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Mysore: a gazetteer compiled for government (Volume 1) online

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worked, at rates varying from one anna to Rs. 5 per pan, according to
locality.



7 1 4 ADMINISTRA TION

Slaiiips. — Stamp duties existed in Mysore on the assumption of the
government in 183 1-2, but tliey were levied on a primitive system,
moderate in its rates and limited in its incidence. Between the years
183 1 and 1861 the annual yield was between Rs. 6,000 and 9,000, in
two years only it reached Rs. 10,000, and in another Rs. 15,000. In
1 86 1-2 the old system produced its maximum revenue, which was but
Rs. 19,900. During these years court fees were paid chiefly in coin,
and were mixed in the accounts with other receipts. In 1862-3 there
was a revision of the local regulations, which raised the stamp revenue
to Rs. 71,628 in that year, to Rs. 1,57,000 in the next, and to
Rs. 2,41,000 in 1864-5. I^"* ^865 the Indian Stamp Act was intro-
duced, and the revenue has since made rapid progress, reaching \\
lakhs in 1869-70. After that year the amount realized from court-fee
stamps was credited to the head Law and Justice, but in 1875-6 the
former practice was restored.

Post Office. — For many years the Anche or Local Post appears to
have been almost wholly devoted to the conveyance of official despatches.
The growth of the postal receipts was slow, but steady. During
1S33 to 1843 they rose from Rs. 2,000 to Rs. 6,000, in 1853 to
Rs. 12,000, in 1863 to Rs. 30,000. In 1872-3, notwithstanding a
reduction of postal rates in accordance with the British India scale, the
revenue was Rs. 44,000. The cost of the Department, which had
always exceeded its receipts — public despatches being carried free of
postage in any shape — was enhanced from year to year, but did not
grow so rapidly as the income from private correspondence. The
establishment cost Rs. 33,000 in the year 1833 ; Rs. 44,000 in 1843 ;
Rs. 49,000 in 1853 ; Rs. 95,000 in 1863 ; and Rs. 1,51,000 in 1873.

In 1875-6 the number of receiving houses was 152, the postal lines
traversed by runners aggregated 2,312 miles. No postage-stamps were
in use, but Rs. 50,000 was realized from payments on private letters.
The correspondence passed through the Anche rose from i^ million
in 1861-2 to 2f millions. In 1875-6 postage was paid on \\ millions
of letters, 50,000 newspapers, and 9,601 parcels. The official corre-
spondence, carried free of charge, consisted of i|^ million of letters,
30,000 packets, and 26,000 gazettes. From 1872-3 an arrangement
was entered into with the Imperial Post Office to distribute by Anche
all unpaid letters addressed to Mysore, the latter retaining half the
amount of postage due on all except overland letters from Europe, for
which latter the full charge was repaid.

Local Funds. — By 1871-2 an important change was effected in the
mode of raising an income for local purposes, by the abolition of the
ancient Plough-tax and the introduction of a Local Cess. The Mysore



LOCAL FUNDS 715

Local Funds consisted of a cess levied at the rate of one anna in the
rupee of the land assessment in settled taluqs, and half an anna in
unsettled taluqs, as well as of half an anna upon the collections realized
from Sayar, Abkari, forest produce, coffee halat, and salt pans. In
towns where there were no municipalities, the revenue derived under
the operation of the Cattle Trespass Act, the rent from ferry contracts,
and certain other miscellaneous items, were also exhibited under the
head of local funds. In 1879-80 one anna in the rupee on the assess-
ment was levied in unsurveyed taluqs, instead of half an anna as
before.

Out of the total collections of the Local Fund cess, 24 per cent, were
appropriated to education, for the support of village schools, and (with
the exception noted below) 76 per cent, were credited to the local fund
account of the District in which they were raised, under the name of
District Local Funds, to be applied to the maintenance of roads, &c.
Out of the collections levied on abkari, supari (except in Shimoga and
Kadur Districts), and miscellaneous items, the 76 per cent, were shown
in a separate account, and were held in deposit in the Huzur Treasury
under the name of Local Funds CJeneral, which were at the disposal of
the Chief Commissioner for expenditure where he deemed that a special
grant was called for.

An irrigation cess, at one anna in the rupee of the assessment upon
wet lands, Sarkar or inam, was also levied in the surveyed taluqs and
credited to the local fund revenues to meet the cost of up-keep of irri-
gation works. But in 1873-4 the separate levy of this cess was abolished,
the amount being merged in the ordinary assessment on wet land ;
and at the settlement of each taluq an equivalent lump sum is set apart
out of the annual revenue of the taluq to form a District Irrigation
Fund.

The revenue credited to Local Funds since 1871-2 was as
follows : —



I87I-2


... Rs. 3,47,205


1876-7 ...


... Rs. 4,85,451


1872-3 ...


4,36,845


1877-8 ...


4,94,574


1873-4


4,59>979


1878-9


5,49,520


1874-5


4,75.207


1879-80


6,86,724


1875-6


5,12,063


1880-1


6,90,082



Mttnici/yal Finids. — Municipal Committees were first experimentally
formed in 1862, at l^angnlore and Mysore. The experiment proved a
success, and by 1864-5 '^^^^'^ of the eight District head-quarter stations
possessed a Municipal Committee. The measure was next extended
to Taluq kasbas, and eventually to other large trading towns and
villages. The District head-tjuarter municipalities were the most



7 1 6 ADMINISTRA TION

important, the municipal proceedings in minor towns being at first
limited to conservancy operations, in which, however, material improve-
ment was visible.

In Bangalore, where the municipal operations were conducted on a
large scale, and their control and direction required special attention
and involved much labour, the President was paid Rs. 700 per mensem,
which was defrayed by the municipalities of the Cantonment and Town
of Bangalore, in the proportion of two-thirds and one-third respectively.
In the other District head-quarter municipalities, no salary was attached
to the ofifice of the President, a selected (government official of the
station undertaking the charge in addition to his other duties. In all
of these municipalities, regularly organized Boards were formed, con-
sisting of the most influential European and Native members of the
community. In the smaller towns, where it was found difficult
to constitute regular Boards, municipal regulations were with great
advantage introduced and enforced through the agency of the revenue
officers.

On the I St April 187 1 a new Code of INIunicipal Regulations for the
Cantonment and Town of Bangalore was introduced. These regula-
tions provided for the appointment of Commissioners, for making
better provision for the police, conservancy and improvement of the
Cantonment and Town, and for enabling the Commissioners to levy
taxes, tolls, town dues and rates therein. Under the operation of these
regulations, a material change was effected in the composition of the
Board. In substitution of the previous arrangements for the selection
of members, the Cantonment was divided into six divisions or wards,
and the Town into three, from each of which two persons residing
therein were nominated by Government to be Municipal Commis-
sioners. In addition to these ihe Board was further composed of six
ex-officio members, specially selected to represent all branches of the
official community, the number being restricted to a third of the total
number of the Commissioners.

In the year 1872-3 the revenue derived from the sale of licenses for
retail vend of arrack in Bangalore was transferred to the INIunicipality,
with a view to increase its revenues, and to prevent the number of shops
multiplying indiscriminately beyond the actual requirements of the
place. For a better administration of the abkari retail vend within the
Town and Cantonment municipal limits, a Bench of Magistrates, com-
posed of the Deputy Commissioner, the Cantonment Magistrate and
the President of the Municipality, was constituted, the last of the above-
mentioned officers being vested with the powers of a Justice of the
Peace. The decree of the Bench of Magistrates was considered final in



MUNICIPAL FUNDS 717

matters relating to the allotment and renewal of licenses and disposal of
comi)]aints.

The following- were the taxes authorized to be levied by the Municipali-
ties : — I. An octroi or tax on articles brought within municipal limits for
consumption and use therein. 2. Tax on houses, buildings and lands.
3. Tax on professions and trades. 4. Tax on carriages, carts, &c. 5. Tolls
on carriages, carts, &c. 6. Ferries. 7. Tax on licenses. 8. Tax on bricks
and tiles. The octroi was the most productive of all the taxes. Next in
order stood the house-tax and tax on professions and trades. In the
Nandidroog Division (except the Town and Cantonment of Bangalore), the
house-tax was levied in substitution for the octroi in all the municipalities
of the Bangalore and Kolar Districts, and in four places in the Tiimkur
District, viz.: Tiptur, Bellavi, Gubbi and Tumkur, in the first two of which
great marts are held weekly, while the third is the most important entrepot
for the Malnad areca-nut produce, and the fourth is the head-quarters of
the District. Octroi was still levied in the other towns of the Tumkur
District, but the house-tax was regarded as furnishing a more certain source
of income, not being subject to the fluctuations of trade like the octroi, or
liable to misappropriation by the collectors. In the Ashtagram Division, to
avoid pressure upon the poorer classes, grain, the staple food of the people,,
was exempted from the tax. The number of taxable articles under octroi
amounted to 20 in Mysore, and 15 in Seringapatam and Hiinsiir ; at Hassan
the chief article taxed was tobacco. There was also an ad valorem duty at
5 per cent, on the sale, at these places, of country cloth manufactured else-
where than in Mysore. The ad valorem duty on piece-goods formed an
appreciable portion of the octroi duty generally, but especially in Shimoga
and Tarikere. But as the pressure of this tax told more on the poorer
classes than on the rich, its levy was under inquiry.

In the town of Mysore, all sdyar collections were trnnsfcrrcd to the
municipality so far back as 1863. The mohatarfa collections were
surrendered to the municipality of Seringapatam on condition of their
maintaining their own Police ; and were afterwards surrendered on the
same conditions to the municipalities of Bangalore, Kolar, Shimoga,
Chitaldroog and Chikmagalur, the latter also defraying the cost of the
Government schools in the town. This tax had been carefully revised, and
extended to the privileged classes who had hitherto been exempt, in
accordance with the annexed schedule ; the last three rates being specially
sanctioned for the town of Mysore.

Rs. Rs. Rs. I Rs. Rs. l\s.

House valued below

Do. from 50 to 100 i \ Do.

Do. ,, 100 to 200 2 Do



Do.
Do.
Do.






50


i


50 to


100


I


100 to


200


2


200 to


300


3


300 to


500


4


500 to


700


5


700 to


[,000


6



Do.
Do.
Do.



Do. ,, 700 to 1,000 6 I above —



1,000


to 1,500


7


1,500


to 3,000


9


3,000


to 5,000


12


5,000


to 6,000


15


6,000


to 10,000


30


0,000


to 20,000


60





20,000


120



7i8



ADMINISTRA TION



The total amount of municipal revenue in 1 880-1 was 4*2 1 lakhs
of rupees. Of this sum Rs. 1,63,070 were obtained from octroi,
Rs. 1,05,100 from house-tax, Rs. 42,712 from licenses on trades,
Rs. 44,948 from mohatarfa, Rs. 18,374 from rents, Rs. 1,557 from
fines, Rs. 33,525 from miscellaneous items, and Rs. 11,870 from
grants-in-aid.

There were at this time 84 Municipalities, distributed in the Districts

as stated in the margin. There were 341
members composing the various Munici-
pal Boards, 89 of whom were ex-qfficio,
and 252 nominated members.

The following figures exhibit the growth
of municipal institutions and funds since their first establishment :
during the famine years the details are not given : —



Bangalore .


17


Hassan ... 11


Kolar


II


Shimoga . 10


Tumkur ...


II


Kadur ... 7


Mysore ...


II


Chilaldroog 6





Bangalore.


Mysore.


District Head- j Qther Towns,
quarters. 1


Total


Expendi-


Year.


Canton-
ment.










Receipts. | ture.




Town.


1


No.


Amount. | No.


Amount.






1862-3


37,509


21,681


23,369








82,559




1863-4


35>ooo


20,350


28,713










84,063


39,302


1864-5


58,793


19,585


33,992










1,12,370


93,900


1S65-6


71,688


26,322


35,190


"g


16,087






1,49,287 1,44,976


1866-7


58,034


23,330


31,387


6


12,078






1,24,829 1,35,150


1867-8


60,090


26,451


41,612


6


13,761


48


10,672


1,52,586 1,41,818


1868-9


62,561


48,751


30,422


6


16,297


48


17,128


1,75,159 1,49,061


1869-70


69,969


43,010


28,106


6


20,286


48


21,352


1,82,723 ,1,97,030


1870-I


56,776


52,867


47,217


6


21,520


48


28,737


2,07,117 2,08,927


1871-2


92,617


59,332


71,168


6


28,189


48


37,835


2,89,141 2,59,186


1872-3


1,18,535


61,084


76,115


6


32,930


48


51,600


3,40,264 3,01,567


1S73-4


1,19,179


61,930


80,250


6


34,398


67


57,432


3,53,189 3,39,134


1874-5


1,18,257


63,440


85,076


6


41,366


67


56,729


3,64,868 3,70.448


1875-6


1,22,737


64,769


82,775


6


45,218


67


60,019


3,75,518 3,67,370


1876-7








6




67




3,65,109 4,06,049


1877-8








6




67




3,36,606 3,52,381


1878-9


1,25,758


61,627




6




67 !




3,61,499 3,48,851


1879-80


...


6


2,05,383


68




3,92,768 3,52,285


I 880- I


1,44,670


59,993




6


2,16,473


75




4,21,136 3,82,158



State Expenditure. — ^^l^ile the ISIysore revenues expanded under
British management, as described in the preceding pages, the
expenditure rose rapidly with the reforms introduced in all departments
of the Administration, more especially since 1862. Notwithstanding
the exceptional demands during the first 25 years on account of the
debts of the State and its ruler, the accounts show that from 183 1 to
the close of the year 186 1-2, there was a surplus of receipts amounting
to Rs. 1,00,91,000, or, excluding the receipts and payments on account



EXPENDITURE



719



of the loan from the British Government and the Maharaja's debts,
Rs. 152I lakhs. The average annual revenues and charges, without
those exceptional items, were as follows during the respective decades
from 1832-3 to 1 86 1 -2 : —



Decade.



1832-3 to 1841-2
1842-3 to 1851-2
1852-3 to 1 86 1 -2



Average Annual
Receipts.


Average Annual
Expenditure.


Average Annual
Surplus.


Rs. 70,08,000


69,21,000


87,000


76,61,000


68,91,000


7,70,000


86,54,000


79,92,000


6,62,000



The increase of expenditure since 1852-3 will he made intelligible
by the following comparison of the charges for that year and 186 1-2,
which was the last year of the former regime; next 1863-4, when the
administration had been fully reorganized; 1872-3, completing the
second decade ; and 1875-6, the last year before the famine.

The figures of the immediately succeeding years are of no use for
comparison, from their being so seriously affected, first, by abnormal
expenditure on account of the famine, and next, even when reductions
had been carried out in all departments, by the large sums paid on
account of compensation, pensions, and gratuities. But the approxi-
mate figures for 1 880-1 are given, from which it will be seen that,
excluding the special Railway and Pension charges (i5"65 and 271
lakhs respectively), the expenditure had gone down to 10 1 lakhs, and
even this included 4 lakhs for interest on debt, and other exceptional
items, such as the Maharaja's installation, census, etc.



Head of Charge.



Civil chargesof Ad-
ministration ...

Local Force

Religious and char-
ital)le Institu-
tions

Sul)si(ly to British
Government ...

Maharaja's stipend
and share of
Revenue

Ruhlic Works E.\-
penditure

Total Administra-
tion Charges ...



1852-3.



18,56,000 25,99,000
10,04,000 10,46,000



2,99,000 3,02,000
24,50,00024,50,000

14,98,000 15,11,000



1863-4.



1872-3.



1875-6.



32,78,000 40,34,000 I 47,44,000! 45,85,000
10,80,000! 10,86,000 8,60,000' 7,54,000



2,61,000 2,83,000 2,83,000 2,75,000
24,50,000 24,50,000 I 24,50,000 24,50,000



14,03,000 8,54,000* 8,80,000 10,00,000



4,64,00011,64,00013,59,000' 14,24,000



2i,97,ooo| 10,75,000



75,71,00090,72,00098,31,000 1,01,31,000 1,14,14,000 1,01,39,000



Palace charges after the Maharaja's death.



720



ADMINISTRA TION



The anal)-.sis of Civil charges, as under, will show the departments
under which increase mainly arose and the subsequent reductions : —



Head.


1852-3.


1861-2.


1863-4.


1872-3.


187S-6.


1880-t.


General charges. Rs.


2,34,000


3,50,000


3.3S.OOO


3,25,000


3,65,000


\


24,62,000


Revenue and Judicial 8,19,000


11,81,000


15,38,000


16,20,000


17,37.000/


Revenue Survey ...






38,000


2,47,000


2,89,000


245,000


Inam Commission ...






...


85,000


75.000


41,000


Sayar and Abkari . . .


2,08,000


2,60,000


97,000


59,000


72,000


14,000


Forests


18,000


53>ooo


32,000


1,86,000


2,35,000




83,600


Stamps






43,000


13,000


13,000




1 3,600


Post Office


48,000


95,000


95,000


1,51,000


1,60,000




1,07,400


Jails... _


16,000


25,000


1,06,000


1,10,000


1,23,000




1,66,600


Registration








17,000


20,000




24,000


Police


3,25,000


3,94,000


4,97,000


4,45,000


5,70,000


4,85,000


Political Pensions ...


82,000


73,000


58,000


66,000


64,000 1
i,79,ooo'J




Service Pensions and










3,13,800


Gratuities


1,000


14,000


86,000


1,14,000




Medical Department


35.000


64,000


86,000


1,30,000


1,49,000


1,58,000


Education ...


6,000


43,000


73,000


2,45,000


2,45,000


I,62,OCK>


Miscellaneous


64,000


47,000


1,90,000


1,81,000


3,51,000


1,46,00a


Refunds of Revenue.






4,000


40,000


97,000





From the review now given of the finances of Mysore, it will be
apparent that during the first 45 years of British rule, a period of
profound peace, the country having been spared the convulsions of
1857, the revenues doubled from 55 lakhs to no lakhs, and the
administrative charges, which were about 55 lakhs in the earlier years,
rose to over double that. When the British assumed the government in
1 83 1, they found the State encumbered with debts, the liquidation of
which cost 87 f lakhs during the first 25 years, and the revenues had to
bear a further charge of 39^ lakhs between 1864 and 1869, on account
of fresh debts contracted by the Maharaja. The State was now free
from such liabilities, with a steadily improving income, an ample cash
balance, and an invested surplus in 1875-6 of ^t^ lakhs. But the
famine which ensued completely reversed the financial prospects for the
time, and though in 1878-9 the revenue reached the abnormal sum of
121 lakhs, much of this was due to collection of arrears, and the
regular revenue did not exceed 104 lakhs at the highest. The invested
surplus had disappeared, and in its place a debt of 80 lakhs had been
incurred. The outlook therefore, which had recently been o fair, was
far from encouraging on the eve of the Rendition.



LEGISLATION



721



LAW AND JUSTICE

Legislation. — Mysore being a Native State, the Legislative enact-
ments of the Government of India do not necessarily apply to it as
they do in British India. When, therefore, the extension to Mysore of
any Legislative enactment of the Government of India, or of the
Governments of Madras, Bengal or Bombay, is considered necessary, it
is usual to make a special ai)plication to the Governor-General in
Council vvith this object.

The following is a list of the Acts of the (iovernment of India which
had been extended to Mysore either in whole or in part up to 1 880-1.



No. and Year of Act.



XX of


1847


IX of


i8so


XIX of


iSso


XVIII of


I8S4


XXI of


i8s6


VI of


I8S7


VIII of


i8sQ


XIV of


i8sq


XIII of


i8sq


XXVII of


i860


XXXI of


i860


XLV of


i860


V of


1 861


XXIII of


1 861


XXV of


1 861


XXIX of


1861


Xof


1862


VI of


1864


XIII of


1864


V of


1 86s


Xof


i86s


XI of


186S


Vof


1866


VI of


1866


Xof


1866


XIV of


1866


XX of


1866


III of


1867


VII of


1867


XXIV of


1867


XXV of


1867


XXXII of


1867


I of


1868


XXVII of


1868


II of


1869


VIII of


i86q


XVIII of


1869


XXI of


1869


XX of


1869



Name or subject of Act.



Copyright of Books

Small Cause Courts

Binding of Apprentices

Railway Act

Abkari Revenue

Acquisition of Land for public purposes ..

Civil Procedure Code

Limitation of Suits, Section 15 ...

Breach of Contract

Collection of Debts on Succession

Sale of Arms and Ammunition ...

Indian I'enal Code

Regulation of I'olice

To amend the Civil Procedure Code

Criminal Procedure Code ...

Articles of War

Indian Stamp Act ...

Whipping Act

Emigration Act

Marriages of Christians ...

Lulian Succession Act

Mofussil Small Cause Courts ... ...

Bills of Exchange ...

Arms and Ammunition,



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