All ranks pay the same rate. Tradesmen pay a ground rent for their houses of rupees 5. 10. included in the land-rent, and a capitation tax to the Sayer of rupees 1. 10. Those who have regular shops in the market-places pay to the Sayer rupees 7. 10, and nothing for ground rent. Washer-men, barbers, tailors, and shoe-makers, pay no capitation.
The Sayer, consisting of the capitation on tradesmen, and of the duties levied on goods sold, and grain exported, is farmed to two men for Saptari, one paying 3254 rupees, and the other 3?35½; and for Mahatari, to one man paying 6595½.
The rents on the pasture of buffaloes is farmed at 1431 rupees for Saptari, and 3956⅛ rupees for Mahatari.
The duty on those who make catechu is farmed in Saptari for 1015 rupees, and in Mahatari for 1212 rupees.
The duties on timber are farmed in Saptari for 2462 rupees, and in Mahatari for 2225 rupees.
The duties on boats loaded with timber are farmed in Saptari for 2441 rupees, and in Mahatari for 345.
The duty on birds for both is farmed at 698½ rupees.
The duties levied at the Golas, or custom-houses, have been farmed for three years at 100,000 rupees, or 33,333⅓ a year; but in this bargain are included the duties at Varaha kshetra and Vijaypur, for which the renter pays 1500 rupees annually to the priest of the former place, and 2000 to the Subah of Morang; so that the customs here are actually farmed at 29,833 rupees a-year. The person who has farmed these rents, Achal Thapa, resides at Bhangraruya on the Kosi, and has endeavoured to secure a monopoly; but his plans have not been very successful, and he will be a heavy sufferer by the interruptions of commerce that have ensued in consequence of the disputed frontier.
The total revenue collected by the Subah is as follows:
| Rupees | |
| Land-rent and several casualties | 68,957 |
| Pasture | 5,386 |
| Catechu | 2,227 |
| Timber cutters | 4,687 |
| Duties on boats loaded with timber | 2,786 |
| Duties on birds | 698 |
| Customs at Golas | 29,833 |
| Duties on markets or Sayer | 12,985 |
| --------- | |
| Total | 127,559 |