89. To guard against any failure in the estimated revenues, the value of the produce will be calculated at the sum which it commonly sells for in the village itself, immediately after the gathering in of the harvest; and the money commutation will proceed on this principle. The renters, therefore, will obviously be encouraged to pay money preferable to kind; but should they nevertheless give in the latter, the head of the village must, if he can, turn it into specie, so that the estimated value be obtained. Should, in spite of these precautions, any quantity of pari or rice arrive at the head station, the collector will deposit it in the storehouses, and report in what manner he is of opinion it can be most advantageously disposed of. Generally speaking, government wish to derive no extra profit from this branch of their revenues, and will approve of immediate sale, in every instance where the assessed price can be obtained.
90. As arrears are to be as much guarded against as possible, remissions of rent must sometimes be made. The mode of regulating these will be as follows. When such calamity of season or other cause, occurs, as may be supposed to entitle the cultivator to indulgent consideration in some deduction of rent, a report must be made by the head of the village before gathering the harvest, and the collector will then order the officer of division, or send some trusty servant from his own office, to survey the crop, and inquire into the causes of its falling short of the estimate. Such orders will afterwards be issued, whether remitting any part or the whole of the dues of government, or enforcing their strict collection, as may be deemed necessary. Whenever a real, unavoidable suffering has been sustained, a remission of rent must be granted, government deeming it far preferable to conciliate their subjects by every reasonable favour, and even to submit to a slight loss, than to disaffect them by the continual harassing which the strict exaction of heavy arrears must occasion. Nor will, indeed, any real gain accrue from being thus always unrelenting; for, in most cases, the liquidation of the debts they may have incurred will only be effected by the sale of buffaloes, horses, and other property, on the possession of which must entirely depend the good performance of their future engagements; so that, in fine, by resorting to this measure, the debt may be discharged, but very frequently the cultivator will be lost.
91. As the first settlement, according to this amended system, cannot be expected to attain as accurate an assessment as is desirable, it is not deemed advisable that the leases to be granted should exceed the period of one year.
92. From the nature of the foregoing instructions, the collectors cannot fail to observe the importance and extent of the obligations imposed on them by the office intrusted to their charge. It is not enough that the government lay down the principles of a benevolent system intended to introduce the practical freedom which has been bestowed on all the nations subject to the honourable Company's dominions; it is with them that the application of these principles is entrusted, and to their temper, assiduity, judgment, and integrity, that the people have to look for the enjoyment of the blessings which it is intended to bestow upon them. They have, in short, the national character, as well of their own personal reputation, to support; and while the Lieutenant Governor in Council feels it unnecessary to rouse that spirit of public virtue in which it is the pride of a Briton to excel, or to advert to the shame that must follow a neglect of these important duties, he deems it proper to remark, that his most vigilant attention will be given to the progress of the great work which has been commenced, and that it will always afford him the highest gratification to bring to public notice, and reward the examples of industry, honour, and integrity, which he constantly expects to meet with.
(Signed) T. S. RAFFLES.
APPENDIX M.
Memorandum respecting Weights, Measures, &c.
The weights and measures not only differ, both nominally and essentially, in the several districts of Java, but are often subject to such varieties, even within the same district, that the greatest confusion in accounts, and endless peculations, are almost inevitable. The native denominations and divisions are blended with the Chinese and European, and even the latter have been made to vary so much, that it is difficult to refer them to one common standard. The uncertainty of the native measures has, however, been considerably removed, by the reference constantly had by the Chinese to the weight of the article, instead of the bulk, which is the usual measure of the Javans.
The measure of weight which may be considered as the most general standard throughout the country, is the Chinese kati, equal to about 1¼ lb., or about 20 ounces avoirdupois; 100 katis make a pikul of 125 lbs. Dutch, or 133⅓ English, 30 pikuls or 3,000 katis, being 3,750 lbs. Dutch. The Dutch standard koyan, however, is only 3,400 lbs., and in general is considered equal to a last, or two tons; but this weight, by which the rude produce of the country is generally calculated, is subject to innumerable varieties. In order to cover the wastage, it was the rule of the government that there should be one rate for receipt of goods, and another for their delivery. This varied according as the article was perishable or otherwise, or to the degree of peculation established by usage. This applied to all measures and weights by which goods were received and issued at the government stores, and the rates were different in different districts. A koyan among private individuals at Batavia is generally considered as 27 pikuls, equal to 253 gantons, or 2,700 katis; at Semárang as 28 pikuls, but by the natives generally as 30 pikuls. The koyan, however, by which the contingent was formerly delivered to government, at Demak was no less than 4,250 lbs. Dutch.