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tax. The permission to redeem has been accepted to some extent, each of the proprietors as were not prepared to redeem, have accepted the commutation assessment for the term of twenty-one years. The commutation system of obtaining for a term of years, a fixed annual payment in grain or money, without assessment of crops, and of renewing the term as it expires, likewise prevails in the Kandyan portion of the western, southern, eastern, and northern provinces.

Land Customs.-The only receipts under this head are those derived from the ferry and bridge toll rents, which are levied under the regulation No. 3. of 1831.

Licenses.-Tax on the consumption of arrack, or the exclusive privilege of retailing arrack protected by the ordinance No. 5. of 1834.

Auction Duty-This head requires no explanation beyond what is given above respecting the maritime districts.

Stamps.-Judicial Receipt.—Fines and Forfeitures. -Postage.-These heads too require no further explanation.

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Expenditure. From the time of our acquisition of this island, its revenue has been inadequate to meet the expenditure, whether wisely or unnecessarily incurred. Certainly much of the expenditure arose from causes which now cease to operate-namely, internal war with the Kandyans, and, in consequence of hostilities in Europe or British India; even at this moment, a larger military force is kept up in Ceylon than is required for the mere protection of the island, in consequence of its being the Malta or Gibraltar of our eastern possessions. The following abstract was laid before the finance committee of parliament in 1828.

Net Revenue and Expenditure of Ceylon, for Fourteen Years.

Caltura

Barbaryn

Calperityn Chilaw

Total

Southern Province:

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Mr. Cameron, the late Commissioner of Inquiry at Ceylon, thus details the judicial expenditure for about 1,000,000 people :-Supreme Court, 13,0304.; Magistrates' Courts, 6,0087.; Independent Agent, Kurnegalle, 2721.; Agents of Government (half), 2,9197.; Circuits of Supreme Courts, 8721.; Provincial Courts, 8,9871.; Judicial Commissioner, Kandy, 2,4431.; Magistrate ditto, 3451.; Contingencies fixed, 5381.; Ditto, unfixed, 8311.; Total expenses, 36,2451. per

annum.

Commissariat Department. [B. B. 1836.] Regimental service, being for four regiments of infantry and the Ceylon Rifle regiment, including provisions, &c., 91,5781.; General Staff, and Medical Officers, 3,8461.; total, 95,4241.

Ordnance Department. [B. B. 1836.]-Pay to the Royal Engineers, 1787.; extra pay to the Royal Engineers, 2741.; servants' allowance to the Royal Engineers, 781.; total, 530/. Pay to officers of the Royal Artillery, 6207.; subsistence to two companies Royal Artillery, 3,6687.; total, 4,288. Military works and repairs, 1,1581. Civil Branch: Artillery contingencies, 1951.; Store-keepers' department, 3,0261.; total, 3,2211. Total amount expended on Ceylon within the year 1836, 9,1971. Deduct sale of stores within the year, and consequently short drawn from the treasury, 4071. Total, 8,7901.

1826.. 278358 394229 1827.. 264785 411648 1828.. 305712 339516 1829.. 389534 344757 1830.. 403475 347029 56446 1831.. 420170 356565 73605

Total 4093387 4547307 190156 639219

Comparative Yearly Statement of the Expenditure of Ceylon, from 1827 to 1837.

Head of Expenditure.

1827. 1828. 1829. 1830. 1831. 1832. 1833. 1834. 1835. 1836. 1837.

Separate

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Civil.

Judicial

Revenue

Ecclesiastical

Provis. Establishments:

50470 50223 50584 49389 48120 44234 30877 33391 36503 36345
31765 32093 29052 31915 28899 26604 29881 26449 27698 29227
33979 34359 34034 33870 32794 31165 36215 26352 27159 29544
7270 7981 8104 8094

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Civil.

Judicial

Revenue

31947 22655 13911 21121 18957
3698 3330 4201 4771 5183
23708 27491 28779 33688 30823 20106 21687 12427 7146 8949

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7867 4849 7371 5462 5981 6587 4935 4653 2965 3780

219220 204955 199273 213644 206792 185122 189668 200169 197051 224016
7200 14121 13429 11793

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General Abstract of the Comparative Yearly Statements of the Colonial Civil Military Expenditure.

Civil Expenditure
Military Expenditure

Total

1827. 1828. 1829. 1830. 1831. 1832. 1833. 1834. 1835. 1836. 1837.

£.

£.

£. £. £. £. £. £. £. £. £. 219220 204955 199273 213644 206792 185122 196869 214290 210480 235810,278451 163475 111256 114178 105982 114400 114443 101339 89082 83696 89465 80700 382696 316211 313452 319626 321192 299565 298208 303373 294176 325275 359151

Recapitulation of the Establishment of Ceylon. [B. B.]

1828. 1829. 1830. 1831. 1832. 1833. 1834.

1835. 1836. 1837.

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Contingent Expenditure.
Ecclesiastical Establishment
Contingent Expenditure.
Miscellaneous Expenditure
Pensions.

693

7880

7880

21

7

644 7897 7

£.
£. £. £. £. £. £. £.
£.
68745 80339 79213 74808 77452 29804 39638 39203 40296 37391
12050 12205 12178 10149 9591 2410 4236 5084 5533 83513
29579 30154 31836 31555 29488
4386 6661 6520 8664 40187
29844 32714 32696 32461 31136 31739 32657 33206 32478 31386
885
725 2314 1960 2386 2798 2756 10532
8541 8098 8779 9048 9509 8485 7924
7

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15510

3092 3836 3584

Total.

3221 3499 3539 5095 5070 4820

138029 137674 136219 129914 132092 112199 129896 133245 134651 242661

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Val. £ No. Tons. Val. No. Tons. Val. £ No. Tons. Val. £ No. Tons. Val. No. Tons. Men.

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From Elsewhere, value, 1828, 269,518.; 1829, 272,6547.; 1830, 274,5767.; 1831, 227,1501.; 1832, 263,3721.; 1833, 229,9321. ; 1834, 269,8337.; 1835, 251,8947.; 1836, 293,4721.

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To Elsewhere, value, 1828, 64,1897.; 1829, 88,256.; 1830, 80,6757.; 1831, 60,5057.; 1832, 54,1027.; 1833, 55,1007.; 1834, 62,4907.; 1835, 63,6327.; 1836, 66,1221.

Under the head of "Elsewhere," the continent of India is principally alluded to; and under that of " Foreign States," the French settlements in India, the ports of China, the Island of Madeira, and the dominions of the Indian Princes, in alliance with the East India Company are included.

XIII. Amount of Coin in circulation. [B. B. 1836 ] | put into circulation from time to time by the Ceylon It is impossible to estimate this sum with any degree government, the amount of which has been continuof accuracy. The following is a statement of specie | ally decreasing by exportation to the continent, and

melting for manufacture into plate or ornaments :Silver.-The new rix-dollars, 400,000 received from England, at 1s. 6d. each, 30,000l.; the quarter Madras rupees, 260,000 imported in 1823 and 1824, originally issued at 6d. each, and now made current from 1st December, 1834, at 54d. each, 5,958!. ; the British silver coinage received from England in October, 1825, 49,999l.; ditto April, 1830, 7,9997.; ditto May, 1830, 16,999l.; ditto August, 1830, 5,000l.; ditto October, 1830, 5,000l.; ditto May, 1831, 5,000l.; ditto July, 1831, 5,000l.; ditto October, 1832, 9,8991.; ditto July, 1833, 9,9981.; total, 114,8951. Madras rupees, 119,999 remitted to Trincomalee during 1834, by the agents of the Ceylon government at Madras, and made current at the exchange of 1s. 10d. each, 11,000l.; 49,998 ditto during 1835, by ditto, 4,5831; 50,000 remitted to the General Treasury during 1834, by ditto, 4,583; 100,000 ditto during 1835, by ditto, 9,166.; 100,000 ditto during 1834, by the Presidency of Fort St. George, 9,166/.; total, 38,4991.; total Madras rupees, 419,997. Bombay rupees, 10,000 remitted to the General Treasury during 1834, by the agents of the Ceylon government at Bombay, and made current at the exchange of 1s. 10d. each, 9167.; | 7,016 received from the custom house in payment for cinnamon and duty in 1834, at 1s. 10. each, 6431.; total, 1,559.; total Bombay rupees, 17,016. Sicca rupees, 125,000 remitted to the General Treasury during 1834, by the agents of the Ceylon government at Calcutta, and made current at the exchange of 28. each, 12,500l.; 12,000 ditto during 1835, ditto, 1,2007; 45,120 received from the custom-house in payment for cinnamon and duty in 1834, at ditto, 4,512.; 1,750 received from the Commander of the ship Ceylon, in ditto, being value of salt, at ditto, 1751.; 399,996 received from the Bengal government in 1835, and made current at the above rate, 39,999/.; total,

58,3861.; total Sicca rupees, 583,866. Spanish dol. lars, 11,353 received from the custom-house in payment for cinnamon and duty in 1834, at 4s. 2d. each, 2,3651.; 67,284 received on account of the produce of the pearl fishery of 1835, at ditto, 14,0177.; total, 16,382.; total Spanish dollars, 78,637. 1836.69,000 sicca rupees received from the agents Bengal, 6,900.; 12,000 Company's rupees ditto, 1,2001.; 319,9932 Company's rupees received from Bengal government, 31,9997.; 50,000 Madras rupees received from the Madras government, 4,5834.; total, 310,3651. Copper. Dutch copper challies, taken at prize in Kandy, 183,898 rix-dollars; English coinage with the impression of an Elephant, received from England in 1803, 96,000 r. ds.; ditto 1816, 83,997 r. ds.; ditto 1817, 73,438 r. ds.; ditto 1818, 8,164 r. ds.; total English coinage, 261,599 r. ds.; grand total, 445,498 r. ds.; at 18. 6d. per rix-dollar, 33,4121. British Copper coin, received from England in 1825, 500l.; ditto in 1827, 5,000l.; ditto in 1829, 5,000l.; ditto in 1831, 4,4357.; ditto in 1832, 6717.; total, 15,6067.; grand total, 359,3837.

Precious metals in the several treasuries of the island, on the 31st December, 1836, as per statement, viz.: Gold-Sovereigns, 12,0841. Silver - British silver coin, 5,696l.; new rix-dollar (English coinage), 375.; Spanish dollars, 2,015.; Mexican dollars, 3031.; Bolevian dollars, 3001.; Sicca rupees, 7027.; Madras rupees, 614.; Bombay rupees, 67.; Company's rupees, 22,1691.; Madras quarter rupees, 2,4761.; total 34,1057. Copper-British copper coin, 1,6987.; Copper coin of Europe coinage, 4,5547.; total, 6,2521.; grand total, 52,4417. Add twice that amount as probably in the hands of the public (104,8837.), 157,3241. Probable amount exported and melted, 202,059%. Total, 359,3831.

Statement shewing every description of Currency in the Cash Chests of the General Treasury and several Cutcherries of the Island, as they stood on 31st December, 1836.

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25,9151. The amount of precious metals in circula- | copper coin), and each fanam into 4 pice. There is a tion has been estimated at 157,3241. The amount of paper currency is 87,400. Probable excess of precious metals beyond paper currency, 69,7244. Rate of Exchange. Established by Government order of 7th July, 1825: With England @ 1s. 6d. per rix dollar; with Madras @ 1s. 11d. per rupee; with Bombay @ 18. 11d. per rupee.

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Established by Government order of 7th July, 1825, and 4th August, 1836: With Calcutta @ 28. 1d. per sicca rupee, and 100 siccas per 106 Company's rupees.

government bank at Colombo; but I can obtain no returns of its circulation or deposits. Notes are issued by government; but no annual returns are published of the amount, nor is there any information within the reach of the Colonial Office, in Downing Street, as to the real state of the paper and metallic circulation in the island. It is proposed to establish a private bank at Colombo. A savings bank is now in operation.

Cut

Measures.-Dry Measure.

Cut Measures

Established by Government order of 7th July, 1825: With the Mauritius and Penang @ 48. 4d. per Spanish Choondoos. or Seers. dollar.

The rates of exchange with Great Britain and foreign countries have been fixed according to the relative value of the Ceylon rix dollar to the British and foreign coins. The rate of exchange has been the same from January to December, 1836, as fixed by the above orders of 7th July, 1825, and 4th August, 1836.

Coins.-Gold coinage: Sovereigns; half ditto.-British silver coinage: Crowns; half ditto; shillings; six-penny pieces; rix dollars of English coinage, value 18. 6d. Foreign silver coinage: Spanish and American dollars, value 4s. 2d.; sicca rupees, value 28.; Company's ditto, value 28.; Bombay ditto, value 18. 10d.; Madras ditto, value 1s. 10d.; Madras quarter ditto, value 54d.-Copper coinage: Penny pieces; half ditto; farthings; half ditto; two pice pieces of English coinage, value 3d.; one pice ditto, value 14d.;

half pice ditto, d.; Dutch copper challies, taken as prizes in Kandy, value ad.

The value of the British silver and the rix dollar must have been fixed by assay in England. None of these coins have been cut, pierced, or defaced. The Madras quarter rupees imported expressly for circulation in the island, have received the impression of a crown, but not otherwise altered.

Weights and Measures. The Singalese, or dry measure is 4 cut chundroons=1 cut measure or seer; 4-5ths 1 coornie; 2 1-12ths=1 marcal; 2=1 parrah; 8=1 ammonam; 9 3-8ths=1 last.

The internal measure of a standard parrah is a perfect cube of 11 57-100th inches; the seer is a perfect cylinder-depth 4.35 inches, diameter 4.35 inches; the weight of the parrah measure, according to the custom-house account is, for coffee, from 50 to 35 lbs.; pepper, 27 to 30 lbs.; salt 52 to 55 lbs.; paddy (unhusked rice) 30 to 33 lbs. ; rice 42 to 46 lbs. ; the Candy or Bahar=500 lbs. avoirdupois, or 461lbs. Dutch troy weight.

Kandyan Measure of Surface. Eight lahas = 1 coornie (10 15-16ths square perches), 10=1 peyla (2 square roods, 29 square perches), 4-1 ammonam (2 acres, 2 square roods, 374 square perches). But although the average extent of one ammonam is found to be 2 acres, 2 roods, and 2 perches, the measurement of land is not calculated for the specific area, but from the quantity of seed required to be sown on it, and consequently according to its fertility.

Weights of ozs., lbs., &c. are used also throughout the island, British standard. The bale of cinnamon consists of nearly 924 lbs.

Liquid Measure.-Gallons and their multiples and sub-multiples: 150 gallons=1 leaguer or legger.

Monetary System.—The circulation of late is £. 8. and d. as in England, and accounts are becoming more generally kept in the same. The rix dollar is equal to 1s. 6d.; it is divided into 12 fanams (a thick

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The parrah measure is a perfect cube of internal dimensions, a table of which, with its sub-divisions, is herewith inserted :-

-

Internal dimensions of a Parrah and its sub-divisions. Parrah, length, 11 57-100th inches; depth, ditto; breadth, ditto. Half parrah, length, 9 18-100th inches; depth, ditto; breadth, ditto. Quarter parrah, length, 7 28-100th inches; depth, ditto; breadth,

ditto.

diameter described in the table underneath, in which

The seer is a perfect cylinder, of the depth and

is also stated its sub-divisions:

Internal dimensions of a Seer and its sub-divisions. Seer, depth, 4 35-100th inches; diameter, ditto. Half seer, depth, 3 45-100th inches; diameter, ditto. Quarter seer, depth, 2 74-100th inches; diameter,

ditto.

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