80. The officer of division will, in like manner, acknowledge on the back of the general lease the several sums received by him from the head of any village. The receipt of kind collections will, in the same way, be acknowledged at the collector's office, when they are delivered in.
81. The manner of assessing the government share will proceed, as far as practicable, as follows:
82. As the inferior descriptions of land require greater labour in their cultivation, and as the actual quantity of produce left from each for the use of the renter, is wished to be nearly the same, a different rate in assessing must be observed for each.
83. The following is considered as the fairest scale for fixing the government share from each species of land, and ought to be referred to, as much as possible, as the general standard:
| For Sawah Lands. | ||
|---|---|---|
| 1st sort, | one-half | of the estimated produce. |
| 2d, | two-fifths | ditto. |
| 3d, | one-third | ditto. |
| For Tegal Lands. | ||
| 1st sort, | two-fifths | of the estimated produce. |
| 2d, | one-third | ditto. |
| 3d, | one-fourth | ditto. |
84. It must be expected, that less than this will be levied in many places for some time to come. Various reasons will induce a low rental being established at first, as the energies of many impoverished and long oppressed districts are to be brought forth by every encouragement that government can give; but when cultivation has reached what may be considered as its state of perfection, and the settlement is completely matured, the above must form the general rates of assessment.
85. Government think it necessary also explicitly to declare, that they will be satisfied when the land revenue shall be productive to them in these proportions, determining, at no future time, to raise that scale; that the inhabitants, being thus exactly acquainted with what will form the utmost demand on them, and resting in full confidence that government will not exact any thing further, may, in that security, enjoy their possessions in undisturbed happiness, and apply their utmost industry to the improvement of their lands, assured that, while they conduct themselves well, that land will never be taken from them, and that the more productive they may be able to render it, the more beneficial will it be to themselves.
86. The head of the village will deliver his money collections to the officer of division, in such instances as may be directed by the collector; but all payments in kind must be made actually into the collector's office at the head station, the expenses of bringing it falling entirely on the renters. This is done chiefly with a view to discourage such species of payments, government wishing to receive, as far as practicable, their revenues in money alone. In ordering this, regard has also been had to former custom, the contingent under the Dutch administration having always been thus delivered in.
87. The option of kind payment is still left to the renter on many accounts; in consideration, partly, of the present scarcity of specie throughout the country, partly as being agreeable to their ancient usages, which will always be paid the greatest attention to; but chiefly, as by leaving this double mode of payment open, the assessment, both in this and future settlements, will be able to be proceeded with on the justest and best principles. Enhancement or remissions will be equitably regulated by it; and, in short, by keeping the actual produce always in view, the shares of the government and of the cultivator must always preserve their due relation towards each other.
88. Pari or rice, however, are the only two articles to be received. Maize is considered, in estimating the produce of the tegal lands, to produce the justest assessment; but this must be invariably commuted for a money rent on fair principles. To sawah landholders only will the option of pari or rice deliveries be given. As cultivators, in most cases, hold some of each description of land, this distinction will not be felt as a hardship.