The following will show that no mode of employing capital is allowed to escape the notice of the tax-gatherer:—

"The reader will, perhaps, better judge of the inquisitorial nature of one of these surveys, or pymashees, as they are termed in Malabar, by knowing that upward of seventy different kinds of buildings—the houses, shops, or warehouses of different castes and professions—were ordered to be entered in the survey accounts; besides the following 'implements of professions' which were usually assessed to the public revenue, viz.:

"Oil-mills, iron manufactory, toddy-drawer's stills, potter's kiln, washerman's stone, goldsmith's tools, sawyer's saw, toddy-drawer's knives, fishing-nets, barber's hones, blacksmith's anvils, pack bullocks, cocoa-nut safe, small fishing-boats, cotton-beater's bow, carpenter's tools, large fishing-boats, looms, salt storehouse."[70]

"If the landlord objected to the assessment on trees as old and past bearing, they were, one and all, ordered to be cut down, nothing being allowed to stand that did not pay revenue to the state. To judge of this order, it should be mentioned that the trees are valuable, and commonly used for building, in Malabar. To fell all the timber on a man's estate when no demand existed for it in the market, and merely because its stream of revenue had been drained, is an odd way of conferring benefits and protecting property."[71]

"Having myself," says Mr. Rickards, "been principal collector of Malabar, and made, during my residence in the province, minute inquiries into the produce and assessments of lands, I was enabled to ascertain beyond all doubt, and to satisfy the revenue board at Madras, that in the former survey of the province, which led to the rebellion, lands and produce were inserted in the pretended survey account which absolutely did not exist, while other lands were assessed to the revenue at more than their actual produce."[72]

"Fifty per cent. on the assessment is allowed," says Mr. Campbell,[73] "as a reward to any informer of concealed cultivation, &c.; and it is stated that there are, 'in almost every village, dismissed accountants desirous of being re-employed, and unemployed servants who wish to bring themselves to notice,' whose services as informers can be relied on."

A system like this, involving the most prying supervision of the affairs of each individual, and in which, in settling the tax to be paid, "the collector takes into consideration the number of children [74] to be supported, makes the poor ryot a mere slave to the collector, and with the disadvantage that the latter has no pecuniary interest in the preservation of his life, whereas the death of a slave, who constitutes a part of the capital of his owner, is a severe loss."

The tendency thus far has been, as we see, to sweep away the rights not only of kings and princes, but of all the native authorities, and to centralize in the hands of foreigners in Calcutta the power to determine for the cultivator, the artisan, or the labourer, what work he should do, and how much of its products he might retain, thus placing the latter in precisely the position of a mere slave to people who could feel no interest in him but simply as a tax-payer, and, who were represented by strangers in the country, whose authority was everywhere used by the native officers in their employ, to enable them to accumulate fortunes for themselves.

The poor manufacturer, as heavily taxed as the cultivator of the earth, found himself compelled to obtain advances from his employers, who, in their turn, claimed, as interest, a large proportion of the little profit that was made. The Company's agents, like the native merchants, advanced the funds necessary to produce the goods required for Europe, and the poor workmen are described as having been "in a state of dependence almost amounting to servitude, enabling the resident to obtain his labour at his own price."[75]

In addition to the taxes already described, a further one was collected at local custom-houses, on all exchanges between the several parts of the country; and to these were again added others imposed by means of monopolies of tobacco and opium, and of salt, one of the most important necessaries of life. The manufacture of coarse salt from the earth was strictly prohibited.[76] The salt lakes of the upper country furnish a supply so great that it is of little value on the spot;[77] but these lakes being even yet in the possession of native princes, the monopoly could then, and can now, be maintained only by aid of strong bands of revenue officers, whose presence renders that which is almost worthless on one side of an imaginary line so valuable on the other side of it that it requires the produce of the sixth part of the labour of the year to enable the poor Hindoo to purchase salt for his family. Along the seashore salt is abundantly furnished by nature, the solar heat causing a constant deposition of it; but the mere fact of collecting it was constituted an offence punishable by fine and imprisonment, and the quantity collected by the Company's officers was limited to that required for meeting the demand at a monopoly price, all the remainder being regularly destroyed, lest the poor ryot should succeed in obtaining for himself, at cost, such a supply as was needed to render palatable the rice which constituted almost his only food. The system has since been rendered less oppressive, but even now the duty is ten times greater than it was under enlightened Mohammedan sovereigns.[78]