Part 3

Rent from lands, trees, and gardens 16,348. 3.4 3/4 Tithes 8,632. 7.3 3/4 Poll tax 5,998. 1.0 Officie 865. 2.0 Adigary 1,178. 3.0 1/2

Total 33,020.10.2 Revenue of Manaar 879.10.2 =============== 33,900. 9.0 [16]

From this amount of Rds. 33,020.10.2 the following expenditure must be deducted, viz.:--

Rds.

Payment of 216 Majoraals at Rds. 2 each 432. 0.0 Payment of 218 Cayaals at Rd. 1 each 218. 0.0 Payment of 8 tax collectors 320. 3.7 3/4 Payment of 8 Sarraafs [17] or Accountants 32. 3.0 1/2 For elephants delivered in lieu of poll tax and land rent by the tamekares to the value of 373. 4.0 1/2 ============== Total 1,375. 8.1 1/4 [18]

So that Jaffnapatam had from this a clear revenue of Rds. 31,645.2.3/9 last year, which is the second in importance of the sources of revenue which the Company derives from this Commandement, besides the profit on the sale of elephants. So far the land rents have only been calculated in the Mallabaar books. We had therefore to depend entirely on the native officers who were employed in this work and had to translate the accounts; but the Hon. the Extraordinary Councillor of India, Mr. Laurens Pyl, when he was Commandeur of Jaffnapatam, very wisely introduced the practice of having all the fields, trees, houses, and gardens of the inhabitants indicated on maps, and of estimating the impositions of the tithes, and thus compiling a Dutch instead of the Mallabaar Thombo. Because, when a description was made in Mallabaar, in compliance with the orders of Their Excellencies at Batavia in 1675 and 1677, the yearly revenue of the Company increased by no less than Rds. 12,204 and 17/40 fanams. But as the natives were not supposed to have done the work satisfactorily, it was again undertaken by a committee of Dutch surveyors, who, however, wrote a great deal but did not start the work in the right way, and it was never properly completed.

The new description of lands had however become so urgently necessary that His Excellency the Commissioner-General left orders that this work should be started afresh, ignoring what had been done already. During the government of Commandeur Blom this work was commenced again, some soldiers who were qualified surveyors being employed in it, as well as such Cannecappuls [19] as were required by the Thombo-keeper to do the writing, while one of the surveyors prepared the maps of the fields which had been surveyed. This was done with a view to obtain a plan of each particular field and thus recover the proper rents, and also to fix the boundaries between the different properties. Maps are also being prepared of each Aldea or village and each Province, of which our authorities in the Fatherland desire to receive a copy as stated in their letter to Batavia of August 27, 1694, which copies must be prepared. On my arrival here from Batavia in 1694, the Thombo-keeper, Pieter Bolscho, pointed out to me that this description of land was again unsatisfactory, and that it would not serve its purpose, as stated by me in the Annual Compendiums of November 30, 1694 and 1695. It was therefore necessary to have this work done for the third time, and to measure again all the lands which had been surveyed already. This time a scheme was drawn up with the help of the said Mr. Bolscho, and the work has succeeded so well that the Province of Walligamme, which alone extends over about half of this territory, has been completely surveyed, and will from the last of August yield an increase of revenue of Rds. 1,509.5.23 or Fl. 4,527.3.4 yearly. I have already written and sent out the bills, as a warning to the people to prepare for the payment, and the tax collectors are responsible for the recovery of the amount; so that the small expenditure of this new description will be recouped, and the inhabitants have no cause of complaint, because they are only asked to pay their due to the lord of the land as they ought to have done long ago. There is also to be recovered an amount of Rds. 500.2.5 for some small pieces of land which were sold on behalf of the Company in 1695 in the village of Copay, which no one appears to have demanded, because I was in Colombo and the Dessave in Negapatam at the time. This must be done now, especially as the expenditure of the new description of lands has, by order of Their Honours contained in the general resolutions of October 4, 1694, been written off the general revenue, to which must therefore be now transferred the amount gained thereby, as also the sum of Rds. 288.7 which has been received by the survey of some lands in Sjeroepittie, Wallalay, and Nierwely, which were occupied and cultivated by the inhabitants, but for which they did not pay any rent while we had the old Thombo, and which we left to them for payment as they had cultivated them. This was in compliance with the instructions contained in the reply to our letter to Colombo of August 22, 1695, received December 15 following. If any one among you should not quite understand this new description of lands, he may find it useful to read certain instructions left by Governor Laurens Pyl with regard to this subject on February 1, 1679, for the Committee appointed to do this work, which instructions must be still observed so far as they are applicable to the present circumstances. Your Honours will most likely be aware also of the extensive Memoir compiled on my orders by the said Mr. Bolscho, and submitted to the Council on December 15, 1696, and of the reply thereto, as also of the report by Mr. Blom of August 20, 1692, on the same subject, to which documents I here refer. The surveyors are at present at work in the Province of Waddemoraatsche, where they have with them two Mudaliyars, in order to settle small differences which might arise among the inhabitants when their lands are being surveyed. The Mudaliyars act as arbitrators in the presence of the Majoraals of the villages, but important matters must be brought before the Dessave, to be disposed of by him or by the Court of Justice or the Civil Court according to the importance of the case. The Dessave must see that the Thombo-keeper, Mr. Pieter Bolscho, receives all the assistance he requires, and also that the natives who have to serve him in this work are kept in obedience, in order that he may not be discouraged and lose the zeal he has shown so far in the service of the Company in this difficult work. Once this work is completed it will not be required to be done again, and we will be able then to prepare separate lists not only of each Province, but also of each village; so that at any time the credits or the debits of each tax collector may be seen.[9]

The tithes are a tax levied on the harvest, and are paid in money. Last year it amounted to the sum of Rds. 8,632.7.3 3/4, as shown in the above account, and treated of at length in the report of August 20, 1692. I need not therefore dilate on this subject, and only wish to state that I do not agree with the concluding portion of that report, where it is stated that this tax is too heavy, and might be reduced to half the amount as requested by the inhabitants, for which many reasons are given pro and con. I think that it can be proved sufficiently that the inhabitants are able to easily pay this imposition of the tithes; not only because they have never complained against it since the year 1690 during the stay of His Excellency van Mydregt, when they knew His Excellency had the power to grant their request without waiting for further instructions. On that occasion the people of Jaffnapatam tried every means of obtaining their wish, but it may be proved that since that time they have become more prosperous--a subject which may be dealt with perhaps later on. That the payment of the said tithes cannot be very difficult for them is proved by the fact that if half of the amount, viz., Rds. 4,316, be divided over the total number of inhabitants, the rate for each individual amounts to but very little. It is stated as a fact that the rich people possess the largest number of fields, but this shows that they do not need a reduction of the tithes.[10]

Besides these tithes, one-tenth is also paid for the forests, mud lands, &c., which have been granted for cultivation by the successive Dessaves to different persons with the promise of exemption from any impositions for a period of 3, 4, 6, or more years; on the expiry of this period taxes must be paid. As I think that the Majoraals do not look after these matters sufficiently well, and do not give notice in time, the Dessave will have to investigate the matter and see that the tenth of the harvest is brought to the Company's stores, especially because the natives do not hesitate to steal or keep back their dues if they are not kept constantly in fear of punishment.

The poll tax, shown above to amount to the sum of Rds. 5,998.1, is of quite a different nature, because the rich and the poor pay exactly the same rate. His Excellency van Mydregt on February 28, 1690, caused a decree to be issued, by which all the inhabitants were exempted from the increase of poll tax which they had had to pay since the year 1675, and which amounted on an average to from Rds. 10 to 110. But this exemption was only for the period of ten years, and would have expired therefore in 1699, if the Honourable the Supreme Government of India had not in a spirit of benevolence decided by their letter to Ceylon of December 12, 1695, to make the reduction a permanent one. This was made known to the inhabitants of this Island on November 8 following. They showed themselves very grateful for this generosity; but this must be considered sufficient for the present, and they have not much reason now to insist upon a decrease of the tithes also. The time for a renovation of the Head Thombo, which has to be done every three years, has again arrived, and the Ondercoopman and Thombo-keeper, Mr. Pieter Bolscho, and the Ondercoopman, Mr. Roos, were sent on circuit on November 19, 1696, in order to carry out this work. The names of the old and infirm people and those who have died must be taken off the list, and the names of the youths who have passed from the schools must be entered, in order that those who owe Oely service may be known. It would also be useful if the Dessave were occasionally present at this revision when his other duties do not interfere with it, because an acquaintance with this work is very desirable in a land regent. This new Head Thombo must be completed by the end of next August, in order that the poll tax and the fines for failure of performing Oely services, called Chicos money, may be included in the Trade Accounts for each year, as arranged by me.[11]

The Officie Gelden have also been described at length in the often cited report by Mr. Blom of August 20, 1692. It is stated there how these were first levied, as also how they were raised by the Portuguese, and how they were paid during the rule of the Company. Some of the castes had besides requested to be exempted from the payment of these dues, and it is shown how this had been refused. Last year the aggregate of this tax did not amount to more than Rds. 865.2. It is also spoken of in the Memoir of the Thombo-keeper, Piet Christiaansz Bolscho, which was presented to the Council on October 20, 1696, and the approval of which was conveyed by the letter from Colombo to Jaffnapatam of November 16 following. The instructions contained in this Memoir with regard to the Officie Gelden must still be observed, the chief point being that they must be demanded for each individual and not in the aggregate for the caste as a whole, as it has been done thus far, so that the Majoraals and tax collectors had an opportunity of appropriating a great part of the amount, which could never be exactly calculated. That they could do this easily may be understood when it is considered that most of the castes have increased in number, while the Company has received no more than the lump sum due by each caste. Knowing the covetousness and avarice of the tax collectors and Majoraals, it could hardly be expected that they would excuse any one from the payment; they must, on the contrary, have demanded the money from each person and appropriated the surplus collected by the increase in the number of people in each caste. Your Honours must therefore take note of the matter, and the newly compiled lists must show at a glance how much each aldea or parish owes; and as the payment of this tax will be fairly distributed, no one will be wronged, and the Company will receive its dues.[12]

The Adigary amounted last year to Rds. 1,178.3 1/2. It is paid, like the Officie Gelden, by every person without distinction, but the only castes which pay it are the Bellales, the Chandes, and the Tannatare. It dates from the time of the heathen kings, who used to rule the country through Adigars, who were appointed over the different Provinces, and the same method was followed by the Portuguese. These Adigars were not paid by the king, but the inhabitants had to furnish them with victuals. This was changed in the course of time by their having to contribute to the payment of the Adigar, which did not exceed one fanam for each person. Although the Company, which at first followed the same practice, later on abolished this office, except in the districts of Mantotte and Ponneryn, yet this imposition of the Adigary remained in force on the same castes and is still paid by them. No one however complains of it, but on the contrary, they consider themselves to be the three oldest castes, and look upon it as a mark of distinction and honour conferred on them above the other castes, thinking that only they are worthy to contribute to the maintenance of the king's Adigars. It is looked upon in the same light by some other castes who consider themselves equal to these three, such as the Maddapallys, Agambadys, Paradeesys, &c. I think, therefore, that the Company could put this point of honour to advantage and levy this tax from many other wealthy castes, who would gladly out of jealousy allow the Adigary to be levied on them; but this is mentioned here only en passant as a suggestion for the consideration of wiser heads.[13]

The Oely service has, like the Officie Gelden, been described in detail by the late Mr. Blom in his report of August 20, 1692, so that I need not expand on this subject here. It may be seen from the document just mentioned what castes up to this time have been obliged to perform this service and how many men have to attend daily, as also how they are classified. The same rules are still observed, but, as I noticed during my residence, these people are very lazy in the performance of their servitudes, although they are only required to attend three days in every three months, or twelve days in a whole year. I think this may be considered as a sign of their increased prosperity; because they seem to find the means for paying their fines for non-attendance without any trouble. This fine is only 2 Dutch stivers for each day, or 1 rix-dollar for the twelve days in a year for each person, and the account for the year 1695 shows that on the 24,021 men Rds. 2,001.9 were paid in fines, and for the year 1696 for eight months (January to August) a sum of Rds. 1,053.9 for 12,640 men; so that the Company during the period of 20 months had to lose the daily labour of 36,661 men. It is therefore to be expected that the works have been considerably delayed at the Castle, in the loading and unloading of the vessels, at the wharf, at the gunpowder mill, at the brick-kiln at Point Pedro, in the burning of lime and the felling of wood on the borders of the Wanni, the digging and breaking of coral stones on the islands, the burning of coals for the smith's shop, &c. I therefore think that the said Sicos [20] money ought to be doubled, so that they would have to pay 1 fanam instead of 2 stivers for each day's absence; because I do not think this must be considered as a tax levied on the inhabitants, but as a fine and punishment imposed for negligence and as a means to make them perform the necessary labour in order to prevent delay. But, as these my Instructions are to be revised by His Excellency the Governor at Colombo, Your Honours will no doubt receive orders from him, I not being authorized to issue them. The reason why the last account of the Sicos runs only over eight months instead of as usual over a year is that I specially ordered this to be done because the account used to run from the beginning to the end of each year, while the Trade Accounts were closed on the last day of August, which formerly closed on the last day of February, which was always a source of confusion. In order to correct this I ordered the account of the Sicos to be made up for the last eight months only. Meantime Your Honours must not fail to see that these amounts are collected on behalf of the Company, because out of it only Rds. 180 has been received for Patchelepalle for 1695; so that out of the above-mentioned amount for the last 20 months the sum of Rds. 2,975.1 is still due to the Company. Besides the usual Caltementos received by the Collectors as a compensation for the loss they suffer on account of those persons who died or disappeared since the last revision of the Thombo, Your Honour must also keep in mind that a small amount is to be paid yet towards the Sicos for 1693. The whole of the amount was Rds. 993.7, and the greater part was received during my time. I do not know why this was not collected before; perhaps it was due to the departure of the late Mr. Blom to the pearl fishery in 1699, and his death soon thereafter. [21] Because, when I arrived in December of the same year from Batavia, I found matters in Jaffnapatam very much in the same condition in which they were on my return from Colombo last August, namely, many necessary things had been neglected and there was great confusion. I will not enter into details over the matter here, as I am not writing with direct reference to them. We will return now to the subject of the Oely service, with regard to which I have merely to add that it must be seen that the old and infirm people, who are exempted from this servitude in the new Thombo, do not fail to deliver such mats and pannegay [22] kernels for coals for the smith's shop, as they are bound to according to the customs of the country; because, although this is only a small matter, yet these things come in very handy for the storehouses, vessels, pearl fishery, &c., while otherwise money would have to be spent on these mats, an expenditure which could be thus avoided. (14)