Memorandum of Extracts From Papers on the Permanent Settlement of Bengal

Annotation

Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. The Revenue levied upon the zemindar under the Mahomedan rule was a tax upon the rent of land. The British Government have also regarded it as such, as the discussions contained in the Land Revenue Papers, both ante-and-post Settlement Papers, abundantly testify. In fact, it could not be otherwise, inasmuch as nine-tenths of the gross rental constituted the revenue to the State, which was equivalent to a tax of 90 per cent, on the income of the landholders. This tax has been pronounced repeatedly to be exorbitant, so much so that strong doubts were entertained at the time of the Settlement as to the zemindars being able to bear this heavy burden. Mr. Shore in a minute, dated the 21st December 1789, wrote: -<br><br>4. It will, I believe, be admitted that equality in taxation is of great importance; and, in justice, all the subjects of a State should contribute, as nearly as possible, in proportion to the income which they enjoy under its protection. On the other hand, it is allowed that a considerable degree of inequality is a less evil than a very great degree of uncertainty; and that annual assessments of the land tax give rise to more inconveniences than they pretend to rectify.<br><br>5. That the contributions of the zemindars are disproportioned to their respective incomes, we know with certainty; we also profess to take from them nine-tenths of their receipts. The proportion paid by the cultivators of the soil may be reckoned at a half, or it may be nearer, perhaps, to three-fifths of the gross produce. Taking this at 100 parts, the claims of Government may be estimated at 45. The zemindars and under-renters may be supposed to have 15, and 40 remains with the cultivators of the soil. In the two last classes, some enjoy considerably more than the assigned proportion; others, again, less.