 131,615 
 
 2,8n 
 
 j 485,669 
 
 1.79 
 
 5,240,368 
 
 46,673 
 
 3.12 
 
 146,039 
 
 88,374 
 
 7-27 
 
 642,673 
 
 47,496 
 
 5-47 
 
 260,113 
 
 328,193 
 
 5-54 
 
 1,818,189 
 
 232,547 
 
 449:671 
 
 3-18 
 2.69 
 
 741,201 
 1,211,271 
 
 422.003 
 517,013 
 
 4-35 
 3-33 
 
 1,838,192 
 1,722,785 
 
 57,122 
 
 4-32 
 
 247,266 
 
 7,119,529 
 
 4-23 
 
 30,115,608 
 
 2,202 
 
 2-26 4,974 
 
 51,384 
 
 2-95 
 
 151,602 
 
 546,093 
 
 2-43 
 
 1,330,353 
 
 > 
 
 
 
 1,515,521 
 
 3-99 6,051,752 
 
 1,353,684 
 
 6.23 
 
 8,433,673 
 
 1,024,861 
 
 4-66 
 
 4,776,329 
 
 
 
 
 474,482 
 
 4.18' 1,982,913 
 
 880,790 
 
 4-64 
 
 4,092,229 
 
 257 
 
 5.02 
 
 1,290 
 
 
 
 
 85 
 
Article of Produce. 
 
 Province of Bengal. 
 
 Bombay Presidency 
 Exclusive of Sind. 
 
 Panjab. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 
 RS. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 GRAIN AND PULSE 
 
 
 
 
 
 
 
 I 
 
 
 fc Wheat Flour. . 
 
 664,398 
 
 6.38 
 
 4,242,609 
 
 47,848 
 
 6.51 
 
 3", 564 
 
 564,853 4-87 
 
 2,756,160" 
 
 GRAIN AND PULSE 
 
 
 
 
 
 
 
 
 
 Others 
 
 642,696 
 
 i-75 
 
 1,124,712 
 
 109,171 
 
 3- 
 
 327,513 
 
 489,623 
 
 3-63 
 
 1,780,333* 
 
 HIDES AND SKINS 
 
 
 
 
 
 
 
 
 
 
 Cattle, Dressed or 
 
 
 
 
 
 
 
 
 
 
 Tanned 
 
 7,252 
 
 55-7 
 
 403,825 
 
 I,I2O 
 
 49-75 55,723 
 
 1,192 
 
 32.61 
 
 38,874 
 
 HIDES AND SKINS Raw 
 
 339,367 
 
 26.49 
 
 8,990,587 
 
 16,065 
 
 21.76, 349,575 
 
 79,076 
 
 33-54 
 
 2,652,818 
 
 SKINS OF SHEEP AND 
 
 
 
 
 
 
 
 
 
 OTHER ANIMALS 
 
 
 
 
 
 
 
 
 
 
 Dressed or Tanned . . 
 
 240 
 
 79-21 
 
 19,012 
 
 20 3 
 
 82.36 
 
 16,720 
 
 2,444 
 
 49-44 
 
 120.840 
 
 SKINS OF SHEEP AND 
 
 
 
 
 
 
 
 
 
 
 OTHER ANIMALS Raw 
 
 104,253 
 
 49-79 
 
 5,190,640 
 
 64,794 
 
 22. 
 
 1,360,366 
 
 87,174 
 
 32-39 
 
 2,824,408 
 
 HORNS 
 
 17,903 
 
 10. 
 
 179,030 
 
 10,360 
 
 17.17 
 
 177,891 
 
 869 
 
 5.64 
 
 4,908 
 
 HEMP (INDIAN) AND 
 
 
 
 
 
 
 
 
 
 
 OTHER FIBRES Ex- 
 
 
 
 
 
 
 
 
 
 cluding Jute 
 
 400,81 1 
 
 8.08 
 
 3,241,873 
 
 44,548 
 
 9.46 
 
 421,631 
 
 4,163 
 
 3-29 
 
 13,704 
 
 HEMP (INDIAN) AND 
 
 
 
 
 
 
 
 
 
 
 OTHER FIBRES Jute, 
 
 
 
 
 
 
 
 
 
 
 Raw 
 
 8,621,755 
 
 6.74 
 
 58,133,232 
 
 370 
 
 7.63 
 
 2,823 
 
 475 
 
 5- 
 
 2,375 
 
 HEMP (INDIAN) AND 
 
 
 
 
 
 
 
 
 
 
 OTHER FIBRES Gun- 
 
 
 
 
 
 
 
 
 
 
 ny Bags and Cloth . . 
 
 4,589,707 
 
 12.68 
 
 58,235,346 
 
 64,699 
 
 13-39 
 
 866,486 
 
 289,878 
 
 14.27 
 
 4,137,481 
 
 JAC 
 
 252,942 
 
 48.06 
 
 12,156,739 
 
 37i 
 
 40.07 
 
 14,867 
 
 1,715 
 
 25.01 
 
 42,895 
 
 I^EATHER Unwrought 
 
 1,663 
 
 82.32 
 
 136,899 
 
 21,935 
 
 220.58 
 
 4,838,394 
 
 31,103 
 
 38.39 
 
 1,194,040 
 
 I+EATHER Wrought, Ex- 
 
 
 
 
 
 
 
 
 
 
 cepting Boots & Shoes 
 
 i,776 
 
 128.38 
 
 228,020 
 
 3,822 
 
 257-31 
 
 983,450 
 
 7,670 
 
 136-7 
 
 1,048,550 
 
 IJOUORS Ale, Beer, 
 
 
 
 
 
 
 
 
 
 
 Wines, &c 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 METALS All 
 
 omit'd 
 
 
 
 . . 
 
 ! 
 
 
 
 
 
 MINERAL SUBSTANCES . . 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 OILS Kerosine 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 OILS Castor 
 
 33,4io 
 
 ".5 
 
 384,321 
 
 31,108 
 
 13 58j 422,570 
 
 8,076 
 
 12.52 
 
 101,148 
 
 OILS Cocoanut 
 
 86,746 
 
 17.46 
 
 1,515,165 
 
 4,069 
 
 17-43 
 
 71,412 
 
 968 
 
 19.92 
 
 19,290 
 
 OILS Mustard & Rape 
 
 545,26i 
 
 17-31 
 
 9,437,353 
 
 1,981 
 
 19.61 
 
 38,849 
 
 6,578 
 
 16.83 
 
 110.712 
 
 OLS Others 
 
 348,918 
 
 "5 
 
 4,012,550 
 
 122,076 
 
 17- 
 
 2,075,292 
 
 27,204 
 
 19-5 
 
 530,523 
 
 OILSEEDS Castor 
 
 857,206 
 
 2.96 
 
 2,540,452 
 
 700,262 
 
 4-44 
 
 3,"4,834 
 
 i,453 
 
 4.72 
 
 6,864 
 
 OILSEEDS Groundnuts 
 
 65,039 
 
 4.86 
 
 316,604 
 
 347,983 
 
 6.66 
 
 2,316,870 
 
 2,852 
 
 7-82 
 
 22,302 
 
 OILSEEDS I,inseed 
 
 2,713,051 
 
 5-69 
 
 15,439,452 
 
 383,029 
 
 5-94 
 
 2,276,219 
 
 21,434 
 
 5-5 
 
 117,886 
 
 OILSEEDS Poppy 
 
 135,284 
 
 8.19 
 
 1,108,015 
 
 6,336 
 
 7.89 
 
 50,019 
 
 6,585 
 
 7.12 
 
 46,947 
 
 OILSEEDS Rape and 
 
 
 
 
 
 
 
 
 
 
 Mustard 
 
 1,841,655 
 
 6.21 
 
 11,637,449 
 
 419,148 
 
 6-7 
 
 2,808,428 
 
 38,653 
 
 6.49 
 
 25i,U9 
 
 OILSEEDS Sesamum,Til 
 
 
 
 
 
 
 
 
 
 
 or Jinjali 
 
 87,060 
 
 5-77 
 
 502,601 
 
 544,404 
 
 6.86 
 
 3,734,327 
 
 34,046 
 
 5-95 
 
 202,733 
 
 OILSEEDS Others 
 
 135,341 
 
 2.87 
 
 389,099 
 
 2,980,413 
 
 3- 
 
 8,941,239 
 
 672,707 
 
 4-74 
 
 3,190,859 
 
 OPIUM 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 . 
 
 
 
 PAPER AND PASTEBOARD 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 PROVISIONS Dried 
 
 
 
 
 
 
 
 
 
 
 Fruit and Nuts 
 
 71,206 
 
 18.24 
 
 1,299,701 
 
 127,721 
 
 19.01 
 
 2,428,883 
 
 149,220 
 
 18.78 
 
 2,803,793 
 
 PROVISIONS Ghi 
 
 115,922 
 
 36.83 
 
 4,269,926 
 
 69,918 
 
 44-27 
 
 3,095,282 
 
 52,595 
 
 37.86 
 
 1,991,468 
 
 PROVISIONS Others 
 
 593,146 
 
 9-25 
 
 5,486,596 
 
 706,388 
 
 8. 
 
 5,651,104 
 
 94,908 
 
 28.45 
 
 2,701,029 
 
 RAILWAY PLANT, ROLL- 
 
 
 
 
 
 
 
 
 
 
 ING STOCK, &c. 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 SALT 
 
 
 
 omit'd 
 
 c\t 
 
 
 
 
 
 
 
 
 
 
 
 
 
Central Provinces and 
 Berar. 
 
 Province of Sind. 
 
 Eastern Bengal and 
 Assam. 
 
 Province of Agra and 
 Oudh. 
 
 juantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd 
 
 Value 
 in 
 Rs. 
 
 Quantitj 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd 
 
 Value 
 in 
 Rs. 
 
 2.164 
 
 5-4 
 
 11,685 
 
 59,405 
 
 6-49 
 
 385,61 
 
 2,355 
 
 6.32 
 
 14.89 
 
 } 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 19.819 
 
 2-5 
 
 49,542 
 
 26,815 
 
 3- 
 
 80,265 
 
 708 
 
 1-77 1,255 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 7 
 
 46.14 
 
 323 
 
 37 
 
 51-43 
 
 1903 
 
 
 
 . 
 
 336,198 
 
 44-17 
 
 14,849,866 
 
 
 32-37 
 
 262,894 
 
 19,295 
 
 32-55 
 
 628,160 
 
 8,331 
 
 37.87 3i5,54i 
 
 i 
 
 
 
 24.06 
 
 98,992 
 
 13,657 
 
 15-82 
 
 216,148 
 
 i,990 
 
 47.46 
 
 94,462 
 
 I 
 
 J 
 
 
 
 13.07 
 
 8,064 
 
 420 
 
 17.18 
 
 7,217 
 
 338 
 
 ii. 
 
 3,7X8 
 
 4,219 
 
 11.72 
 
 49,447 
 
 
 16,650 
 
 163 
 
 10. 
 
 1,630 
 
 29,437 
 
 8.23 242,45: 
 
 55,507 
 
 7-25 
 
 402,426 
 
 
 4.638 
 
 370 
 
 7.38 
 
 2,734 
 
 2,612.002 
 
 5-55 
 
 14,510,853 
 
 1 284,187 
 
 8.92 
 
 2,534,94* 
 
 
 
 
 
 
 
 
 
 \ 
 
 
 
 49-0. 
 
 442,228 
 
 153,144 
 
 13-4 
 
 2,052,267 
 
 18,700 
 
 12.56 
 
 234,938 
 
 J 
 
 
 
 
 118,178 
 
 2,361 
 
 39-65 
 
 93,6i3 
 
 60 
 
 .32.55 
 
 i,953 
 
 27,528 
 
 34-28 
 
 943,66o 
 
 
 40. 
 
 17,800 
 
 3,85i 
 
 251.63 
 
 969,062 
 
 
 
 
 
 
 
 13,501 
 
 43.61 
 
 1,938,879 
 
 
 200. 
 
 76,200 
 
 x,255 
 
 229.45 
 
 287,976 
 
 3 
 
 133-66 
 
 401 
 
 ' _ 
 
 
 
 
 14.14 
 
 47,164 
 
 2,391 
 
 18.57 
 
 44,404 
 
 55 
 
 11.76 
 
 647 
 
 1 
 
 . 
 
 
 
 
 18.84 
 
 4,108 
 
 19,199 
 
 18.17 
 
 348,647 
 
 897 
 
 17-47 
 
 15,677 
 
 I 
 
 
 
 454 
 
 20.7 
 
 8,983 
 
 129 
 
 19. 
 
 2.451 
 
 u,257 
 
 17-25 
 
 194,237 
 
 92.659 
 
 16.38 
 
 1,517,754 
 
 29,353 
 
 12. 
 
 352,236 
 
 9,090 
 
 17- 
 
 154,530 
 
 4,072 
 
 11.5 
 
 46,830 
 
 J 
 
 
 
 4,691 
 
 5-12 
 
 24,305 
 
 1,250 
 
 4-5 
 
 5,6i4 
 
 2 3 
 
 4-13 
 
 95 
 
 < 629,752 
 
 5-76 
 
 3,627,371 
 
 2,300 
 
 4-5 
 
 io,347 
 
 9,853 
 
 9-15 
 
 90,206 
 
 
 
 
 
 
 
 
 
 
 
 6.09 
 
 835,086 
 
 268 
 
 5-92 
 
 1,588 
 
 
 
 
 
 
 
 
 
 
 172 
 
 6. 
 
 1,032 
 
 1,209 
 
 ' 7- 
 
 8.527 
 
 2 
 
 8.5 17 
 
 
 
 
 
 6.62 
 
 3i,76i 
 
 155,041 
 
 6.82 
 
 1,057,816 
 
 60,769 
 
 5.92, 360,587 
 
 i 
 
 
 
 
 6.12 
 
 486,196 
 
 195,271 
 
 6.66 
 
 1,302,099 
 
 15,638 
 
 8.08 126,500 
 
 1 
 
 
 
 
 1-25 
 
 46,965 
 
 307,062 
 
 3- 
 
 921,186 
 
 3,086 
 
 2.93J 9,069 
 
 
 
 
 
 
 17,163 
 
 9.89 
 
 169,848 
 
 204,422 
 
 19- 3,884,018 
 
 U.I54 
 
 18.49 
 
 26i,757 
 
 180,521 
 
 69.56 
 
 i?, 557,041 
 
 11,768 
 
 38.49 
 
 452,970 
 
 8,517 
 
 44- 375,782 
 
 831 
 
 37.06 
 
 30,804 
 
 , 
 
 
 
 126,197 
 
 12. 
 
 1,514,364 
 
 46,768 
 
 8. 
 
 374.144 
 
 73.298 
 
 9-25; 
 
 678.004 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ~~ 
 
 
 
 
 
 
 _ 
 
 
 _ 1 _ 
 
 
 
 I 
 
 ~ 
 
 87 
 
Article of Produce. 
 
 Province of Bengal. 
 
 Bombay Presidency 
 Exclusive of Sind. 
 
 Punjab. 
 
 Quantity 
 in 
 Maunds. * 
 
 Rate 
 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 SALTPETRE 
 
 381,421 
 
 8.46 
 
 3,228,801 
 
 96 
 
 7-65 
 
 735 
 
 29,037 
 
 5-25 
 
 152,441 
 
 OTHER SALINE .SUB- 
 
 
 
 
 
 
 
 
 
 
 STANCES 
 
 235,763 
 
 5-5 
 
 1,296,689 
 
 224 
 
 n. 
 
 2,464 
 
 48,495 
 
 4-51 
 
 229,021 
 
 SILK Raw, &c. 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 SPICES Betelnuts 
 
 359,925 
 
 8.71 
 
 3,136,942 
 
 27,142 
 
 13.98 
 
 379>623 
 
 2,950 I4-4 1 
 
 42,522 
 
 SPICES Cardamoms . . 
 
 11,483 
 
 104.95 
 
 1,205,213 
 
 504 
 
 164.56 
 
 82,940 
 
 1,354132.34 
 
 179,188 
 
 SPICES Chillies 
 
 176,454 
 
 11.9 
 
 2,100,718 
 
 105,724! 10.06 
 
 1,063,726 
 
 51792' 14-41 
 
 542,446 
 
 SPICES Ginger 
 
 4,380 
 
 9-43 
 
 4i,334 
 
 9,902 
 
 16.41 
 
 162,588 
 
 14,389! I 5- 
 
 215,890 
 
 SPICES Pepper 
 
 58,529 
 
 16.89 
 
 988,545 
 
 421 
 
 20.33 
 
 8,561 
 
 1,578 26.47 
 
 4i,777 
 
 SPICES Others 
 
 329,880 
 
 12.5 
 
 4,123,497 
 
 125,447 
 
 16. 
 
 2,007,152 
 
 32,463 
 
 20.58 
 
 668,265 
 
 SUGAR Refined 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 SUGAR Unrefined 
 
 1,907,964 
 
 6.09 
 
 11,624,852 
 
 3,615 
 
 7.14 
 
 25,808 
 
 120,904 
 
 6.15 
 
 743,709 
 
 SUGAR Gur, Rab, Jag- 
 
 
 
 
 
 
 
 
 gerey, Molasses &c. . . 
 
 
 
 
 
 
 
 1,026,972 
 
 7.36 
 
 7,563,997 
 
 574,743 
 
 4.18 
 
 2,404,627 
 
 TEA Indian 
 
 207,035 
 
 30.42 
 
 6,299,057 
 
 107 
 
 47-32 
 
 5,063 
 
 19,453 
 
 19. 
 
 369,607 
 
 TOBACCO Unmanufac- 
 
 
 
 
 
 
 
 
 
 tured 
 
 891,531 
 
 8.16 
 
 7,279,771 
 
 236,169 
 
 14.01 3,309,033 
 
 266,917 7- 
 
 1,868,419 
 
 TOBACCO Manufactured 
 
 j 
 
 
 
 
 
 
 and Others 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 WOOD Timber Un- 
 
 
 
 
 
 
 
 
 
 
 wrought, &c 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 WOOL Raw 
 
 24,279 
 
 25-83 
 
 627,125 
 
 55,045 
 
 31-87 
 
 1,754,764 
 
 68,789 
 
 19-13 
 
 1,316,185 
 
 WOOL Manufactured 
 
 
 
 
 
 
 
 
 
 
 (Piece Goods, Indian, 
 
 
 
 
 
 
 
 
 
 
 Rated as Wool, Raw) 
 
 4,35i 
 
 25.83 
 
 "3,386 
 
 156 
 
 31-87 
 
 4,972 
 
 4,995 
 
 19-13 
 
 95,554 
 
 MERCHANDISE All other 
 
 
 
 
 
 
 
 
 
 
 Articles of 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TREASURE 
 
 
 
 omit'd 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 TOTALS Rs. 
 
 
 
 395.594,166 
 
 
 
 i8,774,35i 
 
 
 
 78,000,804 
 
 88 
 
Central Provinces and 
 Berar. 
 
 Province of Sind. 
 
 Eastern Bengal and 
 Assam. 
 
 Province of Agra and 
 Oudh. 
 
 Quantity 
 in 
 Maunds 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 M'nd. 
 
 Value 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 
 M'nd 
 
 Value 
 in 
 Rs. 
 
 Quantity 
 in 
 Maunds. 
 
 Rate 
 per 
 
 M'nd 
 
 Value 
 in 
 Rs. 
 
 136 
 
 10. ! 1.360 
 
 103 7-87 
 
 811 
 
 
 
 
 
 
 
 1 128.570 
 
 7.14 
 
 917,990 
 
 4,494 
 
 22,470 
 
 10,789 ii. 
 
 118,719 
 
 1,321 
 
 5-56 
 
 7,365 
 
 J 
 
 
 
 
 ' 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 4,290 
 
 *4- 59,9i6 
 
 7,108 14.32 
 
 101,848 
 
 9i,945 
 
 7.82 
 
 719,029 
 
 A : 145.124 
 
 39-2 
 
 5,806,461 
 
 
 114. 
 
 114 
 
 1,191 
 
 164.56 
 
 195.994 
 
 
 
 ' 
 
 | 
 
 
 
 31,349 
 
 12.07 
 
 378.416 
 
 7,377 
 
 10.12 74,687 
 
 33,200 
 
 14.75 489,649 
 
 . 
 
 
 
 470 
 
 10,71 
 
 448 
 
 16.75 7,510 
 
 389 
 
 4-75 
 
 1,847 
 
 f 
 
 
 
 46 
 
 1,018 
 
 10,093 
 
 20-33 
 
 205,245 
 
 143 
 
 16.14 
 
 2,308 
 
 \ 
 
 
 5,630 
 
 20. 
 
 112,600 
 
 6,596 
 
 1 6. 
 
 105,536 
 
 1,409 
 
 12.7 
 
 17,885 
 
 
 
 6,787 
 
 10.6 
 
 1,765 
 
 7-14 
 
 12,605 
 
 6,167 
 
 8. 
 
 49,229 
 
 1 2,251,797 
 
 6.68 
 
 15.042,004 
 
 55 M9 
 
 6.24 344-535 
 
 2,001 
 
 7-77 
 
 15,566 
 
 56,037 
 
 5-86 
 
 328,631 
 
 J 
 
 
 
 63 
 
 62. 3.906 
 
 1,651 
 
 46.95 
 
 77,517 
 
 564,383 
 
 31-58 
 
 17,825,225 
 
 1.765' 36.17 
 
 67,370 
 
 25,258 
 
 9-54 
 
 241-159 
 
 8,595 
 
 8.87 
 
 76,280 
 
 101,672 
 
 7.78 
 
 791,790 
 
 161,826 
 
 9.22 
 
 1,492,036 
 
 978 
 
 14.09 
 
 13,779 
 
 152,702 
 
 ,M, 
 
 4797,709 
 
 
 
 
 
 
 
 17,840 
 
 23-48 
 
 418,883 
 
 3 
 
 14.09 
 
 42 
 
 668 
 
 31.41 
 
 20,982 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ' 
 
 25,372,053 
 
 52,079 268 
 
 
 
 ^4996,151 
 Total for 
 
 Total for Agra - 
 and Oudh 
 Bengal ( 
 
 
 131,678,109 
 J95.594, 168 
 
 ,, Bombay 182,774,351 
 
 Punjab 78,000,804 
 
 Central 25,372,053 
 
 Sindh 52,079,268 
 
 Eastern Bengal 44,996,151 
 
 Grand Total 910,494,904 
 
 89 
 
STATEMENT No. 5. "A." 
 
 Shewing the total Export of the transf rentier Export trade of Burma r 
 compiled from the Governnment of India return for the year 1909-10. 
 
 ARTICLE OF PRODUCE. 
 
 Total 
 Quantities. 
 
 Value in 
 Rs. 
 
 ANIMALS. Horses, Ponies and Mules ... 
 
 No. 109 
 
 8,240 
 
 Cattle 
 
 6 722 
 
 246 778 
 
 Sheep and Goats 
 
 i, ^,/ ~~ 
 910 
 
 ^,)t i ^ 
 8,018 
 
 Elephants 
 
 10 
 
 53,800 
 
 Other kinds 
 
 2 
 
 1,000 
 
 COTTON Raw 
 
 Mds. 3,806 
 
 85,800 
 
 COTTON. Twist and Yarn (Indian) 
 
 61,492 
 
 2,272,678 
 
 COTTON. Piece goods (Indian) ... 
 
 5,683 
 
 284,036 
 
 DRUGS AND MEDICINES. Betel leaf or Pan 
 
 ' 8,770 
 
 93,048 
 
 DRUGS AND MEDICINES. Other sorts, non- 
 
 
 
 intoxicating 
 
 1,674 
 
 49,718 
 
 DYES. Turmeric ... 
 
 J, 1^1 T^ 
 13 
 
 1 02 
 
 DYES. Other kinds 
 
 363 
 
 11,678 
 
 FRUIT, VEGETABLES AND NUTS. Cocoanuts 
 
 No. 50,234 
 
 6,714 
 
 FRUIT, VEGETABLES AND NUTS. Other 
 
 
 
 kinds 
 
 Mds. 10,116 
 
 45,36i 
 
 GRAIN AND PULSE. Wheat 
 
 12,005 
 
 88,843 
 
 GRAIN AND PULSE. Gram and Pulse 
 
 ,, 6,292 
 
 36,908 
 
 GRAIN AND PULSE. Rice, Husked 
 
 i8,75i 
 
 73,628 
 
 GRAIN AND PULSE. Rice, Unhusked 
 
 365 
 
 494 
 
 GRAIN AND PULSE. Others 
 
 ioi 
 
 74 
 
 HIDES AND SKINS. Hides of Cattle 
 
 13 
 
 333 
 
 HIDES AND SKINS. Skins of Sheep and 
 
 
 
 Goats ... ... 
 
 2 
 
 40 
 
 JUTE. Gunny bags and cloth 
 
 , , 
 
 No. 54,693 
 
 10,938 
 
 LEATHER. Manufactured 
 
 
 
 103,533 
 
 OlLC \KE 
 
 Mds 40 
 
 147 
 
 OILS. Excluding Petroleum 
 
 iJAVt-vJ . T-J7 
 
 ,, 22,619 
 
 * TV 
 
 415,368 
 
 PROVISIONS. Various, including Ghi ... 
 
 133,279 
 
 2,292,686 
 
 SALTPETRE And other Saline substances 
 
 ,, 222 
 
 890 
 
 OILSEEDS. And others 
 
 18 
 
 105 
 
 SPICES. Betelnuts 
 
 47,703 
 
 788,574 
 
 SPICES. Other kinds 
 
 759 
 
 10,874 
 
 SUGAR. Unrefined 
 
 6,412 
 
 48,653 
 
 TEA Indian 
 
 179 
 
 6,8<;o 
 
 TOBACCO 
 
 , , */3' 
 
 1 1.394 
 
 ) v ^.? 
 
 206.968 
 
 Total Rs. 7,252,877 
 
 At is. 4d. 483,525 
 
 .-. Government dues at |th 80,589 
 
 The following Articles are omitted: Apparel, Arms and Ammunition, Building 
 Materials, Canes and Rattans, Chinese and Japanese Ware, Coal and Coke, Cordage and 
 Rope of Vegetable Fibre, Earthenware and Porcelain, Glass, Gums and Resins, Jewellery 
 and Precious Stones, Liquors, Mats, All Metals, Petroleum, Paints and Colours, Paper, 
 Railway Material, Salt, Silk (Raw and Manufactured), Stones and Marble, Refined Sugar, 
 Tea (European), Thanatpct, Wax, Wood, Wool (Manufactured), all other Articles of 
 Merchandise, and Treasure. 90 
 
STATEMENT No. 5. B." 
 
 BURMA. 
 
 Shewing the value of the principal Articles of Indian produce 
 in the Export trade of Rangoon, averaged for the 5 years ending 
 1907-8. Compiled from the Government of India Report on the 
 Maritime trade and Customs Administration of Burma for 1909-10. 
 
 ARTICLE OF PRODUCE. 
 
 Value in Rs. 
 
 RICE. Husked and Unhusked 
 
 RiCE. Bran 
 
 COTTON. Raw 
 
 HIDES AND SKINS. Raw 
 
 GRAIN AND PULSE. Excluding Rice . . . 
 
 FODDER. Bran, &c. , Oilcake 
 
 SEEDS 
 
 CANDLES 
 
 CUTCH 
 
 TOBACCO 
 
 PROVISIONS 
 
 CAOUTCHOUC. Raw 
 
 SPICES ... 
 
 HORN AND HORN MEAL 
 
 I,AC. Stick 
 
 OTHER ARTICLES 
 
 1,010,096 
 5,144,158 
 2,528,658 
 3,950,181 
 1,927,025 
 
 309,259 
 
 864,653 
 
 1,271,140 
 
 1,333,331 
 
 658,775 
 
 216,006 
 
 341,765 
 
 222,373 
 
 98,911 
 
 94,963 
 
 226,923 
 
 Total Rs. 120,287,217 
 
 [ 1 At is. 4d. 8,019,147 
 
 /. Government dues at th 1,3 36, 5 24 
 
 The following Articles are omitted : WOOD and Manufactures 
 of, OILS, MINERAL, PIG L,EAD, JADESTONE, ARTICLES (not specified) 
 EXPORTED BY POST, PRECIOUS STONES AND PEARLS unset. 
 
 91 
 
STATEMENT Xo. 5. "C." 
 
 BURMA. 
 
 Shewing the value of the Principal Articles of Produce Exported 
 Coastwise. Compiled from the Government of India Report on the 
 Maritime trade and Customs Administration of Burma for 1909-10. 
 Averaged for the 5 years ending 1907-8. 
 
 ARTICLES OF PRODUCE. 
 
 Value in Rs. 
 
 RICE. Husked and Unhusked 
 
 GRAIN AND PULSE. Excluding Rice 
 
 COTTON MANUFACTURES. Including Twist and 
 
 Yarn 
 
 CANDLES. (Three years' average) 
 
 SEEDS 
 
 COTTON. Raw 
 
 PROVISIONS 
 
 SUGAR 
 
 TOBACCO 
 
 SPICES 
 
 HIDES AND SKINS 
 
 JUTE. Manufactures of 
 
 CUTCH 
 
 LAC ... 
 
 OILS. Vegetable, not essential 
 
 FRUITS AND VEGETABLES ... 
 
 ANIMALS. (Living) 
 
 OTHER ARTICLES 
 
 34,527,516 
 1,977,213 
 
 3,872,161 
 821,469 
 106,312 
 627,780 
 705,867 
 
 548,974 
 452,256 
 463,677 
 319,537 
 357,97i 
 379J32 
 
 1,252,365 
 
 190,204 
 
 87,812 
 
 96,048 
 
 1,243,738 
 
 Total Rs. 48,030,032 
 
 At is. 4d. 3,202,002 
 
 .*. Government dues at th 533,667 
 
 The following Articles are omitted : MINERAL OILS, including 
 PARAFFIN WAX, WOOD and Manufactures of, METALS, APPAREL, HARD- 
 WARE AND CUTLERY, SILK and Manufactures of, LIQUORS, MACHINERY 
 and MILLWORK, UMBRELLAS, including PARASOLS, &c., EARTHENWARE 
 and PORCELAIN, GLASS and GLASSWARE, CARRIAGES, CARTS, &c., 
 IVORY, unmanufactured WOOL, manufactures of, RAILWAY PLANT 
 and ROLLING STOCK. 
 
 92 
 
Summary of Total value of Export Trade and 
 probable Government due. 
 
 STATEMENT. 
 
 Total Value Equal in Govern- 
 
 in Rs. vSterling. ment due 
 
 Xo. 3 2,514,245,321 
 
 Export trade from Pro- 
 vince to Province and 
 to seaports, whole India 
 Xo. 4 
 
 (Inter-Provincial) 
 
 Xo. 5 " A." 
 
 5 "B." 
 
 167,616,355 
 
 910,494,904 60,699,660 
 
 7,252,877 
 120,287,217 
 48,030,032 
 
 483,525 
 8,019,147 
 
 3,202,002 
 
 27,936,059 
 
 IO,Il6,6lO 
 
 80,387 
 
 1,336,524 
 
 533,667 
 
 Rs. 3,600,310,351 240,002,069 
 
 40,003,447 
 
 XOTE. Returns of Madras for Inter-Provincial trade not being 
 available, Statement 4 excludes Madras Presidency. Therefore for 
 purpose of approximation, take Madras equal to Bombay and add 
 
 189,774,351 
 
 12,651,623 
 
 2,108,604 
 
 3,790,084,702 
 
 252,653,692 
 
 42,112,051 
 
 Therefore Government total will be say 
 42 million sterling. 
 
 93 
 
GENERAL LIBRARY 
 UNIVERSITY OF CALIFORNIA BERKELEY 
 
 RETURN TO DESK FROM WHICH BORROWED 
 
 This book is due on the last date stamped below, or on the 
 
 date to which renewed. 
 Renewed books are subject to immediate recall. 
 
 5 %) DISC MAR 13 ' 
 
 fcAVS 
 
 LOAN 
 
 OCT 1 1B71 
 
 JAN 03 1991 
 
 LD 21-100m-l,'54(1887sl6)476 
 
Gaylamount 
 
 Pamphlet 
 
 Binder 
 
 Gaylord Bros., Inc. 
 
 Stockton, Calif. 
 T. M. Reg. U.S. Pat. Off. 
 
 M40947 
 
 THE UNIVERSITY OF CALIFORNIA LIBRARY