During the late disturbances between the monks of the To-sam ling College and the Nyer-chang chenpo, the late Tashi lama did not consult the Amban, or invite the aid of his soldiers to quell the rebellion among the 1500 disaffected and unruly monks, but secretly apprised his subjects of the neighbouring villages of his intentions, and on the appointed day 10,000 armed men were assembled, carrying long spears, bucklers, matchlocks, and slings, who at once struck the rebel monks with terror. He has since that day been convinced of the sincere veneration and devoted loyalty of his people, and of the perfect uselessness of the Amban’s forces. This instance of tact in the Panchen rinpoche has raised him higher than ever in the estimation of the people, much to the discomfort of the jealous Amban. It is also pleasing to notice some signs of independence in the youthful Tashi, who is now the senior sovereign of Tibet, the Dalai lama being as yet an infant. The villagers and common folks, who suffer most from the Amban’s tyranny, say that in course of time the present Tashi will prove a worthy successor of the great Tempai nyima[22] in faith as well as in strength of mind.
The principal sources of revenue of the Lhasa Government are the family-tax and the land-tax, the first being usually paid in coin, [[182]]and the latter in kind. The family-tax may be paid at any time of the year.
Apart from the lands held by chiefs and nobles, there are, as already stated, altogether fifty-three Djong, or districts, under Djongpon, and a hundred and twenty-three sub-districts under Djongnyer. These constitute what are called shung shi, or State lands. Each djong contains, on an average, five hundred families of misser, or farmers. A misser family consists of one wife, with all her husbands, children, and servants. Each family, on an average, possesses two or three kang of arable soil. If one khal (50 lb.) yields nine or ten khal, it is considered a good harvest; six to eight is a tolerable crop, four to six a bad one. The Government revenue for each kang is, on an average, fifty srang (125 rupees), or about one hundred and fifty khal of grain. The Crown revenue, if taken entirely in kind, would therefore amount to 2,625,000 khal, which would be equivalent in money to 2,000,000 rupees. This is partially expended by the State for the Church, and in distributing alms to the whole body of lamas belonging to the monasteries of Potala, Sera, Dabung, Gadan, etc. In every Djong are kept registers, in which are entered the collections in previous years and the quality of the land under cultivation. The collector, after examining these, inspects the crops, and estimates the quantity of the yield, and by comparison with that of the five preceding years he fixes the tax for the current year. In very prosperous years the State takes two-fifths of the crop (the maximum allowed it).
Ulag consists in supplying to all those bearing a Government order for ulag, in which the number of animals, etc., is enumerated, beasts of burden—ponies, mules, yaks, and donkeys. If the misser have no ponies, they have to furnish yaks or donkeys instead. For stages along which neither yaks nor ponies can pass, porters must be supplied for carrying the traveller’s goods. In default of these, the misser are required to pay a certain sum for carriage or conveyance. Misser, and all those who own more than one kang of land, must supply ulag and ta-u, consisting of either one coolie or pony, free of charge when the traveller produces his Government pass. The system of levying ulag is a kind of indirect taxation, accounts of which are kept by the village headmen. Some families supply a hundred ulag in a year, others only five or ten. If a misser fail to supply ulag once in a year, he is required to supply double the amount [[183]]the following year. This duty is levied on all kinds of State lands and subjects, freeholds and private property granted to sacred personages alone being exempt from this hateful tax. Lands purchased from Government are also liable to it. Under the Lhasa Government there are about a hundred and twenty landlords, out of whom about twenty are very rich and powerful. The present regent, Lama Ta-tsag Rinpoche, of Kundu ling, has upwards of 3000 misser on his estates in Kharu and Tibet Proper. The ex-regent, whose estates lie in Kongpo, has about 5000 misser, and other great lamas and laymen about 1000 misser each. The greatest noble of Tibet, Phags-pa-sha, of Chab-mdo,[23] is lord over 10,000 misser.
When questions arise about newly reclaimed lands, the tax-collector, having no register (tsi-shi) to guide him, measures the field and superintends the harvesting, when he fixes the amount due to the State. He is forbidden fixing his assessments otherwise than by personal examination. The land-tax may be paid in three instalments—in November, December, and January, at which latter date it is remitted by the Djongpon to Lhasa or Tashilhunpo, as the case may be. The tax-gatherer has authority to remit a portion of the tax when the crops have failed for some reason or other; in fact, as a Tibetan author puts it, “as eggs are quietly taken from under a sitting-hen without disturbing the nest, so should the tax-gatherer collect the taxes without oppressing or disturbing the misser.”[24]
The great monasteries at Lhasa and its neighbourhood, such as Sera, Dabung, Gadan, Samye, etc., have large freehold estates.
Besides these, there are more than three hundred landholders, called gerpa, who pay a nominal revenue to the Government, varying from ten to thirty doche (1250 to 3750 rupees), and who are also called upon to furnish ulag, ta-u, and other indirect taxes. Cows and jomo belonging to the Government and tended by dokpa are calculated to yield at the rate of five pounds of butter per head per year. In the provinces of Kong-po and Pema-kyod numerous pigs are reared, and rich families count their pigs by the thousands. The Lhasa Government levies a tax of one tanka on every pig, and derives no inconsiderable revenue from these districts from this [[184]]source. The tenants in each Djong contribute ten days’ labour per head for the ploughing or harvesting of the State lands. This service is called the las-tal, or “labour-tax.”
There is in Tibet no fixed rate of duties on merchandise, nor is there a regular import duty. Rich merchants who come from foreign countries are required to pay annually a tax of fifty srang to Government; large traders are charged twenty-five srang, and small traders three srang. Shopkeepers and pedlars pay five sho (1¼ rupee) annually, and itinerant Khamba hawkers who carry their own loads are charged half a tanka per quarter both in U and Tsang.
For crossing large bridges the charge is from one kha (one anna) to one tanka per head for a man, and a karma (two annas) to a sho (four annas) for ponies. For pasturing cattle on public lands there is a charge of from three to five sho yearly for every head. Besides these, there is a capitation tax of from two to three srang (7½ rupees) on people owning no land but only homesteads. The revenue-collectors (Khraldupa) and their servants get conveyance, ponies, and yaks at every stage free of charge, and the villagers are bound to furnish them in addition with attendants, water, fuel, and lodgings. The revenue-collectors may accept for their own use all the khatag, butter, tea, and silver coin which the misser may see fit to offer them. They are also authorized, when on tour, to kill one out of every hundred sheep belonging to the misser for their own consumption.[25] In all other matters they are guided by the usages and laws of the country. No Government official, revenue officer, or Djongpon may oppress the poorest misser. If one of these peasants fails to pay his taxes in money, he may offer the equivalent in tea, butter, or blankets; but live stock, except when nothing else is available, are not to be accepted. The property in cattle belonging to the Lhasa Government exceeds 1,000,000 head. There is a superintendent of this Government stock, who, at the end of every year, submits an account of the live animals and the number died or killed during the year. In order to satisfy the authorities, he is required to produce the entire dried carcasses of the dead animals with their tails and horns. These superintendents are appointed annually, and as a consequence they take every opportunity of making their fortune at the expense of the State before the expiration of their term of service. [[185]]
Letters are carried by messengers and special couriers called chib-zamba (or ta-zamba), meaning, literally, “horse-bridge.” The couriers generally discharge their duty with admirable efficiency, and every one assists them with great promptness. All Government messengers are provided with the best and swiftest ponies, and at every halt are furnished with lodgings, water, firewood, and a man to cook their victuals. Couriers on foot usually travel from 20 to 25 miles a day, while those who ride do from 30 to 35 miles. The latter is the express rate, for which the Government generally gives an extra remuneration. Government couriers alone get ta-u, or ponies for travelling; private letters of officials are carried by them, while common people make their own arrangements for the conveyance of their letters, which are not, however, numerous.