The demand of land revenue was less than in any other district in the Province, amounting in 1905 – 1906 to only Rs. 1,67,430. Of this sum, more than 3/4th or Rs. 1,39,860, was payable by the government estates under the direct management of government. There were only three permanently settled estates with a demand of Rs. 1000 per annum. The remainder of the land revenue, or Rs. 26,570 was payable by 158 temporarily settled estates, which were all government lands leased out for definite periods for tea cultivation.
O’Malley mentions that the largest portion of the district revenue derived from excise, i.e, from liquor, beer, opium and hemp drugs. The income from this source in 1905 – 1906 was Rs. 2,43,660, or 50 per cent. This was greater than that collected from land revenue. Nearly 2/3rd of this amount, or Rs. 1,59,260, was collected from the sale of the country spirits prepared by distillation from mollases and the flower of the Mahua tree. O’Malley further mentions that there was only 1 country spirit shop in every 43 square miles, that served an average population of 9,230, but over 60,000 gallons were issued from these shops during the year. An interesting fact perhaps was that the people were allowed to brew the local liquor derived from kodo or rice millet, popularly known as “Jaad” in nepali, but only upto a limit of 20 beers without payment of any fee. If they so wished to brew a larger quantity, they could do so on a payment of a fee of Rs. 2 each, which entitled them to brew as much as they pleased for domestic consumption, while payment of a fee of 8 annas enabled them to brew any quantity for festive occasions. More than 7,000 licenses for the home brewing of the “Jaad” were issued, besides 31 licenses for it’s sale. The total fees paid amounted to Rs. 41,420. Besides this, nearly Rs. 18,000 were realized from the license fees paid on imported liquor, which were mostly consumed by the European residents, and Rs. 5,000 from the duty and license fees charged for the beer manufactured at the Victoria Brewery at Sonada and at the St. Mary’s Seminary at Kurseong. The beer manufactured at the brewery was supplied to the European soldiers stationed at Darjeeling, or sold to the public. The amount spent on liquor steadily increased from Rs. 1,82,000 in 1894 – 95, to Rs. 2,23,000 in 1899 – 1900, and to Rs. 2,85,000 in 1904 – 05. There was about a 55 percent increase in a decade. O’Malley has attributed this expansion of revenue to the increase of the wealth of the district and to the growth of the population. This also represents a steady increase in drinking habits.
In 1901 – 02, the income tax, altogether yielded Rs. 61,000 payable by 1,452 assessees, of whom 582 paying Rs. 6,640 had incomes of Rs. 500 to Rs 1,000. In 1905 – 06, the total tax collections amounted to Rs. 70,350.
The total revenue derived from stamps was small, amounting in 1905 – 06 to only Rs. 51,540, of which Rs. 33,140 were realized from the sale of judicial stamps and Rs. 18,400 from non judicial stamps. More than 3/5th of the total stamp revenue were due to the demand for Court fee stamps, and the rest were received from the sale of impressed stamps. This was not a very elastic source of income, as the people were not litigious.
The road and public work cesses were imposed at the maximum rate of one anna per rupee. A revaluation was effected in 1904 – 05, and the total demand amounted to Rs. 44,820, of which Rs. 26,470 were payable by 210 revenue paying estates, and Rs. 18,350 by 172 revenue free estates. The number of estates assessed was thus 382, and these were held by 1,915 recorded share holders.
For the registration of assurances, there were three offices, i.e, Darjeeling, Kurseong, and Siliguri. The Deputy Commissioner was the ex officio Registrar of the district, and the office of Sub Registrar was filled at Darjeeling by the senior Deputy Magistrate. It was the Sub Divisional Officer at Kurseong, and the Deputy Magistrate, in charge of the Tarai, at Siliguri. O’Malley writes that the average number of documents registered annually at these three offices was 541 in 1895 – 99, and rose to 725 in the five years ending in 1904.
There was also something called one anna cess. The income derived from the one anna cess was spent entirely in the Tarai. This cess was first discussed at the settlement of the Tarai jots in 1879 – 80, with the object of efecting local improvements and of developing the Tarai. The difficulty was found in keeping up the schools, as the jotdars were very reluctant to subscribe, and the people could not be prevailed upon to pay any fees. The same difficulty was found with dispensaries. It was scarcely possible to obtain sufficient funds. A solution to this state of affairs was found. It was decided to levy or impose a cess or a tax on the jotdars, who paid a very light revenue, of one anna for each rupee of rental paid by them. The amount thus collected was utilized on schools, dispensaries and works of improvement in the Tarai. The annual demand of the cess was a little over Rs. 6,000, and the sum was spent in the Tarai for local purpose.
By,
S. K. Ghising
References,
- L. S. S. O’Malley, Bengal District Gazeteers – Darjeeling, pg no 158 – 161.
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