The Province of Burma - Forgotten Books

diolouial fibminifittation in thefl at abu t

THE

PROV INCE OF BURMAA REPORT PREPARED ON BEHALF

OF THE UNIVERSITY OF CHICAGO

ALLEYNE IRELAND, F. R . G. S.

AUTHOR OF

TROPICAL COLONISATION . TROPICS.

4 4 4 4 4

BOSTON AND NEW YORK

HOUGHTON, MIFFLIN AND COMPANY

Eb: Wham : 19a“. dumm y

1 9 O7

0 0 0 0

Co pyright, 1907, byALLEYNE IRELAND

CONTENTS OF VOLUME II .

POLITICAL MAP o r THE Fa n Eas'ra nN Tno mcs

CHAPTER XI.

THE FINANCIAL SYSTEM .

References

Histo ry o f the Currency Question m India

Indian Cu rrency prio r to 1898Financia l Difficu lties caused by the Fall m the Value o f theRupeeEffect o f the Fall o f Exchange on Go vernm en t Servan ts .

Effect o f the Fall o f Exchange on the Expo rt o f Pro duceGenera l Effect o f the Fall o f Exchange on Indian Comm erce

Alleged Effect o f the Fall o f Exchange on the Vo lum e o f Im po rts and

Expo rts .

Effect o f the Fall o f Exchange upo n the Investmen t o f Capital m India ,

Probable Effects if the Fa ll m Exchange should con tinue

Actio n fo llowing the Issue o f the Herschell Repo rtThe Cu rrency Comm ittee o f 1898, and the Fina l Action on Indian Cu r

rency .

Average Value o f the Rupee, 1873—99

The Financia l Machinery o f the Indian Go vernm ent

Respo nsibility fo r Adm inistra tion o f Indian RevenuesExpenditu re in EnglandAdm inistra tive Procedu re m the Indian Ofi ce

Hom e Estim a tes

Audit o f H om e Acco untsOrganisa tio n o f the Finance Departmen tCen tra l Financia l Departmen tDistrict TreasurimFunctio ns o f the Finance Departm en t in Rela tion to the Co llection o f

Revenue

Revenue System o f India com pared with tha t o f theUnited KingdomBrief Ou tline o f the Indian Revenue SystemThe Fu nctions o f the Finance Departm ent in Rela tion to Expenditure,Civil Expenditu re .

PublicWo rks ExpenditureMilitary Expenditu reMovem en t o f FundsAcco un ts o f District TreasuriesGenera l Acco un ts

Estim a tes

Functions o f the PublicWo rks Departm ent in Rela tion to Expenditure,Opera tions o f PublicWo rks Departm ent

Milita ryWo rksTelegraphs

ii THE PROVINCE OF BURMA

CHAPTER XI . —Continued .

Fam ine Pro tectiveWo rks

Financial Adm inistration o f PublicWo rks Depa rtm en t

PublicWo rks Estim a tes

The Audit o f Public Acco un tsAudit by the Civil Acco un ta n ts-Genera l in the Pro vincesAudit in thePublicWo rks, Po st Office, and Fo restDepartm en ts

Test AuditOpinio ns o f the Indian Expenditure Com m msio n o n the Subject o f

Indian AuditingEnglish SystemIndian SystemAudit m India .

District Trea sury AuditDepartm en tal Audit

Test AuditIndependence o f Com ptro ller and Audito r

-GeneralAppropriation Repo rt .

Exam ina tion a t H om e o f the Audited Acco un ts o f the Indian Go vern

m en t

Au dit o f H om e Acco un ts

The Indian Co inage Act, 1906

Nickel Co inageBro nze Co inageDim ensio ns and Designs o f Co ins

Lega l TenderThe Indian Paper CurrencyAct, 1905Value o f Currency No tes in Circu la tion , 1895-1904Va lue o f Silver Co in Reserve, 1895-1904Num ber o f Cu rrency No tes o f Each Value in Circu la ti o n m

1905 , 1906

CHAPTER XII.

FINANCIAL ADMINISTRATION .

References

The Provincial Co ntract SystemThe Old Cen tra lised SystemEvils o f the Old SystemRefo rm suggested in 1867 .

Refo rm s effected by Lo rd MayoThe Presen t System o f Pro vincial ContractsThe Burm a Provincia l Co ntractThe Pro vincial Co n tract fo r the Five-yea r Perio d 1897-98 to 1901—02Revenu e and Expenditure Heads which are sha red between Im peria l

and Provincial

PAGE

CONTENTS OF VOLUME II . iii

CHAPTER XII— Continued. m an

Revenue and Expenditure Heads whic h are who lly Im perial o r who llyPro vincialClassifica tion o f the Public FundsFive Classes o f Fu ndsIm perial Revenue

Im peria l ExpenditureProvincial Revenue and Expenditu reInco rpo ra ted Lo ca l Funds

Excluded Lo cal FundsReceipts and Expenditu re o f the Excluded Lo cal Fu nds, 1905Mu nicipa l FundsGenera l Fina ncia l StatisticsGrossReceipts and Expenditure o f Burm a during 1900-01 and 1904-05,Apparen t Surplus under the Head

‘‘

h perial

Revenue from Taxa tio n and from o ther So urcesRevenue o f Burm a divided in to Receipts from Taxa tion and Receipts

from o ther Sources, 1905Ra te o f Taxation per CapitaRa te o f To tal Revenue per CapitaPer Capita Figures no true Index o f Taxatio nAn Alterna tive Method o f Estim ating Taxa tionSta ndard o f Living in Tropical and in Non-tropica l Co un tn es

Interna l and Externa l TradeRela tio n o f Taxa tio n to the Value o f Expo rtsRela tion o f To ta l Governm en t Receipts to Value o f Expo rtsSo u rces o f Public RevenueDistinctio n between Revenue and Receipts

Main Heads o f Revenue

Opium RevenueSa lt Revenue

Stam p RevenueExcise RevenueAppa ren t Discrepancies in the Ofi cial Repo rtsPro vincia l Ra tesCu stom s Revenue

Custom s Du ty o n Im po rts, 1904—05Assessed Taxes ; Incom e Tax

Cost o f Co llecting the Revenue

Receipts and Expenditu re o f Revenue Departm ents, 1904—05Objects o f Public Expenditu rePro po rtio n o f Public Expenditu re devo ted to each Object, 1904—05

CHAPTER XIII.

THE LAND REVENUE SYSTEM .

References

Land Revenue Po licy

iv THE PROVINCE OF BURMACHAPTER XIII—Continued .

Origin and Im po rtance o f the InquiryAlleged Co nnectio n between Revenue Po licy and Fam ineThe Two Kinds o f Settlem ent, Perm anen t and Tem po raryThe Two Classes o f Tem po rary Settlem ents, Zem indari and Ryo twa n ,

Suggested Refo rm s 1n Ryo twari Settlem ents : Revenue to be a Defin iteShare o f Gross Produce

Im practicability o f the Suggestio n tha t the Land Revenue sho u ld befixed a t a Share o f the Gross Produce .

Its Effects if adoptedTheTerm o f Settlem en t . Suggested Minim um o f ThirtyYearsCo nsidera tio ns which determ ine the Term o f Settlem en t .

Im provem ents 1n Pro cedure rendering Re-settlem ents less Distu rbing,

Exem ptio n o f Im pro vem ents from Assessm en t

Efiect o f Lo ng as against Sho rt Settlem en ts 1n Increasing Reso u rces o f

Suggested Lim ita tio n o f Go vernm en t Enhancem ents to u se 1nValue dueto (1 ) Sta te Im provem en ts, (2) Rise in Prices

Lim ita tio n o f Cesses on Land

Presen t Incidence o f Local Ra tes

Genera l Co nclusio ns as to Bu rden o f Loca l Taxatio nDetailed Exam ina tion o f alleged Co nnectio n o f Revenue Asses sm en ts

with the Fam ine-resisting Reso urces o f the PeopleAgricu ltura l Losses resu lting from Fam ineProbable Effects o f an Abatem ent o f the Land Revenue o n theResou rces

o f the PeopleThe Classeswhich suffer from Fam ine

Theo ry o f Co nnection between Land Revenue and Famines rejected byFam ine Comm issio n , 1901

Three po ssible Causes o f HardshipSumm ary o f Propositio ns establishedCo nclusio n

The Land Revenue System o f Burm a

Land Tenu res, Histo ricalPresent Land Tenu res in Lower Burm a

Tenan tsTown and Village LandsPresent Land Tenu res In Upper Burm a

Land Tenu re Sta tisticsSu rvey and Settlem ent

The System o f SurveySupplem enta ry SurveySystem o f Settlem en t, Lower Burm a

Assessm en t o f Fa llow Land

System o f Settlem ent, Upper Bu rm a

Supplem en ta ry Survey

PAGE

CONTENTS OF VOLUME II.PAGE

The Tha tham eda , o r House-tax, in Upper Bu rm a

Min o r So urces o f Land RevenueCapita tio n Tax

La nd Ra te in Lieu o f Ca pita tion Tax

Miscellaneo us Land RevenueRevenue from FisheriesSta tistics o f Land RevenueDetails o f Land Revenue

Deta ils o fMiscellaneo us Land RevenueAgricu ltura l Loans

The Land Im pro vem en t Loans Act, 1883

The Agricu ltu rists’

Loans Act, 1884Am o un t o f Loans under the Acts

Agricu ltura l Advances du ring 1905Cc-o pera tive Credit SocietiesLoans by Go vernm en t and by Na tive Money-lendersThe Co —o perative Credit Societies Act, 1904Abstract o f a Reso lu tion o f the Governm en t o f India on the Subject of

Co—opera tive Credit SocietiesDifficu lty o f obta ining Mo neyAgricu ltural Banks and Credit SocietiesSpecia l Legisla tio n necessa rySim plicity and Elasticity desirableObjects o f presen t Legisla tio nUnlim ited LiabilityMem bership open to all

The Qu estion o f Residence

The Electio n o f Mem bersGovernm ent Guidance and Co n trol .

Lo a ns to be m ade to Mem bers on lyAgricu ltu ra l Pro duce as Secu rityJewellery as Secu rityMo rtgages as Secu rityLim it o n Num ber o f Shares to be heldOfficia l AuditFinancia l Aid by Governm en t

The Peo ple to be educa ted to the System

CHAPTER XIV.

FOREST ADMINISTRATION .

Fo res t Po licyHisto ry o f Fo rest Adm inistratio n in Bu rm a

Abstract o f the Bu rm a Fo rest Act, 1902

vi THE PROVINCE OF BURMA

CHAPTER XIV — C'ontinued . PAGEReserved Fo restsPower to co nstitu te Res erved Fo restsPro cedure, etc . , o n Proposa l to co nstitu te Reserved Fo restsCo nstitu tio n o f Reserved Fo rests, and Powers, Rights , and Duties

thereinCessa tio n o f Reserve

Genera l Pro tectio n , etc . , o f Fo rests and Fo rest ProduceCo n tro l o f Fo rest Produce in Transit, etcFo rest Ofi cers

Organisa tio n o f the Fo rest ServiceRegu latio ns fo r the Appo intm en t o f Proba tio ners to the Indian Fo restService, 1906

Appo in tm ents

Adm issio n to Exam ina tio n

Qua lifying Exam ina tio nsSubjects o f Exam ina tio nMedical Exam in a tio n

Period o f Pro batio nCharges

Co u rse o f Stu dyConduct and Medical Requrrem ents

Diplom a o f Fo restryAppo intm en t and Senio rityRidingArticles o f Agreem ent

Allowance and Sala ryProm o tio n , Ie ave, Pensio nSyllabus o f the Com petitive Exam m atio n

Qu a lifying Exam in atio n in Germ an

List o fAppo in tm ents in the Upper Co ntro lling Staff o f the Indian Fo restService

Leave

Pensions and Provident FundTheWo rk o f the Fo rest Depa rtm en t

Reserva tio n o f Sta te Fo restsArea o f Reserved Fo rests 1n Bu rm a .

Genera l System o f Explo ita tio nExtractio n o f Tim ber from the Fo rests o f Burm a , 1904Managem ent o f the Sta te Reserve Fo restsComm ercia l Explo ita tio n o f the Bu rm a Fo restsOu t-tu rn o f Tim ber from the Fo rests o f Bu rm a

Ou t-tum o fMin o r Fo rest Pro duce and Fuel from the Fo rests o f Bu rm a ,

The Finances o f the Fo rest Depa rtm en t

Financia l Resu lts o f Fo rest Adm inistratio nDetails o f Fo rest RevenueDeta ils o f Fo rest Expenditu re

CONTENTS OF VOLUME II. vii

CHAPTER XV.

PUBLIC WORKS .

PAGE

References

Genera l Orgam sa tio n o f the PublicWo rks Departm ent

Acco u n ts BranchScale o f Pay in Acco un ts BranchAppo in tm en ts in the Acco un ts BranchExecu tive BranchSca le o f Pay in Execu tive BranchAppo in tm ents in the Execu tive BranchTem po rary Establishm ents

Classifica tio n o f PublicWo rks .

Expenditure o n PublicWo rks, 1901—05Wo rks u nder the Bu ildings and Roads BranchMilita ryWo rksIm peria l Expenditu re on Mi lita ry Wo rks, 1901—05Im peria l CivilWo rksCivil Bu ildings, Provincial, Local, and Co ntributio nExpenditu re o n Civil Bu ildings, 1901—05, excluding Establishm ent

Charges and the Cost o f To o ls and Plan tCom m unicatio ns

Expenditu re on Com m unica tio ns, 1901-05, excluding Establishm ent

Charges and the Co st o f To o ls and Pla ntMiscellaneo us Public Im provem ents

Expenditure o n Miscellaneo us Public Im provem ents, 1901—05, excluding Esta blishm en t Charges and the Cost o f To o ls and Plant

Esta blishm en t, To o ls, and PlantExpend itu re o n Establishm ent, To o ls, and Plant, 1901-05Ana lysis o f PublicWo rks Expenditu reGenera l Analysis o f Public Wo rks Expenditure 1n the Buildings and

Roads Branch, 1901-05Irrigatio n Wo rks, GeneralMa j o r and Mino r Irriga tion Wo rksExpenditu re o n Irrigatio n

Expenditu re o n Irrigatio n , 1901—05Im peria l Irrigatio n Wo rks .

The Mandalay CanalThe Shwebo Cana lThe Mon Cana lsExpenditu re o n Im peria l Irriga tio n Wo rksCapital Expenditu re o n Im peria l Irriga tio n Wo rks 1n Bu rma to Endo f

1904—05Min o rWo rks and Naviga tio n

Capita l Ou tlay o n Em bankm en ts

Revenue and Expenditure

viii THE PROVINCE OF BURMACHAPTER XV —Continued . m om

Revenue and Expenditure o f Mino r Wo rks and Naviga tio n Wo rks tothe End o f 1904-05 (excluding Ca pital Expenditu re)

The Burma Railways, Histo rica lTheWo rking o f the Burm a Railways

Length o f Railways open on 31 March, 1905 .

Finances o f the Burm a Ra ilways, 1900-04

CHAPTER XVI.

MUNICIPAL ADMINISTRATION .

References

General Revrew ofMunicipal Afiairs

Num ber and Population o fMunicipalities

Municipa l Departm entIncidence o f Taxa tionThe Burm a Municipal Act, 1898

Summ ary o f the Burm a Municipal Act, 1898

Constitu tio n o fMunicipalities

ofMunicipal Comm ittees

President and Vice-Presiden tNo tification o f Elections, A

ppo intm ents, and Rem ovals

Conduct o f Business

Defects m Co nstitutio n and IrregularitiesOficers and Servants .

Contracts and Transfers o f PropertyAcquisition o f Land

Privileges and LiabilitiesFunds and PropertyPowers fo r Sanita ry and o ther PurposesOfi

'

ences afiecting the Public Hea lth, Safety, o r Convem ence

Supplem ental

Sma ll TownsStatistics o fMunicipalities

Num ber and Popu la tio n o f Municipalities, and Num ber o fMemberso f Comm ittee, 1901-05

Details o fMunicipal Revenue

Incom e o f the Municipalities 1n Burm a , excluding Rango o n , du ring1901-05

CONTENTS OF VOLUME II.

Details o f Municipal ExpenditureDetails o f the Expenditure o fMunicipa lities in Burma ,

go o n , du ring 1901-05Rango o n Municipality, Details o fRevenueIncom e o f Ra ngo o n Municipa lity du ring 1901—05Ra ngo o n Municipality, Deta ils o f ExpenditureExpenditure of Ra ngo on Municipa lity during 1901—05Town Funds

CHAPTER XVII .VILLAGE ADMINISTRATION .

References

Origin o f the Village System in Upper BMinu te by Sir Charles CrosthwaiteThe Village System under Native Rule

le ading Principle o f the SystemDifi cu lties enco untered

The Village and n o t the Individua l to be the UnitThe Upper Burm a Village Regulatio nNum ber, Powers, and Discipline o f Headmen , 1904Crim ina l Jurisdictio n o f Headm en

Civil Jurisdiction o f Headm en

Retu rn o f Fines inflicted by Headm en and o f the Revisio n ofHeadm en

’

s Orders m 1904.

Respo nsibility o f Villagers in regard to Crim e

Retu rn o f Fines im posed o n Villages under the Lower Bu rm a VillageAct o r u nder the Upper Bu rm a Village Regulatio n , 1908, 1904

Village Headm en and their Du tiesAppo in tm en t o f Headm en and their loca l Jurisdictio nRem unera tio n o f Headm en

Ywagaungs and Myo thugyisEduca tio n o f So ns o f Headm en

Power o f Headm an to enfo rce his OrderDu ty o f Headm an in Respect o f Repo rting Crim e

Du ty o f Hea dm a n as to Investigation o f Crim e and Arrest o f Offenders,Resistance in Case o f Attack

Furnishing Supplies and Labou rPowers as Excise OfficersDu ties 1n regard to Sanita tio n , Fires, and Ca ttle DiseaseRules regarding Village Sanita tion , Slaughter o f Cattle, and thePreven

Rules fo r the Preven tio n o f Ca ttle Disease

x THE PROVINCE OF BURMAPAGE

Du ties o f Headm en as Reven ue OfficersDu ties in regard to Rights over LandMiscellaneo us Du ties o f Headm en

CHAPTER XVIII .MEDICAL AND SANITARY ADMINISTRATION .

References

Classifica tion o f Hospitals and DispensariesNum ber o fMedical Institu tio ns in Burm a

The Staff o f theMedica l Departmen tSuperio rMedica l Ofi cers

Subo rdinateMedica l OfficersCivil Surgeo nciesSa laries in the Civil Medica l Departm ent

Monthly Pay o f Ofi cers o f the Burm a Civil Medica l Departm ent

TheWo rk o f the Medica l Departm entNum ber o f Patients trea ted fo r the principa l Disea ses in the Ho spitals

o f Burm a , 1902-05Surgical OperationsSurgica l Opera tions perfo rm ed 1n the Hospitals ofBu rm a , 1902—05The m o re im po rtant Opera tio ns perfo rm ed 1n the Hospita ls o f Burm a

during 1905

Num ber o f Perso ns prim arily vaccinated in the Province o f Bu rm a ,

1897-1906 .

Num ber of Deaths from Sm all poxOccurrence o f Plague 1n Burm a

Occu rrence o f le pro sy 1n Bu rm a .

The Rango o n Lunatic AsylumStatistics o f the Rango on Luna tic Asylum du ring 1903-05Expenditure o n Medica l and Sanitary Adm inistratio nSanitary Adm inistratio nExpenditure o n Civil SanitaryWo rks, 1902—05

CHAPTER XIX.

HARBOUR ADMINISTRATION .

References

The principa l Po rts o f Burm a

Value o f To tal Impo rts and Expo rts, exclusrve o f Go vernm en t Sto resand Treasure , in to and from the Po rts o f Bu rm a during 1904—05

Adm inistratio n o f Mino r Po rtsRango o n Po rtAdm inistrationAbstract o f the Rango on Po rt Act, 1905Co nstitutio n o f the Po rt Comm issioners

CONTENTS OF VOLUME II . xi

PAGECo nduct o f Business by the Comm issionersBo rrowing PowersDisposal o f FundsAnnua l Estim ates and Acco unts

Co ntro l o f Governm ent

Miscellaneo usThe Finances o f the Po rt o f Rango o nThe Debt o f the Po rt Comm issio nersSo urces o f Revenue

Ordina ry Revenue o f the Rango o n Po rtTrustObjects o f ExpenditureOrdinary Expenditu re o f the Rango o n Po rt Trust

CHAPTER XX.

THE ADMINISTRATION OF THE SHANReferences

The Shan Co un tryThe Shan PeopleBritish Occupa tio n o f the Sha n Sta tesGeneral ProgressMedical Aid

Education o f Chiefs’ SonsCrim inal JusticePerm anence o f British RulePro ducts o f the Shan Sta tesAgricu ltu ra l Pro ductsMineral ProductsThe Adm inistratio n o f the Shan StatesThe No rthern Shan Sta tesThe Myela t and So u thern Shan StatesStates under the Supervisio n o f Comm rssioners

General Powers o f the Governm en t o f Burm a in the Shan StatesThe N o rthern and So u thern Shan Sta tesThe MyelatStates under the Co ntro l o f Comm issio nersWo rk o f Crim inal Co urts in the Sha n StatesStatistics o f Crim e in the Sha n Sta tes, 1904-05Wo rk o f Civil Co u rts in the Shan Sta tesStatistics o fOriginal Suits in the Civil Co urts o f the Sha n Sta tes, 1904-05 ,Statistics o f Appeals in the Civil Co u rts o f the Shan Sta tes, 1904—05

Sanad granted to the Myoza o f Kantarawadi, o r Eastern Karenni

THE PROVINCE OF BURMA

CHIN HILLS .

References

The Chin CountryThe Chin PeopleDivisio n o f the ChinsChin Cha racteristics

t

Perso nal UncleanlinessDifferent Kinds o f VillagesJho om ers, o r Taung a-cu tters

Villages o f raiding Tribes

British Occupa tio n o f the Chin HillsThe Chin Hills under Native Ru le

Cause and Progress o f British Occupa tro nEfiects o f British Occupa tionThe Adm inistratio n o f the Chin Hills

The Chin Hills Regulation , 1896 .

Abstract o f the Chin Hills Regulatio n , 1896

Headm en and their PowersJurisdictio n and specia l Powers o f Ofi cersSpecial Rules as to Arms, Amm unitio n , Opium , and

Rules regarding Taxes and Realisation o f Fines, etc .

Finance and JusticeTaxatio nCivil and Crrmm alJustice .

CHAPTER XXII .THE TRADE AND SHIPPING OF BURMA .

Defects in Indian Trade Sta tisticsAggregateMaritim e Trade o f Burm a

The Fo re ign Impo rt TradeValue o f Im po rts by Co un tries o f OriginValue o f Im po rts o f Principa l Articles

PAGE

CONTENTS OF VOLUME II. xiii

PAGEThe Fo re ign Expo rt TradeValue o f Expo rts by Co un tries o f Destina tio nValue o f Expo rts o f Principal ArticlesThe Co asting Immrt TradeMea ning o f the Term Co asting fi ade

Valu e o f Co asting Im po rt Trade by Co untiyi

o f Orrgrn

Va lue o f Im po rts o f Principa l ArticlesThe Co asting Expo rt TradeValue o f Co asting Expo rt Trade by Co untry o f Destinatio nVa lue o f Expo rts o f Principal ArticlesIm po rt and Expo rt o f Go vernm ent Sto

The Im po rt and Expo rt o f Treasu reThe Trans-fro n tier TradeValue o f the Trade by Co u ntr'iesIm po rts and Expo rts o f Principa l ArticlesFree and Du tiable Im po rts and Expo rtsThe Shipping o f Burm a

The Fo reign TradeNatio na lity o f Shipping in the Fo reign TradeThe Co asting Trade

Natio na lity o f Shipping1n the Co asting Trade

APPENDIX M.

FINANCIAL AND POSTAL STATISTICS, TABLESOF LOCAL WEIGHTS AND MEASURES .

Genera l Sta tem en t o f the Gro ss Revenue and Expenditu re o f Burm a

under the Heads Imperia l, Pro vincia l, and Inco rpo rated Lo ca l

du ring the Years endingMarch 31 , 1896—1905Deta iled Statem en t o f the Gro ssRevenue o f Bu rm a under Each Ma in

Hea d du ring theYears ending 31 March, 1896—1905Deta iled Sta tem en t o f the Gross Expenditu re o f Burm a u nder EachMain Head du ring the Yea rs ending 81 March, 1896-1905

Revenue and Expenditure o f the Indian Po st Office Departm ent in

Burm a during the Years ending 31 March, 1895-1904Postal Statistics o f Burm a during the Years 1885-1904India n and Burm ese Mo ney, Weights , and Measures

APPENDIX N .

DETAILS OF THE OPIUM REGULATIONS .

Acco u n t o f the Opium System in Burm a , reprinted from the Repo rt o f

the Philippine Opium Com m issio n , 1905Extracts from the Repo rts o n the Adm inistratio n o f Burm a , dea ling with

recent Changes in the Opium System

xiv THE PROVINCE OF BURMAAPPENDIX N .

— Continued . m o s

Rules fo r the Manufacture , Po ssessio n , a nd Sa le o f Mo rphia in Burm a ,

dated 19th Septem ber, 1905Number o f Perso ns arrested and co nvicted fo r Offences in regard to

Opium and HempDrugs during theYea rs 1908—04and 1904—05

APPENDIX 0.

DETAILS OF LAND REVENUE SETTLEMENT IN

LOWER BURMA .

Directio ns to Settlem ent Ofi cers : Intro ductio n

Dem arca tio n o f Lands Prelim inary to SurveyThe SurveyCrop

-cu tting and Statistics o f Ou t-tumReco rd o f Rights and Occupa tio n in LandInspectio n and Classifica tio n o f the Land

Principles o f Assessm ent and SettlementRepo rt o f Propo sa ls and Results

The Recess

Fo rms o f Registers, Sta tem en ts, and Repo rts

APPENDIX P.

STATISTICS OF LAND REVENUE, OF LAND HOLDINGS, AND OF AGRICULTURAL LOANS .

Ordina ry Land RevenueCapita tio n Tax

Land Ra te in Lieu o f Capitatio n Tax

Fishery RevenueMiscellaneo us Land RevenueRevenue Proceedings aga inst Defaulters .

Sales, Mo rtgages, and Redemptio ns o f Land

Classificatio n o f Occupiers o f Land and Deta ils o fTenanc1es a t FullRents

Agricu ltural Advances

Financial Results o f Agricultural Advances m ade during the Five Yearsending 81 March, 1905

APPENDIX Q .

FORESTRY STATISTICS .

Financial Resu lts o f Fo rest Adm in istratio nOu t-turn o f Tim ber and Fu elFinancia l Results in Lower Burm a

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xvi THE PROVINCE OF BURMAAPPENDIX 8 .4 m m ra o n

Shipping in theFo reign Trade.

Num ber, To nnage, and Na tio nality o f Vessels en tered

Num ber and To nnage o f Vessels which entered and clea red withCargo and in Ballast

Shipping in the Co asting Trade .

Num ber and To nnage o f Vessels engagedNum ber, To nnage, and Na tio nality o f Vessels enteredNum ber and To nnage o f Vessels which entered and cleared with

Cargo and m Ballast .

Num ber and To nnage o f Vessels entered with Cargo es , distinguishing Vessels entered in the externa l Co asting Trade and Ves selsentered in the In ter-po rta lTradewithin the Pro vince

APPENDIX T.

CONTRIBUTION TO A BIBLIOGRAPHY OF BURMA .

Key to Abbreviatio ns used in the Bibliography

Trade, Comm erce Industries, Pro ductsReligio n and its Sem blancesCensus Repo rts

Geography, Descriptio n , and Travel

Wars and Punitive Expeditio nsThe People o f Burm a : their Life, Manners, and Customs

Missio ns

PeopleThe Kachin Hills and the Kachin Peo pleThe Shan States and the Shan Peo pleArakan and the Arakanese

The Chin Hills and the Chin PeopleOflicial Publicatio ns

APPENDIX U.

Glo ssary o f Indian and Burmese Wo rds used in these Vo lum es

INDEX.

Index to Vo lum es I. and II.

CHAPTER x1 .

THE FINANCIAL SYSTEM

REFERENCES.

Repo rt o f the Co mm ittee appo inted [in 1892] to inquire in to the Indian Curreney. British Parliam en ta ry Paper. C . 7060o f 1898. Fo lio . pp . 48 .

Repo rt o f the Comm ittee appo inted [in 1898] to inquire into the Indian Curreney . British Parliam en tary Paper. C . 9890o f 1899 . Fo lio . pp . 27 .

Indian Expenditure Com m issio n . Final Repo rt o f the Ro yal Comm issiono n the Adm in istration o f the Expenditure o f India . British Parliam en

ta ry Paper. Cd . 181 o f 1900. Fo lio . pp . vi 190.

The CivilAcco un t Co de. Issued by theAutho rity o f the Com ptro ller-General.Sixth editio n , co rrected to 15th Septem ber, 1902. 2 vo ls . , pp . viri

421 xxn and vi 428-960 xxxiv . Ca lcu tta , Go vt . Press,1902 .

The un it o f cu rrency in Bu rma is the Indian rupee, the va lu eo f which is n ow fixed by law at o ne shilling and fo u rpence inBritish cu rren cy, equ al to abo u t thirty-two cen ts Un ited Statescu rrency .

Altho ugh a ll the statistics o f Bu rmese fin ance co n ta ined inthe fo llowing chapter relate to years subsequen t to the fixing o f

the valu e o f the rupee by the Go vernmen t o f India , the cu rrencyqu estio n is o ne o f su ch great impo rtance that a brief acco u n t o fthe cu rrency po licy o f the Indian Go vernmen t m ay be inclu dedwith advan tage in this Repo rt.

HISTORY OF THE CURRENCY QUESTION IN INDIA .

The fo llowing acco u n t o f the cu rren cy qu estio n in India istaken , except where o therwise stated, from the Repo rt o f theIndian Cu rrency Committee o f 1898 (genera ll kn own as theHerschell Re rt) and from the Repo rt o f the Indian Cu rrencyComm ittee 0 1898 (generall kn own as the Fowler Repo rt) .I sha ll dea l elsewhere rn this po rt with the co n tro versy whichhas raged fo r so many years in regard to cu rrency in the Far

East . Fo r the present pu rpo se it is su fficien t to state briefly theco nsideratio ns which determined the actio n o f the Indian Gov

gnm en t in regard to the cu rrency o f India , and , inciden ta lly, o fu rm a .

522 THE PROVINCE OF BURMA

In the Indian cu rrency system, as established in 1885, andco n tinu ed down to 1898, silver to o k the place which go ld o cen

pies in the English system . Che ues an do ther credit paper have n o t replace the meta llic cu rrency in India to the same exten t

as has been the case in England and elsewhere . The Indianm in t was o pen to the free co in age o f silver, an d the rupee an d

the half-rupee were legal tender to an u n limited amo u nt . Go ldwas n o t a lega l tender, and there were n o cu rren t go ld co in s.

Paper mo ney co u ld be issu ed up to a to ta l sum o f

ru pees aga inst secu rities, and beyo nd that o n ly aga in st a re

serve o i co in o r bu llio n de o sited . The amo u n t o f n o tes so

issu ed up to the Sl st o f arch, 1898, was Rs.

and the reserve aga inst these n o tes was made 11 o f : Co in , Rs .

Bu llio n , Rs . Secu rities,The average va lu e o f the rupee in Lo ndo n fell from pencein 1874to pence in 1892 .

This fall in the exchange va lu e o f the ru cc cau sed the mo stserio u s financial embarrassmen t to the Iiidian Governmen t .

The Go vernmen t o f India has yea rlyFm a‘m ‘a l D‘mcu ltm i

to remit a lar e sum o f mo ney to

England in d iscim ge o f its go ld obliat1o ns. In 1 898 the amo u n t re

m itted was w ich, a t the average exchange o f the

ear,— viz. , l a . 2 °985d . ,

— requ ired a paym en t o f Rs .

this co u ld have been remitted at the exchange o f 1874, itwo u ld have n eeded o n ly Rs. The situ a tio n createdby the fall in the exchange va lu e o f the rupee is thu s describedb Sir David Barbo u r, F1n ancia l Member o f the Co u ncil o f the(govern o r-Genera l o f India from 1888 to 1893 :

“The immedia tecau se o f o u r fin ancial difficu lties, and the cau se which, by co m

pa riso n and fo r the time bein dwarfs all o thers, is the fa ll inthe go ld valu e o f silver, which as added to the Indian expend i

tu re rn two yearsmo re than fo u r cro res o f rupees [Rs.

If that fa ll co u ld be stayed and the rate o f exchange with Enland fixed perman en t] even at its

presen t low figu re, the di

cu lty o f dea ling with t e presen t de cit wo u ld be comparativelyht . If we co u ld feel assu red that there wo u ld be n o fu rther

f in excha e, I have little do ubt that increase o f revenu e,restrictio n an redu ctio n o f expenditu re, with po ssibly sometaxatio n o f a tempo rary n atu re, wo u ld in a very sho rt time re

establish the equ rlibrium . Ou r fin ancia l o sitio n fo r the

coming year is at the mercy o f exchange, and 0 tho se who haveit in the1r power to affect the price o f silver. If we bu dget fo r

Ind ian Cu rrencyP rio r to 1 893.

THE FINANCIAL SYSTEM 528

the presen t deficit o f Rs. 15,951 ,000and exchange rises o ne

nny, we sha ll have a su rplu s : if it fa lls a penny, we shallave a deficit o f mo re than three cro res, [Rs.

It will be obvio us, from what I have just sa id, that w at we

have to co nsider, in making o u r arrangemen ts fo r n ext year, isn o t so mu ch the qu estio n o f increasing the public revenu e o r

restricting that po rtio n o f the public expenditu re which is u ndero u r co n tro l, bu t the chances o f a settlemen t o f the cu rrencyqu estio n .

”

The difficu lties which the Indian Government had in meetingthe home charges were aggravated by

the fact that the fall inexchange ed to cla ims o n the parto f its o fficers, civil and military,who received sa laries in rupees, fo rcom nsatio n fo r the lo sses su s

ta ined by them, owing to the fa in exchange . Many o f theseo fficia ls were u nder the necessity o f remitting co nsiderable sumso f mo ney to England fo r the sup o rt o f their families and the

educa tio n o f the1r children , and tfie fa ll in exchan e materia llyreduced the pu rchasing power o f the salaries o f In ian o fficials.

This hardshrp to salaried employees had been recogn ised bymany mercan tile ho u ses, and m many cases excha e com pen

satio n had been a llowed ; and the Government o ffid ia , aparta ltogether from the ju stice and reaso n ableness o f the cla ims o fits servants, co u ld scarcely tu rn a deaf ear to appeals whichhad been successfu l in the mercantile commu n ity .

The effect o f the fall in excha e o n the eople o f India and

o n the commerce o f India is de t with as

1fo llows in the Her

schell Repo rt

E fl'

ect o f the Fa ll in

E xchange o n Go vern

m en t Servan ts .

In es tim ating the effect upo n the peo ple o f India o f its being necessary to

raise an in creased num ber o f rupees to m eet the sterling rem ittances o f the

Go vernm ent o f that co untry, it m ust be bo rne5232332; fif

‘

gfim in m ind that the extent o f the burden im po sedo f P ro d u ce .

pupo n the peo ple o f India by these rem ittances

rs m easured by the quantity o f pro duce whichthey represen t, fo r it is by the expo rt o f pro duce that the debt is in realitydischa rged . In so far as the necessity o f expo rting m o re pro duce arises from

the circum stance that go ld prices are lower, the peo ple o f India are in the

same po sitio n as tho se o f Austra lia o r any o ther co un try which has to expo rt

pro du ce fo r the purpo se o f paying the in terest on its go ld debt . The question to be co nsidered is, What effect has the fa ll in exchange upo n the am o unto f pro du ce which m ust be expo rted to m eet a given go ld liability ? To de

term in e this, the go ld price o f the pro duce m ust be assum ed to be statio nary .

When silver falls in relation to go ld , the greater num ber o f rupees which is

524 THE PROVINCE OF BURMArequ ired to m eet a given go ld paym en t will no t represent a grea ter quan tityo f pro duce than befo re, if the silver price in India o f the pro duce expo rted

respo nds to the changed va lue o f silver in rela tio n to go ld ; i.a . , if it has risen ,

o r ha s been preven ted fro m fa lling. Silver prices m ust u ltim a tely thus te

spo nd , a ltho ugh an interva l m ay elapse befo re the co rres po ndence is com

plete ; and during this tim e, whilst m o re pro duce is expo rted , the Indian

ryo t is getting pro po rtio n ately less in silver fo r his pro duce . It has in deed

been a lleged tha t the fa ll in the go ld price o f certa in India n pro ducts is to be

a ttributed to the fa ll in the va lue o f the rupee, but this a llegatio n is stro nglycontro verted ; and , having regard to the phen om ena presen ted in the case o f

India n pro ducts no t genera lly Open to com petitio n , and to the necessa ryeflect o f com petitio n in the case o f tho se which are within the sphere o f its

influence, it seem s far fro m clear tha t the fa ll in the go ld price o f Indian

pro ducts wo u ld ha ve been m a teria lly less if the exchange had n o t fa llen .

Even if the bu rden upo n the peo ple o f India as a who le has no t been increased by the fa ll in exchange, there can be n o do ubt tha t it has been to som e

extent shifted fro m o ne class to an o ther. The bu rden o f tho se who pay a

fixed land revenue under a perm anen t settlem en t ha s been lightened , and the

sam e m ay be sa id o f a ll tho se who se lan d reven ue has n o t been re-settled in

recen t years, o r re-settled with adjustm en t to m eet the m o st recen t co nditio ns.

On the o ther hand , the in creased sa lt tax presses upo n the peo ple a t la rge,

and renders m o re heavy the taxatio n o f tho se who , fo r the m o st part , havesu ffered rather than ben efited fro m the higher rupee prices due to the fa ll

in the go ld va lue o f silver .

We pass now to co nsider the m an ner in which the co m m erce o f In dia is

a lleged to have been in ju rio usly a ffected by the varia tio ns in exchange. It

is said tha t legitim ate trade is replaced by m eret

s: specu latio n and gam bling. There seem s to be.

a

Ind ian Co m m erce .

com m o n agreem en t am o ngst tho se who drfl'

er in

their views upo n a lm o st a ll o ther po ints, thattrade is serio usly ha rassed by these flu ctu atio ns, tho ugh the estim ates do n o t

a ll agree as to the cha racter and the exten t o f the inco n ven ience a rising fro m

this ca use . It does n o t appea r to be certa in , even in the view o f tho se whoare m o st stro ngly sen sible o f the m ischievo us effect o f fluctu atio ns o f exchange,tha t the vo lum e o f trade o ver a series o f yea rs has been dim in ished by thiscause, tho ugh there seem s a com m o n agreem en t tha t any sudden o r vio len t

fluctuatio n a lm o st paralyses bu sin ess fo r a tim e . It is to be o bserved tha t itis no t so m uch the fa ll o f exchange which is com pla ined o f as the fluctu atio ns,whether in one directio n o r the o ther. Som e o f tho se who adm it the m ischiefto trade o f exchange fluctuatio ns a llege tha t the exten t o f the m ischief is n o t

serio us, since pro visio n can be largely m ade again st the effect o f tho se fluctuatio ns thro ugh the m edium o f banks ; but it is clear tha t the traders cann o tcom pletely safegu a rd them selves in this way, and that su ch secu rity as theyo bta in m ust be paid fo r .

Upo n the who le, it canno t be do ubted that it wo u ld be well if com m erce

were free fro m the inco nven ience o f fluctua tio ns which arise from a changein the relation between the standard o f va lue in India and in co un tries withwhich the comm erce is transacted . It m ust no t be assum ed that the adoption


o f the sam e standard fo r the Un ited Kingdom and India wo u ld rem o ve all

the disqu ieting causes o f the disturbance o f trade o f which com pla int is made.

If the comm odity which lies behind the exchange transaction is one thatcon tin ues to fall in relation to go ld , the risk which arises from bargains ina falling m arket will still be present . The liability o f the standard o f the o ne

co un try to fall, in relatio n to the o ther, ca uses, however, an additio nal risk,and consequen tly in creased distu rbance o f trade.

It is said that the ten den cy o f a falling exchange is to stim u late expo rts

that, inasm uch as m o re silver a higher silver price) is received in respect

o f the sam e go ld price, whilst wages and the

gfiggg“(iii o ther facto rs in the co st o f p

ro duction do n o t

the V o lum e o f Im po rtsm crease 1n the sam e pm po rtro

n , pro ductio n be

a nd Expo rts.

com es m o re profitable, and 1s therefo re strm u

lated . Assum ing this to be true, the effect o f

each su ccessive fall m ust be transito ry, and can con tin ue o n ly un til circumstances have bro ught abo u t the inevitable adjustm en t . Altho ugh one m aybe inclined , regarding the m atter theo re tica lly, to accept the propo sitio n thatthe suggested stim u lus wo u ld be the resu lt o f a falling exchange, an exam i

n a tio n o f the sta tistics o f expo rted pro duce do es n o t appea r to afl'

o rd anysu bstan tia l fo unda tio n fo r the view tha t in practice this stim u lus, assum ingit to have existed , ha s had any prevailing effect o n the co urse o f trade. On the

co ntrary, the progress o f the expo rt trade has been less with a rapidly fa llingthan with a stea dy exchange.

It is sa id , to o , that, whilst a falling exchange ten ds to stim u la te expo rts,

there is a co rrespo nding tendency to check im po rts . Here, again , sta tistics

do no t seem to show tha t dim in ished im po rts have been co inciden t with a

lower exchange .

Upo n the who le, we cann o t see any eviden ce tha t the effect o f a fallingexchange o n the coun try at large, in influen cing either expo rts o r im ports,has o ver a series o f yea rs been very co nsiderable. So m e train s o f a pru m

'

reaso n ing wo u ld seem to lead to the sam e co nclusio ns, and also to the

further conclusion that, even if a fa ll in the go ld va lue o f the rupee do es stim

u la te expo rts , the resu lt is no t necessarily to the benefit o f India as a who le,

tho ugh it m ay tem po ra rily benefit the em ployer at the expen se o f the wage

earner, because wages rise m o re slowly than prices.

The wan t o f a stable exchange between England and India , and the fact

that it has fallen so heavily, has, it is a lleged , grea tly checked the in vestm en t

o f British capital in India , an d the devel

Efglizno

g

f

e

t

ii'

jrol

iia

il

hgf

l nvest0pm en t o f the co un try which wo u ld have

m en t Of Capita l in India .

been the fru 1t Of.

Such m vestm en ts. LOD

do n rs the leading m arket, and Lo n do n

thinks in go ld . Lo ndo n is ready en o ugh to len d upo n co n tracts fo r repaym en t in go ld , bu t hesitates to enter upo n silver transactio ns o r to engage in

industria l en terprises in a silver coun try. There can be n o do ubt that un

certain ty as to the in terest which wo u ld be received fo r the in vestm en t, and

as to the dim inution which the in vested capital m ight sufler if it were desiredto retran sfer it to England , ten ds to check British investm en ts in In dia .

This is a real evil, the im po rtance o f which we do no t desire to underrate.

526 THE PROVINCE OF BURMAIt ha s been po in ted o ut, however, that a grea t n um ber o f in dustria l en ter

prises have been established in In dia during recen t yea rs, such as co llieries,

co tto n m ills, jute m ills, wo o llen m ills, and paper m ills, in which m uch capita lhas been invested ; and that large sum s have been spen t upo n tea planta tio ns

is evidenced by the en o rm o us increase in the quan tity o f tea grown in and

expo rted from India . And it m ust be rem em bered that the adoptio n byIndia o f the sam e stan da rd which exists in England m ight no t rem o ve all

o bstacles to the investm en t o f capital in tha t co un try. Capita lists have, o flate, been slow to in vest in m any kin ds o f industrial en terprise, owing to the

fact that prices are falling, o r have fa llen , very genera lly. If a go ld stan dard

were adopted fo r In dia , and sim ilar phenom en a o f fa lling prices ensued

there, capita lists m ight still be unwilling to pro vide capital fo r industria l en

terprises . In connectio n with the po int under discussio n it m ay be well

to observe that a fa lling exchange, owing to its effects upo n their sa laries,

savings, and pen sio ns, renders it m o re difi cu lt to procure and arrange fo r

the services o f the Eu ro pea n em ployees requ ired fo r the carrying o n o f indus

tria l undertakings in In dia .

So far, we have dea lt o n ly with the past . We have n ow to co nsider the

effect to be an ticipa ted fro m a co n tinued , and n o t im pro bably heavy, fa ll inthe exchan between In dia an d E lan d .

gro bable E ffects if the

All the evigl: to which atten tio n ha

l

l;gbeen

a ll 111 E xchange sho u ld

co n tin u e .

ca lled wo u ld o f co urse be aggravated and

in tensified . If prices co ntin ued to rise, whilewages were m o re slowly advanced , the m ateria l co nditio n o f the wage

-cam ingclass wo u ld be con tin u ally deterio ra ting. As respects the Go vernm en t, we

have already po in ted o ut tha t, if no change he m ade in the cu rrency arrangem en ts o f the co untry, and a heavy fa ll were to take place, such as we ha vereferred to as po ssible, they wo u ld , un less they co u ld la rgely reduce their ex

penditure, be com pelled , in o rder to m eet the increased dem ands upo n them ,

to im po se increased taxatio n to a very serio us extent . It has been suggested

tha t eco n om y in the civil and m ilitary adm in istratio n o f India is still po s

sible,— a po in t which do es n o t fall within the scope o f o u r inqu iry ; bu t, evenassum m g tha t the expenditure o f the Indian Go vernm en t m ight witho u tim pa rrrng efficiency o f adm in istratio n be dim in ished , it cann o t be suppo sed

tha t this co u ld be do ne sudden ly to a very grea t exten t, so as to m eet the

an ticipated difficu lty. When we pass to co nsider whether the reven ue te

qu ired to m eet the deficiency m ight be raised by increased taxatio n , we en

co u n ter at o nce a po sitio n o f grea t delicacy. There is n o do ubt tha t insevera l directio ns in crea sed taxatio n is po ssible, bu t the diflicu lties co n

nected with it are grave, and its po litica l danger is sa id to be a m a tter o f

serio u s m om ent .

With these and a great mass o f o ther facts befo re it the India nCu rrency Committee o f 1898 suppo rted the propo sa ls made bythe Go vernmen t o f India in Ju ne, 1892, to clo se its min ts to

the free co inage o f silver and to make arrangemen ts fo r the intro ductio n o f a go ld standard .

528 THE PROVINCE OF BURMAThe fo llowing table shows the fluctu atio ns in

valu e o f the rupee from 1878 down to 1899

THE FINANCIAL MACHINERY OF THE INDIAN GOVERNMENT .

Bu rma , being a Pro vince o f British India , fa llswithin the operatio n o f the general fin ancial machin ery o f India , bu t enjoys,nevertheless, a certa in degree o f independence in financial matters.

The fact that the financial machinery o f Bu rma is part o f theneral finan cial machin ery o f the Indian Government makesnecessary to give a brief acco u nt o f the latter.

The fo llowin descriptio n o f the general financia l machineryo f the Indian Government is taken from the Fin al Repo rt o f

the R0 al Commissio n o n the Admin istratio n o f the Expendi

tu re o fIndia , Parliamentary Paper, Cd . 181 o f 1 900

Responsibility fo r the adm inistratio n o f Indian reven ues is ves ted by Actof Parliam en t in the Secreta ry o f State in Co uncil, and the Secreta ry o f State

is answerable to Parliam en t fo r the exercise o f tha tRespo n srbrlrty fo r

res po nsibility .

mam as?

m am i. we

proved by the Secretary o f Sta te in Co uncil. A

lim ited discretion has been delegated to the Go vernm en t o f India ; bu t, apartfro m that discretion , no new expenditure m ay be incurred witho u t his sanctio n . He reviews the annual estim ates and acco unts o f incom e and expendi

ture, and gives directio ns upon them to the Go vernm en t o f India .

All expenditure in England o u t o f Indian revenues is paid o n the au tho rityo f an o rder o f the Secreta ry o f State in Co uncil . The establishm en t o f theExpend itu re

In dia Office is regulated by Orders in Co uncil. The dis

in Englan d .

cretron o f theSecreta ry o f

.

StateO

m Co uncrl 111 res pect o f

o ther expendrture 1n the Unrted n dom 1s unhm rted , sub

ject, o f course, to the suprem e contro l o f Parliam ent . The services paid in

England are as


1 . The interest and m anagem ent o f debt and in terest and annuities payable

2 . Paym en ts due in England o n acco unt o f civil adm inistratio n o f In dia .

8 . Posta l subsidy and telegraph cha rges.

4. Paym ents to the Adm iralty fo r nava l services in India .

5 . Charges fo r the Persian m issio n and diplom atic and consular estab

lishm ents 1n Chin a , and pensio ns to the fam ilies o f Maharajah Du leep Singh,and o f the Nawab Nazim o f Benga l, etc.

6 . Cha rges o f the India Oflice.

7 . Paym en ts to the War Office o n acco unt o f the hom e charges o f Britishtro o ps serving o r having served m India .

8 . Paym en ts fo r the transpo rt o f tro ops to and from India .

9 . Paym en ts fo r sto res fo r India .

10. Furlo ugh pay to o fficers o n leave from India .

1 1 . Pensio ns o f retired omcers and their fam ilies.

These paym en ts are cha rged against the revenue o f the year. The India

Ofi ce m akes in additio n large paym ents on acco un t ( 1 ) o f capital expen diturefo r railways and irrigatio n wo rks, (2) o f sto res fo r railway com pan ies, pro

vin cial and lo ca l fu nds, and native states, (8) o f rem ittances o f vario us kin ds.

A Com m ittee o f the Co uncil and a Departm en t o f the India Ofi ce un der

the Financia l Secreta ry are cha rged with the exam inatio n and consideration

o f propo sa ls invo lving expenditu re, whetherin itiated in England o r in India . Questio nsconnected with the increase o r decrease o f

taxatio n , o r questio ns to uching, even in directly, the finances o f India , are a lso

scrutin ised by them from a fin ancia l po in t o f view befo re these questionsare referred by the Secretary o f State to the Co uncil fo r decision .

La rge questio ns affecting the revenues, such as revisio n o f settlem en ts

and rates o f taxatio n , are considered by an o ther Com m ittee o f the Co uncil

an d by the Revenue Departm en t o f the In dia Office.

The expenditu re on sto res is under the co ntro l o f a separate Comm ittee

o f Co uncil and o f the Sto re Departm ent .

The funds fo r the paym en t o f the hom e services chargeable again st revenueare supplied in the m ain by the sa le in Lo ndo n o f bills o n the Go vernm en t o f

In dia . A balance is kept sufi cien t to m eet disbursem en ts as they fall due,an d any part o f this balance no t im m edia tely requ ired is tem po rarily invested .

The estimu es o f the Hom e Go vernm en t fo r the ensu ing year are preparedby the Acco un tan t-General o f the In dia Ofi ce in No vem ber, and, when ap

pro ved by the Secretary o f Sta te in Co uncil, are fo rH om e Eatrm a tes .

warded to In dia early in January. Comm un icatio ns

fo llow between the Go vernm en t o f India and the Hom e Go vernm ent , and the

lates t figures are telegraphed to the Go vernm ent o f India ea rly in Ma rch.

The ho m e acco un ts o f the Secreta ry o f Sta te in Co uncil are exam ined byan audito r, appo in ted under Act o f Parliam en t, who ho lds cmcc du ring go odA nd it o f H om e

behavio ur. He is nom inated by the Secreta ry o f Sta te,A cco u n ts

the Chancello r o f the Exchequer having a right o f veto .

The Act crea ting the ofi ce o f Audito r empowers the

King to appo int by warrant , co untersigned by the Chancello r o f the Ex

580 THE PROVINCE OF BURMAchequer. The m inister who co un tersigns the Ro yal sign m anual is respon

sible fo r the appo intm en t ; and it ha s been questio ned whether the Cha ncelloro f the Exchequer o ught no t to m ake the n om inatio n .

ORGANISATION OF THE FINANCE DEPARTMENT.

In In dia the u ltim ate con tro l o f finance rests with the Go vern o r-Genera lin Co uncil. He is advised on financia l questio ns by the Fin ancia l Mem ber

1o f Co uncil, the Indian Chancello r o f the Exchequer.

The Fin ancia l Mem ber o f Co uncil presides o ver the

Central Finance Departm en t at Ca lcu tta . A large

stafl'

o f Im perial oflicers is em ployed under him , viz.

( 1 At the headquarters in CalcuttaThe Secreta ry o f the Go vernm en t o f India in the Fin ance Depa rtm ent .

The Com ptro ller and Audito r-General .

The ofi cers o f the Financial Secretary, and o f the Com ptro ller and

Audito r-Genera l.

In the Pro vincia l Go vern m en ts

i. At the hea dquarters o f the Pro vince, the Civil Acco un tan t-Genera l,called Com ptro ller in the sm a ller Pro vinces.

Under him a stafl'

o f exam iners and their subo rdinate ofi cers.

11 . In the Pro vin cesThe ofi cers in charge o f the district treasu ries, so far as their duties

are treasu ry duties.

The revenue in India is no t, as in England , rem itted to o ne centra l bank,a nd the disbursem en ts o f the m ilita ry, civil, public wo rks an d o ther ser

vices a re n o t defrayed from o ne centra l chest o r

bank . Each district, as far as po ssible, pro vides

Cen tral F in ancia

Depa rtm en t .

District Trea su ries .

its own ways and m eans.

The starting-po in t, therefo re , o f the In dian financial system is the district

treasury, which receives the revenue o f a ll kin ds co llected within the district,and m akes, directly o r in directly, a ll paym en ts fo r services, inclu ding the cost

o f co llecting the reven ue, which fa ll due within the district .

Each district treasu ry is in the cha rge o f o ne o f the ofi cers o n the stafi

o f the co llecto r o f the district . This ofi cer usua lly perfo rms duty as an

assistan t co llecto r o f reven ue, and is a m agisteria l o fficer as well as a treasuryo flicer. In the latter capacity he is subo rdinate to the Civil Acco un tant

General o f the Pro vin ce, to whom he renders acco un ts, and under who se instructio ns he m akes his disbu rsem ents . It is the duty o f a treasury o fficer

to pro vide fo r the paym ents belo nging to his district , to apply to the Ao

co untan t-General fo r a rem ittance, if necessa ry, and to rem it m o neys no t

needed fo r the service o f his district to o ther district treasu ries as the

Acco untant-General may direct . The rem ittance o f fun ds to and from a

treasury lies en tim with the Acco untan t-General o f the Pro vince.

The o rderly administratio n o f India n finance depends grea tly o n the m anner in which the district treasuries are regu lated and contro lled , and upo n the

speed and accuracywithwhich acco un ts are subm itted by the district treasuriesto , and are analysed and conso lidated by, ( l ) the Civil Acco un tan t-General atthe headquarters o f the Pro vince, and (2) the Finance Depa rtm en t at Ca lcutta .


FUNCTIONS OF THE FINANCE DEPARTMENTIN RELATION TO THE COLLECTION OF REVENUE.

In the Un ited Kingdom the Chancello r o f the Exchequer is the respo n

sible and active chief o f the revenue adm inistratio n . The two grea t revenue'

Reven u e Systembo a rds, which m anage and contro

l the co llectio n o f

o f In d ia co m pa redtaxes thro ugho ut the kingdom , srt rn Lo ndo n , and

their cha irm en a re in co nstan t comm un icatio n withw ith tha t o f the

Un ited Kingd o m .

him . He answers rn Parham en t fo r their acts, and

appea l fro m their decisio ns lies to him , as wieldingthe powers o f the Bo ard o f Treasury . The Po st Ofi ce, including the Telegraph Departm en t, the Wo o ds and Fo rests, the Min t, and o ther m in o r rev

m ue ofi ces, are also subject to him financia lly. The retu rns furn ished tohim weekly, m o nthly, and quarterly, enable him to fo llow clo sely fluctuatio ns in receipts, and he has at hand the heads o f the reven ue o ffices to assist

him in ascertain ing the causes o f fluctuatio n and in fo recasting the progress

o f his receipts . Fu rther, he has, in in terco u rse with the chief expert o fficers,a m ple o ppo rtun ity fo r learning defects in revenue laws o r in the adm inis

tra tio n o f the reven ue depa rtm en t . Thus he is no t o n ly invested with thea utho rity o f Chief Ofi cer o f the Reven ue, bu t he has the m ea ns o f exercisingtha t autho rity directly and effectively, and the perso na l im press which Chancello rs o f the Exchequer have left o n the financial adm in istratio n o f the

pres ent cen tury shows that centra lisa tio n o f power ha s enabled ho lders o f

the o ffice to discha rge effectively the powers intrusted to them . The Chancallo r o f the Exchequer wo rks the financia l m achine him self.The reven ue system o f India is o rganised upo n a differen t principle.

Owing to the vast extent o f territo ry and the necessary partitio n o f the

co un try into separa tely o rgan ised Pro vinces, the Finance Min ister has no t

to the sam e degree as the Chancello r o f the Exchequer direct con tro l o ver

the departm en ts in trusted with the co llectio n and m anagem ent o f the rev

en ues . Fo r the sam e reaso n his so u rces o f info rmatio n a re n o t as easilyo r as im m edia tely accessible. The la rger a rea o ver which his operatio ns

exten d m akes it im po ssible fo r him to learn deta ils by co rrespo ndence, bysum m o ning o fficers from distan t cen tres, o r by visiting them him self, as

speed ily as is po ssible within the n arrower lim its o f the Un ited Kingdom .

But, a ltho ugh cen tra lisa tio n in finance su its a com paratively sm a ll and

hom ogeneo us State, decen tralisa tio n is m o re conven ien t fo r an im m ense

territo ry, and fo r races varying in religio n , in language, and in degrees o f

civilisatio n . Sir D . Barbo u r says, in illustratio n o f this po int, that Eu ro pecould no t be go verned in deta il fro m o ne capita l, and Lo rd Crom er co n tends

tha t it is im po ssible fo r o ne central autho rity to en fo rce eco n omy o n a con

tinen t su ch as India .

The Indian revenue system indeed varies from the English at a lm o st everypo int. One law o n custom s, excise, and stam ps applies, with a few exceptions, to the who le o f the United Kingdom . In In dia the laws under whichthe revenue is co llected vary to a certain extent in the different Pro vincesso that there is no t o ne excise law, o r one salt duty law, applicable to the

532 THE PROVINCE OF BURMAEm pire . It is, o f co urse, the duty o f the Cen tra l Go vern m en t to take precau tio ns against such variatio n giving rise to financia l em barrassm en t. No

change, therefo re, can be m ade in taxa tio n o r in any existing system o f rev

en ue m anagem en t witho u t the appro va l o f the Cen tra l Go vernm en t, and

it m ay be added that pro po sed a lteratio ns in the revenue laws are usuallysubm itted fo r the criticism o f lo cal bo dies affected by them befo re theyare subm itted to the Legislative Co uncil fo r en actm en t . Again , in the

United Kingdom the Revenue Adm in istratio n is cen tra lised , as we havesta ted , under the Chancello r o f the Exchequer in Lo ndo n .

In India the adm in istration o f so m e branches o f reven ue is cen tralised ,tho ugh no t a lways under the Fin ance Min ister. Tha t o f o ther branches is

decen tralised . The Land Reven ue, represent

{

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stem .

ing a third o f the net reven ue o f the State, isun der the co ntro l o f a central departm ent at

Calcu tta , bu t tha t departm en t is subject no t to the Fin anceMinister, bu t to theMin ister in charge o f the Hom e an d Reven ue Departm en ts . The TelegraphDepartm en t is under theMin ister o f PublicWo rks. The Cen tra lGo vernm ent

con tro ls the co llectio n o f part o f the salt duty and o f part o f the opium rev

en ue, o f the Po st Ofi ce reven ue, an d o f o ther reven ues. On these headsthe Fin ance Min ister can get in fo rm a tio n either directly o r thro ugh his co l

leagues fro m expert ofi cers in Ca lcu tta . The rem ainder o f the reven ue is

co llected by the Pro vin cial Go vernm en ts, and the co llecting au tho rities varyin the differen t Pro vin ces. In Bom bay there are Com m issio ners o f the Land

Reven ue, a Com m issio ner o f Custo m s, Sa lt, Opium , and Excise, and a Su

perinten den t o f Stam ps. In Madras a Bo a rd o f Reven ue adm in isters cus

to m s, sa lt, an d excise . In Bengal an d the No rth-west Pro vinces there are

also Bo ards o f Revenue . In the Punjab there is a Financia l Co m m issio nerand a Settlem en t Comm issio ner, in Burm a there is a Fin an cia l Com m issio ner,and in the Cen tra l Provinces there is an Excise Com m issio ner and a lso a

Superin tenden t o f Stam ps. As regards, therefo re, a la rge po rtio n o f the

revenue, the Pro vincia l Go vernm en ts are un its o f adm in istratio n , an d are

efi cien tly equ ipped fo r their du ties . The Finance Minister co rrespo nds withthese ofi cers ofi cia lly thro ugh the Pro vincia l Go vernm en ts . On questio nso f grea t im po rtance he m ay have to visit the Pro vinces him self, and

co n fer o n the spo t with the reven ue autho rities and public bo dies, as Mr .

Wilso n did in 1860when m atu ring his schem e o f an inco m e tax, an d as Sir

Jam es Westland did when the re-im po sitio n o f the co tto n duties was under

consideratio n .

The revenues co llected under these differen t au tho rities are pa id , as we

have sa id , by the co llecting ofi cers in to the nea rest district treasu ry, andthe ofi cer in charge o f that treasury repo rts a t the com m encem en t o f eachm o n th the am o unt o f his receipts in the preced ing m o n th. La ter in the

m on th he sends fo rward a fu rther and m o re detailed acco un t o f tho se re

ceipts . Bo th acco un ts are addressed to the Acco un tan t-Gen eral at the headquarters o f the Pro vince. The Acco untan t-Gen era l conso lidates the acco u nts

as they are received into one account fo r all the district treasu ries under him ,

and he fo rwards it to the Com ptro ller and Audito r-Genera l a t Ca lcutta , who

lays it befo re the Finance Min ister . Thus the fi nance Minister lea rns ea rly


in the m o nth his gro ss receipts up to the clo se o f the preceding m onth, andlater in the m o nth he learns the particulars under genera l heads ; but he o n lylearns the fact that certa in sum s have been pa id into the treasu ries under

the heads o f Customs, Excise, o r o ther branches o f revenue, fo r the ofi cers

in charge o f the district treasuries, from whom he derives his in fo rm ation ,

are m erely bankers, and can give no explanatio n abo ut the sum s paid o ver

to them . Such explanatio n m ust be fu rnished by the co llecting departm en ts.

The Acco u n tan ts Genera l are instructed to in fo rm the Finance Min isterm o nthly, thro ugh the Com ptro ller-Genera l, o f any large in crease o r fa lling03 in the reven ue, an d they furn ish m on thly to the Com ptro ller-Genera l areso urce estim a te, which gives fo r the curren t m o n th and the next two m o n thsa fo recast o f expected receipts, as far as can be gathered from the lates t facts

then available.

The estim ates o f revenue requ ired fo r the Budget a re fram ed by the depa rtm en ts respo nsible fo r the vario us heads o f reven ue, and are fo rwarded

by them to the Cen tral Finance Departm en t . The estim ate o f each branchis fin ally decided by the Finance Min ister in comm un ica tio n with the departm en t co ncerned .

THE FUNCTIONS OF THE FINANCE DEPARTMENT IN

RELATION TO EXPENDITURE .

The ru les go vern ing the preparatio n o f the estim ates and acco un ts and

the expenditu re o f m o ney by public acco un tan ts a re conta ined in the Civil,Public Wo rks an d Milita ry Acco unt Co des.

A Treasury cfi cer m ay n o t m ake any paym en t un

a utho rised by the Co de, un less under an express o rder from the Go vernm en t,

and he m ust en fo rce any o rder from the Civil Acco un tant-General disa llow

ing a paym en t . If the Pro vin cial Go vernm ent o verru les the Acco un tant

General, even tem po rarily, referen ce m ust be m ade to the Go vernm ent o f

C ivil Expen d itu re .

Paym en ts by the fi nance Departm en t from the district treasuries are

either fina l paym en ts o r im prests . They are m ade thro ugh fo ur differentcha nn els, viz .

Paym en ts o n acco unt o f Civil Adm inistration fo r which the Cen tral Go vernm en t is respo nsible .

Paym en ts o n acco unt o f Civil Adm in istration fo r which the Pro vincia lGo vern m en ts a re respo nsible.

Paym en ts fo r Public Wo rks.

Paym en ts fo rMilita ry Services.

The grea ter part o f the paym en ts made by the district treasury ofi cers fo r

civil services are o f a sim ple character and final . Tha t rs to say, they a re

m ade to the perso ns actu ally en titled to the m o ney ; a.g. , an ofi cer to whomsa la ry is due, a m erchant who has supplied go o ds. In these cases the dis

trict treasu ry o fficer pro duces to the Audito r the final pro o f o f paym en t . As

so o n as the Budget is passed , the Im perial Depa rtm ents and the Pro vincia lGo vernm ents are info rm ed o f the am o unts granted to them , and they autho rise the disbursing ofi cers to incur expenditure within the lim its o f the grants.


ofi cers within the lim its assigned to them . Specia l autho rity is required fo r

expen ditu re in excess o f the Budget grants .

As so o n as the Budget is passed , the Finan ce Departm en t in fo rms the Pub

lic Wo rks Departm en t o f the sum s appropria ted to each Pro vince and each

Public W o rkswo rk . The chief ofi cer o f account in the Public Wo rks

Expend itu re .

Departm en t o f the Pro vince sends m on thly to the Civil

Accoun tant-Genera l in the Pro vince a sta tem en t o f the

am o un t requ ired fo r public wo rks in each district o f the Province, and thedirects the ofi cers o f the vario us district treasuries to

the to ta l sum assigned and with the general schem e o f wo rk m apped o ut

Any excess o ver the budget grant requires the specia l sanction o f the Go v

ernm ent o f India , but discretio n is given to the Civil Acco un tant-Genera l

to au tho rise a credit in an ticipatio n o f sanction , sho u ld he consider thatthere is su fficien t reaso n fo r such a co u rse .

In dia is divided in to fo ur m ilita ry com m ands. The Co n tro ller,* o r chief

military financia l ofi cer, at the hea dqu arters o f each comm and is apprised

Milita ryby theMilitary Departm en t at Ca lcuttao

f the sum s granted

Expen d itu re .

m the Budget fo rmrhta ry service ln hrs com m and , and he

fixes, m concert wrth the Cm ] Acco untan t-General, the

sum s fo r which the m ilitary disbu rsing o fficers in the comm and m ay draw

m onthly upo n the several district treasuries within the Provin ce . The Civil

Acco unta nt-General autho rises the treasu ry ofi cers at tho se treasuries to

hono ur the drafts up to the specified am o un ts .

In cases o f extrem e u rgency a supplem en ta ry credit m ay be opened withthe district treasury o n the autho rity o f the ofi cer com m anding the statio n .

A credit o f this kind is bro ught to the no tice o f the Civil Acco un ta nt-General

in the m o n thly treasury acco unts.

In all these cases the cash requ ired fo r the public service is o btained fro mthe district treasury.

Fo r a large part o f the paym ents in the Public Wo rks and Milita ry Departm en ts the district treasuries m ake im prests o r advances to the disburs

ing o fficers. The disbursing o fficers in these cases m ake the actua l paym en ts,

and pro duce the vo uchers in suppo rt o f them .

Cash is no t a llowed to accum u late in a district treasury, and m oney no trequired in the district is rem itted , either in actual co in o r by m eans o f billsMo vem en t

bo ught fro m loca l traders, to a cen tral treasu ry, where pay

o f Fu nds .

m en ts are large and where m o ney rs wanted . The m o ve

m en t o f funds was fo rm erly a so u rce o f expense to the Go v

ern m en t, bu t o f la te years the sa le o f bills has co nsiderably in creased , and thefavo urable term s o n which they are bo ught has co nverted the cha rge in to a

profit . Thus in 1 888-84the m o vem en t o f funds co st the Go vernm ent net

nearly Rs . in 1893—94it rea lised fo r the Go vernm en t a net profit o f

nea rly Rs .

The district treasuries (with a few exceptions) are in telegraphic com m u

In India the civil omoor is written Co m ptro ller .” the m ilitary ofi oer“Co ntro ller .


grant, and o f any im po rtant difierences which are anticipated between actual

expenditure and the budget estim ates ; and the duty is im pres sed upon the

Acco un tants-General to imm ediately warn the Lo ca l Go vernm ent, o r the

departm ent concerned (if the adm inistratio n is Im peria l) , o f the first ap

pea rance o f excess o f o utlay un der any grant .

We com e now to the preparatio n o f estim ates o f expenditure. New and

extrao rdinary services and pro po sed additio ns to , o r reductio ns o f, the esti

m a tes fo r the com ing yea r are discussed by the hea ds o f the

departm ents and the fi nance Mem ber o f Co uncil, either befo re o r du ring the preparatio n o f the estim ates . The departm en ts thro ugho ut India prepare in the au tum n their estim ates fo r the yea r beginn ing o n

the fo llowing l st o f April .

1 . The estim ates o f civil expenditu re under the cha rge o f the Central

Go vernm en t are fram ed by the ofi cers im m ediately respo nsible fo r the ad

m in istration o f tha t expenditure. They are subm itted to the Com ptro llerGenera l in the Fin ance Departm en t, and are fo rwarded by him to the Sec

retary in the Fin an ce Departm en t by the m iddle o f January . The fi nancia l

Mem ber o f Co uncil then co nsiders and appro ves them .

2 . The Pro vincia l Go vernm en ts are respo nsible fo r the estim ates o f rev

en ue and expenditure under their co n tro l, bu t their estim ates are subject toexam in atio n by the represen tative in the Pro vince o f the Cen tral Fin an ceDepartm en t,— viz. , the Acco un tant-General,— who m ay give advice, bu t m ayn o t a lter the figu res in the estim ates witho u t the co nsent o f the Pro vincia lGo vernm en t . The Provin cial Go vernm en ts, after co nsidering the com m en ts

o f the Acco un tan t-Genera l, fo rward their estim ates to the Cen tra l Fin anceDepartm ent at Ca lcu tta abo ut the m iddle o f January . The fi nance De

partm en t, in comm un icatio n with its Acco un tants-General and with the

Pro vin cia l Go vernm en ts, co nsiders the estim ates with specia l reference to theru les un der which the Pro vin ces adm inister reven ue and expenditu re, and

to the pro bability o f the estim ates o f revenue being rea lised , bu t it does

n o t in terfere with the discretio n o f the Pro vin cia l Go vern m en ts in details .

The Pro vincia l estim ates are finally appro ved by the Fin ancia l Mem ber o f

Co uncil .

3. The Public Wo rks Departm en t subm it their estim ates to the fi nance

Departm en t by the end o f February . They are exam ined in the FinanceDepartm en t by the Com ptro ller-General, and are fina lly appro ved by theFin ancial Mem ber .

4. The Military Departm en t subm its the m ilitary estim ates to the Finan ceDepartm en t by the en d o f February . They are exam ined by the Co m ptro llerGeneral, and fina lly appro ved by the Financia l Mem ber.

The Co m ptro ller and Audito r-Genera l in the Fin ance Departm en t co n

so lidates the estim ates thus fo rwarded into the Budget fo r the ensu ing yea r,adding his own estim ates fo r services (such as the Public Debt) fo r whichhe is respo nsible .

The Budget in com plete fo rm is then subm itted to the fi nancia l Mem ber,and , as appro ved by him , is la id befo re and passed by the Go verno r-Genera l

‘ The Socr-e in the Finanoo De artmen t also oom iles an inde dent-st o f ths bu t estim atssfor the Finano ial em ber .

9 d"

E stim ates .


in Executive Co uncil. The financia l year in India term inates, as in England . on the Sl st o f March, and the Budget, contain ing estim ates fo r receipts

and issues du ring the yea r, is usu ally o pened by the fi nancia l Mem ber inthe l e gislative Co uncil o f the Go verno r

-Genera l in the last week o f March .

This da te is determ ined partly by the fact tha t the Go vernm en t rem o ves so o n

after that tim e from Calcu tta ; but there is adm inistrative conven ien ce rn

passing the es tim ates fo r the com ing yea r befo re the close o f the exprrrng

year. The Legislative Co uncil does no t vo te the Budget . It can comm ent

upo n it, but it m ay no t alter o r am end it.

When the Budget has been appro ved by the Go vern o r-General in

Co un cil, the Fin ance Departm ent info rms the differen t departm en ts thatthe sums appro ved have been placed at their dispo sal, and credits are thenopened in the disbursing ofi ces. After the clo se o f the financia l yea r theCom ptro ller and Audito r-General prepares the fi nance and Reven ue Ao

co un ts which give in deta il the incom e and expenditure o f the Indian

Empire during the expired year .

FUNCTIONS OF THE PUBLIC WORKS DEPARTMENT IN

RELATION TO EXPENDITURE .

The Public Wo rks Departm en t rs respo nsible fo r the erectio n and repa ir

of public buildings, fo r the constructio n and m ainten ance o f ro ads and canals,

O ra tio n s o fand fo r the constru ctio n and superin tendence o f railways

Fairlie W o rksand irrigatio n wo rks. Expenditure o n wo rks is either

Departm en t .

Im peria l o r Pro vincia l. The Im perial Go vernm en t exe

cu tes and pays fo r Im peria l wo rks, o ften em ployinga Provincia l Go vern m en t as its agent . The Pro vin cial Go vernm ents execute

and pay fo r Pro vin cial wo rks.

” Wo rks estim ated to co st o ver Rs.

or. if ro lling stock and the like charges are included , Rs . requ irethe sanctio n o f the Secreta ry o f State. Wo rks ln Madras and Bom bay, estimated at m o re than Rs . and in o ther Pro vinces at sm aller am o unts

pro po rtio nately, require the sanctio n o f the Go vernm ent o f In dia .

The cost o f m ilita ry wo rks is defrayed , no t fro m the m ilita ry budget, butfro m the public wo rks budget . All im po rtant m ilita ry wo rks are execu ted

by a separate departmen t under the Directo r-Gen era lMilitary W o rks.

o f Milita ry Wo rks, who fram es the estim ate fo r thisbranch o f service, and sends it to the Cen tral Public Wo rks Departm ent fo r

insertion in the budget o f Public Wo rks. The Public Wo rks Departm entit . therefo re, so far as m ilita ry wo rks are co ncerned , sim ply the paym asterd a branch o f arm y expenditu re which it neither o rders no r contro ls, and

thus o ver Rs. a yea r o f m ilita ry expenditure appea r m the esti

mates and accounts under the hea d o f civil expenditure, tho ugh shown sepa

l ately.The telegraphs fo rm a separate branch o f adm inistratio n under the

1.

elegra9 11a. Emir

elc

s

to r-General o fOTelegraphs. They are kept in the

o f the Imperial Go vernm en t, and are subj ect to

the general con tro l o f the Public Wo rks Departm ent.

538 THE PROVINCE OF BURMAFam ine pro tective wo rks are cha rged against the Fam ine Gran t ; but

is n o t charged against reven ue, but is carried to capital ao

co un t, and the cost o f these undertakings is pro vided in the

m ain by lo an These lo an wo rks m ust be appro ved by theSecretary o f State, and they m ust be pro ductive. Fo r that

purpo se the estim ates m ust show go o d reaso n fo r expecting tha t a railwaywill in five years earn interest o n the m oney bo rro wed fo r its construction

and will recoup the interest paid during constructio n , and that an irrigation

wo rk will o n the sam e principle pay its way in ten years.

The Public Wo rks Departm ent regu lates the ta riff arrangem ents o n the

Sta te Ra ilways. There are m axim um and m inim um rates within which theRa ilways

railway adm inistratio ns can exercise a discretio n , repo rting theiractio n to the Public Wo rks Departm en t . If an a lteratio n o f

rates is pro posed , invo lving a lo ss o f revenue, the pro po sa l is subm itted to

the fi nance Departm ent .

The financial adm inistratio n o f the Public Wo rks Departm en t is regu lated

by the Public Wo rks Co de,”the financia l pro visio ns o f which can on ly be

F inancia l A dm in isa ltered with the assent o f the fi nance Depa rt

tra tio n o f P u blicm en t . It is co nducted by the Acco unts bran ch

W o rks Departm ent .

o f the Central Wo rks Departm en t. The Accoun ts

branch o f the Public Wo rks Depa rtm en t in each

Pro vince is also subject to the Public Wo rks Acco un tant-General at Ca l

cutta . The Exam iner is the chief financial o fficer o f the Public Wo rks Departm ent in the Pro vince. His du ties are in the m ain tho se o f an audito r,bu t he is in additio n an advising o fficer o f the Pro vincial Go vernm en t.

There is also an exam iner attached to each im po rtant railway .

The Exam iner in each Pro vince m akes up a yearly statem ent o f the ex

penditu re o n wo rks in the Pro vince, an d the Acco untant-General o f the

Public Wo rks Departm en t at Calcu tta prepares from these Pro vincial statem en ts a general sta tem en t o f the expenditu re upo n PublicWo rks in the IndianEm pire during the expired yea r, which is inserted in the fi n ance and Rev

en ue Acco unts . The Acco un tant-General also publishes ann u ally a m em o

randum o n the acco unts o f the Public Wo rks Departm en t, in which he te

views the progress o f expenditure and m en tio ns special irregu larities .

In October the Pro vincia l Go vernm en ts send up to the Public Wo rksDepartm en t at Calcu tta schem es o f the wo rks which they recomm en d fo r

executio n in the ensuing financial yea r. The schem es,Pu blic W o rksin cluding bo th Im perial and Pro vincial wo rks, are con

sidered at headquarters in concert, so far as is neces sa ry,with the fi nance Departm en t, and , as appro ved o r m odified , are retu rned

to the Pro vincia l Go vernm en ts . The fin ancial exigencies o f the State necce

sita te o ccasio nally reductio ns in this branch o f the public expenditure. The

execu tive o fficers o f the Pro vincial Public Wo rks Departm en ts, o n receivingback the schem es, prepare their severa l estim ates o n the basis as appro ved ,and fo rward them to the Public Wo rks Exam iner at the Pro vincial head .

quarters, who co nso lidates and subm its them to the Pro vincial Go vernm en t,

and the Pro vincia l Go vernm en t fo rwards them to the Public Wo rks Acco un t

E stim a tes .


ant-General at Calcutta by the m iddle o f Jan uary . The Accountant-General

then prepares his general budget o f wo rks, bo th Im peria l and Pro vincia l,for the year, an d subm its it to the Mem ber o f Co uncil in charge o f the PublicWo rks Departm ent, who sends it to the fi nance Departm ent abo ut them iddle o f February. It is fin ally sanctio ned as part o f the general budgetby the Go verno r

-General in Co uncil. As so o n as the budget is sanctioned ,

the Pro vincia l Go vernm en ts are in fo rm ed o f the sum s which they m ay spend

on each wo rk, and a credit is Opened at the conven ien t district treasury fo reach executive o fficer in charge o f a wo rk, placing at his dispo sa l the m o nthlyamo un ts which he is autho rised to spend .

THE AUDIT OF PUBLIC ACCOUNTS.

The chief audito r o f the Indian Em pire is the Com ptro ller and Audito r

Genera l, a high o fficer o f the Central Finance Departm ent at Calcu tta . The

actu al audit o f expenditure, however, takes lace,

figgggn‘

tfif5223“ no t in Calcu tta , bu t in the Pro vinces whell'; thein the P ro vin ces .

expenditure is incurred . India , it will be reco l

lected , is divided in to eight Pro vincia l Go vernm ents. In each go vernm en t the chief auditing o fficer is the Acco un tant

General. He is a subo rdinate o f the Com ptro ller an d Audito r-General,and he represen ts the Central fi nance Departm en t in the Pro vince. As

chief audito r, he has un der him examiners and their subo rdinates, who are

sta tio ned at the headquarters o f the Pro vince. The o fficers in charge o f the

district treasury chests sen d at the clo se o f each m o nth to the headquartersof the Pro vince an acco unt with vo uchers o f their receipts an d issues du ringthe m o n th. It has been explained that the who le o f the In dian expenditure,

whether it be tha t o f the Cen tral Go vernm en t o r that o f the Pro vincial Go vern m en ts, is paid thro ugh the district treasuries. Thus the who le o f the

public expenditu re m the Pro vince com es befo re the auditing o fficer at the

headquarters o f the Pro vince . So far as these issues are fo r m ilita ry pu rpo sesor fo r public wo rks, including telegraphs, they are, in the m ain , im prests,

and the Acco un tant-General o f the Pro vince, with whom we are now dea l

ing, has on ly to see tha t issues are m ade to du ly accredited o fficers o f the

Military and the Wo rks Departm en t, o r o n their o rders, and are within the

credits assigned to those o fficers. The detailed audit o f this expenditu re is

applied by the auditing o fficers o f the Milita ry and Wo rks Departm en ts re

spectively. The sam e rem ark applies to issues to the Po st-o ffice and Fo restDepa rtm en ts , bu t the Accoun tant-General audits rn detail all the issues fo r

civil adm inistratio n , whether Central o r Pro vincial. Im m ediately after the

close o f the m onth, o fficers charged with civil expenditu re sen d their acco un tsfo r the m onth with vo uchers to the headqu arters o f the Pro vince.

* The

Accoun tan t-General then begins his audit . His o fficers are guided an d

bound m their wo rk by a m inute and exhaustive code o f regu latio ns, and theydisallow item s which are insu fficiently vo uched , which are n o t co vered bypro per autho rity, o r are o therwise no t in acco rdan ce with Act o r Regu la

‘ Thh refen to ta made direetly by drsbursinc omoers. The hers f r pa ta by the“ m m m m t drm d y by tb dhc iet tm w tb fimm o uni

’

a nvm d .

540 THE PROVINCE OF BURMAtion . The disbursing o fficer has, o f co urse, oppo rtun ity fo r explana

tion , and the Acco un tan t-General accepts o r rejects the

the Acco un tant-General rejects the explanatio n , he o rders

m oney wro ngly disbu rsed , and the treasury o fficer is bo und to enfo rce the

recovery . If, however, the perso n fro m whom the recovery is to be m ade

a ppea ls to the Lo ca l Go vernm en t, and tha t Go vernm ent suppo rts him , te

co very m ay be suspended pending a reference to the Go vernm ent o f India .

All o bjectio ns which are raised by the auditing o fficers are entered in a bo ok.an d the Acco un tant-Gen era l is specia lly en jo ined to give atten tio n to this

bo o k, which be fo rm a lly reviews o nce a quarter. Any o bjectio n as to whichthe Accoun tant-General en tertains a do ubt is referred fo r decisio n to the

Com ptro ller and Audito r-Genera l. Cases in which the explana tio ns o ffered

satisfy the Acco un tan t-Genera l are no t repo rted to the Co m ptro ller an d

Audito r-General, but the bo o k o f objectio ns is o pen to the inspectio n o f

the o fficers whom the Com ptro ller and Audito r-Genera l sends to perfo rm

the test audit described in the paragraph o n page 541 rela ting to the test

audit.

Each acco un t is audited by the m iddle o f the m o nth succeeding that to

which the expenditure belo ngs, and the audited acco unts are then sub

m itted to the Com ptro ller and Audito r-General at Ca lcutta by the Accoun tan t

Gcneral, who , if he thinks fit, atta ches to it his own co mm en ts .

The audit is now practica lly com pleted , fo r do ubtfu l questio ns have beendecided , and do ubtfu l charges have been fin a lly allowed o r disallowed bythe auditing o fficers o f the Pro vince, with the exceptio n o f appea ls by dishu rsing o fficers to the Pro vincia l Go vernm en t o r to headquarters at Calcu tta ,

an d o f specia l cases reserved fo r the decisio n o f the Co m ptro ller and Audito r

Gen era l.

The audited acco un ts reach Calcu tta towards the close o f the m o nth fo llowing that to which the expenditure relates. Abo ut the sam e tim e the

Co m ptro ller and Audito r-Genera l receives from the Acco untant-General o f

the Public Wo rks Departm ent , fro m the Fo rest Departm en t, fro m the Po stOffice, and from the severa l Co ntro llers in the Milita ry Com m ands the au

dited acco un ts o f the expenditure, which they severa lly audit . He coa

dates thes e vario us acco un ts into o ne genera l acco un t fo r a ll India , which helays befo re the Finan cia l Mem ber o f Co uncil in six weeks o r two m o n thsafter the expiry o f the m o nth to which the expenditure belo ngs. Thus thefi nancial Mem ber o f Co uncil receives within two m o nths fro m the expiryo f each m onth an audited acco unt o f the expenditure o f all India fo r the

financial yea r up to that date.

The Accoun tan ts-General m ake ann ual repo rts showing a ll o utstandingobjections, and explain ing why they have n o t been rem o ved , and the Com ptro ller an d Audito r-General reviews tho se repo rts and subm its them to the

The Com ptro ller and Audito r-Genera l within twelve m o n ths after the close

o f the financial year lays befo re the fi nancial Mem ber and befo re the

Go vernm en t o f India an appro priatio n repo rt o n the yea r’s expenditure,em bo died in the fo rm o f a repo rt, which is published in the Gazette o f

India .


The Exam iner o f Wo rks at the Pro vincial headquarters is the chief audit

ing ofi cer o f the Public Wo rks Departm en t, and the execu tive ofi cers o f

that departm en t sen d to him m o nthly their$23a

,n

andacco un ts and vo uchers. The Exam iner audits,

F o rest’

Depa rtm en t

’

s .

under regu latio ns laid down in the PublicWo rks Co de, the acco un ts as they are received ,

an d disa llows expenditu re no t autho rised by the co de ; bu t the execu tive

ofi cers can appea l to their Pro vincial Chiefs o r to hea dquarters a t Ca lcu tta

aga in st the Exam iners’ disallowance. The Exam iner is requ ired to repo rt

to the Acco un tant-Genera l o f the Public Wo rks Depa rtm en t at Calcu tta

im po rtan t o bjectio ns which he m ay raise in the co urse o f his audit . Sucho bjectio ns are repo rted , even if the subsequen t explanatio ns o f the execu tive

ofi cers have rem o ved the Examiner’s o bjectio n When the m onthly ac

co un ts have been passed , the Exam iner draws up and sends to the Acco un tantGeneral o f Wo rks at Ca lcu tta an audited acco un t o f the expenditure on

wo rks in his Pro vince du ring the m o nth to which the acco unt relates, and he

accom panies it with a divisio nal sta tem en t o f o bjectio nable items.

”The

Acco un tant-General o f the Public Wo rks Departm en t at Calcu tta com piles

fro m these pro vin cia l acco un ts an audited sta tem en t o f the expenditu re o n

wo rks in India during the m o nth, and fo rwards it to the Com ptro ller and

Audito r-General at the Audit Office in Ca lcu tta , but he does no t comm un i

ca te to the Com ptro ller and Audito r-Genera l the divisio nal sta tem en ts o f

o bjectio nable item s .

”

The Exam iner in each Pro vin ce goes fro m tim e to tim e o n a to u r o f in

spectio n , and applies a test audit to the bo o ks in the divisio na l o ffices . Mo re

o ver, the Acco un tan t-Genera l o f the Public Wo rks Depa rtm ent at Ca lcu tta

applies a test from tim e to tim e to the wo rk o f his exam iners.

After the close o f the fin ancia l yea r the Acco untan t-General o f the PublicWo rks Departm en t prepares an appro priatio n acco un t o f the expenditu re

on public wo rks, which is in cluded , as far as necessary, in the general appropria tio n repo rt o f the Com ptro ller and Audito r-General .

The Public Wo rks Departm en t is respo nsible fo r a large am o unt o f sto res,

especia lly fo r railway wo rks. The Exam iner in each Pro vincial Go vernm en t audits the sto re acco un ts, as he audits the cash acco un ts, o f the PublicWo rks Depa rtm ent . In every Septem ber and March there is a survey o f

sto res, and the Acco untan t-General o f the Public Wo rks Departm en t at

headqua rters com pares the resu lt o f the survey with the resu lt o f the sto re

accoun ts . Co n tro l over wo rk is exercised by a com pariso n o f cost with estim a te, and it is stated that the resu lt is genera lly satisfacto ry .

The acco unts o f the Po st-ofi ce and o f the Fo res t Departm en t are audited

lo cally m uch o n the sam e prin ciple as tho se o f the PublicWo rksDepartm en t .So far the audit, as we have described it, is lo ca l and applied by lo ca l 06

cers, the Co m ptro ller and Audito r-General receiving and co nso lida ting the

Test A u d itresu lts . Bu t, a ltho ugh the Co m ptro ller and Audito r-Generaldea ls with the acco un ts then subm itted to him ra ther as an

accountan t than as an audito r, he exercises, nevertheless, a power, whichm akes him an audito r in the true sense o f the term . He institutes from tim e

to tim e a“test

”audit. Tha t is, he deputes certain o f his own o fficers to


go into the Pro vinces and Comm ands, and examine in deta il the acco unts

o f a po rtio n o f the Civil expenditu re, o f the Public Wo rks, the Milita ry, an dthe Po st Omoe expenditu re ; and he receives fro m tho se o fficers repo rts on

the results o f their exam inatio n . These repo rts, with the comm en ts o f the

Com ptro ller and Audito r-General upo n them , are laid by him befo re the

Go vernm en t o f India . It is sta ted tha t the test represen ts abo ut a m o nth

o u t o f the year’s expenditure .

The value o f such a test audit ca nn o t be o verrated . In pm po rtion as it is

widely and frequen tly exercised , the Com ptro ller and Audito r-General can

fo rm a judgm en t as to the efficiency o f the lo ca l audits , an d can ascertain ,

within lim its, whether o rder is o bserved in the co nduct o f financial business.

OPINIONS OF THE INDIAN EXPENDITURE COMMISSIONON THE SUBJECT OF INDIAN AUDITING.

The questio n o f the auditin o f public acco un ts is o f such vita limpo rtance in the gen eral se eme o f dependen t admin istratio nthat it seems advisable to include in this Repo rt the opin io nsexpressed o n the subject o f Indian auditing by the Indian Ex

penditure Commissio n , o f which Lo rd Welby was cha irman .

The fo llowing extracts are taken from the Fin a l Repo rt o f

the Ro yal Commissio n o n the Admin istratio n o f the Errpendi

tu re o f India , British Parliamentary Paper, Cd . 131 o f 1 900

We are anxio us tha t o u r rem a rks sho u ld no t be read as questio n ing thesufi ciency o f the system o f audit in India ; bu t we are anxio us also to m akeclear the distinctio n o f principle which exists between the system adopted

in England and the system ado pted in India . Fo r m any years the principleo f an effective audit was carefu lly discussed at hom e, and the presen t systemwas in tro duced step by step . The last step m ade the audit power altogetherindepen den t o f the execu tive power. This decisio n gave the fo rce o f law

to the principle which English sta tesm en co nsidered so und . A difierent

principle has been adopted in India .

The system o f audit in England is highly cen tralised , the system o f audit

E nglishin India is to a great extent lo ca l and decen tralised . The Com p

System .

tro ller an d Audito r-General in England is co nsidered a judicia lo fficer ; that is to say, he ho lds his o ffice during go od behavio ur .

He is o n ly rem o vable o n address o f the two Ho uses o f Parliam en t, and his

salary, like that o f a judge, is charged by act upo n the Co nso lidated Fun d ,and is no t, therefo re, dependent upo n an ann ua l vo te o f the Ho use o f Com

m o ns. He has no executive functio n . He audits by his own o fficers and in

deta il the who le o f the civil expenditure . He accepts the departm en tal audit

o f the War Ofi ce and Adm iralty so far as exam inatio n o f vo uchers is co n

cerned , bu t satisfies him self by his own o fficers sta tio ned in the War Ofi ce

and Adm iralty that the expenditu re is du ly au tho rised and co rrectly charged tothe pro per head o f service. He, however, tests the co rrectness o f the depart

m en tal audit in tho se two great departm ents by exam in ing yearly by his own

544 THE PROVINCE OF BURMAThe audit o f the district treasu ries and o f the civil expenditu re is conducted

in the Pro vinces, and by ofi cers o f the Comptro ller and Audito r-General ;

Districtviz. , the Acco un tants-General o f the Provinces. These

Treasu ry A uditofi cers are independen t o f the Pro vincia l Go vernm entswho se acco un ts they audit . They are independen t o f

the Depa rtm ents o f the Centra l Go vernm ent, who se acco unts they audit,except so far as tha t audit invo lves acts o f the Central Finance Departm ent.The acco unts o f m ilita ry expenditure, o f expenditu re o n public wo rks, and o fpo st

-o ffice expenditu re, are audited by o fficers belo nging to and dependent

on those departm ents . These o fficers raise and decide questio ns o f disal

lowance and irregu larity, and the questio ns and decisio ns thereo n are no t

repo rted to the Com ptro ller and Audito r-General. So far as co ncerns the

acco unts rendered to him by the local auditing o fficers belo nging to the differen t departm en ts , he rs an acco un ta nt rather than an audito r. He com

piles rather than audits the final acco un ts o f expenditu re prepared fo r the

Cen tral Go vernm ent and fo r the Secretary o f Sta te.

It appears to us that the departm ental audit in India is well o rganised and

efl’ective. It accom pan ies o r fo llows clo sely the expenditu re to which itapplies, and the Com ptro ller and Audito r-General is able

m en ta lwithin two m o n ths o r so from the expiry o f each m o nthto lay befo re the fi nancial Mem ber o f Co uncil an audited

accoun t o f the expenditure o f all India fo r the expired po rtion o f the finan

cia l year up to tha t da te . The prom ptitudewith which the audit is conductedand co nso lidated in to o ne acco un t fo r the who le o f India is, in o u r o pinion ,

highly com m en dable . This audit is co nducted by departm en tal ofi cers,

and departm en tal o fficers are no t in dependent o f the executive governm ent

in the sense that the cmccta o f the Com ptro ller and Audito r-General at

hom e are independent . We do n o t, however, lay stress upo n this po int,because we think that the o bject o f the independent audit can be satisfac

to rily a ttained by the test audit applied by the Com ptro ller and Audito r

General . A reco rd o f objectio ns raised by the audito r, and o f the decisions

given thereo n , is kept in the auditing branches o f the Acco untan t-General

and o f the PublicWo rks Exam iners in the Pro vin ces, bu t the reco rd arrange

m en t in the Military Departm ent does no t appear to be so com plete. We

think that a un ifo rm ru le sho u ld be established thro ugho u t the service fo r

the record o f the o bjectio ns and queries which have been raised by auditingo fficers. Reco rds o f o bjectio ns taken by the loca l audito rs are o f service to

the lo ca l heads o f departm ents, and to the ofi cers em ployed by the Com ptro ller and Audito r-General o n the test audit, and they sho u ld be o f service

to the Co m ptro ller and Audito r-Genera l him self, as showing the m anner inwhich the departm enta l audito rs discharge their duty .

We attach a grea t va lue to the test audit. It appears to us that, if appliedon a sufi cien t sca le, it sa tisfies a ll the o bjects o f an independent audit . We

Test A u ditare in fo rm ed that , as at presen t applied , it covers abo uto ne-twelfth o f a yea r’s expen diture . The Com ptro ller and

Audito r-Genera l rs respo n sible fo r sa tisfying him self by m eans o f it that thedepa rtm ental audit rs searching and effective, that satisfacto ry explan atio ns

o f apparen t irregu larities o n ly are accepted , and tha t irregularities no t satis


facto rily explained are always repo rted . Full discretio n , subject to that understanding, sho uld be left to the Com ptro ller and Audito r-General as to theexten t o f the test which he m ay co nsider it desirable to apply.

On the questio n whether a change sho u ld be made in the term s o f appo int

m en t and the duties o f the Indian Com ptro ller and Audito r-General, we are

divided in opin io n . So m e o f us think that the Com pIndepen dence Oftro ller and Audito r-Genera l sho u ld , so far as circum

fifififgigzgefii

.

stances perm it, ho ld his o ffice o n term s sim ila r to thosewhich Parliam en t has enacted fo r the Com ptro ller and

Audito r-General o f the Un ited Kingdom ; tha t he sho u ld be appo inted by theSecreta ry o f State in Co uncil ; that his ten u re sho u ld be sim ilar to that o fthe judges o f the Indian High Co u rts, and his rank and sa lary equ iva len t tothose o f a Secretary o f Go vernm en t ; tha t he sho u ld be relieved o f all execu

tive functio ns, and tha t those functio ns, with the sta ff now em ployed upo n

them , sho uld be transferred to the fi nance Departm en t . His own stafi

wo uld then consist o f the o fficers now em ployed in the exam inatio n and reco rd

o f the acco unts and repo rts received from the audito rs o f the different de

partm en ts in the Pro vinces, and o f the o fficers whom he em ploys upo n his

test audit . It appea rs that the Secretary o f State and the Go vernm en t o f

India have objected to the establishm ent o f an independent Com ptro ller

and Audito r-Gen eral, chiefly o n the gro und that increase o f expenditure

wo u ld be the con sequence. Tho se o f us who advo ca te the change describedabo ve think that this increase o f expenditu re has been o verestim ated . It

be necessary to appo int an assista n t secretary in the Finance Departm en t to take over the execu tive du ties now in trusted to the Com ptro ller and

Audito r-General, bu t the sta ff which now discharges those duties under the

Com ptro ller and Audito r-Genera l sho uld suffice to discharge them in the

Fin ance Departm en t . An increase is certam co ntem plated in the pay o f

the Com ptro ller and Audito r-General su fficien t to m ark the im po rtance o f

his indepen den t o ffice, bu t the sta ff which n ow discharges under him his

audit du ties sho u ld sufi ce fo r tho se duties in fu ture, as no change is sug

ges ted in the depa rtm en tal audit as at present established . If the Comptro ller and Audito r-General sho u ld , in the exercise o f his discretio n , think itnecessary to exten d his test audit, he wo u ld require a larger sta ff . Tha t,however, is a questio n fo r his discretio n . Indian autho rities appear to be

sa tisfied with the exten t o f the presen t test , and , if experience suppo rts tha tview, there wo u ld be no need fo r an in crease in the num ber o f ofi cers.

Others o f us do no t co ncur in the views and recomm endatio ns sta ted abo ve.

They ho ld that , in the absence o f anything in the evidence which suppo rts

these recomm enda tio ns, the Comm issio n is n o t justified in m aking a pro po sal

which wo uld im po se a co nsiderable new cha rge on the Indian tax-payer.

They o bserve that a ll the evidence reco rded o n the subject is unfavo urableto the pro po sal . Lo rd Crom er sa id that, if there was any do ubt o n the m at

ter, the Com ptro ller and Audito r-Genera l m ight be m ade in dependen t, bu t

he added , I sho uld hard ly think it is wo rth while m curring any expenditu re

fo r the purpo se. Sir David Barbo ur expressed a sim ilar Opin io n . He

tho ught that the pro po sa l wo u ld invo lve co nsiderable expen se, and he hardlytho ught tha t the advan tage was wo rth the co st . Sir Auckland Co lvin held

540 THE PROVINCE OF BURMAthat the indepen dence o f the Com ptro ller and Audito r-General and the

auditing ofi cers was practica lly su fficien t . There is no evidence o f the 0p

posite pu rpo rt. It is further o bserved tha t there is no evidence befo re theComm ission of the preva lence o f irregu larities in the Indian audit . On the

contrary, the system is said in the repo rt to be well o rgan ised and effective,”

and the detectio n o f irregu larities appea rs to be m o re imm ediate and direct

in India than in England .

It is asked therefo re, On wha t do these recomm en datio ns rest ? The

answer is that they rest so lely o n the fact that the system which it is pro posedto intro duce in India has answered well in England . Bu t this is to assum e

that what is suitable in England m ust necessarily be su itable in India . Now

it is o bvio us tha t the circum stances o f the two co un tries are widely difieren t .In Englan d the Parliam en t which vo tes supplies naturally asserts the right

to exercise thro ugh the Com ptro ller and Audito r-Genera l a check on the ex

penditure by the Execu tive Go vernm en t o f the supplies vo ted . In In dia

the Suprem e Go vernm ent a llo ts m o ney to the Spending Departm ents, an d

already possesses in its Co m ptro ller and Audito r-General and his staff an

auditing agency independent o f all the subo rdinate spending autho rities .

The who le subject has been carefu lly co nsidered o n two o ccasio ns in the last

twenty years, and o n bo th occasio ns the Secreta ry o f State decided that recommendatio ns sim ilar to tho se now again put fo rward sho u ld no t be adopted .

The Go vernm en t o f India m 1881 was prepared to try the experim ent at an

extra annual co st o f Rs . Bu t Lo rd Hartington did no t consider

that, rn the circumstances o f India , an independent o fficer o f very high stan ding was necessary in additio n to the existing establishm ent, and decided

that the Com ptro ller-Genera l sho u ld reta in his execu tive du ties alo ng with

those o f Audito r-Genera l. Lo rd Cro ss in 1889 , after further inquiry, confirmed this decision .

The mem bers o f the Comm issio n who ho ld these views o bserve furtherthat the adm inistrative difficu lties invo lved in the pro po sa ls have no t beenconsidered , and wo u ld pro bably be serio us. As the repo rt says, The systemo f audit in England is highly centralised , the system o f audit in India is

to a great extent loca l and decen tralised .

”The ado ptio n o f the recomm en

datio ns wo u ld cause a great dislo ca tio n o f a system which is adm itted in therepo rt to be well o rgan ised and effective .

”And , abo ve all, it is m ost un de

sirable to adopt a m easu re which m ight suggest to the people o f India tha t theGo vernm ent o f India requires to be checked in the auditing o f its expenditureby an independent au tho rity set up in India . On these gro unds they are un

able to suppo rt recomm endatio ns which wo u ld certain ly in crease expenditure,while they wo u ld , in their opin io n , secure no co m pensating advantage.

We are, therefo re, unable to m ake any recomm endatio n o n this subject .We think it wo u ld be well if the appropriatio n acco un ts o f Indian expen

diture and the repo rts o f the Com ptro ller an d Audito r-General thereo n fo llowed the fo rm o f the appropriatio n acco un ts which the

223mm “

Co m ptro ller and Audito r-Genera l o f the Un ited Kingdom

presents with his certificate and comm en ts to the Ho use

o f Comm ons. It is a fo rm appro ved by the Ho use o f Comm o ns, and fo und

conven ien t by the Comm ittee o f Public Acco un ts in their exam inatio n o f


count and repo rt has been adopted by the audito r o f the Indian Hom e Ao

fo rm used fo r expenditure in India to the fo rm used fo r the expenditu re o f

the Indian Go vernmen t at hom e . It wo uld certainly be desirable that thiscficer

’

s appropriation repo rt sho u ld em bo dy the result o f his test audit.

It is essen tial to an effective system o f audit that the audited acco unts o f

public expenditure, together with the repo rts o f the Audito r thereon , shouldbe exam ined and finally passed by an au

tho rity who se judgm en t has weight withthe public. The acco un ts o f the publicexpenditure o f the Un ited Kingdom are

reviewed and practica lly passed by the Comm ittee o f Public Acco un ts o f the

Ho use o f Comm ons. The Ho use o f Comm ons, which grants the m o ney required fo r the public service, sa tisfies itself by this m eans tha t its vo tes havebeen duly appro priated to the objects fo r which the grants were m ade. Therepo rts o f the Comm ittee presen ted to the Ho use o f Comm ons m ake publicthe judgm en t which the Comm ittee pass upo n the acco unts, and a m inute

o f theTreasu ry published later shows how, and to what extent, the executive

go vernm ent has given effect to the recomm enda tio ns o f the Comm ittee. Thusthe system o f acco un t is com plete from the first issue o f an im prest from

a grant o f Parliam en t to the final discharge o f the acco un tant o n the recom

m andation o f a Comm ittee o f the Ho use o f Parliam ent which m ade the grant.

The system has been m operatio n fo r m o re than thirty years, and has wo rkedto the satisfactio n o f the Treasury ; tha t rs to say, o f the departm ent whichis respo nsible to Parliam ent fo r financial o rder, and also o f Parliam en t .

There can be no doubt that the knowledge that irregu larities will be bro ughtto no tice, and will fo rm the subject o f comm en t by a Comm ittee o f the Ho useo f Comm ons, has a go o d effect thro ugho u t the public service. These finalsafeguards are wanting in the Indian system , and we think tha t they sho uldn ow be constituted . The Ho use o f Comm o ns, which grants m oney to theCrown fo r the public service, has a right to satisfy itself tha t its grants are

pro perly expended . The Ho use o f Comm o ns does no t grant m oney fo r theservice o f India . and this distinctio n m ust be bo rne in m ind . The Secretaryo f State in Co uncil is the final autho rity o n Indian expenditure, and he o ughtto be satisfied that expenditure in India has been du ly and o rderly go verned .

We think, therefo re, that the appro priatio n acco un ts , with the repo rt o f the

Com ptro ller and Audito r-General thereo n sho uld be fo rwarded by the Go vernm en t o f India to the Secreta ry o f Sta te in Co uncil, and by him referred

to a Standing Comm ittee fo r exam ina tio n . We thin k, further, that two m em

bers o f this Comm ittee sho u ld be un co nnected with the India Ofi ce, and thato ne o f them sho u ld be the English Com ptro ller and Audito r-General. Thereport o f the Comm ittee, together with the appro priatio n acco un ts, the re

po rt o f the Indian Com ptro ller and Audito r-General, and the despatch o f

the Indian Go vernm en t which co vers them , sho u ld be laid befo re Parliam en t,and sho u ld be accom panied by a m inu te o f the Secreta ry o f Sta te in Co uncil,dealing with questions which m ay be raised in the repo rt o f the Ho m e Com

Exa rn in a tio n a t H om e

o f the A u d ited Acco un ts

o f the Ind ian Go vernm en t .

548 THE PROVINCE OF BURMAThe Audito r o f the Indian Hom e Acco un ts addresses a repo rt to the Sec

reta ry o f Sta te, m odelled on the lines o f the appro priation repo rts which theCom ptro ller and Audito r-General in England addresses

figgézsfsl-Iom e

to the Ho use o f Comm ons. His repo rt is laid befo reParliam ent, bu t the Ho use o f Comm ons does no t re

view it as the repo rts o f the English Comptro ller and Audito r-General are

reviewed , an d the actio n o f the Secreta ry o f State in Co uncil upon the repo rt

is no t comm un ica ted to Parliam en t. The Audito r o f the Hom e Accoun ts,

like the English Com ptro ller and Audito r-General, has no power fina lly todisa llow expenditu re, but the Go vernm ent o f India Act Sectio n 52,

directs him to express his appro val o r disappro val o f the acco un ts o f the

Secretary o f Sta te. He is to m ake such rem arks and observa tio ns in rela

tio n thereto as he m ay think fit, specia lly no ting any case in which it shallappea r to him tha t Indian reven ue has been appro priated to o ther pu rposesthan tho se o f the Go vernm en t o f India . He is also to specify any defectso r irregu larities in the autho rities having rela tio n to the Secretary o f Sta te’sexpenditure .

We understand the audito r to ho ld that it is Open to him to fo rm his own

judgm ent as to whether a service is properly cha rgeable to the Go vernm en to f India , and whether, therefo re, the paym en ts o n acco unt o f it sho u ld be thesubject o f co mm en t . He m ay, fo r instance, co nsider, in the case o f a paym en t to the Adm iralty fo r the services o f ships in Indian waters, whetherthe services o f tho se ships are pro perly Indian services, and , fu rther, whetherthe paym en t attached to tho se services is at an unreaso nable ra te, and it is

in his own discretio n whether he sho u ld m ake a co mm ent upo n it. Theaudito r in fo rm s us tha t the autho rity o f the Secretary o f Sta te in Co un cilrs usua lly accepted , but occasio nally items have been repo rted when the provisio ns o f the Act did no t appear to have been co m plied with .

The pro visio ns o f the Act in trust a large discretio n to the audito r, an d

we canno t do ubt that Parliam ent in ten ded him to exercise a discretio n whichthey were so m in ute in describing. The audito r appea rs to us to apply hisaudit in acco rdance with the inten tio n o f the Act, and in a spirit sim ilar to

tha t in which the Com ptro ller and Audito r-General in England applies his

audit to Im perial expen diture .

We are o f opin io n tha t he is o n ly o beying the o rders o f Parliam ent whenin the free exercise o f his judgm en t he questio ns an item o f expenditure ,

and when he o ffers such co mm ent as he thinks fit upo n the acco un t subm ittedfo r his audit, especia lly if it appea rs to him that Indian revenues have beenappropriated to o ther pu rpo ses than tho se o f the Go vernm ent o f India , and

when he specifies any defect o r irregu larity in the au tho rity under which expenditure has been incu rred . The Secreta ry o f Sta te in Co uncil is free toaccept o r reject such criticism s, fo r his au tho rity is u ltim ately suprem e, and

he himself a llows o r disallows objectio ns advanced by the audito r against

his fin ancial acts.

The qu estio ns which rema in to be dealt with in this chapter aretho se o f co inage an d paper-cu rrency, in regard to each o fwhich therehas recently been passed co nso lidating and amending legislatio n .


THE INDIAN COINAGE ACT, 1906.

This Act extends to the who le o f British India , and co nso li

d a tes and amends all revio u s co in age legislatio n . Under theterms o f the Act the vern o r-General in Co u ncil has the au

tho rity to establish a Min t at any place at which a Min t do es no tfo r the time being exist, and to abo lish anyMint whether in ex

istence when the Act was passed o r established thereafter. Thefo llowing

are the sectio ns o f the Act relating to Co in age andLega l ender

smvna com m a .

4. The fo llowing silver co ins only shall be co ined at the Mint fo r issueu nder the au tho rity o f the Go verno r-General in Co uncil, nam ely(a ) a rupee to be called the Governm ent rupee; (b) a half rupee, o r eight

a nna piece ; (0) a qu arter-rupee, o r fo u r-anna piece ; and (d) an eighth of arupee, o r two

-anna piece.

5 . ( 1 ) The standard weight o f the Go vernm ent rupee shall be o ne hu ndreda nd eighty grains Troy, and its standard fineness shall be as fo llows, nam ely,eleven-twelfths, o r o ne hundred an d sixty-five grains o f fine silver, and o ne

twelfth, o r fifteen grains o f alloy . (2) The o ther silver co ins sha ll be o f p

po rtio na te weight and o f the sam e fineness

Pro vided tha t, in the m aking o f silver co ins, a rem edy sha ll be allowed o f

a n am o unt no t exceeding the fo llowing, nam ely

NICKEL COINAGE .

6 . The fo llowing nickel co in only sha ll be co ined at the Mint fo r issueun der the au tho rity o f the Go verno r-Genera l in Co uncil, nam ely : a o ne

anna piece .

7 . The standard weight o f the o ne-anna piece sha ll be sixty grains TroyProvided that, in the m aking o f nickel co in , a rem edy shall be allowed o f an

am ou nt no t exceeding o ne-fo rtieth in weight.

BRONZ E COINAGE .

8. The fo llowing bro nze coins only shall be co ined at the Mint fo r issueunder the autho rity o f the Go verno r-General in Co uncil, nam ely(o ) a pice, o r quarter-anna ; (b) a half-pice, o r one-eighth o f an anna ; and

(c) a pie, bd ng o ne! third of a pice, o r o ne-twelfth o f an anna .

550 THE PROVINCE OF BURMA9 . ( l ) The standard weight of the pice shall be seven ty-five grains Troy,

and the o ther bro nze co ins shall be o f propo rtiona te weight. (2) Bro nze coin

shall be co ined from a m ixed m etal co nsisting of copper, tin and zinc

Provided that, in the m aking o f bro nze co ins, a rem edy shall be allowed

o f an am o unt no t exceeding o ne-fo rtieth in weight.

DIMENSIONS AND DE IGNB OF COINS .

10. ( l ) The Go verno r-General in Co uncil m ay, by no tificatio n in the

Gazette o f India , (a ) direct the co ining and

3523? issu ing o f all co ins referred to in sectio ns 4, o

sio n s and Design s .

an d 8, and (6) determ ine the dim ensio ns o f,and designs fo r, such coins.

(2) Until the Go verno r-Genera l in Co u ncil o therwise determ ines byno tification under sub-sectio n the dim ensio ns and designs o f the silver

co ins co ined under this Act shall be tho se prescribed fo r the like silver co im

under the Indian Co inage Act, 1870, a t the tim e o f the com m encem en t of

this Act.LEGAL TENDER .

1 1 . Go ld co ins, whether co ined at His Majesty’

s Royal Min t in Englando r at any Mint established in pu rsu ance o f a Proclam a tio n o f His MajestyGo ld Co ins a

as a branch o f HisMajesty’s Roya l Mint, shall be a lega l

Legal Tender .

tender in paym en t o r o n acco unt at the rate o f fifteen

rupees fo r o ne sovereign

.Pro vided tha t such co ins have no t been called in by any Pro clam ati

m ade in pu rsu ance o f the Co inage Act, 1870, o r have no t lo st weight so as to

be o f less weight than that fo r the tim e being prescribed fo r like co ins by o r

u nder the said Statu te as the least cu rrent weight .12. ( l ) The rupee and half-rupee shall be a legal tender in paym ent o r o n

Silver Co in whenacco u nt : Provided that the co in— (o ) has no t lo st

a Legal Ten derin weight so as to be m o re than two per cent. belowstandard weight, and (b) has no t been defaced .

(2) The qu arter-rupee and eighth o f a rupee shall be a legal tender in paym ent o r o n acco u n t fo r any sum no t exceeding o ne rupee : Pro vided tha t theco in— (a ) has no t lo st in weight so as to be m o re than such percentage belowstandard weight as m ay be prescribed as the lim it o f reaso nable wea r, an d(b) has no t been defaced .

18 . The nickel co in specified in sectio n 6 shall be a lega l tender in paym ent o r o n acco un t fo r any sum no t exceeding o ne

rupee at the rate o f sixteen fo r a rupee.

14. The bro nze co ins specified in sectio n 8 shallbe a legal tender in paym ent o r o n acco unt fo r any sum no t exceeding o ne

rupee at the fo llowing ra tes, respectively, nam ely :(a ) the pice a t the rate o f sixty-fo ur fo r a rupee, o r

fo u r fo r an anna ; (b) the half-pice at the rate o f

o ne hundred and twenty-eight fo r a rupee, o r eight fo r an ann a ; and (c) the

pie at the ra te o f o ne hundred and ninety-two fo r a rupee, o r twelve fo r an

N ickel Co in when

a Lega l Ten der .

B ro nze Co in w hen

a Lega l Tender .


the to ta l amo unt represented bythe so ver

rupees, ha lf-ru and go ld u llio n , and

the pu rchase 0 the silver bu llio n and se

the time being held by the Secreta o f

State fo r India in Co u ncil and b the Go vern o r-Gener in

Co u ncil as a reserve to provide fo r t e and dischargeo f the cu rrency no tes ; and the no tes are deemed to have beenissued o n the credit o f the Go vernment o f India as well as o n

the secu rit o f the reserve .

The fo llowing table shows the amo un t o f paper cu rrency inc ircu latio n in Bu rm a du ring the years 1895-1 904

HONTHLY AVERAGE VALUE OF CURRENCY NOTES IN CIRCULATIONIN THE RANGOON-BURMA PAPER CURRENCY CIRCLE,

AND

OF THE SILVER COIN RES ERVE, 1895-1904.

(In Run s-s. )

‘Tha figu ros aro the averago for tho year o f tho circu la tion o n tho last day o f aach m on th.

The fo llowing table shows the valu e o f cu rrency n o tes in cir

cu latio n in Bu rma du ring 1 905 and 1 906

NOTE CIRCULATION OF THE RANGOON—BURMA PAPER CURRENCY

CIRCLE ON JUNE 22,1905, AND ON JUNE 22, 1906.

FINANCIAL ADMINISTRATION

REFERENCES.Strachey, Sir Jo hn , and Strachey, Lieu tenant-General Richard . The Finances

and Public Wo rks o f India from 1869 to 1881 . Lo ndo n ,Kegan Paul,

1882

India : Its Adm inistratio n and Progress. Third edi

1908, pp . xxii 515 .

Chesney, Genera l Sir Geo rge . Indian Po lity : A View o f the System o f Adm inistratio n in India . Third editio n . Londo n , Longmans, 1894, pp .

xx 409 .

Jenks, Jerem iah W . Repo rt o n Certain Eco nom ic Ques tio ns in the Englishand Dutch Co lo nies in the Orient . Washingto n , Go vt . Press, 1902,pp . x 176 .

Indian Expenditure Comm ission . Fina l Repo rt o f the Royal Comm issio no n the Adm inistratio n o f the Expenditure o f India . British Parliam en

ta ry Paper, Cd . 181 o f 1900. Fo lio , pp . vi 190.

Repo rt on theWo rking o f the Incom e Tax Act in Burm a . Ra ngo o n , Go vt.

Repo rt o n the Adm inistratio n o f the Excise Departm ent in Bu rm a . Ran

go on , Go vt. Press. Annual.

Repo rt o n the Revenue Adm inistra tio n o f Bu rm a . Ra ngo o n , Govt . Pres s.

Annual.

Repo rt o n the Adm inistratio n o f the Stam p Revenue in Bu rm a . Rango o n ,

Go vt . Pres s. Annual .

Repo rt o n the Adm inistratio n o f the Salt Revenue in Burm a . Ra ngo o n ,

Go vt . Press. Annual.

Repo rt o n the Lo ca l Funds o f Burm a . Rango o n , Govt . Press. Annua l.

N o te o n the Adm inistratio n o f the Pro vincia l Finances o f Burm a fo r the FiveYea rs o f the Provincia l Settlem ent comm encing from 1897—98. Ra n

go o n , Go vt . Press, 1901 , fo lio , pp . 24.

Fin ancia l admin istratio n in Bu rma rests o n an agreementbetween the Pro vin cia l Go vernment and the Go vernmen t o f

India , genera ll kn own as the Pro vincial Co ntract o r ProvincialSettlement . T

yhe develo ment o f the system o f Provin cial Co n

tracts as a so lu tio n o f t e en o rmo u s difficulties invo lved in ad

m in istering the fin ances o f a co u ntry o f such vast exten t and

su ch varied co nd itio ns as the British Empire in India , resentsm any po ints of in terest to the student ; and , as a kn ow edge o f

the fin an cia l relatio ns between the Centra l Go vernmen t an d

the Provin cial Go vernmen t is essen tial to an u nderstanding o f

the fin an cial admin istratio n o f Bu rma , the fo llowing acco u nt o f


the system o f Pro vincial Co n tracts is given as a preface to thedescriptio n o f Bu rmese Pro vincial fin ance co n ta ined in thischapter.

THE PROVINCIAL CONTRACT SYSTEM.

The fo llowing acco u nt o f the Pro vincial Co n tract system is

taken from The Finances and Public Works 0 India , by SirJo hn Strachey and Lieu ten an t-General B ichar Strache and

from the Fina l on the dm in

istm tion of theIt was n o t u n t 1857 that anything de

serving the n ame o f a regnl admin istratio n was es

tablished in India . The en o rmo u sly co stlymeasu res adopted fo r the resto ratio n o f au

tho rity and o rder, fo llowed by the hardly lessimperio u s demand fo r fu nds to meet the rapidly growing wan tso f the co u n try, then made it apparent that a system o f strictfin ancial co n tro l o ver all parts o f the Empire, and all brancheso f the execu tive ovem m en t, had become essential. This co n

tro l was n atu ralIy centred in the Supreme Go vernmen t o f

India , and almo st o f necessity it was, at the o u tset, exercisedin the fo rm o f a very severe repressio n o f expenditu re . At tha ttime the Lo cal Go vernments, which practically carried o u t thewho le admin istratio n o f the co u n try, were left with a lmo st n o

owers of fin an cial co ntro l o ver the affa irs o f their respectiverovinces, and with n o financial respo nsibility . Everything was

rigo ro u sly central ised in the Supreme Governmen t, which to o kupo n itself the entire distribu tio n o f the fu nds needed fo r thepublic service thro u ho u t India It co n tro lled the sma llest deta ils o f eve branc o f the expenditu re ; its au tho rity was re

qu ired fo r t e employmen t o f eve perso n pa id wrth pu blicmo ney, however small his salary ; an its sanctio n was n ecessa ryfo r the gran t o f fu nds even fo r u rely lo cal wo rks o f impro vement, fo r every lo cal ro ad, and o r every bu ilding, however insign ifican t .

The evils o f this system became mo re and mo re man ifest as

time wen t o n . There grew up gradu a lly amo ng the mo st co mpetent advisers o f the Go vernmen t a stro ng co nvictio n tha tradical changes were necessary. B n o o ne was this o pin io n

Evils o f themo re fo rcibly u r

ged t an by Lieu ten an t-Gen eral

Old System .

D ickens, then ecretary to the Go vernmen t o fIndra m the Department o f Public Wo rks, who , in

a memo randum written in 1 860, pro po sed to co nfide to Lo ca lGovernmen ts a large share in the man agement o f the fin a nces.

The Old Cen tra l

ised System .

FINANCIAL ADMINISTRATION 555

He pro tested against a system u nder which the exercise by theSu preme Go vernment o f co nstan t and minu te co ntro l in matterso f pe deta il was regarded with feelings o f aversio n by thelo cal vern o rs, who se powers it cu rta ils, and with who se acts

it in terferes. The co nsequ ence is, as m ight be expected, thatthe Lo cal Go vernments render at best to the Supreme Go vernm ent a co ld an d langu id 811 po rt in financial vigilance and re

fo rm . They to o o ften exhr rt a passive resistance, and evenco u n tenance evas io ns o f regu latio ns in tended to be co ndu civeto eco n omy. The Supreme Go vernmen t is always u spicio u s

and dissatisfied, the Lo cal Go vernmen ts always su lky and dis

co n tented .

”

In the financial statements fo r 1861—62 and 1862—63 the evilso f the existing system were stro ngly dwelt upo n ; an d in the

statemen t fo r 1862—63 the fo llowing passages o ccu r

If this grea t em pire is ever to have the ro ads, the scho o ls, the lo ca l po lice,and o ther instrum ents o f civilisatio n which a flo u rishing co untry o ught topo ssess, it is sim ply im po ssible tha t the Im peria l Go vernm ent can find eitherthe m o ney o r the m anagem ent . The m ere repair o f the ro ads, where a nything like a sufi ciency o f go o d ro ads has been m ade, is m atter a ltogetherbeyo nd the reach o f any centra l bu reau . It is o f the first im po rtance to breakthro ugh the habit o f keeping everything in dependence o n Ca lcu tta , a nd to

teach the peo ple no t to lo o k to the Go vernm en t fo r things which they can

do fa r better fo r them selves. It is m o st desirable to break thro ugh thesystem o f barren unifo rm ity and peda ntic centra lisatio n , which has tendedin tim es past to reduce a ll India to dependence o n the bu rea us o f Calcu tta ,

and to give to Lo cal Go vernm ents the power and the respo nsibility o f m anaging their own local afiairs. The great branches o f the expenditu re, such

as the arm y and the na tio na l debt, a re im perial ; and , while this is the case,

the great branches o f revenue m u st rem ain imwria l a lso . But there is a

wide field , bo th o f revenue and expenditure, which is pro perly lo ca l, whichin Engla nd is m et by lo ca l ra tes, and which, in fact , m ust be m et loca lly, o r

Fo r m an years the o rdin ary fin ancial co nditio n of India hadbeen o ne ofchro n ic deficit, and o ne o f the main cau ses o f this

state o f affa irs was the im po ssibilit o f resisting the co nsta n tlyin creas

'

demands of the Lo ca l Governmen ts fo r the meansof ro vi every kind o f im p

lro vem en t in the admin istratio n

o f eir respective Pro vin ces. hey had a pu rse to draw upo no f u n limited, becau se o f u nkn own , de th; they saw o n everyside the necessity fo r impro vemen ts ; t eir co nstant and ju stifiable desire was to obta in fo r their own Provinces and

People

as la rge a share as they co u ld persu ade the Go vernment 0 In ia


to give them o u t o f the general revenues o f the Empire ;fo und by experience that the less eco n om they practisedthe m o re impo rtunate their demands, c mo rewere to persu ade the Go vernmen t o f In dia o f the

their u irem ents. In represen ting and pressing tho se requu'

e

m ents, ey felt that they did what was right, and they left tothe Go vernment o f India , which had taken the task upo n itself,the respo nsibility o f refusing to pro vide the necessa ry mea ns.

It was at that time immssible fo r either the Supreme o r Loca lGo vernments to say what po rtio n o f the Pro vrn cia l revenueswas pro rly applicable to loca l wan ts ; fo r the revenues o f the

who le 0 India wen t into a commo n fund, and to determine howm uch o f this fund 0 ht fa irly to be given to o ne Pro vince, o rfo r o ne object, and ow much to o thers, was impracticable.

The distribu tio n of the public revenue,”wro te General

Strachey, degenerates in to something like a scramble, in whichthe mo st vio lent has the advan tage, with very little atten tio n toreaso n ; as local eco n omy leads to n o lo cal advan tage, the stim u

lu s to avo id waste is redu ced to a m in imum ; so , as no lo ca l

growth o f the income leads to an increase o f the lo cal means o f

impro vement, the in terest in developing the public revenues isa lso bro ught down to the lowest level . ”

The u nsatisfacto ry co nditio n o f the financial relatio ns between the Supreme and the Lo cal Go vernmen ts led to o therevils. Co nstant differences o f opin io n abo u t petty details o f

expenditu re, and co nstan t interference o f the Go vernment o f

India in matters o f trivial imm rta nce, bro ught with them, as

a necessary co use u ence, frequ en t co nflicts with the Lo ca lGovernments reg ing qu estio ns of Provin cial adm in istratio n ,

o f which they were the best'

u dges, and o f which the Go vernm en t o f Indra co u ld kn ow ittle . The relatio ns between the

Supreme and Lo cal Go vernments were tho ro n hly inharm o n i

o u s, and every attempt to make financial co ntro mo reincreased an an tago n ism the mischief o f which was felto u t the public service .

It was n o t u ntil 1867 that the subject o f decentral isatio n beganto assume a clear shape . Defin ite

propo sa ls were then fo r the

first time made o r the adoptio n o f specificpractical measu res which sho u ld accom lishthe object in view . The au tho r o f t ese

ro o sals was General Strachey, and the principles la id downby him in papers written in 1867 are tho se Wt ll have sincereceived so wide an applicatio n . To Lo rd Mayo (Governo rGeneral o f India from 1 869 to 1872) belo ngs the ho n o u r o f

Refo rm suggested

in 1 867 .


having actu a lly a plied the o n ly effectu al remedy fo r the evilswhich have been described . He reso lved to carry o u t, so far as

circumstances wo uld allow, the refo rms which General Stracheyto give to the Lo cal Go vernmen ts the eco n omica lh the requ ired ; to make over to them a certa in

in com e within whichthey mu st regu late their lo ca l expenditu re ;and to leave to them, sub

°

ect to certa in general ru les and co nditio ns, the respo nsibility 0 man aging their own lo cal affa irs.

From the commencement o f the o fficial year 1871-72, the

fin an cial co ntro l of the fo llowing services was transferred to the

Refo rm s efl'

ectedLocal Go vernments : jails, po lice , educatio n ,

by Lo rd Mayoregistratio n , medica l servrces, printing, ro ads,and civil bu ildings. The objects ia view

were stated by Lo rd Mayo himself in the Le lative Co uncil o nMarch 18, 1 871 , in a speech from which t e fo llowing paragraphs are extracted

Under thes e eight heads it is pro po sed to intrust the adm inistra tio n , under

a few general co nditio ns, to the Pro vincia l Go vernm ents, and a fixed co ntri

bu tio n will be m ade from im perial revenue every yea r. It is im po ssible topro phesy o r say at present what can be do ne in the far futu re ; but I sho u ldbe m isleading the Lo ca l Go vernm ents if I were no t to say that it is o ur opin

io n tha t these sum s are now fixed at an am o unt which ca nno t be exceeded

fo r at least a num ber o f years. I think it is desirable tha t this sho u ld beperfectly understo o d because o ne o f o u r o bjects is the atta inm ent o f as great

a n am o unt o f financia l certainty as po ssible . But, in additio n to the in

creased power o f adm inistratio n which it is pro po sed to give to the Loca l

Go vernm ents, an adm inistrative change will take place, which I think theywill be able to exercise with advanta ge . They will have a la rge sum to de

vo te to loca l o bjects ; the power o f a llo tm ent will be left abso lu tely to thema nd they will be able to vary their grants fo r ro ads, civil buildings, educatio n ,

a nd o ther heads from yea r to year, as they m ay think m o st desirable ; inso m e provinces rt m ay be desirable in o ne year to spend a la rger sum o n

ro ads; in others it m ay be desirable to fill up som e sho rtcom ings with regardto educatio n o r o ther o bjects . The Lo cal Go vernm ents will thus be able toexercise that power o f allo tm ent with m uch greater satisfactio n to themselves and to the public than they did u nder the o ld system , when they wereo bliged to co nsu lt the Suprem e Go vernm ent, no t o nly as to the allo tm ents

tha t were m ade in the beginning o f the yea r, bu t a lso with regard to any ap

propriatio ns tha t were tho ught des irable within the year, pro vided that theseallotments exceeded a certain am ou nt . I have hea rd it sta ted that, bythe pro posa ls which we m ake, there m ay arise a separa tio n o f interests be

tween the Suprem e and the Lo ca l Go vernm ents ; I fail to perceive anystrength wha tever in this assertio n ; I believe that, so far from there beinga separatio n o f interests, the increased feeling o f respo nsibility and the feeling o f co nfidence which is reposed in them will u nite and bind together the

558 THE PROVINCE OF BURMASuprem e and Lo cal Go vernm ents to a greater extent than befo re . I be

lieve that we sha ll see, in place o f greater u ncertainty, greater certainty ; wesha ll see wo rks and o bjects carried o n with m o re vigo u r, enthusiasm , and

with les s hesita tio n , when thes e wo rks and these o bjects are effected under

the imm edia te respo nsibility o f tho se who are m o st interested in them .

In 1877 and in subsequen t yea rs the po licy o u tlined abo vewas mo dified and develo ped . A fixed gran t o f mo ney is now

n o lo nger made, bu t the who le o r a

propo rtio n o f certa in taxes and o therrecei ts co llected by the Pro vincial

Governments is assigned to t em in o rder to meet either the

who le o r a propo rtio n o f the charges incu rred fo r the vario u sbranches o f rntem al admin istratio n within the Pro vinces. ThePro vincia l Go vernmen ts are thu s given a direct interest in the

efficien t co llectio n o f the reven ue, and the co llectio n has in co n

sequence improved . The Provincial Go vernments m ay n o t altertaxatio n , o r the ru les u nder which the reven ues are adm inis

tered , witho u t the assent o f the Centra l Go vernmen t . Theyare subject to the general supervisio n o f the Central Go vernment, and to co nditio ns co ncern ing the ma intenance o f great

lines o f commu n icatio n , the creatio n o f new a po in tm en ts, the

alteratio n o f sca les o f salaries, and some o t er matters. In

o ther respects they have a free hand in admin istering their shareo f the revenue .

In each Pro vince a branch o f the secretariat is s ia lly chargedwith fin ancial admin istratio n , u nder the imme iate co ntro l o f

a Member o f the Co uncil in the Presidencies, in the o ther Pro vinces of the Lieu ten ant-Go vern o r o r Chief Commissio n er.

Co rrespo ndence is co nducted with the Central Fin ance Departm en t thro ugh this Department . The Civil Acco u n tan tGenera l, who represents in the Province the Fin ance De art

men t o f the Cen tral Government, is co nsidered a financi adviser o f the Provincia l Go vernmen t, bu t in this capacity he hasno ower beyo nd that o f tendering advice .

he arrangements between the Cen tral and Pro vincial Govem m ents, commo n ly ca lled Pro vincia l co ntracts, are co ncludedfo r perio ds of five years. Towards the clo se o f each qu inquenn ial perio d the Pro vincial fin ances are reviewed . An estimateo f the expend itu re tho ught necessar fo r each Pro vince is made,and a propo rtio n o f the Pro vincial

,

revenu e sufi cient fo r tha texpenditu re is assigned to the Province . Thu s, u nder the re

vised arrangement o f 1897, the Pro vincia l Go vernments, speakinggenerally, reta in the who le o f the Provincial rates, three-fo u rths

The P resen t System o f

Pro vincia l Co n tra cts .


and Pro vincial expenditu re do es n o t mean that services adm inistered by the Central Government an d by the Pro vincia l Governm ents, respectively, are distinct services in the sense that

the services admin istered by lo cal au tho rities in England are

distinct from services admin istered by the Imperia l Go vernment . The income and expenditu re o f the Pro vincial Governments are inco r

qlo rated in to an d fo rm part of the income and

expenditu re o f t e Indian Empire, and appear as such in the

annu al acco u nts o f the Central Go vernment . The CentralGovernment, as a matter o f co nven ience, keeps in its own handsthe co llectio n o f certa in reven ues, such as tho se o f the SaltDepartment in No rthern India , the Post Office, the TelegraphDepartment, and tho se o f the districts o f Co o rg and Ajm ere,

besrdes certa in receipts co nnected with the Army and o therservices, while it leaves to the Pro vincial Governments the co l

lectio n o f the rest o f the revenue ; bu t the sums co llected, whetherby the Cen tral Go vernment o r by the Provincial Go vernments,are bro ught a like u nder their drfferent heads in to the neralbudget o r central acco unt o f the State . a in , the en tralGo vernment keeps in its own hands the expe itu re o n the a

mand o n the Indran marine, o n certa in military ro ads, o n

we 8 and telegraphs, o n mo st o f the charges fo r the po st o ffice,ando n the min t, and the ma in part o f the expenditu re o n fo reignafiairs. A share of the co st o f co llecting certa in heads of revenueis charged in the same pro po rtio n as the revenue to the Imperialand Provincial Governments. When the revenu e is Imperial,the co st o f co llectin it is nerally Im rial, even when the

revenu e is co llected y the rovincial ovem m en ts o n behalfo f the Imperial Go vernment . Lastly, the Im erial Go vernmen t delegates to the Pro vincia l Go vernments t e bu lk o f the

expenditu re o n civil admin istratio n , law and ju stice, registratio n , medical service, jails, po lice, educatio n , o rdin a ry ro ads,civil bu ildings and wo rks, prin ting and statio nery, an d pensio ns, and some wo rks, su ch as can als and o ther irrigatio nwo rks ; bu t this Provincial expenditu re, like the expenditu re incu rred by the Cen tral Government, is bro ught in to o ne generalacco un t o f the expenditu re o f the State, and it is au dited byofi cers o f the Central Go vernmen t statio ned in the va rio usPro vinces where the expenditu re is incu rred .

The shares o f revenu e an d expenditu re as appo rtio n ed each

year between Imperial and Provin cial , in each Presidenc Pro vm ce, an d Chief Com m issio nershi are shown in detarl u n dereach head in the annu a l vo lume inanca and Reven ue Accounts

o f the Go vernment o f India ; and a summary fo r eight years is


given each ear in the vo lume Statistics compiled the Fi

and u e Accounts 0

{the Governmen t of I These

vo lum es are ublished ann u al in Calcu tta by the Go vernmento f India . The rigo u r o f the Frovin cial co ntract is to some exten t relaxed by mean s o f adju stments o f the respective shareso f Land Revenu e . These adju stments are kn own as Co ntribu

tio ns, and they in tro du ce a certa in de o f fiexibilit into thefin ancia l relatio ns between the Central an d the Lo c Go vemm ents . Fo r instance, in 1908—04the Go vernment o f India madeco n tribu tio ns from the Imperial share o f Bu rma Land Revenu eo f Rs . fo r a ho spital and mu seum and Rs. in aid

o f primary educatio n in additio n to certa in specific co ntribu tio nspro vided fo r in the Pro vincial Settlement .

THE BURMA PROVINCIAL CONTRACT .

The last completed co n tract affecting the fin ances of Bu rmacam e into o peratio n o n April 1 , 1897, and ran fo r the five o fficial

years 1897—98 to 1901-02 . It was the

‘

The Pm ‘fm cm Co n tract first Bu rma Pro vincial Co ntract whicho r the Pnvc-yea r Ferto d

“974 toembraced the fin ances of Upper Bu rmaas well as tho se o f Lo wer Bu rma ,

and it was, therefo re, the first Provincial Co n tract fo r the who lePro vince . In so far as the revenu e an d ec nditu re o f Bu rmaare divided in to Im perial and Pro vincial shares, the pro po rtio no f the divisio n is shown in the fo llowing table

In additio n to the abo ve heads there is an e nditu re headRefunds and Drawbacks.

”Refu nds and draw acks are made

in regard to each o f the revenu e heads°

ven above, and the

paym ent of sums u nder each head is divifibd between Imperialand Provincia l in the same pro po rtion as the co rrespo ndingrevenue under each head .

562 THE PROVINCE OF BURMAAll o ther ma in heads o f Revenu e an d Expenditu re, with the

small exceptio ns n o ted below, are either who lly Imperial o r

who lly Pro vrncial . They are shown in the fo llowing table

HEADS OF REVENUE AND EXPENDITURE IN BURMA, UNDER THE

LAST COMPLETED PROVINCIAL CONTRACT, WHICH ARE WHOLLYIMPERIAL OR WHOLLY PROVINCIAL.

The Pro vincial Co ntract termin ating with the o fficial yea r1901-02 was renewed fo r a fu rther perio d o f five ears, witho n ly two impo rtant changes : the Imperial share o f d Revenu e was ra ised from o ne-third to o ne-half and the Im rialshare o f Excise Revenue was ra ised from o ne-half to two-t irds.

Impo rtan t changes are sho rtly to be made in the system o f

Pro vincia l Co n tracts . I do n o t refer at length to thes e changesbecause they have no t yet become o perative, and because theyare n o t to be ap lied to Bu rma fo r some yea rs to come.It is su fficient o r my immediate pu if I qu o te the fo llow

ing pass from Lo rd Cu rzo n ’

s A dress to the

Co u ncil 0 India , delivered o n March 30, 1904:

I alluded last year to the ho pe that we were o n the eve o f a no tewo rthycha nge, no les s tha n the substitutio n o f a perm a nen t o r rela tively perm a

‘ Under this haad the Pro vincial revenus gets a m a ll sm n fro m wareho nse and whsrf rm ts. Nthefi

r

lwg4-32 ths lm perial share o f o a stom s revenue was -o vrnraal ah n

t Under this head a slanll po rtio n o f the expend ituro is clam od as I Fo r the roor-osIm perial shan o f this expend itm was Rs. 172 ,278, and ths Pr

-o vi char-a lts.

Under this hsad a sm a ll proportron’

o f expend itm is elau od as lmpen a l.’

Fo r the yu r lwl-(BItm pc id sham d thh u po drtm wn Ra fi LM m d the vim d sham Ra lm m


nent settlem ent fo r the present five-yea rs pla n . The latter has existed fo r

a qu a rter o f a century . It was better tha n the system which preceded it,but it adm itted o f m uch im provem ent . It was no t an eco nom ica l plan be

cause it enco u raged extravaga nce in the co ncluding years o f each term ;

and it was no t a sa tisfacto ry plan beca use it led to a ra ther u nseem ly squabblewith the Suprem e Go vernm ent at the end . The better m etho d was clea rlyto give to In ca ] Go vernm ents a perm a nent instead o f a tem po rary interestin the revenue a nd expenditu re under their co ntro l, subject to certain bro adprinciples in fixing the pro vincia l assignm ents . This we have succeeded in

do in g in the cases o f Madras, Benga l, the United Pro vinces, an d Assam ,

and ha ve thereby la id the fo u ndatio ns o f a fina ncia l au to nom y that I ho pewill steadily develo p, and will enable the In ca ] Go vernm ents in the futu re

to u ndertake enterprises from which they a re now deba rred . I m entio n

the m atter here bo th o n acco u nt o f its intrinsic im po rtance a nd because Iagree with the Lieu tenant-Go verno r in thinking tha t it fu rnished a co nclu

sive a nswer to tho se who are a lways accusing the Go vernm ent o f India o f

undue centralisatio n . I m ay po int o u t that efi ciency o f adm inistrative co n

tro l is no t centra lisatio n , tho ugh it is o ften m istaken fo r it . Centra lisatio n

is the abso rptio n by a centra l body o f powers o r privileges hitherto enjoyedo r capable, if crea ted , o f being exercised by subo rd inate bo dies . I acknowl

edge no such tendency . We have kept In ca ] Go vernm ents up to the m a rkbecau se I do no t believe in lax o r sluggish co ntro l o r in the abdicatio n o f

powers which have been pro vided fo r specia l objects . But if an o ccasion

has anywhere arisen where it was po ssible to devo lve o r depu te powers we

have gladly taken it ; and these new settlem ents co nstitute, in m y view , the

m o st im po rtant step in the na tu re o f decentralisatio n that has been adopted

fo r m any years, a nd will, I h0pe, be the fo rerunner o f o thers in the futu re.

CLASSIFICATION OF THE PUBLIC FUNDS .

The public revenu e and expenditu re o f Bu rma fall into thefo llowing five divisio ns, o f Wt ll the first three o n ly are inco r

po rated in the genera l acco unts o f the

Go vernment Imperial revenu ean d expenditu re, representing the Imperia l share o f receiptsan d charges as fixed u nder the terms o f the Pro vincial Co ntract ;(2) Provrncial revenue an d ex nditu re, represen ting the Pro

vincial share o f receipts and che

arges as fixed u nder the termso f the Pro vin cia l Co ntract ; (3) Inco rpo rated In cal Fu nds, repres enting the revenue and expenditu re o f certa in Fu nds who seacco un ts are inco rpo rated with the general acco u n ts o f the Pro

vin cial Go vernment ; (4) Excluded In cal Fu nds, representingthe revenu e and e nd itu re o f certa in Funds who se acco u ntsare n o t inco rpo rat in the genera l acco u nts o f the ProvincialGo vernment, and (5) Mun icipal Ihrnds.

F ive Classes o f Fu nds.


Imperial revenu e, as shown in the acco un ts o f the Govemment o f Bu rma , includes revenu e u nder the fo llowing heads,

1m erial Reven u eLand Revenue, Opium, Salt, Stam Ex

pcise, Customs, Assessed Taxes, o rests,

Re°

stratio n , an d Tribu tes from Native States, and receiptsu n er the fo llowing heads, State Railways, Majo r IrrigationWo rks, Military Public Wo rks, and Miscellaneo us, the last

being a small item made up o f severa l mino r heads and am o u nt

ing in 1904—05 to on lyRs. Of the above heads o f rev

en u e an d receipt some are who lly Imperial, o thers represen t theImperial share of revenu e under the terms o f the Pro vincialCo ntract . It is mo st impo rtan t to n o te that the acco un ts o f the

reven u e and expenditu re o f the Po st Office and Telegrts

n o t in co rpo rated in the Pro vincial Acco u nts . These epart

ments are wo rked by the Imperial Indian Go vernment over thewho le extent o f British India , and their acco u nts appea r o nlyin the genera l acco u nts o f the Go vernm ent o f India . A retu rn

is, however, published annu ally in the Financia l and CommercialStatistics of British India , issu ed annu ally in Ca lcu tta by theGo vernment o f India , showing the revenu e and expenditu re o f

the Po sta l Departmen t in its opera tio ns in each Presidency o r

Pro vin ce o f India . The res relatin g to Bu rma fo r recen t

years are given in Tables I and V . , Appendix M , o f this vo l

um e . I have been u n able to find an statement o f the revenu ean d expenditu re of the Telegraph epa rtm en t in Bu rma . In

the Adm in istratio n Report p]the Indian Telegraph Departmen t

the statistics are n o t drvide u nder Presidencies and Pro vinces ;an d no reference to Telegraphs appears in the Report on theAdm in istratio n of Bu rma .

Imperial Expenditu re, as shown in the acco unts o f the Go v

ernm en t o f Bu rma , in cludes tll

ie Imperial share, u nder the Provincis Co ntract , o f the direct deman dsIm pem ‘l E xpend lm re°

o n the revenu e, which are made u o fthe charges in re

spect o f the co llectio n o f the reven u e, an o f

the refunds and rawbacks under each shared revenu e headthe who le o f the charges o f the Po litica l and Ecclesiastical De

pa rtm ents ; a small item u nder General Adm in istra tio n andunder Screntrfic and o ther Mino r Departments (amo u n t ing in1 904—05 to Rs. e end itu re o n Ra ilway Revenu e Acco u n t, o u Majo r Irrigatio n o rks, o n Military Wo rks ; an d a

small item u n der Mrscellaneo u s Civil Charges (amo u n t ing in1 904—05 to Rs. In o rder that co nfu sio n m ay

be avo rdedwhen the public.

revenue and expenditu re o f Bu rm a a re dea ltwith in detail it rs necessary to bear the fo llowing facts in m in d :


first, tha t all expenditu re, u n less an express statement is m adeto the co ntrary, rs expenditu re charged to revenu e, and do es no t

inclu de capital ou tlay o n ra ilways, irrigatio n , etc. , a class o fexpenditu re which appears under the Im perial, bu t n o t underthe Provincial o r In cal divisio ns o f the acco un ts ; and , seco nd,that the expenditu re shown under the head Imperial in theBu rma acco unts inclu des o n ly such sums as are expended inBu rma u nder the heads u sed in the Bu rma acco u nts, and exclu des all o ther payments made by the Cen tral Go vernment o fIndia o n acco un t o f Bu rm a , su ch as milita ry charges, debtcha rges , nsio n cha rges, and o ther o u tla Wt ll the Go vemm en t o f Igdis defrays o u t o f its share 0 the Bu rma revenu ereserved to it u nder the Pro vincial Co ntract .Pro vincial Revenu e and E nditu re fall a lmo st entirely u nder

the fo llowing heads : Befu n s and Drawbacks, Charges in re

spect o f the Co llectio n o f Revenu e, Sala ries and Expenses o f Civil De artm ents,Min o r Irrigatio n Wo rks and avigatio n ,

Civil Public Wo rks, and Miscellaneo u s Civil Charges, o f whichthe largest is Statio nery and Printing. Under the Provinciald ivisio n o f the acco u n ts the who le revenu e and e nditu re are

inclu ded,— that is to say, all mo neys received o r dis u rsed by thePro vincial Go vernm ent ; bu t where revenu e o r e nditu re is

sha red , u nder the Pro vincial Co ntract, between IE: ImperialInd ian Go vernment and the Provin cia l Go vernmen t, o n ly thePro vincial sha re ap ars as reven u e o r expenditu re in the Provincial divisio n o f t e acco u nts, tho ugh the who le revenu e m aybe co llected and the who le expenditu re disbu rsed by oflicers

o f the Pro vincial Government .The Inco rpo rated Lo cal Fu nds co nsist o f the District Cess

Fun ds in Lower Bu rma , the Iliistri

lpt Er

unds o f U per Bu rma,

an t e aunggyi m rovem entInco rpo rated Lo cal Fu n d s.

Fu nd . The term In c Fund is

defined as fo llows in the Civil Acco unt Co de o f the Go vemm en t o f India When revenu e derived from specia l so u rces is

to special objects and no t to the genera l pu rpo ses o f

Adm in istratio n , whether Im perial o r Provincial, the revenu e soderived fo rms a Lo cal Fu nd .

”

Each o f the twenty-o ne districts o f Lower Bu rma , with theexec tio n o f the Rango o n Town District , has its District CessFun The revenu e o f these fu nds is derived chiefly from whatare known as Provincial Ra tes— an additiona l co llectio n o f 10per cent . o n the amo un t o f Ord in ary Land Revenue co llected bythe Go vernm ent of Bu rm a in In wer Bu rma— and from bazaar

P ro vincial Revenue

an d E xpend itu re .


sta ll rents . The expenditu re is chiefl fo r ro ads an d m iscellaneo u s public impro vements . The District Fu nds o f UBu rm a are a lmo st identical in general character with the istrict Cess Fu nds o f In wer Bu rma . Each o f the sixteen districtso f Upper Bu rma has its District Fu nd, the chief so u rces o freven ue being licenses fo r slaughter-ho uses and bren ts, and the chief items o f expenditu re being fo r ro ads andfo r miscellaneo u s ublic impro vements .

The Tau nggyi pro vement Fu nd is a Fu nd fo r the impro vem en t o f the crvil statio n o f Tau ng the headqu arters o f the

Po litical Officer, So u thern Shan tates. The deta ils o f its

revenue and expenditu re are similar to those o f the DistrictFu nds in U per Bu rma .

The Exclllded In cal Fu nds are en umerated in the fo llowingtable ; and , as their transactio ns are n o t inco rpo

f

rate

l

c

l

i in t

he Pro

vincial acco u nts, n o u rt er re erenceExd u d ed L o ca l Fu n d s '

will be made to them beyo nd what isco nta in ed in this sectio n . The cha racter o f the funds is sufi

ciently indicated by their n ames ; bu t it m ay be n o ted tha t a

canto nmen t is a milita ry statio n where tro o s a re ma in ta inedin permanen t qu arters, and that Town unds are simplymu n icipal Fu nds o f towns n o t large en o ugh to be declaredmun icipa lities.

RECEIPTS AND EXPENDITURE OF THE EXCLUDED LOCAL FUNDS ,

1905 .

(IN Ro pers . )


It will be n o ticed that the figures fo r revenu e and expenditu reu nder each head, except Imperial,

” balance within a few

hu ndred tho u sand rupees, whereasu nder Imperial there appea rs to

be a large su rplu s— o f many millio ns o f rupees— o f revenue over e nditu re. In 1904—05 ,

fo r example, there is an apparen t su u s under Imperia l o fRs. This sum do es no t, owever, represent a su r

lu s. It represen ts the amo u n t pa id by Bu rma to the Imperia lndian Go vernmen t to cover su ch expenditu res o n acco u n t o fBu rma— Army, Pensio ns, Home Cha rges, etc .

— as are dischar ed by the Go vernment o f Ind ia ; and the profits derived bythe ovem m en t o f Ind ia from the wo rking o f the Bu rma Sta teRa ilways.

The fin ances o f Bu rma m ay now be appro ached from an o therstandpo in t in o rder that it m ay be shown what taxatio n fa lls

upo n the ple and what the administra tio n o the co u ntry co sts in its vario ns branches. Fo r the pu r se o f

this inqu iry Mu n icipal and Exclu ded In ca l Fu nds are eft o u t

o f the acco un t, since they represent transactio ns which a re n o t

o rdin a rily included in any co u n try in the statistics o f Go vernmentrevenu e and expenditu re, and are n o t so included in Bu rma .

By reference to Table II . , Appendix M, it will be seen that therevenu e o f Bu rma is d ivided u nder twen t -fo u r heads ; an d a n

examinatio n o f these heads shows that t e greater n umber o f

them d o n o t represen t taxatio n , bu t represen t receipts no t in then atu re o f taxatio n . Fo r instance, the recei ts from the StateRa ilways, from State Fo rests, from the sale of

)

ja il manu factu res,are n o t in the n atu re o f taxatio n .

The qu estio n o f revenu e from taxatio n and from n o n -taxatio nso u rces rs discu ssed by Sir W . W . Hu n ter in The Imperia l Gazetteer of India , 2d editio n , Vo l. VI . pp . 457 et seq; and by SirJo hn Strachey in India : Its Adm in istration and Progress, pp .

1 19 et se

In TheqImperia l Gazetteer, 2d editio n , Vo l . VI . pp . 296-300and

pp . 459—463, there is an interestin acco u n t o f the system o f tax

atio n established in India by the ughal Empero rs and a com

pariso n o f taxatio n u nder the Mughals and the British .

The reven u e from taxatio n falls u nder the eight heads shownin the fo llowing table, all o ther reven u e being derived fromcommercial transactio ns u nder the co ntro l o f the Go vernmen t,from paymen t fo r services rendered, from ju dicia l fines, a ndfrom a few min o r heads o f n o n-taxatio n receipts.

Appa ren t Su rp lu s u n d er

the H ea d Im peria l .

Reven u e fro m Taxa tio n

an d from Other So u rces.


REVENUE or BURMA DIVIDED INTO Racsrr'

rs FROM TAXATION AND

RECEIPTS FROM OTHER SOURCES, 1905 .

(IN Rupees. )Total revenue of Burma in the oficial year 1904-05, Rs.

At the censu s o f 1 901 the popu latio n o f Bu rm a , exclu sive o fthe Shan States, was retu rned as The Shan States

do n o t co ncern u s at presen t, since n o taxatio n is impo sed in the Shan States fo r

the pu rpo ses o f the Go vernment o f Bu rm a .

Allowing fo r a moderate growth o f po pu latio n since the censusof 1901 , it m ay be safely assumed that the po pu latio n o f Bu rm a ,

exclu sive o f the Shan States, was in 1905, rather mo retha n les s. The to ta l revenu e from taxatio n in 1905 wo rks o u t,therefo re, at almo st exactly per capita , equ al to 9

shillings and 6 pence, British currency, o r 2 do llars and 28 cents,Un ited Sta tes cu rrency.

This est imate o f the rate o f taxatio n is based u po n the suppositio n that the Land Revenu e re resents a tax. As a matter o ffact, a large po rtio n o f the Lan Revenu e wo u ld be mo re accu

el

ydescribed as rent than as a tax, since many tho usands o f

poop e in Bu rma ocen y their land as asant pm prieto rs,fiayi

no o ther cha rges o n t eir land than th,

: Land Revenu e co cete

‘ Alrnost n tin ty Court l‘ss narnps aa d aom n-o tal stan pa

Ra te o f Taxation

per Capita .


by the Go vernment. A deta iled acco unt o f the Land RevenueSystem is given in the fo llowing chapter.

If fo r the revenu e from taxatio n we substitu te the to tal receiptso f the Go vernment o f Bu rma from all so u rces, we find that the

Ra te o f To n ,Go vernm ent receives a fractro n o ver 10

Revenue per Capita .

6 pence, British cu rrency, o r 8

Sta tes cu rrency.

In o rder to a rrive at a satisfacto ry method o f estim at'

taxatio n fo r pu rpo ses o f compariso n with o ther co un tries, t e per

capita calculatio n mu st be discard ed,fo r it a ffo rds n o fa ir bas is o f compariso n . It is eviden t that the same per

capita taxatio n m a in o ne co u ntry be extremely low and in

an o ther extremely h . To take an example, it is clear that5 do llars capita wo u ld be a very l

'

ht rate o f taxa tio n in

the Un itege

States, a co u n t in the higlrest stage o f industria land genera l eco n omic deve 0pm en t, where the average ann u a l

income o f adu lt males mu st reach a sum no t less than 500do llarsand probably nearer 750do llars. If we take the average, fo rthe pu rpo se o f o u r illustratio n , at o n ly 500do llars, a tax o f 5

do llars represents bu t 1 r cen t . o f the income . Bu t a tax

o f 5 do lla rs r ca its in t e State o f Pahang, where the ave

income o f t e m e adu lt certa inly do es no t exceed 25 do lla rswo u ld be a very heavy tax, sin ce it wo u ld represent o ne-fifth ofthe income .

There appears to be a n o ther m etho d o f estima ting the wo f taxatio n , which, if n o t perfectly satisfacto ry, will give a

A n A ltern a tive Methodap roxim atio n , and en able us to ga in

o f E stim a ting Taxa tio n .

a a rr rdea o f the relatrve weight o f thebu rden in the vario u s co u ntries which

are to be dea lt with in this Repo rt . This metho d is to take asa standard the ratio o f the to ta l taxatio n to the to ta l va lu e o f

expo rts. To perso ns accu stomed to dealin with fin ancial pro blems in n o n-tro pical co u ntries this metho will, at first glance,appear mo st u ntru stwo rthy . No r co u ld any method be mo reu nsatisfacto ry fo r a co u n try situ ated in Eu ro pe o r in No rthAmerica , fo r in su ch co u ntries the valu e o f ex rts representsbu t a very sma ll fractio n o f the to tal agricu ltu r and indu stria lpro duct . In tro pical co u n tries, however, this co nditio n is en

tirely reversed, the amo u nt o f commodities o f lo cal pro du ce andmanu factu re reta ined fo r home co nsumptio n represen ting buta very sma ll fractio n o f the to tal pro du ct . To pu t the matter

Per Capita F igu res n o

Tru e Ind ex o f Taxatio n .


in a con cise fo rmu la , in n o n-tro pical co u ntries the in tern altrade represents the bu lk o f the eco nomic activity o f the peo ple,in tro pical co u ntries the bu lk o f the eco n omic activity o f the

peo ple is represented by the extern al trade .

It is easy to see why this is the case . The standard o f livingin a n o n-tro pical co u n try is o u t o f all compariso n higher than the

standard in a tro pica l co u n try . If wetake o n ly the three great necessities,clo thing, ho using, and fo o d,— it mu stbe clear to any o ne who has lived in

tropical and in n o n-tro ica l co u ntries that fo r these three items,WhICll represent the bu o f expenditu re fo r a Eu ropean o r an

Am erican , the tro pica l m an expends next to n o thing. In the

co u ntries with which this Repo rt is co ncerned the average va lu eo f a ho u se, all classes o f the po pu la tio n being included, cann o tbe as high as $50: the valu e o f fo o d co nsumed by each rso n

per ann um certa in ly do es n o t exceed $15 ; and the va lu e 0 clo thrng u sed by each rso n in a yea r is pro bably u nder 85 . Wesho u ld in all like rho od be greatly o verestimating the co st o f

living in the Indo -Malayan co u ntries if we assumed that eachperso n 8 nt 85 fo r ho u sing, $15 fo r fo o d , and $5 fo r clo thing,o r a to o f $25 a head fo r all the o rd in a ry n ecessities o f life .

In the abo ve ca lcu latio n I am assuming that this am o u n t o f

m o n ey is actu a lly spen t ; that is to say, that it represents transactio ns between perso ns and in d icates a movement o f mo ney .

Bu t as a matter o f fact , except in u rban areas , the ho u se, thegreater part o f the fo o d, and a co nsiderable share o f the clo thin

are pro vided by the labo u r o f the fam ily, and n o mo vement 0m o n ey o ccu rs.

Witho ut entering in to the qu estio n o f luxu ries, it is qu ite clea rthat, as far as in tern al trade is co ncerned, tro pica l and n o n

In terna l an dtropical

.

co u ntries are o n an entirely differ

E xterna l Trade.

en t basrs. In the fo rmer the m du strres

which supply the people, thro ugh the mediumo f pa id labo ur, with ho using, clo thin

g, an d fo o d, are insign ifi

cant : in the latter the fu rn ishing o f t ese necessities employs a

large pro po rtio n o f the popu latio n , and represents an en o rmo u sinterna l trade .

In the Indo-Malayan co untries nearly the who le o f the mo neywhich is received by the peo ple in retu rn fo r their labo u r— thatis to say, the bu lk o f the mo ney o u t o f which the Governmentdraws rts revenue— d c nds u ltimately upo n the va lu e o f the

expo rt trade . If we ta e Bu rma as an exam ple, it is seen thatthe expo rt o f rice and teak invo lves the employment o f the greater

S tand a rd o f Living in

Tro pica l an d in N o n

tro pica l Cou n tries.


the employed o pu latio n o f the Pro vince, fu rn ishes theirwages, and pro vides t e bu lk o f the mo n ey o n which the Governm ent, directly o r indirectly, levies its taxes.

What is tru e o f Bu rma is tru e o f every tro pical and sub-trop ica lco u ntry in which the mass o f the w e-earn ing peo ple are en

gaged in the pro du ctio n o f expo rt stap es.

In the case o f the Stra its Settlements and Ho ng Ko ng a mo dificatio n o f this theo ry is necessary ; bu t it is a mo dificatio n whicho n ly serves to strengthen the fo rce o f the ma in argument . In

these places there is a comparativelyinsign ificant expo rt o f lo cal

pro du ce and manu factu res, the bu l o f the trade being made upo f the handling o f pro duce in transit . Taking Ho ng Ko as

the mo re striking example, it is evident that the in tern al tr e ofthe Co lo ny is a negligible qu antity . Ninety per cent. o f the

peo ple earn their living in co n nectio n with the great fleet o f shipspassing)thro ugh the po rt ; and their earn ings represent a cha rge

u po n t e valu e o f the go o ds in the ho lds o f these vessels,— handling the cargo es, do cking and repa iring the shi s, feeding and

clo thi the crews, do ing the clerical wo rk in thebanks and co mm erciliFho u ses, which exist o n ly becau se o f the shi ping . In

fact, Ho ng Ko ng exists so lely by reaso n o f its extem relatio ns;and , if the transit trade were fo r an reaso n to cease, six mo nthswo u ld see the Co lo ny deserted . he modificatio n , therefo re,which mu st be made in the general theo ry I have advanced, isthat in places like Ho ng Ko ng and the Stra its Settlemen ts, whichexist chiefly thro ugh a reat transit trade, taxatio n canno t beestimated so lely o n the gasis o f the va lu e o f ex rts, bu tthe valu e o f the to ta l extern a l trade, im po rt an expo rt.Ko ng and the Stra its Settlemen ts, therefo re, are very apt

tratio ns o f the genera l theo ry that in the co u n tries to be dealtwith in this Repo rt the in tern a l trade represen ts a ve smallpro po rtio n o f the eco n omic activity o f the peo le, and tatio n m ay be fa irly estimated o n the basis o f

Pthe value o f the

extern al trade .We m ay n ow appro ach the revenue o f Bu rma from the stand

po int o f the relatio n which it bears to the va lue o f the expo rttrade . Taking in the first place theamo u n t o f taxatio n pro per, it is seen

that in the o fficia l year 1904-05 thetaxatio n ro per o f Bu rm a was , in ro u nd n umbers, Rs .

The to va lu e o f the expo rts o f merchandise from Bu rma inthe o fficial year 1904—05 was Rs. appro ximately, excluding the in ter o rta l trade within the Pro vince . The ratio oftaxatio n to the v u e o f expo rts was as to 100.

Relatio n o f Taxa tio n to

the V a lu e o f Expo rts.


If we n ow take the to tal revenu e o f the Go vernmen t o f Burm a

fro m a ll so u rces, it is seen that the receipts o f the Go vernment

laamo u nted in the ofi cial year 1 904—05

2:“0° °f TM

. to Rs. which, wo rked o u tvera m en t Receipts

m V alu e of E xpo rts .

o n the basis o f the va lu e o f expo rts,gives a ratro o f to 100. The

res°

ven in this and in the recedin ar a h affo rd

fgfl

air viriw o f the relatio n betweegthe Ggovsrnii‘ie

r

ntpfin ances

an d the gen eral eco n omic co nditio n o f Bu rm a . However farthis metho d o f ca lcu latio n m ay fall sho rt o f fu rn ishing an accu

rate acco u nt o f the abso lu te bu rden o f Go vernment fin ance upo nthe wealth o f the peo ple o f Bu rm a , it pro vides a mu ch mo re satisfacto ry basis fo r a com ariso n between the fin ances o f o ne co u ntryand an o ther in Indo alaya than that reached by estimating thetaxatio n per capita .

[SOURCES o r PUBLIC REVENUE .

In the fin ancial acco un ts o f the Go vernment o f Bu rm a the

income o f the Governmen t is described u nder the head Revenu eand Receipts.

” The distinctio n is

m erely o ne o f the so u rce from whichthe income is derived . As it is a dis

tin ctio n which I do n o t ropose to inco rpo rate in the termin o logyof this vo lume, I m ay miss the matter by stating that

“Rev

en u e represen ts that po rtio n o f the receipts o f the Go vernmentwhich accru es in departments m an ed and co n tro lled by Reven u e au tho rities,— Land Revenu e,

a

Cu stom s Revenue, AssessedTaxes, Salt Revenu e, etc . ,

— whilst Recei ts” include all mo ney

°

d in to a Go vernment Treasu ry in satis action o f Go vernm entues,

—'

udicial fin es, receipts from ra ilways, irrigatio n wo rks,scho o l ees, from the sa le o f Go vernm ent ublicatio ns, etc.

Thro ugho ut this chapter, except where t e co n trary is stated ,the wo rd Revenu e” is u sed to indicate the Government Incomeas included in the o fficia l acco u nts u nder the head Revenueand Receipts.

”

In Appendix M,Table II the to ta l gro ss reven u e o f Bu rm a is

given u nder twen ty-fou r heads fo r each o f the ten years 1895-96to 1 904—05 . It is unn ecessary to dealMam H eads o f Revenu e‘

in deta il with each o f these heads, fo rm o re tha n 95 per cen t . o f the ublic reven u e is derived fromten heads, leaving fo u rteen hea s to co ver less than 5 per cent .o f the ss reven u e . The ten heads which r

iperesen t the great

bu lk o the reven ue are the fo llowing : Land venu e, Opium,

Distinctio n betw een

Reven u e an d Receipts.


Salt, Stamps, Excise, Pro vincial Rates, Customs, Assessed Taxes,Fo rests, and Ra ilways. The rem ain in fo urteen heads are enu

m erated in Table I. , Appendix M . the ma in heads enum era ted above, three need n o t be dealt with here, fo r they are the

subject o f extended descriptio n elsewhere in this vo lume— LandRevenue in Chapter XIII . , Fo rest Revenue in Chapter XIV. , andRa ilway Revenu e in the sectio n o f Chapter XV. relating to Ra ilwa s. The o ther ma in heads a re included here .

he reven ue derived under the ma in head Opium representsin fact o n ly a very sma ll pro po rtio n o f the actu al receipts in co n

nectio n with o ium . The principal receiptsfrom opium fall

)

under the heads o f Du ty andLicense Fees u nder the m am head o f Excise (see page The

revenue u nder the ma in head O ium represen ts merely the va lueo f o pium so ld by the Excise e artm ent to licensed vendo rs,who m ay reta il it to perso ns entitle to po ssess it ; n amely, to medica l practitio ners, harm acists, n a tive do cto rs, ta tto o ers, n o n

Bu rmans, and , in wer Bu rma o n ly, to registered Bu rmans.

Deta ils o f the method o f o pium regu latio n are given in Appendix N . The revenu e received u nder the marn head Opiumdu ring the omcial year 1 904—05 was Rs. The figu resfo r the ast ten years are iven in Appendix M .

Sa lt venue rs derived rom an excise du ty o n loca llyman ufactu red sa lt and from customs du t o n impo rted fo rer sa lt.

Sa lt RThe excise du ty o n lo cal ly m an u factu salt is

CVCDIJC .

co llected by levying a tax o n the estimated ca

pacity o f the implements u sed in manu factu re (iro n cau ldro ns o rearthen po ts) . The im o rt du ty is levied o n bo th fo reign sa lt

a nd o n salted fish, the atter fu rn ishing a very small pro po rtio no f the du ty . The rate o f cu stoms du ty o n fo reign sa lt impo rtedin to Bu rma is o ne ru pee per mau nd (82; po u nds avo irdu po is),and the rate o n sa lted fish is six ann as per mau nd . In the

o fficial year 1904—05 the amo u n t o f Salt Revenue in Bu rma wasRs. m ade u o f Rs. excise du ty o n lo ca llyman u factu red sa lt and du ty o n impo rted salt .

The Stamp Revenu e o f Bu rma falls u nder two main heads,Judicial Stamps and No n-judicial Stam ps. To the fo rmer be

lo ng all stamps representing fees levied u nderthe Co u rt Fees Act . These fees are o f two

kinds, ad valo rem fees and fixed fees ; and they are levied o n

variou s do cumen ts issued by o r presented to ju dicialenu e omcers in the Pro vince, su ch as laints, co pies o f ju dgmen ts, probates o f wills, titio ns, ba

'

-bo nds, etc . The feesare stated in deta il in Sche u les I . and II . o f the In dian Stamp

Opium Revenu e .

Stam p Reven u e .


in the two sets o f acco u nts ; bu t n o lanatio n is given in the

acco u nts, and the investigato r is co ro nted with apparentlyco nflicting sta tements in regard to a number o f pom ts upo n

which a precise u nderstanding is most desirable .The Pro vincial Ra tes represent a cess o f 10per cent .

Revenu e co llect io ns in Lower Bu rm a . The rates are co llected

in additio n to the Land Revenue, and theyare devo ted to ex

penditu re o n ro ads, scho o ls,

ho spitals, and general pu rpo ses o f a o cal character. This itemo f revenu e appears o nly in the Lo cal sectio n o f the fin ance repo rts,and do es n o t co ncern the Imperia l and Pro vin cial sectio ns . In

the o fficia l year 1 904—05 the sum rea lised from Pro vin cia l Ra teswas Rs.

The Customs Revenu e o f Bu rma is derived from du ties on

po rts and from du ties o n expo rts, together with some smallmiscellaneo us items . The sums rea lisedfrom impo rt du ties in 1904—05 are shown

in the fo llowing table . The o nly expo rt du ty is that o n rice.

The du ty is 3 ann as per mau nd (82? po u n ds) o n rice expo rtedfrom thePro vince to po rts o u tside o f British India . The sum real

ised from the expo rt du ty o n rice in 1904—05 was Rs.

Pro v incia l Ra tes.

Cu stom s Reven u e.

CUSTOMS DUTY ON IMPORTS, 1904—05 .

The o n ly Assessed Tax in fo rce in Bu rma is the Income Tax,

which is levied u nder the au tho rity o f the Income Tax Act o f 1886as amended to date . Any perso n whose income from all so u rces is less than o ne tho usand rupees

lper annum is exem pt from the

payment o f the Income Tax. here are a number o f o ther ex

emptio ns, am o ngst which the mo st im po rtan t are rents and reve

A ssessed Taxes;Incom e Tax.


nue derived from land which is used fo r cu ltu ral pu rposes andis either assessed to land revenu e o r sfiiect to local taxatio n ,incomes derived from agricu ltu re, salaries o f o fficers and m en

of the military fo rces when the sa la ry do es no t exceed five hundred rupees a mo n th and the perso n co ncerned is employed o n

m ilita ry du ties. Civil servan ts o f the Go vernmen t are liable tothe Income Tax. The rates at which the Income Tax is levieda re as fo llows : o n salaries and pensio ns, if the income amo u nts toRs . per annum, five pies in the rupee ; if the income is lessthan Rs . at the rate o f fo u r pies in the rupee ; o n the profitso f compan ies, five pies in the ru pee o n the who le o f the net profits ;o n interest o n secu rities, five pies in the ru pee, u n less a certifi

ca te is pro du ced showing that the annu al income from all so u rcesis less than Rs. in which case n o deductio n is made, o r,if a certificate is produced showing that the income from all

so urces is less than Rs . in which case the rate is fo u r piesin the rupee ; o n o ther so u rces o f income n o t included in the

abo ve classes at the fo llowing ratesIf the income is assessed at

no t les s than Rs. but less than Rs. the tax shall be Rs. 20Rs. Rs. Rs. as

Rs. Rs. Rs. 35Rs. Rs. Rs. 42

On incomes assessed at Rs. or upwards, five pics in the

r pies in the rupee is equ al to a rate o f per cent . ;

m the rupee is equ al to a rate o f per cent . The to talrevenu e ra ised from Income Tax in the year 1 904—05 was Rs .

which was o bta ined from abou t perso ns.

COST OF COLLECTING THE REVENUE .

Fo r the pu rpose o f estimating the co st o f co llect'

the revenu eof Bu rm a the distinctio n between “

Revenu e” an“Beoci ts”

m u st be reca lled . The expenditu re o f tho se departments w°

ch

distinctly revenu e departments represents the cost o f co llecting the revenu e ; bu t in the admin istrative departments which

no t revenu e departments, in which the receipts accru e o therwise than thro ugh the co llectio n o f revenu e, the expenditu rere resents the co st o f admin istrative wo rk, and cann o t be prpiperlydescribed as the cost o f co llecting the receipts o f tho se e

artm en ts . The fo llowing table shows the receipts and expen°

ture o f the revenu e departmen ts du ring the year 1904-05


RECEIPTS AND EXPENDITURE OF REVENUE DEPARTMENTS , I“

No expenditu re is shown aga inst the head Opium in the Fip

na nce and Reven ue Accounts. The revenue aga inst this headrepresents the sale o f opium to licensed vendo rs. The expenditu re o n acco u nt o f these transactio ns is very sma ll, and is chargedto the Excise Departmen t .

OBJECTS OF PUBLIC EXPENDITURE .

The public expenditu re o f Bu rm a is classed under thirtyheads; and the expenditu re u nder each head fo r each o f the pastten years is given in Table III . , Appendix M, o f this vo lume.

Ten o f these heads re resen t charges inciden t to the co llectio no f revenu e, and have geen dealt with in the recedi section .

Of the rema in ing twen ty heads five m ay be riefly

I

ifism issedRefu nds and Drawbacks, which amo u n ted to Rs. in

1904—05 ; Assi men ts and Compensatio ns, am o u n ting to Rs .

428 ; Interest,E. Po st Office, Rs . represent'

charges pa id by the Go vernment o f Bu rma in res ct o f po s

service in certa in co u nt districts, all o ther po staix

éharges falling o n the Imperial In ian Go vernmen t ; and Famine Relief,Rs . 228 . In regard to the last head it m ay be men tio ned thatBu rma has been practically free from famine, with the exceptio no f the yea rs 1896 and 1897, du ring which famin e co nd itio ns preva iled o ver a sma ll area in Upper Bu rma .

Of the rema in ing fifteen heads ten represent the sa laries an dexpenses o f the ClVil Departments, three co ver Public Wo rks


(Irrigat io n , and Milit and Civil Wo rks) , o ne co vers that po rtio n o f the e nscs o the Sta te Ra ilways which is chargedaga inst the way Revenu e acco unt, and o ne represen tsMiscellaneo u s Civil ChaThe fo llowing ta

r

gi: shows the pro po rtio n o f the public expend itu re which is devo ted to the vario u s objects with which theGo vernment is co ncerned

PROPORTION OF PUBLIC EXPENDITURE DEVOTED TO EACH OBJECT,1904-05.

All the mo re im rtant heads o f expenditu re are dealt within the departm en chapters o f these vo lumes ; that is tothe o peratio ns o f the van ou s departmen ts are described .

head General Admin istratio n comprises the ch o n acco unt

o f the salaries, a llowances, and establishment o f t e Lieu tenantGo vem o r, the Secretaries to Go vernmen t, the Commissio ners o fDivisio ns, and several o ther high o fficials, and certa in o thersmall charges. The charges u nder the head Scien tific and o therMin o r Departments include the cost o f the Veterin ary De art

ment, the Archwo logical De artm ent, Bo tan ical and o ther b

lic Gardens, Experimental u ltivatio n , Public Exhibitio ns and

Fa irs, expenses in co nnectio n with the preparatio n o f Gazetteersand statistica l publicatio ns, with some small charges under sev


eral min o r heads. Under the head Marine are included the salaries and a llowances o f the establishment, the pu rchase o f marinesto res, the base and hire o f vessels, the co st o f light

-ho usesand light-s and some charges u nder min o r heads. Underthe head esiastical are included the sti nd o f the Chu rcho f England Bisho p, the ay o f Chu rch ofEngland Cha llowances to Bisho 8 an ti

,

Priests o f the Chu rch o f Ro me,fo r cemeteries, an miscellan eo us charges. UnderMiscellaneou s Civil Charges the rincipal item is Statio ne andPrin ting, the o ther large heads ing Territo rial and Po

°

ticalPensio ns and Superannu atio n Allowa nces.

The expenditu re u nder Irrigatio n and o ther Public Wo rksand o n Railways is dealt with in deta il in Chapter XV. It issu fficient to n o te at present that mo re than 40 r cent . o f theto tal public e nd itu re in Bu rm a is devo ted to a tio n , Public Bu ildings, ads, and Ra ilways.

CHAPTER xm .

THE LAND REVENUE SYSTEM

REFERENCES.

Baden-Powell, B . H C . I.E . The Land System s o f British India . 8 vo ls.

Oxfo rd , the Clarendo n Press, 1892 . The Burm a system is describedin Part VI. o f Vo lum e II.

Nisbet, John . Burm a under British Ru le—and Befo re. Westm inster.Co nstable. 1901 , 2 vo ls . , pp . 460and 452 .

Lan d Revenue Po licy o f the Indian Go vernm en t . Published by o rder o f theGo verno r-General o f India in Co uncil. Calcutta , Go vt. Press, 1902,pp . 6 29 1 .

Lower Burm a Land Reven ue Man ual, 1901 . Ra ngo o n , Go vt . Press.1001 , pp . 862 .

The Upper Burm a Land Reven ue Man ual, 1905 . Ra ngo o n , Go vt . Press,1905 . pp . 253.

Repo rt o n the Land Reven ue Adm in istratio n o f Burm a . Go vt . Press.

Annual.

Befo re pro ceeding to describe the Land Revenu e System o f

Bu rma , some acco u nt m ay be given o f the enet al princi les upo nwhich the Land Reven ue ohcy o f the (go vernment 0 India isbased . These principles have been embo d ied recently in a

Reso lu tio n by the Go vern o r-General o f India in Co u ncil, datedJan u a ry 16, 1902 ; and it is from this admirable mo nograph thatI have taken the fo llowing pages, omitting a few paragraphswhich do n o t refer to Bu rma , and co ndensing some paragraphswhich refer chiefly to India pro per. The Reso lu tio n is de

scribed in a Prefato ry No te as an au tho ritative expo sitio n o f the

rin ciples o n which the Land Revenue Admin istratio n in India

f“

been based in the past, and by which it will be gu ided in thetu re .

”

LAND REVENUE POLICY .

cil on the 16th of January,

The attentio n o f the Go vernm en t o f India has lately been called , in a specia l

manner, to the subject o f the Land Revenue adm inistratio n o f this co untry,partly by the series o f alm ost unpreceden ted ca lam

anfi

fiof‘

t

‘

fe {fqp‘fg ise. which have in recent years assailed the agricult

ura l popu latio n , partly by a num ber o f representa

tions which have reached them from sympathetic friends o f India . who have

582 THE PROVINCE OF BURMAdevo ted careful study to the above-nam ed pro blem . In the course o f 1900,Mr. R. C . Du tt, fo rm erly Acting Comm issio ner o f Burdwan , addressed to His Excellen cy theVicero y a series o f letters (subsequently publishedin the fo rm o f a bo o k) concerning the Land Revenue system o f the difieren t

pro vinws, and he subm itted certain recomm enda tions as to future po licy andaction . At a little la ter da te the Secretary o f Sta te transm itted to the Go vemm ent o f India a m em o rial signed by certain retired oficers o f the Indian CivilService, fo rm ula ting a so m ewha t sim ila r list o f suggestio ns.

2 . The Go vernm en t o f India welcom ed the Oppo rtunity thus afforded to

them o f instituting renewed inquiries in to a m atter tha t has, fo r m o re than a

cen tu ry, been the subject o f anxio us discussio n . The well-being o f the agri

cu ltu ra l com m un ity in India , constitu ting as it does so o verwhelm ing a pro

po rtio n o f the en tire popula tio n o f the Indian continent, and contributing so

la rge a quo ta to the Indian reven ues, cann o t fail to be to the Go vernm ent a

m a tter o f the m o st in tim a te co ncern ; no r can it be denied that upon the incidence o f the land reven ue co llectio ns m ust the pro sperity o f tho se classes in

a grea t m easu re depend . The question m ay be recognised therefo re as o ne

o f the highest na tio nal im po rtance, transcending the sphere o f party o r seetio na l co ntro versy, and dem anding at o nce the m ost exhaustive scrutiny andthe m o st liberal trea tm en t . When further it appeared that the main con

tentio n subm itted to the Go vernm en t by certain o f its critics was that the in

tensity and frequency o f recen t fam ines are largely due to poverty caused byo ver-assessm en t— a co ntentio n the gravity o f which canno t be disputed , see

ing tha t it is tan tam o un t to an arraignm ent o f the po licy tha t has been pursued by successive Indian adm inistrations fo r an entire century— and whenthis genera l propo sitio n was accom panied by a series o f deta iled allegatio ns

as regards the system o f assessm ent in vogue in the vario us parts o f the co un

try, it seem ed to the Go vernm ent o f India that the o ppo rtunity sho uld no t be

lo st o f defin itely exam in ing the gro unds fo r these assertio ns; and the letters

abo ve referred to were acco rdingly referred to the Loca l Go vernments fo r

their co nsideratio n and repo rt. Their replies have been received and are

annexed to this Reso lutio n }? The Go verno r-General in Co uncil is gratefu l

fo r the labo ur which has been bestowed upo n their preparatio n , and he ho pesthat in the co m prehensive review o f land reven ue po licy thro ugho ut Indiawhich has thereby been o btain ed m ay be fo und a co rrective to m any curren tm isappre

hensio ns an d a so urce o f m o re trustwo rthy knowledge in the future .

3. On the pres en t occasio nhe is, however, less co ncerned with the individ

ual sta tem en ts o r m issta tem ents that m ay have been m adewith regard to par

ticu lar areas— the replies o f the Lo cal GovernmentsA lleged Con n ectio n which showthat an im perfect acquaintancewith factsbetw een Reven ue

has been the so urce o f m uchco nfusion and misunderPOliCY “a d F am ine .

standing— than heiswith the largerquestionsafiecting

ur land revenue po licy

necessary to discusca le o f assessm ents

effects o f clim atic di

ONo t m o du sd in thb volume.

584 THE PROVINCE OF BURMAthat, had such a po licy been carried in to effect 40years ago , India wo uld

have been spared tho se m o re dreadfu l and deso lating fam ines which we havewitnessed in recent yea rs.

”It is a lso sta ted by the latter in his letter upon

Lan d Settlem en ts in Bengal that in consequence o f the Perm anent Settlem en t

in tha t pro vince the cu ltivato rs are m o re pro spero us, m o re reso urcefu l, and

better able to help them selves in yea rs o f bad harvest, than cultivato rs in anyo ther part o f In dia , that agricu ltural en terprise has been fo stered , cultivatio nextended , and private capita l accum u lated , which is devo ted to usefu l indus

tries, and to public wo rks and in stitu tio ns. The hypo thetica l fo recast abo vereco rded is no t rendered m o re plausible to the Go vernm en t o f India by theircom plete inability to indo rse the accom panying allegatio ns o f fact . Benga l.and particu larly Eastern Bengal, po sses ses exceptio na l advan tages in its fer

tility, in its co m pa rative imm un ity from the vicissitudes of clim ate to which

o ther pa rts o f the co un try are liable, in its excellen t m eans o f comm unica tio n ,

in its en joym en t o f a practica l m o no po ly o f the pro ductio n o f jute, and in thegenera l trade and en terprise which radia te from its capital city. Bu t neither

these advantages no r the Perm anent Settlem en t have availed to save Bengalfrom serio us dro ught when the m onso o n failu re, fro m which it is o rdinarilyfree, has spread to tha t part o f In dia .

7 . It is, however, to the tem po rarily settled districts tha t the bulk o f criticism has been directed , and to this branch o f the subject the Go verno r-General

in Co uncil will n ow turn . The two subdivisio ns$1“ Two Classes o f

o f this ca tego ry will be successively examined ; theem po ra ry Settle

m en ts Z em inda rizem m darrtracts (m som e pro vrnces ca lled m a lgu zarr

and R’

yotw a ri.and ta lukdarr) , where the landlo rd pays the landreven ue to the Sta te, whether he cultivates the land

himself o r by m ean s o f ren t-paying tenants ; and the ryo twari tracts, wherethe cu ltivato r pays directly to the Sta te.

[Paragraphs 8—13 o f the Reso lu tio n relate to the zem indari tenu re, which

is the prevailing fo rm o f land tenu re in the Central Pro vinces, the No rthwestern Pro vin ces and Oudh, and the Pu njab . The general effect o f this

po rtio n o f the Reso lu tio n is that in the zem indari tracts, where the landlo rdpays the land reven ue and the Sta te do es n o t co llect directly from the cu lli

vato r-tenant, it had been the n ative custo m fo r the Sta te to appropriate as

its sha re o f the net ren t paid by ten an ts ten-eleven ths, leaving o ne-eleven th

as the sha re o f the landlo rd ; tha t by Regu latio n H . o f 1793 the Go vern m en t

o f In dia fo llowed the indigen o us custo m ; tha t they so o n began to m o derate

the severity o f the practice ; and that at the presen t tim e, altho ugh the standard o f 50per cen t . o f the net assets has nowhere been laid down as the fixed

and im m utable sta ndard fo r the Go vernm en t sha re, there has been and is

a gro wing ten dency to appro xim ate to it, and tha t in special circum stances

a very m uch lower share is taken . It is fu rther no ted tha t, as far as the cu lli

vato r-tenant is co ncerned , his interests requ ire pro tection against the land

lo rd in at least as great a degree as tho se o f the landlo rd require pro tectionagainst the Go vernm en t ; and tha t the Go vernm en t has already taken steps

to safegu ard the in terests o f the ryo ts, and is anxio u s to go m uch further inthis direction . ]

THE LAND REVENUE SYSTEM 585

14. The Go verno r-General in Co uncil now passes to the consideration o f

tho se parts o f the co un try where, under temwrary

ingested

age

sfif

tgl

: settlem en ts, the ryo twari o r peasant pro prietarym en t

’s Revenu e td fo rm o f tenure prevails, and where the cu ltivato r

be a defin ite Share Pays directly to the Suite The Principal illustra

o f Gross Prod u ce .

tio ns o f this ca tego ry are the grea ter parts o f the

Presidencies o f Madras an d Bo m bay, and the

16 . The Go vernm ent o f In dia believe it to be an en tirely erroneo us idea

that it is either possible o r equita ble to fix the dem and o f the Sta te at a definiteshare o f the gro ss pro duce o f the land . There isgrea t practica l diflicu lty in ascertain ing what the

g:mfieglgfeggzt average pro duce is. It is depen den t upo n a num bershou ld be fixed a t

o f varying facto rs, such as the in dustry and reso u rcea Share o f the o f the cultivato r, the nature o f the crop, the capac

Gro ss P rodu ce .ity, security . and situatio n o f the ho lding, and the

chance o f the seasons. The sha re o f the gross

pro duce which a cro p can affo rd to pay m ust sta nd in clo se rela tio n and in

inverse pro po rtio n to the am o un t o f expenditure which has been required togro w it, and this will vary very greatly, fo r instance, in the cases o f sugar

cane and o f whea t . In zem indari districts, acco rdingly, ren ta l value, andno t pro duce, has fo r the last fifty years been ado pted as the basis o f assess

m en ts, altho ugh the la tter have comm only been checked by co m parison withpro duce, with the resu lt, as a rule, o f showing that, judged by tha t standard ,

they were unreasonably low. In the ryo twari pro vinces o f Madras and

Bu rm a , the attem pt has been m ade to fix asses sm en t rates in acco rdance

with pro duce, bu t the ru les giving effect to this principle fence it ro und

with so m any qualifica tio ns as practica lly to invo lve its abando nm en t . It

is n ow nearly fo rty yea rs since the alternative standard o f half the net

pro duce was in tro duwd in Madras, the reaso n being that the gro ss pro ducestandard , while it favo ured the m o re fertile, pressed with extrem e severityupon the po o rer lands. But even the standard thus adopted has no t beenwo rked up to in practice . There and elsewhere the net pro duce has beenvalued at m uch less than the curren t m oney rates, the o u t-tum per acre

deduced fro m crop experim en ts has been no to rio usly un derestim ated , and

liberal deductio ns have been m ade fo r unprofitable cu ltivation , distance from

ma rkets, and vicissitudes o f seaso n , so that the rates in actual use fo r

assessm en t are considerably below the nom inal share . There has been a

sim ilar reduction in the theo retica l m easure o f assessm en t, which is also o ne

half o f the net pro duce, in Bu rm a ; and the last assessm en t repo rt received

fro m the Han thawaddy district shows that the assessm en t actu ally immsed

fell sho rt o f a qu arter (n o t o ne-ha lf) o f the net pro duce by nea rly 20per cen t .The truth is that assessm en t o f land reven ue is subject to so m any com plica tedand varying co nditions that any attem pt to reduce it to an exact m athem atical

pro po rtio n either o f gro ss o r o f net pro duce wo u ld no t o n ly be im practicable,but wo u ld lead to the placing o f burdens upo n the sho ulders o f the peo ple,from which. under a less rigid system , if sym pathetica lly adm in istered , theyare exem pt . No r m ust the influence o f the perso nal equation be igno red .

Im pract icability o f

586 THE PROVINCE OF BURMATho se who are fam iliar with the realities o f m m en t kn ow well that am o ngSettlem en t Officers there is a growing inclination towards leniency o f assessm ent. and that this spirit is enco uraged by the avowed po licy o f Go vernm m t,

o f the co nsiderateness o f which the pro gressive reduction o f the Sta te dem andalready indicated affo rds conclusive pro o f.

The m o re the oflicers o f Go vernm en t kn ow o f the peo ple, and the m o re

intim ate their m u tu al relatio ns becom e, the less likeliho o d is there o f severityin the en fo rcem en t o f public dues. In no oflicial relation do es a m em ber

o f the Public Service com e in to such clo se co n ta ct with the peo ple as in

Settlem en t wo rk ; and it cann o t be his desire to aggrieve tho sewhom he is spen ding som e o f the m o st labo rio us yea rs o f his life, o r to

initia te a Settlem en t which, after a sho rt in terval, will break down . Everyn atu ral instinct and every recent injunctio n o f the Suprem e Go vernm en t

u rge him to reaso n ableness and m o deratio n

17 . No thing, indeed , can be m o re clea r than tha t, while the net pro duce

ru le itself calls fo r, an d is habitua lly subject to , m o dificatio ns in the inter

est o f the cu ltivato r, the gro ss pro duce stan da rdIts Efl

'

ects If A do pted .

recomm ended by the m em o rialists wo u ld , if sys

tem atica lly applied , lead to an increase o f assessm en ts a ll ro und . The Be

po rt fro m the Central Pro vin ces shows tha t the pro po rtio n to pro duce o f the

gro ss ren ta l ranges from o ne-sixth to o ne-fo urteenth, and tha t the en fo rce

m en t o f any such standard wo u ld do uble the liabilities o f the ryo ts. The

Bengal Repo rt gives sta tistical reaso ns fo r believing tha t ren ts are generallym uch below o ne-fifth o f the gro ss pro duce, and indica tes tha t ryo ts o n

Go vernm en t tem po rarily settled esta tes a re, judged by this standard, bettero ff than under pro prieto rs with a perm anen t settlem en t . The Madras replysays that, “ if Go vernm en t to o k o ne-fifth o f the rea l gro ss pro duce fro m

its ryo ts, it wo u ld fu lly do uble its presen t lan d reven ue, exclusive o f cesses,

bu t in clusive o f the to ta l charge fo r wa ter .

”In the ryo twari tracts o f the

Pun jab the pro po rtio n ta ken by Go vernm en t nowhere exceeds o ne-fifth o f

the gro ss pro duce, an d is m o re o ften o ne-seventh o r o ne-eighth, o r even

less . Sim ilar co nclusio n s are bo rne o u t by the Repo rt o f the recen t Fam in eCom m issio n , in which it is sta ted , as the result o f specia l inqu iries, that inthe Cen tra l Pro vinces the incidence o f land reven ue is less than 4per cen t .

o f the average va lue o f the pro duce, tha t in Berar it is abo u t 7 per cent . , in

Ajm er abo ut 10per cen t . , in the Hissar district o f the Pun jab 3} per cen t

in o ther parts o f the Pun jab 7 per cen t . , except in the Delhi district, whereit is 10per cen t . ; in the Deccan pro bably abo ve 7 per cen t . , in the PanchMaha ls 5 per cen t . ; and in Gujara t a lo ne (where the pro fits o n cultivatio n

a re very high) 20per cen t . ; o r the equ iva len t o f the o ne-fifth pleaded fo r in

the m em o ria l . Sin ce then it has been co nclusively established that, underthe existing practice, the Go vernm en t is already taking m uch less than it isnow invited to exact, and sin ce the average rate, so fa r from showingin clinatio n to enhancem en t, is everywhere o n the downward grade, the

Go verno r-Genera l in Co uncil is un able to accept a pro po sa l which co uld

o n ly have co n sequences the very o ppo site o f tho se which are anticipa ted byits autho rs.

18. The next recom m endatio n to which the a ttentio n o f the Go vernm ent


o f India has been drawn is tha t no term o f settlem ent in tem po rarily settleddistricts sho u ld be fo r a sho rter perio d than 30

af

isle

tzt

‘izn en t yea rs. The histo ry o f settlem en ts m ay briefly

o f 30 yea rsbe sum m arised as fo llows. In Bo m bay thethirty yea rs’ term was intro duced by the

Co u rt o f Directo rs so far back as 1837 . From there it was extended to

Madras and the No rth-Western Pro vinces, where it has been the sta ndard

perio d fo r the last ha lf centu ry . The sam e principle was fo llowed in a n

extensio n o f the Orissa Settlem ent in 1867 , and in co nfirm ing m o st o f the

settlem ents m ade in the Centra l Pro vinces between 1860and 1870. Bu t it

never cam e into general use in the Pu njab, where, in the greater part o f the

pro vince , the sho rter term o f twenty yea rs has been the recognised ru le .

The ques tio n was exhaustively exam ined in 1895 , when it was finally decidedby the Secreta ry o f Sta te tha t 30yea rs sho u ld co ntinue to be the o rdina ryterm o f settlem en t in Madras, Bom bay, and the No rth-Western Pro vinces,tha t in the Pu njab twenty yea rs sho u ld be the general ru le (thirtyyears being adm itted in som e cases) , and in the Central Pro vinces twen tyyears a lso . A thirty yea rs’ term has been adopted fo r the recent re

settlem en t o f Orissa . In backward tracts, such as Burm a and Assam , a nd

in exceptio na l circum sta nces such as exist in Sind , sho rter term s are perm itted .

Co n sid era tio n sThereaso nsfo r this differentia tio n are fam iliar a nd

wh ich d eterm ine theo bvio us. Where the la nd is fu lly cu ltivated , rents

Term o f Settlem en t .fair, and agricu ltu ra l pro ductio n n o t liable to vio

lent o scilla tio ns, it is suflicien t if the dem an ds o f

Go vernm en t are readju sted on ce in thirty years, i .s. , o nce in the [Beth e o f eachgeneratio n . Where the oppo site co nditio ns preva il, where there are m uchwaste land , low ren ts, and a fluctu ating cu ltiva tio n , o r again where there is a

rapid developm en t o f reso urces owing to the co nstructio n o f ro ads, railways, o rcan a ls, to an increase o f po pu latio n , o r to a rise in prices, the po stpo nem en t

o f re settlem en t fo r so lo ng a perio d is bo th injurio us to the peo ple, who are

unequa l to the strain o f a sharp enhancem ent, and unju st to the genera l taxpa yer, who is tem po rarily deprived o f the additional reven ue to which he has

19 . It may fu rther be po in ted o u t tha t m any o f the o bjectio ns at o ne tim e

urged to revisions o f settlem en t have beco m e, o r are fast becom ing, o bso lete .

The pro cesso f res ettlem en t itself is m o re rapid and

P ro ced u re Ren derinless disturbing than was fo rm erly the case . Where

Re-sett lern en ts lessg the res ettlem en t o f a district thirty years ago lasted

Distu rbing .

fo r six o r eight years, thewo rk is n ow, in a large dis

trict, usu a lly com pleted in abo ut fo u r yea rs and

oflen in less. The im pro vem ent in the village reco rds, and their punctu al co rrection and m ain tenance up to date, have to a large exten t obviated the neces

sity fo r deta iled surveys, and fo r tho se local inquiries by subo rdin ate o flicers

whichwere in fo rm er tim es a fruitfu l so urce o f ha rassm en t and exto rtio n to the

agricu ltu ra l comm unity . The aim o f the existing po licy is to exclude u nder

lings fro m a ll co nnectio n either with the wo rk o f assessm ent o r with the prelim inary investigatio ns lea ding up to it, and to devo lve upo n the Settlem en t

Oficer an d his gazetted assista nts all the nego tiatio ns with the peo ple. The

Im provem en ts in

5 88 THE PROVINCE OF BURMA

Go vernm en t o f In dia and the Lo ca l Go vernm en ts will always be ready toca rry this po licy to further develo pm en ts, their o bject being to sim plify them ain ten ance, co rrect and up to date, o f the village papers, an d thereby to

secu re an au then tic reco rd o f the rights and privileges o f the people, as well

as a trustwo rthy instrum en t fo r the speedy determ inatio n o f the fair claim s

o f the Go vernm en t o n the land .

[Paragraph 20dea ls with the ques tio n o f the exem ptio n o f im pro vem en ts

fro m asses sm en t . It is po in ted o u t tha t, tho ugh this principle finds n o sup

E xem tio n o f po rt in the histo ry o f India under native rule, it has

Im pt ogem en tsbe

pn accepted by

chhe Go vernm en t o f India

}and tha t

ru es securing su exem ptio n are now in o rce o verfrom A ssessm en t .

a grea t part o f India . The Go vernm en t o f India in

tends to take the who le m atter in to further consideratio n , in co nsulta tio n withthe Lo ca l Go vernm en ts, with a view to fram ing rules tha t m ay stim ula te the

expenditu re o f private capita l upo n the im pro vem en t o f the land , and secu re

to tho se who profit by such o ppo rtunities their legitim ate reward . ]21 . The questio n o f the effect upo n the dom estic life o f the comm unity o f

lo ng as against sho rt settlem en ts has been the subject o f m uch discussio n . It

m ay be regarded as certain that long-term settle

a

E

g

fl

air‘

igto

Sliho

r

‘

igszztle m en ts lea ve m o re m o ney to the people, however

m en ts in In creasinglarge be the reven ue enhancem en t at the close

. On

Reso u rces o f thethe o ther hand , sho rt-term settlem en ts, whrch a re

Peo ple .

the fam iliar practice o f NativeRu lers,excite lessd is

co nten t, when no t asso ciated with inquisito ria l proceedings. An m crease o f liabilities which co m es o nce in a generation is sa id

by so m e to be m o re acu tely resen ted than o ne which has been rendered fa

m iliar by m o re frequen t repetitio n . Upo n this po in t it is diflicult an d perhapsunnecessary to pro no un ce : attention sho uld , however, be ca lled to a co n

cessio n m ade by the Go vernm en t with a view to reducing its own share o f

the pro duce, and leaving m o re to the landho lder . Fo rm erly the basis o f

a ssessm en t was the anticipa ted average yield o f the lan d during the com ing

period o f settlem en t . Now it is the actua l yield at the tim e o f assessm en t,

so tha t the landown er en joys to the fu ll any new advan tages tha t m ay accrue

either from his own o u tlay o r fro m o u tside circum sta nces, in the in terva l be

fo re the next revisio n is m ade . Assessm en t upo n actu al, as distinct fro m

pro spective, assets has thus beco m e a ca rdin a l principle o f the land reven ue

po licy o f Go vernm en t22 . In the fo rego ing paragraphs a partia l an swer has been given to the

next prayer o f the m em o ria lists that in ryo twari tracts there sho uld be no

increase in assessm en ts except in caseswhere theland has in creased in va lue, ( 1 ) in co nsequence o fim pro vem en ts in irrigatio n wo rks carried o ut at

Su ggested Lim itatio n

o f Go vernm en t

Enhan cem en ts to rise

in V a lu e Du e to (r)the expense o f Go vernm en t ; (2) on accoun t o f a

Sta te Im provem en ts,rise in the va lue o f pro duce, based o n the average

(3) R ise in Prices prices o f the thirty years next precedmg such re

vrsro n .

”The en tire co n tention will n ow be ex

am ined . The principle tha t the Sta te in India has a right to share in the

pro duce o f the land ca rries with it the right to share in any increm en t o f the


pro duce o r its value. In the case o f increm en ts resulting from the expen diture

of private labo ur o r capital, this right, as has a lready been po in ted o ut, has

been altogether waived in som e pro vinces, and m aterially lim ited in o thers.

But it can scarcely be contended tha t such a surrender sho u ld equally applyto im pro vem en ts pro duced by the growth o f popu lation , by the gradua l deveh pm ent o f the co un try, by the in tro ductio n o f new staples o r by an increasein the productivity o f the so il and in the value o f its pro duce, m o re particu larlyif the latter are them selves the result o f an expenditure upon irrigatio n o r co m

m un ication s that has been incurred by the Sta te . The co ncessio n to the

landlo rd o r the ten ant o f a com plete m o n o po ly o f the profits o f all im pro ve

m ents o f the so il in perpetu ity, whether created by him self o r n o t, wo u ld be a

doctrine no t m erely eco n om ica lly un so und , but witho u t any fo un datio n in

native custo m o r any precedent in histo ry . Whatever be the case as regards

aem indari districts, it is now, however, u rged that in ryo twari areas n o gro undo f enhancem en t but a rise in price sho u ld in fu ture be allowed . Atten tio n

has a lready been ca lled to the lim ita tio n tha t has been placed by Go vernm en t

upon the discretio n o f its ofi cers in respect o f changes in land classification

as a possible basis o f enhancem ent . In Bom bay no change in a classificatio n

o nce definitely accepted is perm itted by the law . In Madras, tho ugh theGovernm en t o f India , acting under the instructio ns o f the Secretary o f Statein 1885 , have declined to give a pledge against fu ture revisio ns o f classifica

tio n , they have intim ated their co rdial accepta nce o f the principle that theexisting classifica tio n , if fo und to be in the m ain equitable, shall, o n resettle

m ent, no t be disturbed . In these circum sta nces, to deny the right o f the Sta teto a share in any increase o f values except tho se which co uld be inferred fromthe general tables o f price sta tistics— in itself a m o st fallacio u s and partia l

test— wo uld be to surrender to a num ber o f individuals an increm ent whichthey had no t them selves earned , but which had resu lted , partly fro m the o u t

lay o f Governm ent m o ney o n great public wo rks, such as canals and railways,partly from the genera l enhancem ent o f values pro duced by expanding re

23 . The co ncluding propo sa l, which it is the du ty o f the Go verno r-Genera lin Co uncil to exam ine, and which , in slightly different shapes, finds a place

in bo th m em o rials, is that no cesses sho u ld be im po sedmans: {land o n the rental o f land , except fo r purpo ses directly benefit

ing the land , and tha t a lim it sho u ld be fixed beyo ndwhich it m ay no t be perm issible to surcharge the land tax with lo ca l taxatio n .

These ceases which are levied fo r the co nstructio n and repair o f ro ads, the

upkeep o f scho o ls and dispensaries, and o ther sim ilar duties apperta ining toLoca l Go vernm ent Bo ards, are genera lly assessed o n the assets o r renta l

value, since the land revenue wo u ld , in m any pro vinces, be an unfair basis o f

distributio n . Bu t befo re go ing into this questio n , the Go verno r-Genera l in

Co uncil desires to reco rd an em phatic dissent from the o pinio n tha t prim a ryeduca tio n is no t a proper object o f lo ca l taxa tio n , and tha t such taxatio nsho uld be lim ited to objects directly co nnected with the land . The aim o f

lo cal taxa tio n is the benefit o f the comm unity, and the spread o f elem enta ryeducatio n am o ngst the cu ltivating classes is the su rest preventive o f the care

lessness which allows so large a pro po rtio n o f the increased value that settled


Go vernm ent and im pro ved comm unica tio ns have given to the pro duce o f

agricu ltu ral industry, to slip thro ugh the fingers o f the peo ple .

24. In the ryo twari pro vinces o f Bom bay and Madras and in Co o rg the

incidence o f the Lo ca l Ra tes (fo r ro ads and scho o ls) is precisely tha t in fo rceP resen t In ciden ce

in Bengal (Q per cent . o n.

the ren ta l) . This co m

o f Lo ca l Rates parrso n invo lves the assum ptio n tha t ryo twarr reven u eis the equiva lent o f rent ; bu t, as a m atter o f fact, the

extent to which sub-letting prevails in ryo twari pro vinces indica tes tha t therevenue is substa ntially below the renta l va lue, and the Loca l Ra tes a re co n

sequently below the Bengal level . In Lower Burm a the Lo ca l Rates am o u n t

to 10a nd in Assam to per cent . o n the ryo twari revenue . Tho ugh highertha n elsewhere, they a re within the m axim um suggested in the m em o rial .

The genera l co nclusio n o f the Go vernm ent o f India is that there is no

reaso n fo r thinking tha t lo ca l taxa tio n , if pro perly distributed , is o n the who le

Genera l Co n clu sion seither o nero us o r exces sive, while, as a

genera l

a s to B u rden o fru le, it a lready fa lls sho rt o f the lim it whrch the

Loca l Taxa tio n .

m em o ria lists wo u ld pro po se to fix. Bu t there a re

gro u nds fo r suspecting tha t the distribu tio n is o ften

u nfair ; and that the la ndlo rds shift o n to the tenants tha t share o f the burdenwhich is im po sed by the law upo n them selves . In the present backwa rd co n

ditio n o f so m any o f the peo ple, it is no t po ssible effectively to redress this injustice ; and the questio n presents itself whether it is no t better, as o ppo r

tu nities o ccu r, to m itigate im po sts which are m ade to press upo n the cu lti

va ting classes m o re severely tha n the law intended . The Go vernm en t o f

India wo u ld be glad to see their way to o ffer such relief .27 . The Go verno r-Genera l in Co uncil has now reviewed the particu lar sug

gestio ns o f Mr. Du tt and the m em o ria lists . There rem ains to be n o ticed the

underlying idea by which they have a ll alike

Rfiza rl

zd

c

l

gxam r

tna tro r;

o r been a nim ated , a nd which, in so m e pa rts

R evgre

m e Aggzsszznzs o f the fo rm er’

s writings, has fo u nd definite

w ith the Fam in e-resistingexpressro n . It rs the theo ry tha t the am o u nt

R esou rces o f the Peo ple .

o f the la nd revenue taken by the Go vemm ent o f India , in o ne fo rm o r a no ther, fro m

the peo ple is m a inly respo nsible fo r fam ine, with its co ro llary tha t , were thea ssessm ents dim inished , fam ine wo u ld be less frequent, o r that a t least , whenthey do o ccur, they wo uld cause infinitely less su ffering . The Go verno r-Genera l

in Co u ncil do es no t believe that co u ntena nce to this theo ry ca n be derivedeither fro m the reco rded facts o f histo ry, o r fro m the circum sta nces o f the present day. The evidence tha t has been adduced in this Reso lu tio n testifies to a

pro gressive reductio n o f assessm ents, extending thro ugho u t the last centu ry,

a nd beco m ing m o re instead o f less active du ring its seco nd ha lf. If then theseverity o f fam ine be pro po rtio na te to the weight o f assessm ents, the fam inesm the ea

rlier pa rt o f the nineteenth centu ry o ught to ha ve been inco m pa rablym o re serro us than towa rds its clo se ; whereas the co n tentio n is fam ilia r tha tthe reverse has been the case . Aga in , the co ntentio n tha t in recent fam inesthe pa rts o f Indra that su ffered m o st severely were the pa rts t

hat were m o st

highly assessed , finds (with the exceptio n o f Gu ja rat, which had no t beensen o usly fam ine-stricken fo r a century a nd was so ft a nd u nprepare d ) n o su p

592 THE PROVINCE OF BURMAwill also dem o nstrate that the great m ajo rity are no t ryo ts , bu t la bo u rers o nthe land , who m the land revenue assessm ent practica lly in no way afiects.

81 . It is no tewo rthy that the theo ry which has here been exam ined , m eets

with no enco uragem ent at the hands o f the lates t expert bo dy that has inquired into the facts o f the case, viz.

, theTheo ry o f Co n nect io n Fam ine Comm issio n o f 1901 . After sta ting

Lan d Revenu ewhat was, in each o f the pro vinces visited

am ines rej ected by b th th f th land uFam ine Com m issio n , 1 901 .

y em ,

.

3,9m sure e reven e

o n the so rl— rn figures whrch have a lreadybeen cited— they co ncluded by saying tha t except in Bom bay, wherethey regarded it as fu ll, the incidence o f land revenue is low in m o derate

years, and tha t it sho uld in no way, per as, be the cause o f indebtedness.

It is unnecessary, o n the present o ccasio n , to discuss what are the seco ndarycauses o f fam ine —fo r as to the prim ary, there can be no dispute

— and o f the

po verty and indebted ness which fam ine brings in its train . But it is m a nifest

tha t any o ne who shu ts his eyes to the industrial a nd eco nom ic fo rces that are

a t wo rk in India at the present tim e, and tha t are patent upo n the su rface o f

agrarian life, who do es no t take into acco u nt the ever-increa sing su bdivisio no f ho ldings (arising from the land-hu nger o f the peasa nt populatio n and the

inveterate relucta nce o f the ryo t to m o ve even to the sm allest distance from

his nata l place) , the decline o f industrial occupa tio ns o ther than agricu ltu re,the rack-renting to which tenants are subjected by the m o re inco nsiderate

class o f landlo rds and especially by m iddlem en o f vario us degrees, the usu rio us

ra tes o f interest dem anded by the m o ney-lending class, the specu la tive ex

penditure upo n litigatio n , the pro neness to extravaga nce o n festiva l o cca

sio ns, and the num ero us paym ents, in the fo rm o f petty bribes, am o ng the

ryo ts them selves , bu t who co ncentra tes his entire gaze upo n o ne aspect a lo ne

o f their po verty, will carry away a m o st disto rted impressio n bo th o f the m al

ady which he has set him self to diagno se, and o f the rem edies which it is inthe power o r is the duty o f Go vernm ent to apply.

[Paragraphs 82—37 o f the Reso lu tio n dea l with three po ssible cau ses o f

ha rdship in co nnectio n with Land Revenue assessm en t : 1 . Large and su dden

Three Po ssibleenhancem ents o f the revenue dem and , 2 . the

C au ses of H ard shipexactio n o f a fixed dem and where the va lue o f

pro duce fluctu a tes, a nd 8 . the need o f m eetinglo ca l deterro ratio n with prom pt relief . In regard to the first po int it is no tedtha t a m an who has, under a thirty-yea r settlem ent, been paying Rs .

as Revenue, representing fifty per cent . o f his assets, will be greatlyd issatrsfied if o n the o ccasio n o f the new settlem ent he is called o n to pay Rs.

2 000 La d8 8 n Revenue, even tho ugh the larger sum represents bu t fo rtyseven per cent . o f his present assets, since a m an will lo o k m o re to the actual

{09 19 988 .

Of his obligatio ns tha n he will to the arithm etica l sta ndard s byit rs Justified o r determ ined . On the seco nd po int the Reso lu tio n sa ys

In theo ry the Go vernm ent revenue represents the sum tha t m ay fairly

be dem anded o n an average o f seaso ns, and it is assessed in the belief thatltivato rswill save fro m the su rplu s o f go o d years to m eet the deficit in bad .

It ‘3 m am fest, however, tha t, in tracts where the cha nces o f a bad ha rvest


are high, it m ust be exceedingly difficu lt to m ake allowances fo r cro p failure

in fram ing the assessm ent rates. And it is a lso clea r that the agricu ltural

classes have no t, as a ru lc, yet learnt to regard a go o d harvest, no t as an occa

n’on fo r la rger expenditure, bu t as a m eans o f insurance aga inst failu re o f

crop . In truth, to a po o r fam ily a sho rt harvest m ust be a severe ca lam ity.

m assessm ent m ay abso rb bu t a sm all share o f the gro ss pro duce o f its land .

But its circum stances depend o n the net pro duce, o n which the assessm ent

is in higher pro po rtio n , and it is obvio us that o n inferio r land a substantialcy in the o utturn m ay leave no net pro duce whatever, so tha t (in the

absence o f savings) the assessm ent can o nly be paid by bo rrowing o r bystinting the necessaries o f life . When such a deficiency is frequent, the rigid

dem and o f the land revenue m ust add very m ateria lly to the hardshipsendured by a po o r and uneducated people.

In tracts where great variatio ns from the average o f pro duce are no t veryfrequent, such a dem and m ay be suitable eno ugh, its sim plicity and educative

efl’

ect com pensating fo r the hardship that m ay be felt in individual cases.

But where the pro duce o f the land rs liable to grea t and frequent fluctuatio ns

om ng to failu re o f irrigatio n o r vicissitu des o f seaso n , there is reaso n to

apprehend that a fixed assessm ent m ay ruin peo ple befo re it teaches them .

In rega rd to the third po int the Reso lu tio n saysIn a co untry o f the size and diversity o f India exceptio ns m ust o ccur to

the genera l ru le o f agricu ltural progress, and lo calities are to be fo u nd wherethe co nditio ns are tho se o f actual deterio ratio n . The Go verno r-General in

Co uncil has in m ind no t o nly the lo sses o f popu la tio n and o f pro duce whichare the unavo idable co nsequences o f severe fam ine, bu t the circum sta nces o f

tract and villages which lo se gro und owing to such special causes as the effect

of decim a ting epidem ics o f m a larial fever o r o ther co nditio ns, whether co n

useted o r no t with vicissitudes o f seaso n . Fo r som e yea rs past the Go vernment o f India have insisted upo n the im po rta nce o f the ea rly detectio n o f

of loca l deterio ratio n , and have comm itted to Pro vincia l Departm ents o f Land

Reco rds and Agricu lture the co nduct o f system atic inqu iries to this end . But

the info rm a tio n thus co llected has no t always been fu lly utilised , and thereln ve been cases in which a reductio n o f revenue was no t granted till the

troubles o f the peo ple had been aggravated by their effo rts to pro vide the fu llfined dem and . It is no do ubt true that any a lteratio n o f the assessm ent is in

conflict with the term s o f the o rigina l co ntract, by which the landho lder hasundertaken a liability fo r lo ss in return fo r an expecta tio n o f profit . But in

th'

n m a tter the interes ts o f the Go vernm ent are identical with the interests o fthe people, and it is unwise to exact from im po verished perso ns a revenue

which they rea lly canno t pay, m erely because they are under a n engagem ent

to pay it . The Go verno r-Genera l rn Co uncil rs co nvinced o f the desirabilityof gran ting pro m pt relief rn these cases, whether they invo lve tracts o r single

even tho ugh such a course m ay invo lve a departure from the strict

principles o f settlem ent . The am o unt o f revenue which the co ncessio n will

cost to the Sta te will be insignificant com pared with the advantages o btainedin assisting and enco u raging an amicted popu latio n . l ?

38. In the review o f their land revenue po licy which has now been bro ught

594 THE PROVINCE OF BURMAto a clo se, the Go vernm ent o f India claim to have established the fo llowingSum m a ry o f Pm posi

pro po sitio ns, which, fo r .

co nvenience sake.

it m aytio ns established .

be desirable to sum m arrse befo re co ncluding thrs

Reso lu tro n

(1 ) That a Perm anent Settlem ent, whether in Bengal o r elsewhere, is

no pro tectio n against the incidence and co nsequences o f fam ine .

(2) Tha t in areas where the Sta te receives its land revenue fro m la nd

lo rds, progressive m o deratio n is the keyno te o f the po licy o f Go vernm ent, and tha t the standard o f 50per cent . o f the assets is o ne

which is alm o st unifo rm ly o bserved in practice, a nd is m o re o ften

departed fro m o n the side o f deficiency than o f excess.

(3) That in the sam e areas the Sta te has no t o bjected , and do es no t

hesita te, to interfere by legislatio n to pro tect the interests o f the

tena nts against o ppressio n at the hands o f the la ndlo rds.

(4) That in areas where the Sta te takes the land revenue fro m the cu l

tiva to rs, the pro po sa l to fix the asses sm ent at o ne-fifth o f the gro ss

pro ducewo u ld resu lt in the im positio n o f a grea tly increased burd enupo n the people .

(5) That the po licy o f lo ng-term settlem ents is gradually being extended ,

the exceptio ns being justified by co nditio ns o f lo ca l develo pm ent .

(6) Tha t a sim plifica tio n and cheapening o f the pro ceedings co nnected

with new settlem ents , and an avo ida nce o f the ha rassing invasio no f a n a rm y o f subo rdinate o fficials, are a part o f the delibera tepo licy o f Go vernm ent.

(7) Tha t the principle o f exem pting o r a llowing f o r im pro vem ents is o ne

o f general accepta nce, bu t m ay be capable o f further extensio n .

(8) Tha t assessm ents have ceased to be m ade upo n pro spective assets .

(9) Tha t lo ca l taxa tio n as a who le, tho ugh susceptible o f som e redistri

bu tio n , is neither imm oderate no r burdenso m e.

(10) That o ver-assessm ent is no t, as alleged . a general o r widespread

so u rce o f po verty and indebtedness in India , and that it ca nno t

fa irly be regarded as a co ntribu to ry cause o f fam ine .

Fu rther adva nce will be m ade in respect o f

( l l ) the pro gressive a nd graduated im po sitio n o f large enha ncem ents

(12) grea ter elasticity in the revenue co llectio n , facilita ting its adju stm ent to the variatio ns o f the seaso ns, and the circum sta nces o f the

peo ple

( 13) a m o re general reso rt to reductio n o f assessm ents in cases o f lo caldeterio ratio n , where such reductio n ca nno t be claim ed under theterm s o f settlem ent .

89 . In thus defining their po licy, the Go vernm ent o f India wo u ld no t desire to clarm fo r the land revenue system o f British India a n exactitu de o r a

Conclu sio n .

freedom fro m blem ish to which it ca nno t pretend . Histo rica lly it owes its imm edia te o rigin to practices inherited fro m

the m o st decadent period o f native ru le, a nd its fo rm to cha nges m ade slowly,‘ Th

'

n m a ttsr has sinos besn dea lt‘

thsuspensio n and rem issio n o f Land Rea/m u: ‘

rfid ”t o f rm cr les have been fo rm u la ted covering the

m ea t o f India in the Dcpartm tm t o f Land Raven subject is.

u lly resum ed in a l u tto n o f the Go vernue and Agricu lture . da ted Ca lcu tta . 25 th l arch. recs.


a nd no t witho u t m istakes, by m en who were aliens to the co u ntry, a nd co uld

o nly with difi cu lty, and by slow degrees, assim ilate the requirem ents o r enter

into the feelings o f the peo ple . Where habit and precedent co u nt fo r m o re

than wisdo m , there has been need fo r ca utio n in refo rm ; and logica l com

pletenes s o r sim plicity co u ld no t be expected o f a system bo rn am id such surro u nd ings, applied to such m anifo ld co nditio ns and to so heterogeneo us a

po pu la tio n , and subject, in the vario us stages o f its develo pm ent, to co nsider

a tio ns o f practica l expediency rather than o f abstract symm etry o r scientific

perfectio n . Indeed the o ne cla im which the Go vernm ent o f India wo uld

decline to m ake fo r the land revenue system o f this co untry is tha t it canpro perly be rega rded as a science at a ll. In no co untry ca n la nd valuatio n

be so described ; and India , in spite o f reco rds, estim ates, and tables , is no

exceptio n to the rule . A part o f the weakness o f the criticism s which havebeen directed against it, arises from the erro neo us assum ptio n that it can beregu la ted by fixed laws , o r shaped by arithm etica l sta ndards . Asses sm ents

ca nn o t be dictated by the theo rist in his study ; they elude dogm atic trea tm ent,

a nd ca n o nly be safely wo rked o ut by the Settlem ent Officer in the village

a nd o n the fields. While they m ay adm it o f sta tistica l ana lysis, they are liableto be ham pered by prem ature statistica l definitio n . The true fu nctio n o f

Go vernm ent is to lay down bro ad and genero us principles fo r the guidance

o f its ofi cers, with becom ing regard to the traditio ns o f the pro vince and the

circum sta nces o f the lo ca lity, and to prescribe m o deratio n in enha ncem ent,

a nd sym pathy in co llectio n . Abo ve a ll, it is its duty to exercise discrim ina

tio n in the cho ice o f the agents whom it em ploys fo r this m o st critical and re

spo nsible o f tasks . The Go verno r-Genera l in Co u ncil acknowledges withgra titude the services tha t have been rendered to the Go vernm ent in this te

spect by a lo ng line o f devo ted and capable o fficers, and he believes tha t theexisting system , if pursued upo n the lines that have been indicated , is bo thwell su ited to the present co nditio ns o f the co untry, and com pa tible with itsfu tu re develo pm ent, and that the revenue which it pro vides, and which ism o re lenient in its incidence than at any previo us stage o f Indian histo ry, iscapa ble o f being levied from the peo ple with su rprisingly little hardship and

witho u t disco ntent .

THE LAND REVENUE SYSTEM OF BURMA .

Under the ancien t and o rigina l land system amo ng the Bu rm ese, as deta iled in the openrng o rtio ns o f the e

'

hth sectio n

La n d Ten u reso f the Laws of sun , the comp etc title o r

H isto rica l .

‘ perfect proprietary rrght was restrrcted erther

to land given to so ldiers and ro a l servan ts o r

to grants and assignments made by the mo narchin measu reda llo tmen ts fo r the suppo rt o f civil o fficia ls, o r else to land whichhad descended by hereditary su ccessio n , and had been lo ng inthe po ssessio n o f the family, and was n ow in u se fo r the cu ltivatio n o f fo o d gra in . Su ch areas were called Myé thé , while a ll

596 THE PROVINCE OF BURMAo thers were Myé shin lands having an incom lete title o r rm

perfect ro rieta ry ht, liable to dispu te .

’ hese latter com

prised an s receive in gift, land pu rchased from tho se inwho se famil it was hered ita ry, land recla imed from the fo rest,abando ned and cultivated fo r u wards o f ten years with thekn owledge and tacit co nsent o f e own er, an d land allo tted tocu ltivato rs b civil o fficia ls o r village headmen . In any o f these

cases the ti e held go o d du ring the lifetime o f the buyer o r

cu ltivato r ; bu t the land co u ld be redeemed by the o rigin a l own er,o r by his heirs, o n the decease o f the perso n tempo rarily in po ssessio n , o r o n his wishing to dis o f it .

“Theo retically and lega lly the gs o f Bu rma were n o t, likemo st o f the so vere

'

s m ancien t Ind ia , abso lu te lo rds o f the

so il . They receive a share o f the produce o f the land, bu t tothe land itself the people co uld o rrgin ally o bta in a clea r titleco nveying abso lu te pro prieto rship, subject o n ly to co ntribu tio nfo r the pu rpo ses o f the State, by the clearance and cu ltivatio no f fo rest tracts. The title to land was , therefo re, essen tia llya llo d ia l . The Bu rmese agricu ltu rists were peasan t pro prieto rs .

The land was held in fee-simple, and the right and title vestedin the o rigin al o ccupier, and his heirs and ass

'

3, as owner .

To this gen eral a llodia l po ssessio n , however, t ere were twoexceptio ns, altho u h they did n o t apply to anythin like vastexten ts o f cu ltivab e land . These were the Crown ands, an d

the lands held u nder the vario u s kinds o f service tenu res. A a rt

from these two classes o f lands, the Kings o f Bu rma lai n o

restrictio ns o n the cultivatio n o f waste lands. Any perso n wasat liberty to make a clearing in the ju ngle ; and , o n brin

°

ngthis u nder cu ltivatio n , he became its own er. In this case t ere

was no ten u re, n o ho lding from an o verlo rd . Clear primitivetitles o f this so rt co u ld, o f co u rse, o n ly be o bta ined in a co un trywhere the amo u n t o f cu ltivable land was far in excess o f the re

qu irem en ts o f the o ulatio n . Bu t this right o f private pro perty in land deseen e in Bu rma as u n a ltered, as certa in , and as

abso lu te as co u ld be expected u nder any o rien ta l des o tism ,

an d u nder the ru le o f au to cratic Kings upo n who se will t e livesan d pro perty o f their subjects were practica lly dependent .

”

(Dr. Jo hn Nisbet in Bu rma u nder British Ru le— a nd

Vo l. I . p . 268,The

lfo llowing acco un t o f the Land Tenu res o f Bu rma is

taken from the Report on the Adm inistration of Bu rm a , 1 9011902In Lower Bu rma , rights o ver land in the ru ra l tracts are ao

qu ired u nder the Land and Revenu e Act, No . II . o f 1876, which


ve the fo rce o f law to the customary modes o f acqu isitio no u nd cu rren t when the Pro vince came u nder British ru le . A

perman ent right o f use and o ccupancyln land m ay be acqu ired u nder that Acteither by a twelve yea rs’ co n tinu o u s

squ a tting o ccupatio n , combin ed with regu lar aym ent o f the

lan d revenu e, o r by a specific gran t from the tate . The firsto f these modes o f acqu rsitio n is mo st commo n in tracts whichare in an advanced sta te o f cultiva tio n , where the margin o f

waste land is comparatively sma ll, and where cu ltivatio n , therefo re , increases by gradu al extensio n o f existing bo ldin Thelatter o f the two modes o f acqu iring rights o ver lan is com

m o nly reso rted to by new-comers in the mo re remo te tracts .

Exem ptio n from payment o f reven ue fo r varying terms is a llowedto gran tees o f land acco rding to the difficu lt o f clearing . No

restrictio n is placed o n the right o f a landho der to al ien ate hislan d, bu t alienatio ns to perso ns who are n o t agricu ltu rists a re

The n o rmal co nditio n o f Bu rman agricu ltu rists is that o f a

peasant pro prieto r, bu t a co nsiderable and growing class o f

tenants exists in Lower Bu rma , This class is re

cru ited in part from rso ns who have fo rmerlybeen land-ho lders, have run in to de t, and have in co nsequ encehad to part with their rights in their ho ld

'

and o ccu y themas ten ants . Other tenan ts, particu larly in t e delta o f t e Irrawaddy, are immigran ts from Upper Bu rma and yo u ng m en

setting up ho u se . Altho ugh a recise estimate cann o t be madeo f the exten t to which land is cing year after year transferredfro m its o riginal owners to their credito rs, it is certain that su chtransfers have fo r some years been frequ en t in the neighbo u rho o d o f large trad

'

centres, and that the area o f land cultivated b perso ns in

u

izhe co nd itio n o f ten an ts, who have n o statu

to ry rig ts and pay ren t to m iddlemen , is o n the increase . Theare a let to tenants is n ow over o ne-fifth o f the to tal o ccu ied

area , and the average ren t per acre o f paddy-land is as hig as

Rs . 8 . Rent is mo stly pa id in pro du ce, and rebates are u su a lly,bu t n o t invariably a llowed in case o f severe damage to the crops.

Ab o u t o ne-sixth o f the cultivated land is held by n o n-agricultu r

ists, o f whom three-fifths d o n o t live near their lands. Theincrease in this class has been cau sed by the need o f capitalto o pen o u t the co u ntry, and du ri the last decade the extensio no f cu ltivatio n has been rapid . e average pu rchase price o f

an acre o f paddy-land is n ow Rs . 24per acre . The averageannu al ren tal is thu s o ne-third o f the price o f the land .

P resen t La nd Tenu resin Low er B u rm a .

Tenan ts .


The po sitio n o f ten an ts in Lo wer Bu rm a m ay be summed upin the statement that there is n o fixity o f tenu re and no lim rt

to ren ts, bu t that the co nditio n o f tenants is o n the who le pro sro u s. The land is rich, ten ants derive an ample living fro m

u ce after paying rent, and there is as yet n o very stro nglytendency to the fo rmatio n o f a permanen t ten ant class.

Nevertheless, o f late years the increase ln land 8 u latio n has

ra ised ren ts, and in certa in tracts Settlement fiicers re po rtthat rack ren ts are impo sed . It is to create a class o f pro tectedtenan ts that a Tenancy Bill is n ow u nder co nsideratio n .

Rights o ver land in towns and villages are n ow re latedunder the pro visio ns o f the Lo wer Bu rma Town and illage

T dLands Act , IV. o f 1898 . The rights a llowed

Vme

a

i ands u nder that Act are similar to tho se given o veragricu ltu ral land . Bu t in the schedu led town s

o f o o n , Mo u lmein , Akyab, Bassein , and Prome the acqu isitio u 0 rights is go verned by ru les o f lo ng standing which ha vebeen co ntin ued in fo rce . In the last three towns any perso nis deemed a land-ho lder who can pro ve co n tin u o us o ssessio n

from some thirty to fifty years 0up to the passing 0 this Act .

In these towns the registratio n 0 chan s o f title is compu lso ry .

The law which re lates tenu res 0 land in Up r Bu rm a

is the Upper Bu rma nd and Revenu e Regu latio n , 0. III . o f

1889 . The primary divisro n o f all lands inP resent Land U r Bu rma is in to : ( 1 ) Sta te land ; (2) No nTenu res rn ppe

Upper B u rm a .

State land . State land rs descrrbed ln sectro n

23 o f the Up r Bu rma Land and Reven u eRegu latio n . It means lan d be o nging to , o r at the dispo sa l o f ,the State, and in cludes the fo llowi

(a ) Land hitherto termed royhl

fland ; i . s. , lands cu stom aril

kn own as Ledaw, Ayadaw, Lama ingmye (land c

tivated by Ro yal slaves) , and o ther lands simila rlystyled up to the coming in fo rce (13th o f Ju ly, 1899 ) o fthe Land and Revenu e Regu latio n .

(b) Land held o n co nditio n o f rendering ublic service o r

as an appan age to , o r emo lumen t o a ublic o ffice ;that is to sa land held at the time o f t e coming info rce o f theRegu latio n (13th o f Ju ly, 1889 ) by perso nswho actu a lly o r n omin al ly rendered o r were liableto render service to the n , and to whom the lan dhad been assigned as remu neratio n fo r su ch actu alo r n omin a l service . This catego ry inclu des lan dheld u nder a variety o f ten u res, o f which the fo llowing are the prin cipal

600 THE PROVINCE OF BURMAcame ancestral (bobabaing) and heritable and resembled in o therways those o f private ownership . Bu t o u tright sa les of landswere rare and co n trary to custom, and prrvate o r exclusivepro prietary rights co u ld no t be acqu ired o ver lands in the largetracts o f co u nt in which the an cren t a thi, o r vill comm u na ltenu res, su rvive The British Governmen t has, un er the Regulatio n o f 1889 , declared itself the owner o f all waste land, an dn o such land m a be cu ltivated except in acco rdance with rulesu nder the Re atio n . These ru les pro vide fo r the grant o f

leases o f waste and fo r any perio d n o t exceeding thirty years an dfo r the gran t o f permits to o ccupy su ch land tem o rarrly. Cu ltivato rs wishing to take u waste land are at li erty to ado pteither o f these methods 0 acqu isitio n . The rules, which are

modelled o n the rules in fo rce in Lo wer Bu rma , pro vide fo r thelevy o f revenu e o n areas leased and o ccu ied , and fo r the tem

po rary exemptio n from revenu e o f areas w°

ch have to be clea redo f fo rest growth, shrubs, o r rass befo re they can yield a cro p .

Leases have n o t, however, gecom e po pu lar in U per Bu rm a ,

and waste land is cleared and o ccupied witho u t tithe.“No u-State land ” has n o t been defined, and its incidents

o ther than the liability to paymen t o f land re ven u e— have n o t

been au tho ritative] described . It is land o ther than State lan d ,and has been hel to in clude

(i) dam a-u -gya land ; i . s. , lands which were cleared byperso ns befo re the 13th o f Ju ly, 1899 , and are still inthe po ssessio n o f these perso ns ;

(11) bobabaiqrg lands ; i . s. , lands which were cleared befo retheRegu latio n came in to fo rce befo re the 13th o f

Ju ly, and a re n ow in po ssessio n o f the de

scendan ts o f the perso ns who cleared them, o r o f

perso n s who obtarned them fo r va lu able co nsideratio n from tho se who cleared them , o r from theirdescendan ts .

(iii) lands o f which the ownership had been granted bywritten o rders o f the King, o r has been granted sincean nexatio n u nder a written instrumen t by, o r byo rder o f, the Lo ca l Go vernment : su ch lands wo u ldbe co nsidered to be bobabaing.

All lands, whether State o r o ther than State, are subject tothe paymen t o f land reven u e to the Go vernmen t. This lan d

reven u e is assessed at rates in kind o r mo ney whicha re fixed o n classes o f so il o r classes o f cro s. The

ten ants o f land in U per Bu rma m ay be ren tin eit er Sta teland fro m a State lan o ccupant o r n o n-State lan Rents and

Tenan ts .


tenancies, except in the irrigated tracts o f Mandalay and Kyaukse d istricts, are ruled by cu stom, and ren ts m ay vary fromone-ten th o f the produ ce o n very po o r so il to o ne-half the pro du ceo n go o d paddy-land . The ten an ts thu s u su a lly get a rebate o f

ren t when the cro is po o r, and a re u su al ly in as favo u rablecircum stan ces as t e smal l asan t proprieto r. With the exce tio n o f the thugarmgs in Silin subd ivrsio n , o f the ex-King

’

s

re atio ns and min isters rn Mandalay, Kya ukseand Saga ing, ando f the o ld Bu rmese o fficials o f the fo rmer regim e, the landlo rdso f Upper Bu rma d o n o t stand o u t as a class o n a higher so cialsca le than the ten an ts. Owin to the general po verty o f the

cu ltivato rs, and the absence o f arge areas o f waste fo r cu ltivatio n , wea lthy land-own ers have perhaps mo re a u tho rity in the

vill than is the case in the lower Pro vince . It will pro bablybe es irable to extend the pro tectio n to ten an ts, which will beafio rded b the draft Ten ancy Bill, to certa in a reas in Minbuan d Man a lay. Elsewhere, as there is at presen t bu t littlein d ucem ent to invest capita l in the po o rer land o f U

pper

Bu rm a , the pro prieto r o f the so il usu a lly farms the and

Town lands in Upper Bu rma a re admin istered u nder the

Upper Bu rma Land and Revenu e Regu latio n , N o . III . o f 1889 ,and ru les fo r the dis o sal o f State waste landsin Ra ilway towns an Civil statio ns which were

u blished in 1899 . With very few exceptio ns all town lan ds a re

Sta te lands.

The fo llowin table shows the latest reco rded statistics (1902)rela ting to Lan Ten u res in Burma . The statistics o f squ atters,

La n d Teamo f perso ns who , by twelve years’ co ntinu o us

Sta tistics.

o ccupancy, have acqu ired the rm anen t rrght

o f u se and o ccupancy o f a lan -ho lder, and o f

perso ns ho lding their land u nder deed o f gran t from Go vemm en t are n o t separately re co rded in Lower Bu rma . It m aybe n o ted, however, that in exce tio n al cases o n ly does the o ccu

pier who has acqu ired a land o lder’s title take the necessa rysteps to have the title du ly reco rded, He is o rdina rily co n ten t toco n tinue in occupatio n merely as a squ atter . The en tries u nderwaste-land gran ts refer to certa in special gran ts o f large areaswhich were issu ed o n favo u rable terms as to reven u e in o rder toenco u rage the spread o f cu ltivatio n . The rules u nder whichthes e grants were m ade are n ow obso lete .

The figu res bo th fo r the number o f ho ldings and area are appro xim a te o n ] fo r Upper Bu rma , as accu rate in fo rmatio n rs

not availab le o r districts o r tracts which have n o t been bro ught

To wn Lands .


under supplementa l}surve and in which the assessmen t o f

the land rs calcu late o n a s are o f

SHHRVEfif .AFfl) SEHKPLI d mVF.

The fo llowin acco u n t o f the s stem o f su rvey and settlem en tis taken from e Report o n the Idm in istration of Bu rma , 19011902 .

The system o f su rvey ado pted in the Pro vince is that o f a

co nnected theodo lite exterio r su rvey and a field-to-field in terio rsu rvey . The co un try to be su rveyed is first divided in to large circu its o r po lygo ns. The geographical po sitio n o f each po lygo n is ascertarned

with perfect precisio n , and the inclu ded area carefu lly com u ted .

Each o f these large circu its o r po lygo ns is aga in sub vided

in to min o r circu its o r lesser o lygo ns, the geogra bical po sitio n and area o f each o f whicha re determined wit the sam eaccu racy . Then within these min o r po lygo n s come the Irwins,which in Bu rma co rrespo nd in many ways to the m o uzas o f

No rthern India . These tw ins a re the sma llest po lygo ns, rarelyexceeding o ne to o ne an d o ne-ha lf squ are m iles in a rea . Theyare n o t private estates o r prqp

erties, as the Indian m o uzas a re,

bu t simply village blo cks 0 addy-cu ltivatio n and waste o f

co nven ien t size en clo sed, as Frequen tly as m ay be po ssible,within n atu ral bo u ndaries, an d they are dea lt with just in thesame way as the larger po lygo n s. Pro ceeding thu s from the

greater to the less, the m ar in o f po ssible erro r is being co n

stan tly n arrowed . The m at em atica ll -ascerta ined area o f thelarge circu it must be fo u nd to be equ to the to tal o f the areas

THE PROVINCE OF BURMAThe term Settlement, o r Land Reven ue Settlemen t, is

u sed to indicate the va rio us pro cesses b which the Go vernmen tdetermines the amo u n t o f tax to be co lected o n land . Ow

'

to its mo re recent acqu isitio n , Upper Bu rma is very far behinthe Lo wer Pro vince in the matter o f Settlement.With the exceptio n o f the u nsu rveyed districts o f Salween

and No rthern Arakan , mo stly u nder taungya cu ltivatio n , and o f

Tavoy, Mergu i, and parts o f o ther d istricts su rve ed u nder the directio n o f the

pro vincial an d reco rds department, theo rigin a l settlemen t o f the cu ltivated land o f Lo wer Bu rma wascompleted in the year 1901 , and is n ow pro ceeding in the loca llysu rveyed areas in the delta , where the extensio ns o f cu ltivatio nhave been mo st rapid . The system o f settlement co nsists in

a cre rates, based o n the ascerta ined pro du ctiveness o f the chief

varieties o f so il and crops, the lo cal pn ce o f the pro duce avero ver a term o f yea rs, and the co st o f cu ltivatio n : the rates t us

dedu ced a re compared with the ren ts pa id by tenan ts and mo dified b o ther circum stances, such as the standard o f living, indebte ness, etc . , o f the agricu ltu rist . The rates rema in fixedper acre fo r a term o f years, o rdin arily fifteen , bu t assessmen tsan n u va ry with the in crease o r decrease in the size o f the ho ld

the o rigin a l settlemen t the area o f each ho lding, field byas it exists at the time o f settlemen t, the n ame o f the own er

o r o ccupan t , the n umber o fgears he has been in po ssessio n , a nd

the n ames o f the ten an ts an mo rtgagees, with the ren ts pa id o r

the amo u nt o f the encumbrance, have been reco rded in the settlemen t registers prepa red in duplicate, an d this evidence is suppo rted by the srxteen-in ch trace showing each field and its co r

rect po sitio n , together with the extern a l limits o f each bo ldinOther to ogra hical featu res, the area covered by cu ltivabfeand u n cultivab e waste, village sites, streams, ro ads, etc. , are a ll

en tered, and the to ta l area o f the va rio u s lo ts checked a ndcompa red with the to ta l a rea in the Irwin , asXescribed in a prio rsectio n . The revisio n settlemen t is co nfined ma in ly to a re

visio n o f the assessmen t ; the ma in assessment tracts o f the o rigin a l settlemen t a re u su a lly u n a ltered, bu t the classificatio n o f

so il within them an d the ra tes per acre m a requ ire revisio n .

The rates a re fixed after a co n sideratio n o f t e same facto rs asa t the o rigin a l settlemen t, suppo rted b cro p measu remen ts andinqu iries m every Irwin o r village . in the o ri in al settlement, the acre rates fixed at revisio n are m a in ta ine fo r a term

o f ears, u su a lly fifteen .

ntil a few years ago it had been the cu stom in Bu rma that

System o f Settlem en t ,

L ow er B u rm a .


the cu ltivato r sho u ld pay o n ly the fu ll assessmen t rate o n the

I! m en t o farea actu ally cro p d . He co u ld leave as mu ch

Fm” , La n d .

o f his ho lding as e liked u ncu ltivated, an d o n

such un cu ltivated part a merely n omin a l rateof assessmen t— 2 ann as per acre , a so rt o f qu it-ren t— was im

Ki

s

sed , the cu ltivato r, bypaymen t o f this qu it-ren t, reta in ing a ll

rights in the land . he land so left u ncu ltivated is ca lledfallow . As a matter o f fact, the term

“fa llow ”is a misn omer .

The land is never left in wha t wo u ld be kn own in England as

o n fa llow . A so-called “ fa llow”field in Bu rma is a field

w'

eh after the paddy upo n it has been reaped is left u nto u chedtill the cu ltivato r is inclined to plo ugh it up aga in . It is n evereven plo ughed up un til its tu rn to yield a cro p comes ro u nd .

The u su al reaso n fo r letting any land lie idle is that the cu ltivato r is either u n able o r u nwillin to cu ltivate it . The cu stomo f levying a Q-ann a rate o n so -ca l ed fa llows is still ma in ta in ed ,bu t in co nsequence o f the wth o f the va lue o f land and o f a

lan dlo rd class the extent 0 its applicatio n has been somewhatcu rta iled, and wea lthy o r n o n-resident landlo rds are n o t a llowedthe privilege o f the reduced assessmen t . The ru le which isn ow m fo rce pro vides that the Q-ann a rate sha ll be levied o n the

who le o r any part o f a ho lding which is left u ncu ltivated , eitherin o rder to a llow the so il to reco ver from exhau stio n , o r becau sethe owner is preven ted from cau ses beyo nd his co n tro l , such as

dea th o f cattle o r illness o r death in his family, from cu ltivatin

it . Du ring the ast few years the Q-an n a rate has been assessein certa in spec

'

ed Irwins where the so il is to o po o r to wo rkevery year, witho u t the n ecessity o f a written applicatio n to anyRevenu e Ofi cer . An assessmen t varying at the discretio n o f

the Depu ty Commissio ner from 2 an n as per acre to the n o rmalcu ltivation rate is levied o n land which 18 left u ncu ltivated fo r

gra zing pu rpo ses, o r which has been ge

nera lly sublet du ring theve precedm g years, o r which has een gran ted reven ue-freefo r a term o f years and has n o t been bro ught u nder cu ltivatio nwithin a reaso n able period, o r which has been a so u rce o f profitdu ring the year o f assessmen t .

The abatemen t o n acco u nt o f fa llow is qu ite distinct in theo ryfrom abatemen ts o n acco u n t o f rem isiso n , altho ugh in practice

the two kinds o f abatements necessarily o ftenco incide . Rem issio ns are granted in cases where

cro ps have been who ll o r partia lly destroyed by flo o ds o r dro ughto r o ther cause beyo n the cu ltivato r’s co n tro l . If the entire o rnearly the en tire crop o n a ho lding has been destroyed, the who lerevenu e is rem itted . If partial lo ss o f cr0p is su ffered, the re

Rem issio n s.


m ussmn ls propo rtio ned to the exten t o f the lo ss. N o re

sio n is, however, gran ted un less the lo ss o f cro s exceeds o ne

third o f the estimated o rdin ary fu ll cro ps o f the o lding .

The vita l impo rtance o f Land Reven ue Settlemen t justifies thein clu sio n in this Repo rt o f some deta iled info rmatio n in regard tothe metho ds o f wo rk prescribed fo r the Settlement Officers. TheDirectio ns to Settlemen t Oficers, issu ed by the Go vernmen t o fBu rma (as amended to Augu st, is rm ted in A pend ix O .

The land revenu e system o f Upper Bpu rm a is still

)

u nsettled,a nd is the subject o f much discu ssio n . However, some co n

elusio ns which seem fin al have beenarrived at . Fo r instance, in 1897 itwas decided that o n ly areas under m a

tu red cro ps sho u ld be liable to assessment and that rates sho u ldno t be assessed o n either fa ilu res o r fallows. This impo rta n tdecisio n is still u nshaken : it makes the revenue assessmen tsin the centra l dry belt very va riable o r elastic, bu t it is still inthe experimen tal stage . Aga in , Regu latio n No . V. o f 1901 elim in a ted the distinctio n between ren t and reven u e o n State an dn o n-State land res ctivel from the Upper Bu rma system, andmade all lands lia le to t e paymen t o f land revenue . At thesame time this Regu latio n directed that the rates o f land reven u epayable are to be taken in to co nsideratio n when fixing the av

erage rate at which thathameda tax is to be levied . Thislatter decisio n is, it m ay be observed, a mo st impo rtan t departu refrom the o ld 8 stem o f adju stmen t o r exemptio n from thathameda ,

* which ad been tried and fo u nd wan tin Settlemen tOfficers, when pro po sing rates o f land revenu e w ich are fixedo n classes o f so il o r o n classes o f cro p thro ugho u t an districto r part o f a district, a lso pro po se redu ced rates o f tha t meda ,

*

bu t the assessment o f this latter tax, o nce its rate has been fixedo n individu a l ho u seho lds within the vill e, is still left to thetham adis, o r assesso rs. Also the Lo cal o vem m ent, with the

previo u s sanctio n o f the Go vern o r-General in Co uncil, m ayirect that in any district o r part o f a district an abatemen tfrom the rates fixed o n so il o r cro ps sha ll be made befo re theserates are applied to the assessmen t o f land o ther than Sta te,

an d the amo u nt o f su ch abatemen t has u su a lly been 25 per

cen t .In Up r Bu rma the district is settled as a who le, and n o t in

tracts o a varying size, as in Lower Bu rma . The RegularSettlemen t is timed to take three years in each district, bu t, owingto the size o f the districts o r to the complexity o f the wo rk, it

System o f Settlem en t ,

Upper B u rm a .

‘ For pu tioulan u to lhafiamd c m pd fl d m .

608 THE PROVINCE OF BURMANisbet’s Bu rma under Bri tish Ru le— a nd Before. Them eda was in troduced b King Mindon in to Upper Bu rm a ,

and was reta ined by the ritish Go vernment o n the an

It still fo rms the prm cipal tax there, and is assessed in much thesame mann er as fo rmerly . The thugyi, o r vill headman , re

po rts the number o f ho u ses in his village . T is statement ischecked by the myo thugyi, o r headman o f a circle, in districtswhere there are such o fficers, o r else by the myodk, o r townshipmagistrate, the aku nwun , o r n ative revenue o fficer o f the d is

triet, and by the district o fficer and his subdivisio n al assistan ts.

The sum due from each vill e having been fixed, thamadis, o rassesso rs, co rrespo nding to t e village elders, determin e the

amo u n t to be co n tribu ted by each ho u seho lder . Special exem ptio ns are given du ring years o f scarcity, o r whenever exceptio n alreaso ns exist fo r n o t demanding the u su al fu ll amo unt, whilereligio u s reclu ses, public o fficia ls, and all perso ns incapable o f

earn ing their own liveliho o d a re exempt from any co ntributio n .

The revenu e law o f Upper Burma ro vides fo r the levy o f

tha thameda o n all classes o f the popu atio n , fo r the assessmen to f ren t o n State land, and fo r the assessment o f revenu e fromn o n-Sta te land . Bu t, as n o revenu e was assessed o n land o f

the latter class by the Bu rmese Governmen t, the British reven u elaw recogn izes the fact by au tho rising that, when reven u e islevied o n su ch land, the own ers o f the same m ay obta in exem ptio n from o r redu ctio n o f the thathameda . The wo rk o f the

settlement omcer in Up r Bu rma is therefo re threefo ld, n amely(1 ) to draw up a reco r o f rights and o ccu atio n in land, (2) toro po se ra tes fo r the assessmen t o f all cu tivated lands, in the

Fo rm o f rent fo r State land and reven ue fo r no n-Sta te land ;* and

(3) to submit pro po sals fo r the adju stment o f the thathameda

o n the n o n 1cu ltu ra l classes and o n tho se classes who se liveliho od depen 8 o n ly partly o n agricu ltu re and ma in ly o n o therso u rces.

The assessmen t o f ren t and revenu e is based upo n deductio nsdrawn from the info rmatio n co llected as to the productivity o f

the so il, the co st o f cu ltivatio n , and the valu e o f the pro duce .

With reference to the final sectio n o f the settlemen t ofi cer’

s

du ties, in fo rmatio n is co llected as to the o ccupatio ns and m eanso f liveliho o d o f the eople, with a View to determin ing whatamo u nt o f tha thame a can be demanded equ itably from themafter revenue has been assessed o n n o n-State lan d . The ma inprinciples that have been la id down fo r his gu idance are : first,

‘ This distinction between ren t and reven ue has been abo lished since Dr . Nisbet’s wo rk was


that perso ns de ndent so lely o n agricu ltu re are to be exemptedfrom thathame seco nd, that perso ns, who , tho ugh partlydepen den t o n agricu ltu re, derive the substan tial po rtio n o f

the ir in come from o ther so u rces, are to pa tha thameda at a

redu ced rate ; and , third, that perso ns who derive the who le o f

their in come from o ther so u rces than agricu ltu re a re to pay thethathameda to the same extent as befo re the settlemen t .To the abo ve acco un t I m ay add that new directio ns have

recen tly been issu ed (Augu st 12, 1 905) u nder the Upper Bu rmaLand and Revenue Regu latio n , 1899 . These new directio ns,which are rin ted in the Bu rma Gazette o f August 1 9 , 1905,rela te chie y to the methods o f revenu e assessment and co llec

tio n in Upper Bu rma , and co n ta in n o impo rtant modificatio nof the general principles which are briefly summarised in the

fo regom g paragraphs.

MINOR SOURCES OF LAND REVENUE .

A capita tio n tax is payable by all males between the ages o f

eighteen and sixty ears at such rates as the Lieu tenan t-Go vern o rm ay rom time to time direct . The capitatio n taxm ay n o t exceed five ru pees per annum fo r marriedm en o r two rupees and a ha lf fo r u nmarried

m en . There are, however, a n umber o f exemptio ns from lia

bility to pay capitatio n tax. Amo ngst these m ay be n o tedvill headm en , ho n o rary magistrates, min isters, priests, and

tea c era o f religio n , scho o lmasters, and perso ns liable to the

paym ent of income tax o r to the paymen t o f land rate in lieuo f capita tio n tax. A retu rn o f exem ptees is published each yearin the Repo rt o n Land Revenu e Admin istratio n .

In certa in towns there is levied in stead o f the capitatio n tax

an annu al rate upo n land . This rate m ay no t exceed ( 1 ) o n

La n d Rate in Liland co vered with bu ildings o ne pie and

o f Ca pita tio n Tax“

a half per squ are fo o t, (2) o n land n o t

co vered with bu ildings three rupees peracre . The towns in which this land rate is levied are determ ined by the Lieu ten an t-Go vern o r, and the bo undaries o f su chtown s, fo r the pu rpo ses o f the land rate, m ay be so fixed as to

inclu de any subu rb . The lan d rate is levied in additio n to anyo rd ir

édary lan d revenu e which m ay be payable o n the land co n

cern

Under the head Miscellaneo us Land Reven ue there are in

Om -o m l oz p ies in s rupee. The pie. therefo re. is equsl to o ne-sixth o f s British hslfpenny o r

c o m a-a w n ;

Tax.


cluded in Lo wer Bu rma receipts under the Lower Bu rma Village Act, 1889 , royalties and fees o n m inera ls,su rvey fees, and one o r two o ther sm all heads .

Miscellan eo u s Land Revenue in U per Bu rm a

includes royalty o n petro leum, receipts from the ubyMin es,water rate in re

spect of irrigatio n wo rks, receipts under the

313121. Bu rma V

'

age Regu latio n , 1887, and o ne o r two m in o r

eIn co n fo rmity with the ancien t custom o f the co untry all

fishing rights belo to the Go vernment, and a co nsiderableub 1c revenu e is derived from the leasing o f

heries an d from the gran t o f licenses fo r theu se o f nets, traps, and o ther fishing implemen ts.

The u su al mo de o f ro cedu re in re a rd to the dispo sal o f fisheryhts is to o ffer t e lease o f eaci fishery at public auctio n .

Tie perso n o ffering the highest ann u al rent secu res the fishery .

In regard to fisheries whic have n o t been declared o pen to thepublic, and have n o t been leased to some particu lar perso n , the

right to fish therein m ay be obta in ed by secu a license fo rthe u se o f certa in specified fishing implemen ts . be co st o f the

license varies with the n atu re o f the implemen t to be employed ,

and ranges from five rupees per annum fo r a small cas net

to sixty rupees per ann um fo r each bo at u sing dam ina, whic a re

bambo o traps o f fu nnel shape .

Miscellaneo u sLa nd Revenu e .

Reven u e from

F isheries .

STATISTICS OF LAND REVENUE .

The fo llowing table shows the deta ils o f the Land Reven u eo f Bu rma du ring 1903—04and 1 904-05 . Fu rther statistics are

given in Appendix M .

DETAILS OF THE LAND REVENUE.

(IN RUPm s. )

612 THE PROVINCE OF BURMAThe Go vernment o f Bu rma is empowered under two Acts o f

the Go vern o r-General o f India in Co uncil to advance mo ney toagricu ltu rists. The first o f these is

l

x

'

g’m em em

the Land Impro vement Lo ans Act o f3°

1883. This Act sanctio ns the gran ting o f lo ans by the Go vernment fo r the pu rpo se o f making impro vem en ts in land . The term im ro vem en t means anywo rk which adds to the letting value 0 land and includes thefo llowing : (a ) the co nstructio n o f wells, tanks, and o ther wo rks,fo r the sto rage , su ply, o r d istribu tio n o f water fo r the u rpo ses

o f agricu ltu re, o r o r the u se o f m en an d cattle employ in agri

cu ltu re ; (b) the preparatio n o f land fo r irrigatio n ; (c) the dra inage, reclamatio n from rivers o r o ther waters, o r pro tectio n fromflo ods, o r from ero sio n o r o ther damage by water, o f land u sedfo r a

gricu ltu ral pu rpo ses, o r waste lan d which is cu ltu rable ;

(d) t e reclamatio n , clearance, en clo su re, o r permanent impro vement o f land fo r agricu ltu ral pu rpo ses ; (e) the renewa l o rreco n stru ctio n o f any o f the fo rego ing wo rks, o r alteratio nstherein o r additio ns there to ; an d (f) su ch o ther wo rks as the

Lo cal Go vernment , with the previo u s sanctio n o f the Go vern o rGenera l in Co u ncil ,* m ay, from time to time, by n o tifica tio n inthe lo cal ofi cial Gazette, declare to be impro vemen ts fo r thepu rpo ses o f this Act .

The Lo ca l Governmen t hasmade ru les u nder this Act . Un derthese rules, lo ans n o t exceeding Rs. 500in each case m ay be

gran ted by the Depu ty Commissio ner. If the lo an exceeds Rs .

500, the sanctio n o f the Commissio ner, and , if it exceeds Rs .

that o f the Fin ancial Commissio ner, is necessa

y. The

rate o f in terest charged is 6} per cent . per annum, an the se

cu rit m ay be either the land itself, o ther pro perty, o r the perso n secu rity o f at least two landho lders o ther than the a pli

can t . The Go vernmen t is empowered to grant lo answit o u t

in t

l

erest o r at a lower rate o f in tere st than that prescribed in theru es.

The Agricu ltu rists’ Lo ans Act o f 1884empowers the Lo ca l

Go vernment to grant lo ans to own ers and o ccupiers o f ara ble

The A rim ] tu rists’land, fo r the relief o f distress, the pu r

Lo m s

gAct 1 884.

chase o f seed o r cattle, o r any o ther pu rpo se n o t specified in the Land Impro ve

ment Lo ans Act o f 1883, bu t co nnected with agricu ltu ralobjects. The Lo cal Go vernmen t has made ru les u nder thisAct . Under these ru les a lo an m ay be made to an agricu ltu rist

‘ On A . 10 1906 Bill‘

tro d ed in the Co uncil f the Gom or-Genen l of lndis v hrch,’

m oun t a in-things. ran overtris

l

gon drggn of sanction .

o


if he has, from causes beyo nd his co n tro l, such as u nfavo u rableweather, flo o ds, dro ughts, cattle disease, acciden ts by fire o r

water, o r an o ther similar circumstances, lo st o r been deprivedo f the bene t in who le o r in a large po rtio n o f his cro ps, fru ittrees, dwelling-ho u ses, cattle, o r farming implemen ts, o r anyo ther property prima rily n ecessa ry fo r the o ccu pa tio n o f an

agricu ltu rist ; o r if he has n o t suflicien t mo ney to enable him to

make the necessa ry o u tlay fo r the pu rchase o f seed, ca ttle, o r

im plemen ts o f fa rming, o r fo r the co nstructio n o f dwellingho u ses o r o ther bu ildings, o r fo r su ch o ther pu rpo ses as do n o t

come within the sco pe o f the Land Impro vemen t Lo ans Act o f1883 . Up to Rs . 300the lo an m ay be gran ted by the Depu t

Co m m issro ner ; the Commissio ner m ay make a lo an n o t excee

ing Rs . 500; and lo ans abo ve this sum mu st be au tho rized by theFinan cia l Commissio ner. The rate o f interest is fixed at 5 per

cen t .

per ann um , with the reservatio n that lo an s m a

'yi‘be granted

free 0 in terest o r a t a lower rate than 5 per cen t . he secu rityfo r these lo an s mu st be such as the Depu ty Commissio ner deemssuflicien t . The jo in t secu rity o f the applican t and the thu

gi

o f his village, to ther with a mo rtgage u po n some im m o va lepro t ty is u su a l y requ ired .

he fo llowing table shows the amo u n t advanced u nder theseActs du ring the yea r endin 31 March, 1 905 . Fu rther deta ils

Am mm t o f Lo an swill be o u nd in Appendix P. Prio r to 1905

un der the Actsn o distinctio n was made in the statistics ap

nded to the Land Revenu e Repo rt between lo ans gran teci

x

irnder the Land Impro vemen t Lo ans Actan d tho se gran ted under the Agricu ltu rists

’ Lo ans Act . In the

Repo rt fo r 1905 it is stated that in that year o n ly Rs . weread vanced u nder the fo rm er Act ; and , as the amo u nt reco vereddu ring the year o n acco u n t o f previo u s advances u nderLandIm pro vement Lo ans Act was o n ly Rs . 200, it m ay be co n jectu redtha t advances u nder that Act have hitherto fo rmed a very sma llpro po rtio n o f the to ta l agricu ltu ral advances.

AGRICULTURAL ADVANCES DURING 1905 .

CO—OPERATIVE CREDIT SOCIETIES.

No twithstanding the facilities fo r bo rrowm g'

oflered bythe rules

under the two Acts referred tofin tl

ie prece sectio

f

n , rt is f

qund

t at arge n um rs o agricu turn

fizz:b

};3 d

rsts.

and o thers strll prefer to get

their lo ans from the n ative mo neylenders, kn own lo ca lly as chetty .

” The rate o f in terest chargedby the chetty is ve mu ch higher than that charged by the Go vernm ent, bu t

Lo t e n ative

(

l

i

n ind this

f

co nsiderati

l

o n do es

dplo t

a ar to we'

ainst the a van 0 et a o an u i

iIFvhich parl

tgrcul

a

fr the chetty oflmhe Iro rt

r

l

bgver mu clibeqservice than the Go vernment . A fu rther po in t in which the

chetty appeals to the n ative is in the elasticity o f his arrange

ments fo r repaymen t . Here, aga in , it is n o t the amo u n t o f mo neypa id fo r the accommodatio n , bu t the co nven ience o f a lo o se sys

tem o f co llectio n , which determines the actio n o f the bo rrower.

With these and o ther facts in view the Go vernmen t o f Indiapassed in 1904a Bill to pro vide fo r the co nstitu tio n and co n tro l

The Co o era tive Cred ito f Co -o rative Credit So cieties. The

So cieties 3m 1 904.

o nly re erence to this Act whrch Ihave been able to find in the Repo rts

o f the Go vernment o f Bu rma is a sen tence in the Reso lu tio n o n

the Land Revenu e Admin istratio n , which sa 5,“An au spicio us

commencement was made with the system o fCo-o perative CreditSo cieties, by which it is ho ped that the peo ple will eventu a llyby their own effo rt become independen t o f the n ative m o neylender .

” The qu estio n o f pro vidrng ready means o f bo rrowingmo ney at reaso nable ra tes o f in terest is o ne o f the greatest impo rtance in all tro pical co u ntries chiefly dependent o n the in du stry o f perso ns o f very sma ll ca ita l ; and an abstract o f the

Reso lu tio n o f the Go vernment 0 India o n the subject m ay bein serted with advantage in this Repo rt .

ABSTRACT OF A RESOLUTION OF THE GOVERNMENT OFINDIA ON THE SUBJECT OF CO—OPERATIVE CREDIT SO

CIETIES.

The Reso lu tio n is dated the 29th o f April, 1904, and is issuedfrom the Departmen t o f Revenu e and Agricu ltu re . The fo llowing abstract repro du ces the sectio n s o f the Reso lu tio n which dealwith the eneral pro visio ns o f the Co -o perative Credit So cietiesAct and t e views o f the Go vernment o f India thereo n .


thing to be do ne, therefo re, was to take su ch so cieties o u t o f theOperatio n o f the neral law o n the subject , and to substitu tero visio ns special y adapted to their co nstitu tio ns d objects .

n the seco nd place, it was desirable to co nfer u po n them specialprivileges and facilities, in o rder to enco u rage their fo rmatio nand assist their o pera tio ns. An d , thirdly, srnce the were toenjoy exemptio n from the general law and facilities 0 a s ialnatu re, it was necessa ry to take su ch precau tio ns as m ig t ben eeded in o rder to preven t specu lato rs and capita lists from ava iling themselves, u nder co lo u rable pretexts, o f privilegeswhichwere n o t intended fo r them .

There were two ca rdin a l objects which the Go vernment o f

India kept in view in framing the presen t Act . The first is sim

plicit The seco nd is elasticity. Thea im as been to lay down m erel the

genera l o u tlines, and to leave the etails

to be filled in radu ally, o n lines which the experience o f fa ilu reo r success and

gthe natu ra l develo pment o f the in stitutio ns m ay

indicate as best su ited to each part o f the co u ntry . So far, therefo re, as it dea ls with the co nstitu tio n o f the so cieties, the provisio ns o f the Act have been co nfined to tho se genera l principleswhich all co -o perative credit so cieties must accept as the co n

ditio n o f being permitted to enjoy the advan tages affo rded bspecial 1 islatio n . There are o ther matters in respect o f whisome gu i ance and some restrictio n will be necessary ; and the

have been left to be dea lt with by Lo ca l Go vernmen ts in acco

ance with lo cal needs, in the exercise o f the rule-making powerwhich the Act co nfers u po n them . Bu t the Go vernment o f Indiadesire to impress u po n all Go vernments that sim plici andelasticity a re as essential in the ru les fram ed u nder the aw as

they

a re in the law itself, and that especially in the first in stance,an u ntil fu rther experience has been ga ined, the regu lative in

rence o f Go vernmen t sho u ld be limited strictly to essen tials,so as to leave 5 n ta neo u s growth u nham pered . Experim ent is

as necessa ry wit in the Pro vince as it is wrthin the Empire .

The present 1 islatio n is especially designed to assist agricu ltu ral cred it, w ich presen ts a far mo re im po rtant and mo re

Obdifficu lt pro blem than do es in du strial cred it ;j ecu Of Presen tth h

o .

x d thLegislatio n .

o ug rt 15 recogm.

at so cretres m ay

pro perly be sta rted in towns also by non

agricu ltu rists, and it rs even po ssible that in so m e places the establishm ent o f town banks m ay u sefu lly precede and even assistthe starting o f pu rely agricu ltu ra l so cieties. If in an y town the

peo ple start a so ciety o n a co o perative basis o f their own accord.

S im plicity an d

E la sticity Desirable .


it will be o ssible to enco u rage and help them, an d to give themthe ben e t o f o fficial advice . Bu t, in the o pin io n o f the Go vernm en t o f India , it sho u ld be left to them to mo ve in suchcases ; and lo ca l oflicers sho u ld be instructed that ru ral so cietiesa re to be their first ca re . The agricu ltu ra l pro blem is mo re serio us and far mo re d iflicult to dea l with than the in du stria l pro blem , and it is necessary that effo rt sho u ld be co ncen trated .

It is ro po sed to allow u rban so cieties free cho ice in the ma ttero f liab

'

ty ; fo r rura l so cietjies u r

l

r

)

lim ited liability 11

1

33 been pre

scribe as ein mo st su rta e as a euu nhm ned L iabd ity '

era l rule, seeinggthat the rea l co -o pera

gtio n

which it is desired to enco u rage is the u tilisatio n o f the combinedcredit fo r the benefit o f the in dividu a l members. Bu t cases are

co nceivable in which it m ay be desirable to allow a limitatio n o f

liability to members o f particu lar rura l so cieties ; if, fo r instance,a lo ca l magnate, who se sympathy and assistance it is impo rtantto secure, desires to become a member, bu t do es n o t care toassume a liability which is who lly witho u t lim it . In su ch casesthe system o f guaran tees, the lrability o f each member beinl im ited to the amo un t o f his a rantee, m ay be u sefu lly ado pteThe Act therefo re gives thefl ea ] Go vernment power, by specialo rd er, to relax the ru le o f u n lim ited liability .

Under the Bill as o rigin a lly framed , rura l so cieties were to belim ited to agricu ltu rists— a term which it was expla ined was n o t

Mem bershimean t to include the wea lthy ren t re

p Open to A ll .cerver— whrle u rban so cretres were to

co nsist o f o n ly m en o f sma ll means . To these pro visio ns it waso bjected tha t they excluded the very m en who se a id was mo stimpo rtan t to the new so cieties. The ro visio ns had been framedu po n the suppo sitio n that the m en o f ight and leading, and , stillmo re impo rtan t perhaps, the m en o f substance, the necessity fo rwho se and and sym athy was fu lly reco ised, wo u ld assist theso cieties from o u tsi e, sin ce they wo u ld ave n o thing to ga in bymembership, as they wo u ld n o t desire to bo rrow . Bu t the bo dyo f opin io n in favo u r o f a wider basis o f membersh

ipno t o n ly

in o rder to extend the sco pe o f these so cieties as wi ely as po s

sible, bu t also to secu re that d iversit o f needs and in terestswhich is desirable if their fu nds are to e u tilised to the best advan tage, was very weighty ; and all restrictio ns upo n the class o f

perso ns who m ay be members have therefo re been remo ved ,save in so far as is n ecessa ry to reserve the two distin ct typeso f ru ral and u rban so cieties, the o rm er o f which will co nsist inthe ma in o f agricu ltu rists, and the latter in the ma in o f n o n

agricu ltu rists . Lo cal Go vernmen ts sho u ld remember, however,


that the object o f the Act is ma inly to assist small peo ple ; andsho uld take precau tio ns aga inst its pro visio ns being mad e use

o f by perso ns fo r whom they were n o t in tended . The very widediscretio n which the Act co nfers u po n the Registrar is am pleto secure this end .

An o ther co nditio n which was im po sed by the o rigin a l Billwas, that members must be re

side

nlt

goqf th

Allm

litown o r neigh

o u r t e oflicers co nThe Qu est ion o f Residence .

su lted who speak with any au tho rity have insisted upo n the cardin a l impo rtance o f this co n ditio n ,

as insu ring that mu tu a l kn owledge and co nfidence which mu stbe the basis o f all successfu l co-o peratio n ; and it has been t e

ta ined in a slightly general ised fo rm . Bu t it has been po in tedo u t that there are commun ities amo ng who se members a commo no rgan isatio n o r comm o n in terests su

pply the place o f pro pinqu ity

o f residence, and insu re the des'

co nditio ns. A compact andclo sely o rgan ised tribe o r caste, a commun ity su ch as is fo rmedby the Native Christian s attached to a articu lar missio n , o r

even the employees o n a given line o f ra i way, are instan ces inpo int . The Act, therefo re, em wera the Registrar to d ispensewith the residence test where e is sa tisfied that this m ay be

safely do ne, if the so ciety is to be co nfined to the members o f

a single tribe o r class o r caste .

As regards new members, the o in a l Bill pro vided that members admitted to a so ciety s

f

ho u

ldn

ie elected byl

the memberso r t e time bein t was in ted

The m em o“ of Mem bers'

o u t that it wo u l o ften be sriliicientif they were elected by the Committee ; and it has acco rd inglybeen pro vided that they shall be admitted b the so ci in ac

co rdance with thelp

ro visio ns o f this Act an with the y-laws

o f the so ciety . u t the selectio n mu st still be perso n al , andmade by the so ciety ; n o perso n can cla im admissio n u nder anyau tomatic ru le ; an d the impo rtan t prin ciple that the new m em

ber mu st be accepted by the o ld o nes o r their representa tives isstill ma in ta in ed .

The Go vernmen t o f India attach mu ch impo rtan ce to the appo in tmen t o f a specia l o fficer in each Pro vrn ce to

agu

idea nd

co n tro l the so cieties, especi y in theearly days o f the mo vement ; an d it

has been pro vided that eachGo vernment m ay appo in t a Re

'

stra r, who sho u ld be selectedfo r his specia l qu a lificatio ns, an shou ld, fo r the first few yea rsat least, be co n stan tly visiting the so cieties and wa tching theirprogress, rather as a friendly adviser than as an inspecting 0&

Governm en t Gu idan ce

an d Co n tro l .


credit which aro se from the individu a l character and substanceo f their members. It was po in ted o u t in repl that, while perso n a l credit was undo ubtedly the basis o f t eir transactio ns,such th

'

s as jewels might pro perly be received as co llatera lsecu rity, t at the custom o f the co u ntry is to regard jewellery as

ava ilable fo r this purpo se, and that if a member is debarredfrom u tilising his material credit to the full in bo rrowing fromhis so ciety, there will be a danger o f his u sing it to bo rrow fromthe mo ney-lender. After full co nsideratio n o f the qu estio n it

was decided that while there are practica l difi cu lties m co nnec

tio n with the cu sto dy and va lu atio n o f jewellery which m ight befo rmidable in the case o f some village so cieties, it wo u ld be wellto make distin ctio ns. When a ru ra l so ciety is lo ca ted in a town

o r la rge vill with silversmiths ava ilable, with a ready ma rketa t hand, an with members and oflicers o f in telligence, it m aysafely be trusted to co ndu ct transactio ns which might be danero u s in the case o f a mo re strictly rustic asso ciatro n . Poweras therefo re been given to the Registrar to allow any so cietywhich he thinks can safely be tru sted, to advan ce mo ney u po njewellery ; and he will be able to feel his way in the matter .

The qu estio n o f mo rtgage was still mo re drflicult . Almo st allthe co nsideratio n s u po n erther side which have been referred to

in the precedin paragraph apply herea lso with the ditio n o f o thers o f still

gre ater impo rtance . On the o ne hand, o n e o f the metho ds inwhich an m vo lved cu ltivato r can mo st effectively be assisted isby en abling him to substitu te a m o rtg u po n reaso n able fo ro ne upo n exo rbitan t term s ; and a mem er who is refu sed thecredit to which his ro perty in land fa irly en titles him, merelybecau se he is n o t a l owed to hypo thecate it to the so ciety, m aybe driven to the mo n ey-lender fo r a lo an which, had it n o t beenfo r the prohibitio n , he might have taken from the so ciety with advantage to bo th parties. On the o ther hand, it is exceedinglyin advrsable that these so cieties sho u ld be allowed to lo ck up theirlimited capita l in a fo rm in which it is n o t readily ava ilable ;their mo st u seful fo rm o f bu siness will probably be small lo ansfo r sho rt periods with prom

pt reco veries ; and it is abo ve all

things desirable that they 5 o u ld keep o u t o f the law co u rts .

The fin a l co nclu sio n was that lo ans upo n mo rtgage sho uld bea llowed in the first in stance ; bu t that the Lo ca l Go vernmen tsho u ld have power to pro hibit o r restrict them, either genera llyo r in any particu lar case, if it is fo u nd that in terference rs

neces

lsa

sy. The matter is o ne which sho uld be very ca refu lly

watc e

Mo rtgages a s Secu rity .


The pro visio ns o f sectio n s 12 and 13 o f the Act, to the effecttha t the number and value o f s

l

hares to b

eheld in a

ifso cie a sing e individu

m f ff bfi‘

gg strictlynamed, and that shares sha ll n o tbe transferable u n til they have been in

the possessio n o f the ho lder fo r a fixed period , are o f great im

po rtance . Their object is to render impo ssible the acqu isitio ny in dividu als o f a predomin an t interest rn su ch so cieties, to pre

ven t specu latio n in co nn ectio n with them, and to disco u ragetho se who might desire fo r reaso ns o f perso n a l profit to ava il

o f the facilities iven by the Act to start banks fo ro ther ends than tho se fo r w ich these so cieties are in tended .

It has been co nsidered advisable that an o fficia l au dit sho u ldbe compu lso ry in all cases, and this is pro vided fo r in sectio n 21 .

Ofi cia l A u d it .There is n o do ubt that su ch an au dit will givethe o u tside public and the mem bers mo re co n

fiden ce in the man agement ; and even where n o fin ancia l assista nce m ay be received from Governmen t, the so cieties will obta inva lu able privileges u nder the Act , and it is reaso n able that theysho u ld at the same time be obliged to submit their acco un ts to

so m e check, which mu st in this co u n try take the fo rm o f an

o fficial au dit .

Of the matters that are left to be dea lt with by execu tive o rder,the mo st impo rtan t has reference to the gran t o f fin ancia l assist

F in a ncia l A id bance by Go vernmen t to the so cieties. The

Governm en t .y Go vernmen t o f India recogn ise that there rs

a danger o f obscu rin the co -o perative rin

ciple by lending them State fu nds, and t at n o so cieties w o llyo r m ain ly financed by Go vernmen t can ever atta in the objectsin view . Bu t su ch advances will have a va lu e beyo nd theirm ere use as capital , since they will be an earnest o f the rea lo f the interest taken by Go vernmen t in the mo vemen t, and w

u n der the co nditio ns to which it is in tended to subject them,

stimu late the thrift and self-help which sho u ld be a co nditio nprecedent to their gran t ; and the do ubt whether any substan

tia l progress will be made by ru ralyso cieties in m any parts o f the

co un try un less such assistance is given . They therefo re san ctio nad vances to such so cieties to be made in even fifties o f ru pees,which will be free o f interest du ring the first three ears afterthe registratio n o f any so ciety . Bu t n o advance sho u (1 be m adeto any so ciety so as to cau se the to ta l amo u nt advanced to and

du e by it to exceed the to tal amou nt o f mo ney subscribed and

depo srted o r o f share capita l pa id up by the members, o r to exceed Rs.


Such is the genera l character o f the actio n which comm endsitself to the Go vernment o f India . They recogn ise

The P eople to be ed uessentia l to

ad

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't ca’

r

l

r‘

t

lio usl

pnd t

t

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rogress u e w o e m a“ ted to the System . fer 18 o negwhich

ywe have to feel o u r

wa and to pu rchase o u r ricu ce ; and if actio n o n a largesc e were attempted in the t in stance, it is ible that m anyfa ilu res m ight result which wo u ld fata lly iscred it the principle ; while, o n the o ther hand, a very few really successfu l instances will enco u r imita tio n , and set an example which willqu ickly spread . W ile State help and suppo rt will be neededto be with, the o bject to be ke t in view rs to teach the peo pleto he p themselves, and we sh no t have succeeded u nless we

a re eventu ally able to withdraw that su po rt . The Go vernm en to f In dia have already in sisted u n the abso lute necessity fo rsimplicity, if the system is to tag; ro o t amo ng the peasantry ;they desire fu rther to lay stress o n the necessity o f reducingstrictio n s to a min imum, so that the peo ple m ay be enco u raged(subject to certa in necessary safeguards) to wo rk o u t the problem o n their own lines, with such gu idance and advice as can begiven them .


o r less degree, the regu latio n o f rights and the restrictio n o f privileges o f user in the fo rest area which have previo usly been en

joyed by the inhabitants o f its immediate neighbo u rho od . Thisregu latio n and restrictio n are justified o n ly when the advanto be ga in ed b the public is t ; and the card in a l rrncip e

to be observedy is that the rig ts and privileges o f in'

vidu als

must be limited, o therwise than fo r their own benefit, o n ly insu ch d as is abso lu tely necessary to secu re that advanThe o rests o f In dia , being Sta te pro perty, m ay be bro y

classed under the fo llowing hea dsA . Fo rests the preservation o f which is essential o n climatic

o r physical gro unds . B . Fo rests which affo rd a supply o f va lu able timbers fo r commercia l pu rpo ses. C . Min o r fo rests .

D . Pastu re lan ds.

The first class o f fo rests are generally situ ated o n hill slo pes,where the reservatio n o f such vegeta tio n as exists, o r the en co uragem ent 0 fu rther growth, is essential to the pro tectio n o f the

cu ltivated pla in s that lie below them from the devasta ting se

tio n o f hill to rren ts . Here the in terests to be pro tected are im

po rtan t beyo nd all compariso n with the interests it m ay be necessary to restrict ; and so lo ng as there is reaso nable ho pe o f therestrictio n being effectu a l the lesser interests mu st n o t be a llowedto stand in the way.

The seco nd class o f fo rests inclu de the great tracts fromthe su pply o f the mo re va lu able timbers rs obta in ed . Theyfo r the mo st part essen tially fo rest tracts, an d encum bered byvery limited hts o f u ser ; an d , when this is the case, theyman aged ma in y o n commercia l lin es as valu able pm perties o f,and so u rces o f revenue to , the Sta te . The n eeds o f commun ities dwelling o n the m o f su ch fo rest tracts co nsist ma in lyin sma ll timber fo r bu il i wo o d fo r fu el, leaves fo r man u reand fo r fo dder, tho rns fo r encing, grass and grazing fo r theircattle, and edible fo rest pro du cts fo r their own co nsumptio n .

Every reaso n able facility rs a ffo rded to the peo ple co ncern ed fo rthe fu ll and easy satisfactio n o f these n eeds, if n o t free o f charge,then at low and n o t at competitive rates. In su ch cases it isdistinct] u ndersto o d that co nsideratio ns o f fo rest income are

to be su o rdin ated to that satisfactio n .

As the pressu re o f the popu latio n u po n the so il is o ne o f the

greatest drfliculties that India has to face, that applicatio n o f theso il mu st genera lly be preferred which will su p rt the larges tnumbers in pro o rtio n to the area . Acco rding y, wherever an

eflective deman fo r cu ltu rable land exists and can o n ] be suplied from fo rest areas, the land is o rdinarily relinqu isfled wi

FOREST ADMINISTRATION 625

ou t hesitatio n . No thing in the Fo rest Act o r in the rules framed

fiercunde

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io n

ailf the Lo cal Go ve

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ogest u nder theAl

gt .The d class o f fo rests includes tho se tracts which, tho u h

true fo rests, roduce o nly the inferio r so rts o f timber o r esm aller growths o f the better so rts . In some cases the supply o ffuel fo r manu factu res, ra ilways, and like pu o ses, is o f suchim rtance that these fo rests fa ll mo re pro per y u nder the sec

o n class, and are ma inly man aged as commercia l u ndertakings.

Bu t, as a rule, these fo rests o f the third class are chiefly u sefu l assuréply

mg the fu el, fodder, o r grazing fo r lo ca l co n sum tio n ;an ey are man aged ma in ly in the in terests o f the po pu atio no f the tract which su pplies its fo rest requ irements from thisso u rce. The first object a imed at is to preserve the wo o d and

grass from destructio n : the seco nd object rs to supply the produ ceo f the fo rests to the greatest advan tage and co nven ience o f the

people . To these two objects a ll co nsideratio ns o f revenu e areo rdm arily subo rdin ated .

The fo u rth class o f fo rests is compo sed o f pastu res and grazinggro u nds pro per, which are u su a lly fo rests o n ] in n ame . It is

o ften co nven ient, however, to declare them o rests u nder theAct , in o rder to obta in a statu to ry settlement o f the rights whichthe State, o n the o ne hand, and private individu a ls o r commu n ities, o n the o ther, po ssess o ver them . Bu t it by n o mean s fo llowsas a matter o f co u rse tha t these lands sho u ld be subjected to anystrict system o f co nservatio n , o r that they sho u ld be placed u nderthe m anagemen t o f the Fo rest Department . The u estio n o f

agency is pu tel o ne o f eco n omy and exped ienc an the Go v

ernm en t o f In is believe that m some cases where these landsare m an aged by the Fo rest Departmen t the expenditu res o n es

tablishm ent exceed the revenue that is, o r at any rate the revenu etha t o ught to be, rea lised from them .

HISTORY OF FOREST ADMINISTRATION IN BURMA .

The fo llowing histo rica l acco un t o f Fo rest Admin istratio n inBu rm a is taken , by the kin d m issio n o f the au tho r, fromJo hn N isbet

’

s Bu rma under ritish Ru le— and Before. Dr.

N isbet was fo r many ears a Co nserva to r o f Fo rests ln Bu rma .

Im m ediam after e ann exatio n o f Ten asserim in 1826 Dr.

Wallich, the Go vernment bo tan ist , was sen t down from Cal

cu tts to ins the teak fo rests that had thu s been acqu ired . On

receipt o f is repo rt Government reso lved to reserve them as


Sta te pro perty, and to wo rk the fo rests o n the Attaran River bya

gpenc

yl. The first atten

grts at this proved disco uraging .

The tim r ad to be sen t to alcu tta fo r sale ; and the ricesreal ised were so bad that Go vernment abando ned the se em e

o f direct extractio n , an d in 1829 threw the fo rests o pen to pri

vate en terprise .Teak had , however, a lways been o ne o f the royal mo n opo lies

in Bu rmese times, and the Go vernment o f India had n o m ten

tio n o f fo rego ing the rights inherited from the King o f Bu rm a .

So the new system ado pted was to issue licenses restricting tofo u r feet the min imum girth o f trees to be felled, and requ iringpayment o f a royalty o f 15 per cen t . ad valorem o n all teak ex

tracted . Fo u r years later it was fo und n ecessary to enterta ina sm a ll n ative establishmen t in co nn ectio n with fo rest pro tectio n ; bu t it was n o t u ntil 1841 that an o fficer was fo rmallyplaced in charge o f the fo rests . New o rest ru les were thenissued, an d the new leases granted u nder these pro vided that n otree was to be killed if less than six feet in girth, and that fiveyo u ng trees were to be planted fo r each tree killed .

On the ann exatio n o f Pe in 1852, immediate ste s weretaken fo r the ro tectio n o f t e fo rests ; and the omoe 0 Su

in tendent o f t e Pegu Fo rests was created . To this po stESL

(n ow Sir) Dietrich Brandis was s

aplo in ted in 1856 . D the

six years o f his tenu re he substantr y laid the fo u ndatio ns o theFo rest Departmen t o f Bu rm a . In 1863 Dr. Brandis was a

in ted Ins o r-Genera l o f Fo rests in India ,— a po st which eeld with istingu ished success fo r twenty years; and he wasthu s en abled to carry o u t the fo rest po licy which he had in augurated in Bu rma .

In the au tum n o f 1856 new ru les were published fo r bringingthe Pegu fo rests u nder ar co nservancy and fo r preven tingtheir destructio n thro ugh t e im roper remo va l o f matu re trees ;and a rough wo rking plan was ramed fo r regu lating the killingand fell

'

o f teak-trees fo r extractio n . The po licy adopted byDr. Bran is was to reta in fu ll co ntro l o ver fo rest o peratio ns bymeans o f a bo d o f Bu rmese Go vernmen t co ntracto rs, to extractthe timber o n o vem m en t acco un t, and to sell it by public au c

t io n at a centra l timber depo t in Rango o n .

The resu lts o f investigatio ns made in 1856 seemed to showthat a teak-tree co u ld n o t be co nsidered matu re and marketabletill it atta ined a girth o f six feet nea r its base ; and this wasado pted as the min imum size o f a first-class tree, those betweenfo u r and a half and six feet being classed as seco nd-class trees.

The ro ugh wo rking plan o f 1856 was framed o n the assumptio n

628 THE PROVINCE OF BURMAIn 1870the Government o f India had become co nvinced tha t

the ma intenance o f the fu tu re supply o f teak timber co u ldbe secu red by the fo rmatio n o f plan tatio ns. They therefo redown that the principa l wo rk o f the Fo rest Departm ent sho u ldco nsist in the selectio n o f the best areas to be fo rmed in to Sta tereserved fo rests, and in the fo rmatio n o f teak plantatio ns.

The idea had lo been enterta ined o f trying to induce theKaren hill tribes to

n

rfia nt teak alo ng with the rice ra ised in theirhill clearings, thu s u tilising as a means o f prop ating teak thewastefu l taungya , o r hill-garden , system o f cu tivatro n whichshifts annu a lly from place to place acco rding to the decisio n o f

the triba l o racle. Gradu ally the Karens to o k to the bu siness,and they are n ow so eager to earn the add itio ns to their in comesecu red by the planting o f teak that the difficu lty is to fin d withinthe fire-pro tected rtio ns o f the State reserved fo rests a reaswhich do n o t alre y co nta in mo re o r less tau ngya teak .

Du ring the past twenty-five years the fo rest admin istratio n o f

Bu rma has been the subject o f a go o d deal o f legislatio n . In

1881 the Bu rma Fo rest Act was passed . This was amended in1890by Act V . o f that year, and aga in byAct XII . o f 189 1 ; and

fina lly in 1902 the Bu rma Fo rest Act— an Act to co nso lidate andam end the law relat

'

to fo rests, fo rest pro duce, an d the du tyleviable o n timber in u rma— embo dies the legislatio n n ow in

fo rce in the Pro vince .The fo llo abstract serves to show the sa lient po in ts o f

fo rest po licy an admin istratio n in Bu rma :

ABSTRACT OF THE BURMA FOREST ACT, 1902 .

CHAPTER I .

l . ( 1 ) This Act m ay be ca lled the Burm a Fo rest Act, 1902 ;(2) It extends to the who le o f Bu rm a , including the Shan Sta tesPro vided that the Lo cal Go vernm en t m ay, by no tificatio n , exem pt any

place from its o peratio n ; and

(3) It sha ll com e in to fo rce at o nce .

[Sectio n 2 relates to repea ls effected by this Act . ]

3 . In this Act , un less there is anything repugnant in the subject o r co n

text,

(1 ) ca ttle”in cludes also elephants, bufl'

aloes, ho rses, m ares, geldings,

£19588 , co lts, fillies, m u les, asses , pigs, ram s, ewes , sheep, lam bs, go a ts , and


(2) classificatio n m ark m eans a m a rk placed on tim ber to deno te its

(3) Deputy Comm issio ner in cludes a Superin tenden t o f the Shan Sta tes(4)

“Fo res t o ffence m eans an o fl'

ence pun ishable under this Act ;

(5) Fo rss t-ofi cer m eans any perso n appo inted by o r under the o rders

of the Go vernm ent to be a Co nservato r, Deputy Co nserva to r, Extra DeputyConservato r, Assistant Co nservato r, Extra Assista nt Co nserva to r, Fo restranger, Deputy Fo res t-ranger, fo rester o r fo rest-guard , o r to discharge anyfunctio n o f a Fo rss t-ofi cer under this Act ;(6) fo rest produce

”includes :

(a ) the fo llowing when fo und in , o r bro ught fro m , a reserved fo rest o r

public fo rest-land , that is to say,

(i. ) trees and leaves , flowers and fruits, and all o ther parts o r produce

no t herein after m entio ned o f trees ;

(ii ) plants no t being tress (including grass, creepers, reeds, and m o ss) ,and all parts o r pro duce o f such plants ;

(iii ) wild anim a ls and skins, tusks, ho rns, bo nes, silk co coo ns, ho neyand wax, edible birds’ nests, bats’ guano , and all o ther partso r pro duce o f an im als ; and

(in ) peat , surface-so il , ro ck and m inerals (including lim estone, laterite,m ineral o ils, and all pro ducts o f m ines o r quarries ) ; and

(b) the fo llowing, whether fo und in , o r bro ught from , any such fo rest o rfo res t-land , o r n o t , tha t is to say,

tim ber, charco al, cao utcho uc, ca techu , wood-o il , resin , natu ral

varn ish, bark, lac, m ahua flowers, and m yrabo lam s ;

(7) land at the dispo sa l o f the Go vernm ent”m eans land in respect o f

which no perso n has acquired either(a ) a perm an en t , heritable and transferable right o f use and occupancy

un der any law fo r the tim e being in fo rce; o r

(b) any right crea ted by gran t o r lease m ade o r con tinued by, o r o n be

ha lf o f, the British Go vernm en t :

(8)“Magistrate m eans a Magistrate o f the first o r seco nd class, and any

o f the third class specially em powered by the Lo ca l Go vernm ent

to try fo res t o fl'

ences

(9 )“

property m a rk m eans a m a rk placed o n tim ber to den o te that, aftera ll purcha se m o ney o r royalties due to the Go vernm ent sha ll have been paid ,the owner o f the m ark has o r will have a right o f pro perty in the tim ber ;( 10) public fo rest land m eans land at the dispo sa l o f the Go vernm en t,

and n o t in cluded in a res erved fo rest ;

( 1 1 )“res erved fo rest

”m eans and includes a fo rest and every part o f a

fo rest

(a ) declared to be a reserved fo rest under the pro visions o f Sectio n 18

o f this Act o r the co rresponding sectio n o f any enactm en t previ

o usly in fo rce in Burm a ; o r

(b) declared to be a reserved fo rest under the pro visio ns o f any rules in

fo rce in Lower Burm a previo us to the lst o f July, 1882, andbro ught within the pro visio ns o f the Burm a Fo rest Act, 1881 , by

630 THE PROVINCE OF BURMAwhich ehafl noh at the tim e being, have ceased to be a reserved forest under

Section 29 of this Act o r the co rresponding provision o f any such enactm en t

(12)“river

”includes also streams, canals, creeks, and o ther channels,

natura l o r artificia l :

( 13) shifting cultivatio n includes taungya cultiva tio n and cultivatio n o f

such o ther kinds as the Local Go vernm ent m ay, by no tification , declare to be

shifting cultivation fo r the purposes o f this Act( 14)

“tim ber” includes trees when they have fallen o r have been felled,

and all wood , whether cu t up o r fashioned o r ho llowed o ut fo r any purpo se

(15) tree”includes pa lm s, bam bo os, stum ps, brushwo o d , and canes.

CHAPTER II.

Rnssavnn Fo rum s .

4. The Lo ca l Go vernm en t m ay constitu te any land at the disposa l o f the

Go vernm en t a reserved fo rest in m anner hereinafter pro vided .

5 . (1 ) Whenever it is propo sed to constitu te any land a reserved fo rest,the Loca l Go vernm ent sha ll publish a no tifica tio n

(a ) specifying as nearly as po ssible the situatio n and lim its o f such land(6) declaring that it is pro po sed to constitu te such land a res erved fo rest

(c) appo in ting an ofi cer (hereinafter ca lled the Fo rest-settlem en t-o fi cer)to inquire in to and determ ine the existen ce, natu re, and extent o f

any rights claim ed by o r alleged to exist in favo u r o f any per

so n in o r o ver any land com prised within such lim its, and anycla im s rela ting to the practicewithin such lim its o f shifting culti

vatio n , and to dea l with the sam e as pro vided in this Chapter .

(2) The Fo rest-settlem ent-ofi cer shall o rdinarily be a perso n o ther than a

Fo rest-o fi cer, bu t the Fo rest-ofi cer m ay be appo in ted by the Lo ca l Go vemm ent to assist the Fo rest-settlem en t-o flicer rn the m qu iry prescribed by thisCha ter .

6 .

pWhen a no tificatio n has been published un der Section 5, the Fo rest-set

tlem ent-ofi cer sha ll publish in the language o f the country, at the hea dquarters o f each town ship o r Shan Sta te in which any po rtio n o f the land m en

tio ned rn such no tifica tio n is situ a te, and in every town and village m the

neighbo u rho o d o f such land , a pro clam atio n

(a ) specifying as nearly as po ssible the situ atio n and lim its o f the fo restropo sed fo r res ervatio n

(b) setting fo rth the substance o f the pro visio ns o f the next fo llowingsectio n

(c) explain ing the consequences which, as herein after pro vided , willensue o n the reservation o f such fo rest ; and


(b) to fell, cu t, girdle, m ark, lo p, o r tap any tree o r injure by fire o r o therwise any tree o r tim ber, o r

(c) to cause any dam age by negligence ln felling any tree o r cuttingdragging any tim ber, o r

(d) to kindle, keep, o r carry any fire except at such seaso ns and m su ch

m ann er as a Fo rest-Ofi cer specia lly em powered in this beha lfm ay from tim e to tim e n o tify, o r

(e) to quarry sto ne, burn lim e o r charcoa l, o r co llect, subject to anym anufacturing prom , o r rem o ve any fo rest produce, o r

(f) to clear o r break up any land fo r cultivation o r any o ther purpose, o r(g) to po iso n o r dynam ite water, o r,(h) in co ntraventio n o f any ru les m ade by the Lo ca l Go vernm en t, to

hunt, sho o t, fish, o r set traps o r snares.

27 . Subject to the pro visio ns o f Section 28, it shall n o t be lawful fo r anyperso n to set fire to a reserved fo rest, o r, in contraven tion o f any ru les m ade

by the Lo ca l Go vernm ent , to kindle any fire, o r leave any fire bu rning in suchm ann er as to en danger such a fo rest .

a28. No thing in sectio n 26, sectio n 27 , sectio n 54, o r sectio n 55 , sha ll bedeem ed to pro hibit

(a ) the exercise, in acco rdance with the o rders, if any, passed by theLo ca l Go vernm en t under Sectio n 12, o f any right co n tin ued

under that sectio n o r

(b) any act do ne with the perm issio n in writing o f a Fo rest-o fficer specia lly em powered to grant such perm issio n o r

(c) any practice o f shifting cu ltiva tio n perm itted under sectio n 10; o r(d) the exercise o f any right crea ted by gran t o r contract in the m anner

described in sectio n 23 .

Cessa tion of Reserve.

29 . ( l ) The Lo ca l Go vernm en t, with the previo us sanctio n o f the Go v

erno r-Genera l in Co uncil, m ay, by no tifica tio n , direct tha t, from a da te to be

fixed by such n o tifica tio n , any fo rest o r any po rtion thereo f, reserved under

this Act , shall cease to be m erved .

(2) Fro m the da te so fixed such fo rest o r po rtio n thereo f sha ll cease to bereserved , but the rights, if any, which have been extinguished therein sha ll no trevive in co nsequence o f such cessatio n .

CHAPTER III .GENERAL Pao 'm c

'rro rr, m e , o r Fo nns

'rs AND Fo rm s'

r Pao nncn .

30. ( 1 ) All standing teak trees wherever situated , except such as have beenexpressly a liena ted by grant o r lease m ade by o r on beha lf o f the British Go vernm ent, sha ll be deem ed to be the property o f the Go vernm ent and sha ll bereserved trees.

(2) The Lo ca l Go vernm ent m ay, by notification , declare that any o ther

trees, o r trees o f any specified class, stan ding o n any land at the dispo sal o f

FOREST ADMIN ISTRATION 633

the Go vernm ent, sha ll, fro m a da te to be fixed by such n o tifica tio n , be te

31 . No perso n sha ll fell, cu t, girdle, m a rk, lop, o r tap any reserved tree,o r in ju re by fire o r o therwise any m erved tree o r the tim ber o f any such tree,except in acco rdance with rules m ade by the Lo ca l Go vernm ent in this beha lfo r as pro vided by the last sectio n o f this Chapter.

32 . The Lo ca l Go vernm ent m ay, by n o tifica tio n , declare that a ll m anu

factu red ca techu o r any o ther kind o f fo rest pro duce specified in sectio n 3,

sub-sectio n clause (b) , whether o btained fro m land at the dispo sa l o f the

Go vernm en t o r fro m o ther lands, sha ll be subject to the paym ent o f ro ya ltyat such ra tes as m ay be specified by the n o tifica tio n , and m ay a lso by no tification

33

decla re certa in areas from which ca techu sha ll be exem pt fro m roya lty.

33 . ( l ) Any perso n m ay use free o f restrictio n the fo rest pro duce growingupon o r fo und o n public fo rest-land , o ther than reserved trees and their tim ber,except as pro hibited o r o therwise pro vided by ru les m ade by the Lo ca l Go vernm en t un der this sectio n , o r by any o ther enactm ent o r ru les fo r the tim e

(2) The Lo cal Go vernm ent m ay, by ru les in respect o f public fo rest-land,(a) regulate o r prohibit the kindling o f fires and prescribe the precau

tions to be taken to preven t the spreading o f fires ;

(b) regu la te o r pro hibit the felling, cu tting, girdling, m arking, lopping,tapping, o r in ju ring by fire o r o therwise o f any trees o r tim ber, thesawing, co nversio n , and rem o val o f tim ber, and the co llectio n and

rem o val o f o ther fo rest-pro duce(c) regu late o r pro hibit the m anufacture o f catechu o r the bu rn ing o f

(d) regu la te o r pro hibit the cu tting o f grass and pastu ring o f ca ttle, and

regula te the paym en ts, if any, to be m ade fo r such cutting o r

Perm s;

(e) pm hlblt the po iso ning o r dynam iting o f water, and regulate o r pm hrbithun ting, sho o ting, and fishing and the setting o f traps o r snares ;

(f) regu late the sale o r free grant o f fo rest-pro du ce ; and

(g) prescribe the fees, ro yalties, o r o ther paym ents fo r fo rest-pro duce, andthe m anner in which such few , royalties, o r o ther paym ents are

to be levied , whether in transit o r partly in transit, o r o therwise.

(3) The Lo ca l Go vernm ent m ay, by a ru le under this sectio n , atta ch tothe breach o f any ru le un der this sectio n any pun ishm en t no t exceeding imprisonm en t fo r a term which m ay extend to six m o nths, o r fine which m ayexten d to five hundred rupees, o r bo th .

(4) The Lo cal Go vernm en t m ay exem pt any perso n o r class o f perso ns o r

opera tion o f any rule under this sectio n .

34. Nothing in this Chapter o r in any rule under this Chapter shall bedeemed to pro hibit any act do ne in the exercise o f any right o r with the per5m ission in writing o f a Fo rest-cfi cer specia lly em powered to grant such

relates to certa in du ties which m ay be levied o n

pro duce .


CHAPTER V.

39 . (l ) The contro l o f all rivers and their banks as regards the fioating o f

tim ber, as well as the contro l o f all fo res t-pro duce in transit by land o r water,

(2) In pa rticu lar and witho ut prej udice to the generality o f the fo rego ing

power, such ru les m ay

(a ) prescribe the ro utes by which alone fo rest-produce m ay be im po rted

Act extends

(b) prohibit the impo rt, expo rt, co llection , o r m oving o f fo rest-pro duce

witho ut a pass from an ofi cer au tho rised to issue the sam e, o r

o therwise than m accordance with the conditions o f such pass(c) provide fo r the rssue, production , and retu rn o f such passes ;

(d) fix the fees payable fo r such passes ;(a) in the case o f tim ber fo rm ed into a raft o r fastened to the sho re, pro

so n n o t the owner thereo f o r no t acting on behalf o f such ownero r o f the Go vernm ent ;

(1) pro vide fo r the stoppage, repo rting, exam ination , and m a rking o f

fo res t-produce in transit in respect o f which there is reason to

believe that any m o ney is payable to the Go vernm ent, o r to whichit is desirable, fo r the purposes o f this Act, to afiix a m ark ;

(9) establish revenue-statio ns to which fo res t-produce is to be taken bythe perso ns in charge o f it fo r exam inatio n , o r fo r the rea lisation

o f such m oney, o r in o rder that such m ark m ay be afixed to it,and prescribe the conditions under which fo res t-pro duce is to bebro ught to , sto red at, an d rem o ved from such revenue-sta tions ;

(h) pro vide fo r the m anagem en t and contro l o f such revenue—statio ns andfo r regulating the appo in tm ent and duties o f perso ns em ployed

autho rise the transpo rt o f tim ber, the property o f the Go vernm ent,acro ss any land , and provide fo r the award and paymen t o f compensation fo r any dam age do ne by the transpo rt o f such tim ber

(j ) pro hibit the clo sing up o r o bstructio n o f the channel o r banks o f anyriver used fo r the transit o f fo res t-pro duce, and the throwing o f

fo rest-produce, grass, brushwo od , branches , o r leaves into any such

river, o r any o ther act which tends to cause the o bstructio n o f such

channel ;(It) pro vide fo r the preven tio n and rem o val o f any o bstructio n in the

channel o r o n the banks o f any such river, and fo r reco vering thecost o f such preven tio n o r rem o val from the perso n ca using such

o bstructio n ;(I) pro hibit, abso lutely o r subject to conditions, within specified local

THE PROVINCE OF BURMA76 . No Fo rest-ofi cer shall, as prin cipal o r agen t, trade in fo res t-pro duce, o r be

o r becom e in terested in any lease o r m o rtgage o f any fo rest o r fo rest-produce o r

in any contract fo r wo rking any fo rest, whether in British o r fo reign territo ry.

[Chapter VIII . co nta ins some supplementary pro visio ns empowering the Government to make ru les, indemn ifying publicservants fo r acts committed in go o d fa ith u nder the Act, exempting the Government and its o fficers from cla ims due to lo sses mcu rred while fo rest-pro du ce is u nder Go vernment co ntro l intransit, except where negligence, malice, o r frau d, can be shown ,

a nd empowering the Go vernment to acqu ire land needed fo r anypu rpo se u nder the Act . A schedu le is added co nta in ing a listo f enactments repea led by the Act . ]

ORGANISATION OF THE FOREST SERVICE .

The Fo rest Service o f Bu rma is compo sed as fo llows1 The Imperia l Forest Service, co nsrsting o f the Chief Co n

servato r, 4Co nservato rs, 36 Depu ty Co nservato rs, 14AssistantCo nservato rs.

2 . The Provincial Forest Service, co nsisting o f 9 Extra Depu tyCo nservato rs and 22 Extra Assista nt Co nservato rs.

3 . The Subordina te Forest Service, co nsisting o f 26 Rangers anda large sta ff o f De u ty Rangers, Fo resters, and Fo rest Gu ards.

The salaries o f ese o fficials are n o ted in the fo llowing table

Chief Co nservator rupees m ensem

Co nservato rs, lst Grade 1 600per

Co nservators, 2d GradeConservators, 3d Grade*Deputy Co nservators :

lst Grade3d Grade4th Grade

*Assistant Co nservatorslst Grade2d Grade

‘Extra Deputy1st Grade2d Grade3d Grade

Rangem , according to GradeAllowances" are included : Depu t Co nserva to rs and Ad stan t Conserva to rs.

Extra Assistan t user-veto“ . 50rupees.


The fo llo are the regulatio ns in fo rce in 1906 fo r thea po in tment o Probatio ners to the Indian Fo rest Service .hey apply to Bu rma , and co nta in deta ils in regard to Exam i

natio ns, Appo in tmen t, Pay, Pensio n , an d Leave . These regulatio ns are reprinted from Circu lar N o . 25 F o f the Go vemmen t o f India in the Department o f Revenue and Agricu lt

ure, dated 2l st December 1 905 .

REGULATIONS FOR THE APPOINTMENT OF PROBATIONERSTO THE INDIAN FOREST SERVICE, 1906 .

1 . The Secretary o f State fo r India in Co u ncil will , in the

summ er o f 1906, make n o t less than ten a in tm ents o f Pro

batio ners fo r the Indian o rest Service, provided that so many candidates are in a ll respects

qu alified u nder the co nditio ns herein after set fo rth, u po n the

resu lts o f a competitive examin atio n to be held in Lo ndo n o n

the 28th August, 1 906, b the Civil Service Commissio ners.

2 . Applicatio n s fo r a missio n to the examination mu st bem ade o n a prin ted fo rm to be obta ined from the Secretary,A dm issio n to

Judicia l and Public De artm ent , India Office,Exam in atio n .

Whiteha ll, Lo ndo n , S . an d to be retu rnedto him n o t later than Satu rday, the 30th Ju ne

1 906 . N0 applicatio ns received after that date will be co n

sidered .

3 . Candidates mu st have atta ined the age o f 18, and n o t

atta in ed the age o f 21 , years o n the 1 st Janu ary 1906 .

4. Every candidate mu st be a n atu ra l-bo rn British subject .He mu st be u nmarried, and , if he marries befo re reaching India ,

appo in tment .

5 . A candidate mu st have passed , o r mu st u ndertake to passbefo re October 1 906 (fa iling

ll

which

h

his selectio n wou lf

d

fire can

cc ed) , t e examination 0 t e UniQ‘m ‘fym g versity o f Oxfo rd kn own as Re

s nsio ns o r the Previo u s Examinatio n o f the Un iversity o f

ambridge, o r some o ne o f the o ther examination s held (1 )by these Universities o r (2) by the Un iversities o f Lo ndo n o r

Dublin o r (3) by the Jo int Bo ard o f Examiners fo r the Sco ttish Un iversities o r the Sco tch Education De artm ent o r (4)by the Co llege Entrance Examinatio n Bo ar o f the Un itedStates o f America , an d recogn ised by the Un iversities o f Oxfo rd o r Cambridge as equ iva lent to the Examin atio n in Re

spo nsio n s o r to the Previo us Examin ation , o r must have passedan examin atio n at some Fo reign Un iversity which, in the o pin

A ppo in tm en ts .

638 THE PROVINCE OF BURMAio n o f the Secretary o f State in Co uncil , is at least equ iva lentto any o ne o f the examin atio ns above mentio ned .

6 . The subjects o f the competitiveexamin atio n mentio ned in paragra h

kare as fo llows : (1 ) Mechan ics and Physics ; (2) Chemistry ;58)o tan

Equyal weight will be attached to each o f these subjects, and

candidates must qu a lify in each . Candidates must a lso passa qu a lifying examinatio n in German to be co nducted by theCivrl Service Commissio ners simu ltan eo usly with the competitive examin atio n . The Syllabu s o f the Competitive Examin atio n and o f the Examin atio n in German fo rms Appendix I .

7 . A fee o f 2L is requ ired from eve cand idate, and instruotio ns as to the manner o f payment 0 this fee, the time and

Fe“ place o f the examin atio n , an d any o ther necessary ino rm atio n , will be sent to candidates, o n applicatio n , by

the Civil Service Commissio ners.

8 . Tho se candidates who are pro visio na lly successfu l in the

competitive examin atio n will be requ ired, sho rtly after the result

o f the exam inatio n is declared, to nu

dergo a strict examin atio n by a Medica lBo ard at the India Office, at which particu lar stress will bela id o n go o d visio n and he On passing this medica l examin atio n , candidates will be fieem ed to be Probatio ners fo rthe In dian Fo rest Service .

9 . The perio d o f probatio n will extend over abo u t threeyears. Fo r the first two years the Probatio ners will be re

qu ired to u ndergo a s ial co u rse o f

stud at Oxfo rd and to gee

gom e memberso f theUn iversity, if no t so ready . Du ring the third year o f theirprobatio n they will receive practica l instruct io n , visiting u ndersu itable su pervisio n such Co ntinental fo rests as m ay be selectedfo r the pu rpo se . Excu rsio ns m ay a lso be made fo r purpo seso f study du ring the first two years, bo th in term-time and inthe vacatio n s.

10. The Probatio ners will be requ ired to defre a ll expensesfo r lo dging, bo ard, tu itio n , and excu rsio ns which t ey m a incu r

du ring the rio d o f their pro batio n at xfo rd .

Du ring the t ird year o f practica l instructio n o n theCo n tin en t, which will co nsist o f three terms, each Pro batio n erwill be re u ired to pay in advance a charge o f 601. a term ,

fo r which t e Secretary o f State fo r India will pro vide (1 ) bo ard,lo dging, and washing ; (2) travelling expenses ; and (3) fees tolo ca l fo rest o fficers, etc .

Subj ects o f E xam in ation .

Med ica l E xam ina tio n .

Perio d o f Pro bation .

Charges.


residence as Probatio ners at Oxfo rd and the m anner in whichthe have completed the practica l co urse o n the Co ntinent .hey will be allowed at the end o f the rio d o f pro

to state their preference in respect to the vinces to whichthey desire to be a llo tted ; bu t the distribu tio n will be m adeto the several Pro vinces acco rd

"

to the needs o f the ublic

service, at the discretio n o f the reta ry o f State fo r d ia .

Officers are, however, at a ll times liable to be transferred fromo ne Pro vince to an o ther at the pleasu re o f the Go vernment o f

India .

15 . Every Probatio ner, befo re pro ceeding to India , will be re

qu ired to satisfy the Secreta ry o f State, in such manner as m aybe determined, o f his ability to ride . It is desirablethat this evidence sho u ld be fo rthcoming befo re the

Probatio ner proceeds to the Co ntinent fo r his fin al perio d o f

studWithin a mo nth o f his nominatio n as Assistan t Co nserv

ato r, each nominee m us

t

t

h

sign articles

o f agreem e

pt describing

e terms an co nd itio ns 0 his a intAm d e' Of Agreem en t .

ment ; he mu st embark fo r Ind igpvghenrequ ired to do so by the Secretary o f State, and must

ir

i

r

fiagem

Rid ing.

his own pass Fa ilu re to embark at the stated timethe absence 0 satisfacto ry explan atio n , lead to fo rfeitu re o f

appo in tment .

1 7 . An allowance will be granted to each Probatio ner o n

signa tu re o f his agreement, varying from 501. to acco rdingto the degree o f proficiency and diligence shown by hrm du ring his prac

tica l co u rse u po n the Co ntin ent .19 . An Assistant Co nservato r o f Fo rests will draw pay a t

the rate o f Rs . 350a mo nth from the date o f his repo rtm g his

arrival in India .

1 9 . Promo tio n , leave, an d pensio n will be overned by theRegulatio ns la id down by the Government o f India , and made

applicable to Fo rest Officers, such Regulatio ns being subject to any mo dificatio nso r a lteratio ns which m a be made in them

from time to time by the Government o f ndia , and their interpreta tio n in case o f an do ubt arising being left to thatGovernment . A co py o f e existing regu latio ns can be seeno n applicatio n at the India Ofi ce .

Certa in info rm a tio n regard in appo intments in the up r

co ntro lling staff o f the Indian o rest Service will be fo u ndpinAppendix II . ; a summary o f info rmatio n regarding Leave is

A llow an ce an d Sa lary .

Prom o tio n , Leave,Pensio n .


III . ; regarding Pensio ns and Pro videntFund, in

4th October 1905.

APPENDIX I .

(Referred to in paragraph a. )

L — SYLLABUS OF THE COMPETITIVE EXAMINATION.

I.—Mncrn Nrcs AND a srcs.

The rinciples o f the lever, the inclined plan e, the compoo¥ fo rces, and virtu al wo rk, their experimental investi

gatio n and applica tion to machines and o ther sim

ple cases o f

equilibrium . entre o f gravity, co uple, to rqu e, ve co ity ratio ,mechan ica l advantage, efficiency. Applicatio n to liqu ids and

gases. Densit Boyle’s law. Pump, sipho n , barometer, m a

nom eter . B y mo ving in a stra ight line so that its velo citypropo rtiona lly with the time . Body mo ving un ifo rmly

in a crrcle. Mo tio n o f pendu lum-bob . Momen tum, fo rce,im pulse o f a fo rce, energy, conservatio n o f energy .

H eat .

thermometry . Simple methods o f determin ing laspecific heats ; expansio n o f gases, liqu ids and so lids

vapo u r pressures. Change o f state . Simlle experiments on

co n du ctio n , co nvectio n and radiatio n . echan ical equ ivalen t o f heat .

So und .

Direct determin atio n o f the velo city o f so und in air and inwater ; the cfiect o f change o f temperature o n the velo city o f

so und in air ; mo de o f propagatio n o f so u nd in air. Simplem etho ds o f determin ing the pitch o f a n o te . Characteristicsof m usica l so u nds.

Laws o f reflectio n and refractio n . Sim le methods o f determ in ing refractive indices, and the fo c lengths of mirro rsan d lenses . The simplest fo rm o f the compo u nd microscope,


and o f the astro n omical telesco pe . Dis rsion , the

sco pe, spectra o f d ifierent kinds. Sim e pho tom et

mentary no tio ns o f the determinatio n o f t e velo city o f

Properties o f electrified bo dies. Methods o f electrificatio n .

Electrrc induct io n . The go ld leaf electro sco pe . Elemen taryqu antita tive n o tio ns o f electrical qu an tity, capacity, po tentialand special indu ctive capacity . Co ndensers. Pro perties o f m agnets . Methods o f magnetizatio n . Magnetic induct io n . Sim

ple methods o f determ m ing the declin atio n and di at a placeand o f com aring m etic fields and moments . e co nstructio n o f the atteries o Vo lta , Dan iell, and Leclanché , and theirtheo ry . The seco ndary battery . The physica l and chem ica lactio n due to a cu rrent . Simple galvan ometers, ammeters,and vo ltmeters. Measu rement o f cu rrent-strength, electromo tive fo rce and resistance . The pro ductio n o f cu rrents

electro -m etic indu ct ion . The bro ad principles o f the m

ductio n-co and dyn amo .

PRACTICAL EXAMINATION .

Simple experiments illu strating the principles stated abo ve .

The simpler chemical and physical pro perties o f commo nsubstances, su ch as lime, salt, su ar, water, air .

The preparatio n (excluding eta ils o f techn ical pro cesses)and properties o f the fo llowing substances :The meta ls, tin , lead , iro n , copper, zinc, magnesium, ca l

o ium, po tassium, so dium ; their simpler and mo re im rtant

compo u nds, 8 ecially such as o ccu r n atu ra lly, and suc com

po u nds and oys as are u sed in the Arts.

Hydrogen , o xygen , water, o zo ne, hydrogen-pero xide .

Nrtrogen , ammo n ia , ammo n ium sa lts, n itro u s o xide, n itrico xide, n itrogen pero xide, n itrates.

Carbo n , carbo n dio xide, carbo nates, carbo n mo n o xide .

Chlo rin e, bromine, iodine, chlo rides, bromides, io dides, chlorates, hypo chlo rites.

Su lphu r, su l hu retted hydro en , su lphides, su lphu r dio xide,su l hu r trioxi e, su lphites, su lp ates.

bo spho rus, pho spho retted hydrogen , pho spho rus trio xide,


zinc, copper, iro n , lead, tin , o xide, carbo nate, chlo ride, su l

phate, n itrate, su lphide .

The fo llowing plan ts as exhibi the life-histo ry o f plants ;the relatio n o f the lant to extem conditions ; the pand mechan isms 0 nu trition , growth, and repro ductio n ; the

structu re and functions o f the parts o f the lant°

o sperm sz helianthus, trlia , zea . ym n os

Pteri o h as idium , e u isetum . B oph

A&I“ p m y“;

bacterium, aas vaucheria , c o ro co ccu s.

lichen , a parasitic fungus.

Candidates will be expected to show an ad ate acqu

with the micro sco pica l examinatio n o f the

e

(

(

ihief plant tissu es,and to describe typical specimens and preparatio ns.

B.— SYLLABU8 OF THE QUALIFYING EXAMINATION DI GERMAN.

Translatio n from and into German Compo sitio n , and Co n

versatio n .

APPENDIX 11 .

h er o r Arrom 'rm '

rs m THE UPPER CONTROLLING Sfrm o r rm : INDIAN

Rs. a m onth by annual increm ents1 W “ General of Forests {o f Rs. 100a m onth to a m o nth.

1 Ad stant Inspector General of Forests

43rdIm perial Forest Schoo l .

1 Deputy Director2 Instructo rs9 (4temporary) Foreign Service appo intm ents

5 Deputy Conservators,h

?

d

8 Assistant


APPENDIX III.

LEAVE .

1 . The fo llowing is a summary o f the principal re latio ns

relating to the leave admissible to o fficers a po in te to the

Indian Fo rest Service by the Secreta ry o f State m m the Un ited

2 . Fu rlo ugh is admissible to an aggregate amo u n t o f six

yea rs du ring the service . The amo unt ‘

eam ed”is o ne-fo u rth

o f an o fficer’s active service, and the amo un t due is thatamo un t less any en joyed .

3. Fu rlo ugh witho u t medica l certificate can , if due, be genora lly taken after eight years

’

active service, and aga in afterthree years’ co ntinu o u s service . It is limited to two years at

a tim e .

4. Fu rlo n h with medical certificate is limited to o ne yearif an o fficer as n o t served three years co ntinu o u sly ; o therwisehe m a have leave u p to two years, and it m ay be extended toa thi year .

5 . The allowances admissible du ring fu rlo n h are

(1 ) Du ring the first two years o f fu rlo ng witho u t medicalcertificate and du ring so mu ch o f fu rlo n h withmedica l certificate as m ay be due, — h

age salary, subject to certa in maximum and min im um lim rts .

(2) After the expiratio n o f the rio d fo r which the fo rego ing a llowances are admissible— o ne qu arter o f

alary, subject to certa in maximum andm in rm um lim rts .

6 . Privilege leave is a ho lida which m ay be ran ted to theextent o f o ne-eleven th part o f t e time that an 0 cer has beeno n du ty witho u t interruptio n ; and it m ay be accumulated upto three mo n ths, earned by 33 mo n ths

’

service . Du ring privrlege leave, the o fficer reta ins a lien o n his appo in tment, andreceives the salary which he wo u ld have recerved if o n du ty.An interva l o f n o t less than six mo nths mu st elapse betweentwo periods o f absence o n privilege leave .

Privilege leave m ay be prefixed to fu rlo n h, special leave,o r extrao rdinary leave witho u t allowances. he who le period

646 THE PROVINCE OF BURMAo f leave thu s taken in combinatio n is kn own as combined leave .Combined leave (except when co nsisting o f privilege leaveand extrao rdinary leave witho u t a llowances) m ay n o t be o fless du ratio n than six months, n o r, except o n medica l certificate, m ay it be extended beyo nd two7 . Special leave m ay be anted at an

ytime fo r n o t mo re

than srx mo n ths, with m terv s o f six years service ; a llowances,ca lcu lated as du ring fu rlo ugh, are given du ring the first six

mon ths o n] whether taken in one o r mo re insta lments . Thisleave is in cluded in the aggregate o f six years’ fu rlo ugh admissible .

8 . Extrao rdin ary leave witho ut allowances m ay be gran tedin case o f n ecessity, and , except in certa in spec ified cases , o nlywhen n o o ther kind o f leave is by ru le admissible . It m ay begran ted in co ntinu atio n o f o ther leave .9 . Subsidiary leave in Ind ia fo r a min imum o f ten days,

usu ally with half average salary, is granted to an o fficer proceed ing o n o r retu rn ing from leave o u t o f Ind ia , o r o n retiremen t, to en able him to reach the po rt o f embarkatio n o r to

his appo intmen t . It is admissible o n ly at the end and

the inn ing o f combin ed leave .

10. Sho rt cave rs also granted to en able o fficers to appea rat examin atio ns, etc .

1 1 . Leave o f absence, whether o n fu rlo ugh o r o n privilegeleave, can never be claimed as of right, and rs given o r refu sedat the discretio n o f Governmen t .

12 . After five{f

ars’

co n tin u o u s absence from du ty, an o fficeris co nsidered to o u t o f the emplo ymen t o f Go vernmen t .

13. When leave allowances are a id at the Home Treasu ry,o r in a Co lo ny where the standard

)

o f cu rrency is ld , rupeesare co nverted in to sterling at the rate o f exchange ed fo r thetime being fo r the adju stmen t o f fin ancia l tran sactio ns betweenthe Imperia l and Indian Treasu ries, u n less any o ther rate hasbeen exceptio n ally au tho rised . Bu t fo r the present the rate o f

conversio n is subj ect to a min imum o f l s. 6d . to the rupee .

APPENDIX IV .

PENSIONS AND PROVIDENT FUND .

1 . The fo llowing is a summary o f the principa l pensio n ru lesapplicable to o fficers o f the Indian Fo rest Service appo in tedby the Secretary o f State from the Un ited Kingdom .


2 . A Pro vident Fu nd has also been established o n the fo l

The co ntribu tio n is compu lso ry up to 5 per cent . o n

sala ries, with vo lu n tary co n tribu tio ns o f a fu rther5 per cen t . ; while o n leave, an o fficer m ay subscrrbe any sum he pleases, subject to a min imumo f 5 per cen t. o n his leave a llowances and a m axim um o f 10per cen t . o n his sa lary.

Compo u nd in terest o n su ch paymen ts is annu allycredited by Go vernmen t to each o fficer subscrib

ing, the rate being at presen t 4per cen t . per annum.

Receipts an d pa en ts are made in rupees o nly.

The sum whio will thu s accumu late to the credito f an o fficer to be his abso lu te pro perty, to be handedo ver to him u nco nditio n a lly o n qu ittmg the service ;o r, in the even t o f his death befo re retirement, tohis legal representa tives.

THE WORK OF THE FOREST DEPARTMENT .

Fo r the pu ses o f fo rest admin istratio n the Pro vince o f

Burma is dlvi ed into 4Fo rest Circles, and 36 Divisio ns, whichin tu rn are d ivided into Subdivisio ns and Ranges.

Lower Bu rma , is divided into the Ten asserim Circle and the

Pegu C ircle ; Upper Bu rma , in to the No rthern Circle and the

So u thern Circle, to the latter o f which are attached the So u thernShan States.

The fo llowing general acco unt o f the wo rk o f the Fo restDepartment is taken , by kind permissio n o f the au tho r, fromDr. Jo hn Nisbet’s Bu rma under British Ru le— and Before.

Whenever it is roposed to reserve an particular tract o f

fo rest, the Fo rest-O cer who has examine it submits his pro

Reserva tio n o f posals,sta tin

gthe

31mm?

o

liisth

'

e reservatio nan t e res ts 0 m s ro n , a

Sta te Fo rests '

descngp‘

t

r

ibl

g o f the tract, and a staptzfit

rent o f

the bo u ndaries ro po sed . This repo rt, accompan ied b a m ap,

is then fo rwarclbd to the Depu ty Commissio ner, the c'

ef civilau tho rity in the district . After co nsiderin

glthe pro po sals and

reco rding his co ncu rrence o r o bjectio ns, t e pro'

ect is tran s

m itted to the Commissio ner o f the Divisio n , rs o rwarded byhim to the Co nservato r o f Fo rests o f the circle co ncerned, andis submitted by the latter, thro ugh the Revenue Secretary o f

the General Secretariat, fo r the o rders o f the Lo ca l Govemment . Thu s, befo re any o f the necessary lega l steps are taken


towards reservatio n , the civil au tho rities have an o ppo rtu n ityof reco rding any prim a facie objectio ns they feel towards thepropo sals, and the Co nservato r o f Fo rests has the o ppo rtu n ityof expla in ing away their objectio ns o r o f adducing additio na largumen ts in favo u r o f reservatio n .

On su ch pro po sals being prelimin arily approved by the Lo calGovernm ent, a n o tifica tio n is issu ed in the Oficia l Gazette3 the situ atio n and the limits o f the land, in tim at

'

at it is pro po sed to co nstitu te the same a reserved fo rest, anappo in ting a civil o fficer as Fo rest-setflem ent-o fficer to inqu ireinto and determine the existence, n ature, and exten t o f an

rights o r cla ims to the exercise o f privileges o f vario u s kinwrthin the specified tract . This no tificatio n is a lso publishedin Bu rmes e at the headqu arters o f the township co ncerned,and co ice o f it, together wrth an e lanatio n o f the co nsequ encesthat W5] ensu e o n reservatio n , are

'

stribu ted to all the villagesand ham lets situ ated in the vicin ity o f the tract in uestio n ,

while a perio d o f n o t less than three mo n ths is allowe du ringwhich the vill rs m ay make written o r verbal objectio n to thereservatio n . en this perio d has elapsed, the Fo rest-settlement-ofi cer visits the lo calities in qu estio n and makes fo rma linqu iry in to the objectio ns ra ised . Duly empowered with specia llega l au tho rity, he m a alter the bo undaries o f the pro po sedreserve so as to exclu e land fo r the exercise o f tau ngya , o r

shifting cu ltivatio n , o r m ay in clude tau ngya areas as separatelydemarcated tracts within the reserve, o r m a refu se to ermitthis class of cultivatio n if am ly sufi cien t land exists o r its

exercise o u tside the pro po sed o u ndaries. Rights o f way, o f

waterco u rses, of water u ser, o f astu t e, and o f fo rest-pro duce,are also adjudicated o n . If suc cla ims are fo u nd reaso n able ,they are pro vided fo r by excluding su fficient land fo r their exercise, by reco rd ing an o rder gran ting the privilege o f pastuso m any head o f cattle o r o f extracting certa in qu an tities

-u

hifo rest-pro du ce ann u ally, o r by commu ting the rights in to a paym ent o f money o r a gran t o f land .

On the termin atio n o f the inqu iry the pro ceedings o f the

Fo res t-settlement-o fficer are sen t to the Depu ty Commissio nerof the district, and a erio d o f three mo n ths is allowed fo r thefiling o f objectio ns to t e decisio ns which have been arrived at .

If su ch are received, the De u ty Commissio ner acts as appellateofi cer, and appro ves, m od

'

es, o r upsets the judgmen ts madeby the Settlement-o fficer. The settlement ro ceedrn are thenfo rwarded to the Commissio ner o f the ivisio n o r reviewand remark, and they are then fo rwarded to the Co nservato r


o f the Fo rest Circle co ncerned fo r subm ission to the Lo calGovernmen t. It is n o t un til all these prescribed legal stepshave been taken and the who le o f the pro ceedings subjected tocarefu l scrutiny by vario u s respo nsible oflicers and by the Revenu e Department of the Go vernmen t that fin a l o rders are issu eddeclaring the area in qu est io n to be a reserved fo rest from a

given date .

Carefu lly as the exist ing hts o f village commun ities and o f

individu a l villagers o r hill tgfiesm en are thu s inqu ired into and

safegu arded, le al pro visio n is made fo r the revisio n b the Lo ca lGovernmen t 0 any such n o tificatio n du rin the fo 0 five

years. Further than this, pro visio n is m e under the o restAct fo r enabling the Lo ca l Go vernmen t to direct that an re

serve o r po rtio n o f a reserve shall cease to be reserved . lyhu s,

if land su itable fo r perman ent self-susta in ing cultivatio n sho u ldhappen to have been in cluded within a fo rest reserve, and the

increase o f po pulatio n sho uld subsequ ently show that it is desirable to throw it o u t o f reservatio n and u tilise it agricultu ra lly,the necessary power fo r effecting such changes is pro vided mpro per legal fo rm . The fo llowing table shows the area o f re

served fo rest in Bu rma in vario u s years

AREA OF RESERVED FORESTS IN BURMA.

(IN Acans. )

IMO. 1904.

Pegu CircleNorthern CircleSouthern Circle

To tal Burm a

Within the reserved fo rests everything is the property o f theGovernmen t, except in so far as abso lu te own ership has been

mo dified at the time o f reservatio n . On

all o ther fo rest-land, teak and certa in re

served trees are the pro perty o f the Go vernm en t, and neither teak n o r reserved trees can be cu t o n n u

reserved fo rest tracts witho u t specia l licenses. The felling o f

u n reserved trees growing on u n reserved fo rest a reas can takeplace Witho u t restrictio n by residen ts in the vicin ity o f the

Genera l System

o f E xplo itat io n .

Prio r to 1900Upper Bu rma was divided into an Eastern Circle and a Western Circle instead o f aNorthern and a So u thern Circle .


tio ns un til a wo rking plan has been specially prepared fo r itsfu tu re treatment .The first regular wo plan o f this so rt was made in 1884,

and since then steady pro ess has been made in the ro visio n

o f so und schemes fo r wo r the reserved fo rests. he basiso f such plan s is a m ap o n a sca le o f fo u r inches to the m ile,showing all the topographica l deta ils o f streams, hill-ranges,ravin es, dells, swamps, an d the like . The pre aratio n o f thesemaple. is intrusted partly to the Topograp

hrc Survey Branchf t e Su rvey o f India and partly to the o rest Su rvey Bran ch ;and fo r some years past several su rvey parties have beenco ntin u ally employed in Bu rma fo r the pre aratio n o f the

maps necessary befo re the fo rest wo rking-p an partiesoperate .

On the receipt of the maps, each wo rking circle — as the areais ca lled to which the pro visio ns o f o ne wo rkm g lan are in tendedto apply— is marked o u t in su itable blo cks and

)

subdivided in tocompartments fo rmed with due regard to the co nfiguratio n o f

the so il an d its n atu ra l bo u ndaries. The compartments o ftenvs

?co nsiderably in size acco rding to the n atu re o f the fo rest

an the qu an tity o f teak co nta ined m it, bu t the usu ally averageabo u t o ne squ are mile o r mo re in extent . over the fo restsample plo ts are marked o ff so as to be fa irly evenly distribu tedthro ugho u t the area , and these, amo u n ting to between o ne

fifth and o ne-fo u rth o f the who le wo rking circle, are ca refullyexamin ed to ascerta in the existing stock o f teak-trees o f d ifferen tgirth-classes, from seed lings an d

po les below three feet in girth

up to matu re trees abo ve seven eet in°

rth, and o f o ther re

served trees girthing o ver three feet . t the same t ime investigatio ns regarding the rate o f the growth o f teak are made ;and the wo rking plan fo r the circle is based o n the data acqu iredby co

gn ting o u t the sample plo ts and by estimating the rate o f

rowtgWhen the field wo rk has thu s been completed, a

plan repo rt is prepared . It first o f all gives a descripti

situ atio n , so il, and climate o f the tract dealt with, o f the com

po sition and co nditio n o f the fo rest, o f the past system o f m an

agem en t, an d o f the exten t to which the fo rest pro du ce has beenu tilised . The bases o f the pro o sals are then deta iled,the existing sto ck as estimated y the co u n tings o n the 3

areas, and the ascerta in ed rate o f growth o f teak fromclass to girth-class.

The wo rking plan u su ally confin es itself to pro o sals in re

gard to the girdlrng o f teak, becau se the supplies of)

o ther kinds


o f reserved trees are n o t, u n less in exceptio n a l cases, in tendedto be u tilised from reserved fo rests so long as sup lies are stillava ilable in the unreserved fo rests. Except in t e very dryfo rests, where teak do es n o t atta in such large dimensio n s as in

the mo ister tracts, the gird ling ropo sals are limited to trees o f

seven feet o r mo re in girth . ong with these specific girdlin

pro po sals fo r teak, recommendatio ns are also made with regarto wo rks o f impro vemen t, su ch as sowin plan ting, fire ro tec

t io n , cu ttin o f wo o dy climbers and epi ic fici, and b estingo peratio ns o r facilita ting the wo rk o f fl

ibating.

No wo rking plan fo r any reserved fo rest can come in to o perat io n befo re it has been appro ved by the Lo cal Governmen t, andthis a roval is n o t given witho u t careful co nsideratio n . Whilethe figso peratio n s are still in progress, the wo rking lan s o fficer,who has previo u sly discussed the matter with his o nservato r,

an d who rs a lways in direct commu n icatio n with him, submitsa prelimin a repo rt setting fo rth the n atu re and co nditio n o f

the fo rest an sketching the propo sals he in tends to make . Thisrepo rt is fo rwarded to the In specto r-General o f Fo rests in India ,and retu rned to the Co n servato r a lo ng with an criticisms o r

suggestio ns which seem desirable . On the wo rking plan and

fo rest maps being com leted , they are submitted by the Con serveto r to the Lo ca l ovem m en t and fo rwarded by it to the

Inspecto r-General fo r his o pin ion and advice ; and it is n o t u ntilthe Lo cal Go vernmen t is assu red that its techn ica l advisers,the Co n servato r and the Inspecto r-Genera l, co ncu r in the pro

als submitted that these are approved and applied to the

o res t circle co n cerned .

The wo rk o f the Fo rest De artm en t, in so far as it covers thecommercial explo itatio n o f t e Bu rma fo rests, is described inthe fo llowing sectio n .

COLIMERCIAL EXPLOITATION OF THE BURMA FORESTS .

It will be remembered that the cau se o f the Third Bu rmeseWar was the refu sa l o f the Co u rt o f Ava to submit to the investigatio n o f a mixed co u rt, as acco rded by treaty rights, thequ estio n of alleged ma lpractices o n the part o f the BombayBu rma Trading Co rpo ratio n in its fo rest o peratio n s in UpperBu rma . On the assumptio n o f so vereignty by the British theGo vernmen t practically renewed the arrangemen ts which hadexisted between the King o f Ava and the Co rpo ratio n by gran ting fo rest leases at very low rates o f royalty.


With vast so u rces o f supply at its command at n omin al rateso f ro yalty, the Co rpo ratro n practically commanded the teakmarket, and the tim ber trade o f Burma was exposed to the gravedanger o f becomm g

'

alm ost an abso lu te mo n o ly in the handso f t e Co rpo ratio n . The few o ther firms de exclu sively intimber, which, having n o fo rest leases, were compelled to pro

cu re the supplies fo r their sawmills from the Governmentauctio n sales o f timber extracted by Governm ent agency, co uldn o t hope to compete successfu ll aga inst the Co ration , whichdrew rts supplies ind

zgenden y o n

fpa

yment o a very sma ll

It appeared visable, there o re, in the general in terestsome so rt o f assistance to the smaller firms. This

was arranged by gran ting a u rchase co ntract (leases o f fo restshaving been fo rbrdden by t e Go vernment o f Ind ia in 1873)fo r the extractio n o f timber from certa in fo rests to the firm o f

Messrs. Macgrego r Co .

The po licy thus in itiated in 1889 has been co nsistently fo llowed, and at the presen t time severa l firms have con tracts fo rthe extractio n o f timber from differen t fo rest areas, whilst o thertracts are wo rked by the Fo rest Department thro ugh the agencyo f native co ntracto rs.

The determin atio n o f the number o f trees to be girdled in all

fo rests rests with the Fo rest Department, and the wo rk o f marking trees fo r felling is carried o u t o nly by ofi cers o f the Departm ent ; bu t the actu a l felling and extractio n o f timber isperfo rmed partly by the agents of the firms having pu rchaseco n tracts and partly b the agents o f the Fo rest Departmen t.The timber extracted the Fo rest Department is so ldublic auctio n at the (government depo ts at Rango o n

anda laIn ad t io n to the timber extracted by the Go vernment and

by the ho lders o f purchase co n tracts a small amount is extractedby perso n s to whom the Governmen t has a llowed, fo r o ne reaso no r ano ther, limited free grants fo r extractio n ; and un til withinrecen t years a small amo un t was extracted by rso ns ho ldingfo rest hts recognised by the Go vernmen t at tfi

)

: time o f m aki thg

l

go rest settlement o f reserved fo rest areas .

be fo llowing table shows the extractio n o f timber by the va

rio ns agencies in severa l years

656 THE PROVINCE OF BURMAThe revenu e o f the Fo rest Departmen t is derived from the

sa le of timber and o ther produ ce remo ved from the fo rests byGovernmen t ncy, from ro ya lty and o ther payments made byurchasers a ll

]

?3

co nsumers remo their own supplies from the

crests, from the sa le o f grazmgts and fodder, from the sale

o f co nfiscated wo o d (very large y wo o d co llected by the Departm ent from the rivers) , and from du t

yimpo sed o n fo rci

timber an d o ther pro duce . The deta ils 0 revenu e and expen i

ture fo r severa l years appear in the fo llowing tables

DETAILS OF FOREST REVENUE.

(IN Rm . )

DETAILS OF FOREST EXPENDITURE.

(IN Burn s. )


Further statistics relating to fo rest administratio n in Bu rmawill be fo und in Appendix Q o f this vo lume . At the momentthis vo lume is go ing to press the Reports on Forest Adm inis

tration in Bu rm a fo r 1904—05 have reached me . The fo llowingare the principa l figures fo r 1904—05 : Gro ss Revenu e, Rs. 10,

Expend itu re, Rs. Su rplu s, Rs.

to ta l o u t-tu rn o f timber, cubic feet : o u t-tu rn o f

teak, cubic feet ; o u t-tu rn o f fu el, cubicfeet ; valu e o f o u t-tu rn o f min o r fo rest-produ ce, Rs.

CHAPTER xv.

PUBLIC WORKS

REFERENCES.

Strachey, Sir Jo hn, and Strachey, Lt.-Gen . Richard . The Finances and

Public Wo rks o f India from 1869 to 1881 . Lo ndo n , Kegan Pau l, 1882,

Macm illan , third editio n , 1908, pp . m i 515 . Map .

Go vernm ent o f India . Public Wo rks Departm ent Co de. General Regula

tio ns. Calcutta , Go vt. Press, 1901 , 1902, 2 vo ls. , pp . m v+ 577 +cxliii, and n ix 414 xxiii.

Railway Board . Classified List o f Sta te Railway Establishm ent and Distributio n Return o f Establishm ent o f All Railways, co rrected up to

s0th June, 1905 . Calcutta , Go vt . Press, 1905, pp 129 12.

Railway Board . Histo ries o f Railway Pro jects, including Tramways, co r

rected up to 3oth June, 1905 . Sim la , Govt. Press, 1905 . Fo lio , pp.

xi 49 1 1 . Map .

Railway Bo ard . Administratio n Repo rt o n the Railways in India fo r theCalendar Year 1904. Sim la , Go vt. Press, 1905 . Fo lio , pp . iii-P27I.

H ap, Statistical Chart.

Go vernm ent o f India . Public Wo rks Departm ent. Classified List and

Distributio n Return o f Establishm ent, co rrected up to 8oth Ju ne, 1905 .

Calcu tta , Go vt. Press, 1905 .

The Quarterly Civil List o f Burm a , No . CXLV, co rrected up to lst July,1906 . Ra ngo o n , Go vt Press, 1906, pp .p viii+ 898+ xxxi.

Adm inistratio n Repo rt o f the Public Wo rks Departm ent, Burm a (Buildingsand Ro ads Branch) , excluding Irrigatio n . Rango o n , Go vt. Press.

Annual . Maps.

Adm inistratio n Repo rt o f the Public Wo rks Departm ent, Burm a (Irrigatio n) .Ra ngo o n , Go vt . Press. Annual . Maps.

Mandalay Canal Pro ject (Revised Estim ate) . Ra ngo o n , Govt. Press, 1901 .

Fo lio , pp . 4 86 .

Shwebo Canal Pro ject , 1899 . Ra ngo o n , Govt . Press, 1899 . Fo lio , pp.

2 58 38 pages o f annexures vario usly num bered . H ap .

Mon Cana ls Pro ject, 1900. Ra ngo o n , Govt . Press, 1901 . Fo lio , pp.

109 .

GENERAL ORGANISATION OF THE PUBLIC WORKS

The establishment o f the Public Wo rks Department isdivided into two d istinct bran ches, -the Execu tive and theAcco u nts.


the subo rdin ate establishment, and two-n inths to successfulcandidates at the competitive exam inatio n ; bu t the Go vernmento f India reserves the power o f making ap intm ents in specia la

gd exceptio n a l cases o therwise than in t e mann er described

a ove .

The appo in tments made in India are o n robatio n o nly,and carry the rank o f Assistant Examiner o f t e third grade .

N0Assistant Examiner m ay be co nfirm ed in his appo intmento r, having been co nfirmed, m ay be promo ted abo ve the thirdgrade unless he has passed the LowerDepartmenta l Examin atio n ;and n o o fficer, however appo inted, is eligible fo r promo tio nabo ve Assistant Exam iner o f the first grade until he has passedthe Higher Departmental Examin atio n and the prescribedexamin atio ns in the vern acu lar.

As a general ru le, n o o ne is admitted to the subo rdinate establishm en t o f the Acco unts branch o therwise than by enteringas an Acco u ntant o f the fo u rth grade, after passing an examinatio n in writing, dictatio n , arithmetic, mensu ratio n , and bo o kkeeping. Appo in tments as Acco u ntant, fo u rth grade, are ro

batro n a fo r o ne year, and co nfirmatio n in the po st is depen ent

u po n a avo u rable repo rt from the Examiner u nder whom the

Acco u ntant has been serving, and u po n passing an examinatio nin some o ne sectio n o f Public Wo rksAcco u nts. N0Acco u ntan tcan rise abo ve the seco nd ade u ntil he has assed a departmental examin atio n divide in to three parts, the first comprising a genera l educatio n a l test, the seco nd co nsisting o f a testin compo sitio n , and the third invo lving a tho ro ugh test in bo okkee ing and departmental acco u n ts and ro cedu re .

he Execu tive Branch o f the Pub ic Wo rks Departmentin clu des all o fficers and o ther rso ns necessary fo r the prepara

tio n o f (fezigns and estimates, the su pervisio n and co ntro l o f the wo rk executed,

and the disbu rsement o f mo ney, to ether with the re u isite o f

fice establishmen t . It is subdivide in to Ra ilway estab ishm en ts

and Pro vincial establishmen ts fo r all wo rks m the Pro vincecarried o u t under the o rders o f the Lo cal Go vernmen t . TheExecu tive branch is classified as fo llows -I . Engineer establishm ent ; II . U r Subo rdin ate establishment ; III . LowerSubo rdin ate esta ishm en t ; IV. Ofi ce establishment ; V. Pettyestablishmen t .

It is u nnecessary to dea l here with the Lower Subo rd in ate,Office, an d Petty establishments, since they comprise o n lyservants o f inferio r grades, such as sub-o verseers o f wo rks,clerks, watchmen , messengers, an d so o n .

Execu tive B ran ch .

PUBLIC WORKS 661

The sa laries o f o fficia ls in the Engineer and Upper Subo rdin ateestablishments are given below .

SCALE OF PAY IN EXECUTIVE BRANCH.

First ap intm ents to the En eer establishment are madein Englan by the Secreta o f tate fo r India o r in India by

theGo vernment o f India . The a po intments made by the Secretary of

)

Statefall either to selected students from the

R0 al Indian Engineerin Co llege, Co o r’

s Hill,* o r to can

di ates who have satisfie a Selectio n Cge

m m ittee appo inted bythe Secretary o f State, and who ho ld o ne o r an o ther o f certa inspec ified degrees, su ch as the B .se. (Engineering) o f the Un iversities o f Lo ndo n , Glasgow, Edinbu rgh, and so o n . TheSelectio n Committee o f 1 905 stated that the subjects whichwere held to be o f mo st impo rtance fo r the Public Wo rks Servicewere z— Pu re Mathematics, inclu din a knowledge o f the differentia l and in tegral calcu lu s ; Applic Mathematics ; Geometrica land Engin eering Drawing ; Su rveying and Geo desy ; Strengthof Materia ls and Theo ry o f Stru ctu res ; Hydrau lics ; HeatEngines ; Materials u sed in Co nstructio n ; Bu ilding Co nstru ctio n , wo o d and metal wo rk, limes and cements, and bu ildingwith sto ne, brick, an d co ncrete ; Kn owledge o f the Principlesof ro ad-making, water-wo rks, san itary and ra ilway engin eerm g.

The Comm ittee were fu rther o f opin io n that all candidatessho uld have had some wo rksho p tra in ing.

The appo in tments made by the Go vernment o f India fall‘ Thia Co llece m closed in IDOO.

Appo in tm en ts in the

Execu tive B ranch .

662 THE PROVINCE OF BURMAeither to Royal Engineer Officer o n the Indian establishm ento r to perso ns educated at the Civil Engineering Co lleges inIndia . Yo u ng o fficers o f the Royal Engineers o n be

'

first

a po inted to the Engineer establishment o f the Public

m

VVo rksepartm ent are po sted as third o r seco nd grade Assistant Eu

gineers. Passed students o f the Civil Engineering Co llegeso f India enter the departmen t as appren tices o n Rs. 100a mo n th,and are promo ted after o ne year, if their wo rk is satisfacto ry,to be third grade Assistant Er

l

r

gineers.

First a po in tm ents in the pper Subo rdin ate establishmentare u su y made by the Go vernment o f India from the passedstu dents o f the Thomaso n Co llege, Ru rki, and from n o n-com

m issio ned o fficers an d m en o f the Royal Engin eers who m ay bere o rted ava ilable fo r employmen t .

o rder to meet the demand fo r extra supervisio n which m ayarise from time to time, as well as to insu re that the Public

Wo rks establishments be capable o f co n

tractio n as well as o f expansio n as the expenditu re o n wo rks diminishes o r increases,

the permanent establishments, referred to in the fo rego ingparagraphs, are supplemented by tempo rary establishmentsto such extent as m ay be necessary from time to time . Thepowers o f Lo ca l Go vernments to sanctio n such tempo raryestablishmen ts are subject to the fo llowing restrictio ns — (a ) If

the co st is who lly chargeable to Imperia l,* the payo f any o ne

appo in tmen t mu st n o t exceed Rs. 250a mo nth ; if the co st

is who lly o r partly Pro vincia l,* I . where the remuneratio ndoes n o t exceed Rs. 250a mo nth, the sanctio n m ay be fo r anyfixed perio d, II . where the remuneratio n exceeds Rs. 250a

mo nth, the sanct io n canno t be fo r mo re than six mo nths. Sub

ject in all cases to the limit la id down in the bu dget estimateo r tempo rary establishment .

Tem po ra ryE sta blishm en ts .

CLASSIFICATION OF PUBLIC WORKS.

The wo rk o f the Public Wo rks Department is co vered bytwo repo rts ann u ally, o ne referring to Bu ildings and Ro ads,the o ther to Irrigatio n . Railwa admin istratio n is n o t dealtwith in the an n u al repo rts o f tge Public Wo rks Departmen t .An acco u nt o f Ra ilwa matters is iven o n ages 674-679 .

The Bu ildin s and o ads hran ei o f the blieWo rks Department dea ls wit milita wo rks, civil bu ildings, commu n icatio ns,and miscellan eo u s pu lic impro vements ; and the Irrigatio n

‘ Ek nlana tion o f In vert-l” and

664 THE PROVINCE OF BURMAwater-supply fo r the tro o

qpp, and the erectio n o f mess-ho uses,

ho spitals, and stables. e under eachhead du ring the past five years is given

IMPERIAL EXPENDITURE ON MILITARY WORKS, 1901-05 .

(IN Rurnns. )

From the fo rego'

table it is seen that the ratio o f the ex

penditu re o n estab

l

lt

i

l

sfirm ents to the expenditu re o n wo rks wasand respectively,

in each year .

The e enditu re o n Civilwo rks is drawn o nly in rare cases fromIm peria l

x

gu nds In the years 1900-01 to 1903-04n o expenditu re

I lwas in curred from Im perial funds o n acco u nt o f

cagen

vl‘

l o rksCivil wo rks. In the year 1 904—05 a sma ll itemo f Rs. was expended from Im perial fu nds

in co nnectio n with the establishment o f two wireless telegraphstatio ns giving commu n icatio n with the Andaman Islands.

With the exce tio n n o ted in the previo u s paragraph the

expenditu re o n rvil Bu ildings in Bu rma du ring the past five

C’

il B ild‘

n 8 Pro memears has been in cu rred u nder the

L

t

d'

ca l rnd1

(‘frrftribu

‘

izio neads PrOViDCia l’ Lo ca l ’ and Co ntribu tio n . The acco un ts are di

vided in to o u tlay o n o rigin al wo rks and o n repa irs. The o u tlayrepresents the co nstru ctio n and repa ir o f ho s rta ls, ja ils, scho o ls,an d o ther bu ildings co nnected with the a min istratio n . Theo utlay o n Civil Bu ildings du ring the past five years is iven inthe fo llowing table . The figu res refer o n] to wo rks, an do n o t

include the co st o f establishmen t . Esta lishm ent charges fo rCivil wo rks are given in a lump sum fo r bu ildings, commu n iest io ns, and miscellaneo u s public impro vemen ts ; and they are

d ea lt with o n page 668 .

PUBLIC WORKS 665

EXPENDITURE ON CIVIL BUILDINGS, 1901—05, EXCLUDING ESTABLISHMENT CHARGES ANDTHE COSTOF TOOLS AND PLANT.

(IN Rm as. )

When the vario u s po rt io ns o f Bu rm a came u nder Britishrule , the o n ly means o f comm un icatio n were the tidal creeks

o f the Irrawaddy delta , the rivers and theirtribu taries, ro ugh

°

u ngle paths, and tem

pgzary cart-tracks acro ss the fields w en o nce the cro ps hadn rea d an d harvested . Even down to 1877 after Pegu had

been in ritish po ssessio n fo r a qu arter o f a centu ry, there wereexceedingly few ro ads, and no ne o f these were complete withbridges and meta l . The first rea l impetu s towards the co n

struct io n and the pro r ma inten ance o f fa irly o o d meta lledro ads was felt abo u t t e time o f the o pen ing o f t e IrrawaddyVa lley Ra ilwa from Ran co n to Prome in 1877 The necessityfo r feeder-ro a became t en , o f co u rse, at o nce apparent . Thegrowing wealth o f the agricu ltu ral po u latio n and the rapidextensio n o f rm anent rice cu ltivatio n t o ugho u t all the centra lpo rtio ns o f wer Bu rma necessitated the co nstru ctio n o f ro adsto en able the su rplu s gra in o f land-lo cked areas to be bro ughtwithin eas reach o f the rice mills at Rango o n , Mo u lmein , an d

Bassein . he im u lse thu s given to ro ad co nstructio n has neverbeen relaxed . ishet , Burm a under British Rule— an d Before,Vo l . I . pp . 239

Com m u n ica tion s .


At the end o f the ofi cial year 1 904-05 there were o pen to

use in Bu rm a miles o f metalled ro ads, miles o f u n

m eta lled ro ads, and miles o f o ther ro ads, a to tal o fm iles o f o pen commu n icatio ns by land, exclusiveThe expenditu re o n commun icatio ns, exclusive o f co st o f

establishment, du ring the past five years is shown below.

EXPENDITURE ON COMMUNICATIONS, 1901-05, EXCLUDING ESTABLISHMENTCHARGES AND THE cosr or TOOLS AND PLANT.

It will be observed that abo u t the same sum o f mo n e is expended each year in the co nstru ctio n o f new ro ads an in the

upkeep o f tho se a lready in u se . Of the to tal sum expended o n

commu n icatio ns a small pro po rt io n (amo u nting in 1904—05 to

Rs. go es fo r the upkeep o f ferries, the planting o f trees

a lo ng ro ads, and fo r the co nstructio n and re arr o f rest-ho u sesfo r travellers and inspectio n bu ngal ows fo r blic

partm ent o fficials.

In a co u ntry like Bu rma , where o u tside the prin cipa l town sthere is practica lly n o accommo datio n fo r travellers, the Go vemment finds it necessa to erect and ma in ta in rest-ho u ses fo r theu se o f its o fficials w en o n to u r . These rest-ho u ses m ay beo ccupied by u n ofi cial travellers o n the payment o f a smallsum fo r the u se o f ro oms and a smal l fixed charge fo r su chsimple mea ls as are served by the keeper in charge .

668 THE PROVINCE OF BURMAThe co st o f establishment, to o ls, and plant is n o t shown

separately under the heads Civil Bu ildilplgi.

Commun icatio ns,1

E tabl’

h tand Miscellan eo us 0 Impro vements

8 is m enand the ratio which these classes o f ex

Tm is’ an d P lu m

penditu re bear to the o u tlay o n actu al

wo rks can o nly be estimated o n wo rks as a who le . The factsare shown in the fo llowing table fo r all wo rks under Pro vincial, Inco rpo rated Lo ca l, and Co ntribu tio ns.

EXPENDITURE ON ESTABLISHMENT TOOLS, AND PLANT,1901-05 .

From the figu res n ow befo re u s in the tables in this sectio no f the chapter it is

po ssible to divide the expenditu re o n

ublic Wo rks (excludin irrigatio n ) inBu rma du ring the past ve yea rs u nderthe vario u s objects o f o u tlay ; that is

to say, we m ay express the ropo rtro n which actu al wo rks,

sa laries, to o ls, and p ant have bo rn e in each year to the who leexpenditu re . The resu lt is po rtant, fo r it disclo ses the intem a l eco n omy o f the Public Wo rks Department, and showswhat the public is receiving in retu rn fo r its suppo rt o f o ne o fthe rincrpal departments o f the Governmen t . The factsare disclo sed in the fo llowing table, which includes al l e enditu re u nder the stated heads, o n a ll wo rks, Civil and Mr itary,under each class,— Imperia l , Pro vincia l, Inco rpo rated, Lo cal ,and Co ntribu tio ns.

A na lysis o f Pu blic

W o rks E xpend itu re .

PUBLIC WORKS 669

GENERAL ANALYSIS OF PUBLIC WORKS EXPENDITURE IN THE

BUILDINGS AND ROADS BRANCH, 1901-05.

IRRIGATION WORKS, GENERAL.

Irrigatio n Wo rks in Bu rm a fa ll under two ma in heads, Majo rWo rks, and 1\£Iin o r Wo rks and Navigatio n . Bo th the co st

o f co nstru ctio n and the wo rking expenseso f Majo r Irrigatio n wo rks are Imperia l .Practical ly, the who le e nditu re o n ac

co u nt o f Min o r Wo rks and Navigatio n is rovincia l, tho ugha small propo rtio n falls o n Lo cal fu nds. This propo rtio n is

so sma ll that it need n o t be fu rther co nsidered, and in the resto f this sectio n it will be treated as Pro vincia l .* Befo re dea l

Imperia l and Pro vin cia l Irrigatio n Wo rks in deta il ,a summary m ay be

lgiven o f Irrigatio n e nditu re du ring

the past five yea rs. c figu res are taken rom the Finance

and Revenue Accounts of the Governmen t

of India , and show the capita l e nditu re

as well as the expenditu re charge to rev

enue a cco u nt . The to ta l capital expenditu re o n Irrigatio nwo rks up to the year 1904—05 is stated o n page 672 .

‘ Ont o f a to tal expenditure of Rs. on Min o r Works and Naviga tion in 1904-05 . only Rs.was classed asLo cal .

Maj o r and Min o rIrriga t ion W o rks .

Expen d itu re o n

Irriga tio n .


EXPENDITURE ON IRRIGATION, 1901-05 .

(IN Rurnns. )

IMPERIAL IRRIGATION WORKS.

There are three Imperial I atio n Wo rks in Bu rm a ,—the

Manda lay Can al , the Shwebdn

é anal , and the Men Can a ls.

These wo rks are entirely Im peria l, the co st o f co nstruct io nand ma in ten ance falling o n the Im ria l revenu e and capita lacco u nts, and the revenue derived Ffom them being Im peria lrevenu e .

The Manda lay Can a l lies in the Manda lay District o f U r

Bu rma . The wo rk was com m en

zled in Dec

fim ber,

1

1896

hbe

ma in can m'

es in en wasThe Mand a lay can“

completed in 1901 , and wasgf

t

o rm allyo pened o n Janu ary 7, 1 902 . The irrigatio n distribu ta ries,

miles in length, were completed in 1905 . The MandalayCan a l pro ject as completed commands acres o f irrigable land, and o f this area were a lready u nder irrigatio n at the end o f 1904—05 . The to ta l ca ita l expenditu reo n this pro ject up to the end o f 1 904—05— t at is,

practica lly

from the commen cement to the completio n o f the who e wo rkwas Rs. inclu ding interest o n capital du ring co n

structio n . The wo rk is classed as a pro du ctive wo rk ; thatis to say, o ne which is expected to pay the co st o f upkeep as

well as the interest o n capita l o u tlay . The revenu e to be derived from the can a l fa lls u nder two heads, the charge to o c

cupiers o f land irrigated by the can a l fo r the water supplied,averaging abo u t Rs. 5 per acre , and the increase in the assess

672 THE PROVINCE OF BURMAthe wo rking expenses to the end o f 1904-05 were less than Rs.

CAPITAL EXPENDITURE ON IMPERIAL IRRIGATION WORKS IN

BURMA TO END OF 1904-05.

(IN Run es. )

The who le o f the abo ve expenditu re was charged aga in stcapital acco unt, exce

pt Rs. which was charged aga inst

reven u e . It is seen rom the abo ve table that the ratio o f expenditu re o n establishment to expenditu re o n wo rks up to

the end o f 1 904—05 was to 100.

MINOR WORKS AND NAVIGATION .

Under Min o r Wo rks and Navigatio n are included mino ri atio n wo rks, irrigatio n tanks, navigatio n canals, and emban en t wo rks. A distinctio n is made in the acco u nts be

tween wo rks fo r which capita l and revenu e acco u nts are ke t

and wo rks fo r which o n ly reven u e acco u nts are kept . T e

o n ly min o r wo rks fo r which capita l acco u nts are kept are theIrrawaddy Embankments, in clu ding the Eastern and WestCapita l Ou tlay

em series and the Tho ngwa Island Em

Em bankm en ts .

bankm ent . The obj ect o f the.embank

men ts rs the pro tectio n o f cu ltivatio n areasfrom river flo o ds. The to tal capita l expenditu re o n emban kments, fo r which capita l acco u nts are kept, to the end o f 1904—05,is Rs.

PUBLIC WORKS 673

The fo llowing table shows thtu re o n all Mm o r Wo rks and

end o f 1 904—05,Revenu e an d

talE en d itu re .xp

the

nu al revenu e from this class o f wo rks. The revenu e is derived from receipts, vario u sly classed, o n acco un t o f irrigatio n ,

from can a l to lls o n n avigatio n can als, and from some min o rso u rces. The expenditu re is incu rred o n acco u n t o f revenu eco llectio n and fo r wo rking expenses.

REVENUE AND EXPENDITURE ON MINOR WORKS AND NAVIGATIONWORKS TO THE END OF 1904-05 (EXCLUDING CAPITAL

EXPENDITURE) .(IN Rm ss. )

It will be seen from the abo ve table that up to the end o f1 904—05 there has been a net profit o f Rs . o n Min o rWo rks, fo r which ca ital acco u n ts are kept, and a net lo ss o fRs. o n in o r Wo rks and Navigatio n Wo rks, fo rwhich revenu e acco u nts o n ly are kept, the net ain o n acco u n t

o f Min o r Wo rks and Navrgatio n Wo rks o f all c asses from the


commencemen t o f su ch wo rks down to the end o f 1 904—05being Rs . If capital expenditu re be dedu ctedfrom the net revenu e, as shown abo ve, the net ga in to date,after allowing fo r a ll o u tlay o n capital and wo rkmg expenses,is Rs .

It is impo rtan t to n o te that these figures o f receipts o n se

co u nt o f Min o r Wo rks and Navigatio n represen t the revenu e,direct and indirect, as shown in the admin istrative acco u nts

o f the Public Wo rks Department . In the general financialacco u nts o f the Pro vince these receipts do n o t appear aga in stWo rks and Navigatio n (exec t a small sum fo r directreceipts) , bu t aga inst the vario u s 811 -heads o f Land Revenu e .

The classificatio n adopted in the Repo rts o f the Public Wo rksDepartment is intended to exhibit the in ternal eco n omy o f the

Im gatio n Branch o f the Departmen t ; in o ther wo rds, to showwhat retu rn the Pro vince receives o n acco unt o f its o u tlay o n

Min o r Wo rks and Navigatio n .

THE BURMA RAILWAYS, HISTORICAL.

The fo llowing brief histo rical su rvey o f ra ilways in Bu rmais co ndensed from Dr. Nisbet’s Burma under British Ru le

The railways in Burm a are all o f m etre gauge. They co nsist o f two m ain

trunk lines o f very unequal length, bo th o f which were o rigina lly Sta te rail

ways. That co nstructed first and o pened to traffic in May, 1877 the Irm

waddy Valley State Ra ilway, runs from Ra ngo o n , the capital and the chiefseapo rt o f Burm a , situ ated near the m o uth o f the Irrawaddy river, no rthwards fo r 163 m iles to Prom e, an im po rta nt town o n the left bank o f the

Irrawaddy . It was first pro jected in 1868, but the estim ates were no t pre

pared till 1873. The first so d was turned in July, 1874, large num bers o f

fam ine imm igrants from Bengal being em ployed o n the earthwo rk.

Thro ugho ut m o st o f its length this railway fo llows the m ilitary ro ad co n

structed at the clo se o f the seco nd Burm ese war (1852—53) to co nnect Ra ngo o n

with the o ld fro ntier sta tio n o f Thayetm yo , fo rty-five m iles no rth o f Prom e .

This line passes thro ugh rich rice-fields, and has been a very rem unera tive

investm ent . Apart from the strategical objects which were o f co nsiderableinfluence in determ ining the Go vernm ent o f India o n its co nstructio n , it has

co ntributed in a very m arked degree to the spread o f rice cu ltivatio n and the

increase o f revenue thro ugho ut the Hanthawaddy, Tharrawaddy, and Pro m e

districts.

After the com pletio n o f this first sho rt line, the survey was put in hand o f a

sim ilar line o f abo u t equal length (166 m iles) ru nning first no rth by east

thro ugh the Pegu and Shwegyin districts, and then due no rth to To ungo o ,

the o ther o ld fro ntier m ilita ry sta tio n o n the Sitta ng river . The pro spect o f

676 THE PROVINCE OF BURMAm ended to the Secretary o f State. This extensio n skirted the Shan hills,passing within fifteen to twenty m iles o f the m o uths o f the passes thro ughwhich the caravans from the so uthern States reach the plains, and Openingup a land-lo cked tract inaccessible by any navigable stream s. Wo rk o n thisline pro vided labo ur fo r large num bers o f people, and m aterially assisted

the pacificatio n o f these eastern districtswhich were fo r som e tim e am o ng the

m ost tu rbu lent in the province.

One o f the resu lts o f this thro ugh railway comm unicatio n between the

m o ist tracks o f Lower Burm a and the central dry zo ne o f Upper Burm a— in

which, owing m ainly to excessive clearance o f the o rigina l fo rest covering,

the hum idity o f the atm osphere is very low and the sto rage capacity o f the

so il fo r retaining m o isture has been ruined , while the surface so il is easilyero ded and washed away du ring heavy rainfall— has been that in years o f

scarcity, such as have been o f frequent recurrence recently, large supplies o f

rice and o ther fo odstufis can be po ured into the afl icted districts . At the

sam e tim e the people can ea sily, if they like, be transferred by rail to the

vicinity o f tracts no t far dista nt in Lower Burm a , where danger from dro ughtdoesno t exist, and where go o d land can still readily be obtained from Go vemm ent fo r clearance and perm anent occupatio n o n uncomm o nly easy term s.

On the com pletio n o f the line to Mandalay, a survey was alm ost imm edi

ately put in hand fo r facilitating m ilita ry operatio ns and opening up the new

province by extending the railway system no rthwards towards Shwebo , and

then beyo nd that to Katha , to Mogaung, and to the upper po rtio n o f the

Irrawaddy river, abo u t 100m iles no rth o f Bham o . TheMyohaung ancien t

capital”) sta tio n , a few m iles so uth o f Mandalay, was chosen as the m ost

co nvenient po int o f junctio n , and from this a sho rt branch was thrown o u t

westwards to Am rirapura . Here the Irrawaddy has now to be crossed in

la rge and powerfu l ferry steam ers to the town o f Sagaing (tho ugh it will pro bably so o n be bridged at an es timated cost o f abo u t whence theMu Valley Sta te Ra ilway was co nstructed running no rthwards thro ugh theSagaing, Shwebo , Ka tha , and Bham o districts to Mogaung and Myitkyina .

This railway was Opened to trafi c in sectio ns, first o f all to Shwebo in 189 1 ,then to Wu ntho in 1892, to Ka tha o n the Irrawaddy (which is co nnected withthe m ain line by a sho rt branch) in 1895 , to Mogaung in 1897 , and fina llyto Myitkyina du ring the autum n o f 1898 . This Mu Valley line o nly com

m enced to pay in 1900, but its prospects are go od .

After the opening o f the Mu Valley Railway, the vario us lines were am a l

gam ated and called the Bu rma Sta te Ra ilways; bu t this nam e was altered to

the Bu rma Ra ilways System in 1896 when the Bu rm a Railways Com panyto ok o ver the m anagem ent o f the lines from the Go vernm ent .

TIE WORKING OF THE BURMA RAILWAYS .

The length o f Bu rma Ra ilways o pen to traffic at the en do f the o fficia l year 1 904—05 is shown in the fo llowing table .

The line is 3’ gauge thro ugho u t, is la id partly with 50lb .

and partly with 41} lb . ra ils, and is ba llasted either with shingle

PUBLIC WORKS 677

o r bro ken sto ne . The sleepers are o f lo ca l hard wo o ds, teak,pyinnw , o r pyinkado , the last-n amed predomin ating.

LENGTH OF RAILWAYS OPEN ON 31 MARCH, 1905.

(IN Mrm s. )

The ra ilways were taken o ver by the Bu rma Ra ilway Compa ny in 1896, at which time 886 miles were o pen to traffic.

The Ra ilw ayThe co n

ltlr

s

'

l

ac

l

t

l

un

iiler whi

plh

tCh“

;an wo r t e ra wa s rs ate arcCo m pany 8 Con tract . I

{897 Its general tZrm s are that the

Go vernment gu arantees interest o n the Com any’s share capital at the rate o f 21} per cen t . r annum , an ro vides the lan dn eeded fo r the ra ilway free 0 charge . The Go vernment m ayd etermin e the co ntract at any time, after giving six mo nths’

n o tice, if the Company fa ils to perfo rm its obligatio ns, o r if

the u ndertaking be, in the o pin io n o f the Secretary o f State,in co u rse o f gro ss m ism an em ent by the Com any, o r if itbe wo rked at a lo ss fo r t ree co nsecu tive ha f-years . TheGo vernment m ay a lso determine the co n tract o n the Sl st o f

December, 1921 , o r at the en d o f any su cceeding tenth year,by givin twelve mo nths’ previo u s n o tice . On the determ i

n atio n o the co ntract from any cau se the Secretary o f Stateis to repay to the Company in sterling at par the capita l ra isedby the latter . The Company has n o power to determine theco ntract .

After dedu cting wo rking expenses (which m ay inclu de anysingle item o f ca ita l e nditu re n o t exceeding Ru peesclassed as a rn o r n 'k,

”subject to a m axrm um charge o n

su ch acco u n t o f Rs . 15 per mile o f line 0 en in each half-year,and a pa en t o f Rs . 40fo r every mile 0 o pen lin e to be madeha lf-yea r y to the Governmen t fo r su pervisio n ) , the net receipts

678 THE PROVINCE OF BURMAin each half-year are to be applied in payment to Go vernm ento f the equ ivalent o f the in terest pa id fo r the ha lf-yea r

deben tu res issu ed by the Company ; (2) the equ iva

the guaranteed interest at 2} per cent . per annum o n

the Company’s capita l o f (Rs. an d

o f the in terest payable on any add itio n al share capita l raisedby the Company ; (3) the equ ivalent o f in terest at 2 per cen t .per ann um o n the sterling u ivalent o f the capi expen d i

tu re by Go vernmen t on the ra'

ways u to the date o f the transfer, and o f in terest o n any add ition mo neys supplied by theGo vernment .After the payment o f the interest referred to abo ve, any su r

plus which m ay rema in u npa id in a year ending o n the 30tho f Ju ne is to be d ivided between the Go vernment and the Comany, in the pro po rtio n o f fo u r-fifths to the fo rmer and o ne

h to the latter.

The fo llowing table shows the p o f in terest inregard to the fin ances o f the Bu rma

FINANCES OF THE BURMA RAILWAYS, 1900-04.(IN Rurn s. )

The net resu lt o f ra ilwa en terprise in Bu rma u to the en do f 1904— that is to say, (lu ring twenty-six years rom 1879

is that there has been a lo ss to the Go vernmen t o f Rs.

This lo ss has , however, been co nverted in to a profit du ring1 905 ; and , n ow that the lin e is o n a permanent paying basis,

CHAPTER xvr.

MUNICIPAL ADMINISTRATION

REFERENCES .

The Burm a Municipa l Manual, co ntaining the Burm a Municipa l Act, 1898,as am ended by Bu rm a Act HI . o f 1902 and Bu rm a Act H . o f 1903,and the General Ru les, No tifica tio ns, and Circu lars issued thereunder.

Co rrected up to the 16th March 1904. Rango o n , Go vt . Press, 1904,pp . 8 265 xvi. [In using this wo rk, I have had befo re m e co r

rectio n slips issued down to May,

The Upper Burm a MunicipalManual, co ntaining the Upper Bu rm a Munic

ipa l Regu latio n , 1887 , and the General Rules, No tifica tio ns, and Cir

cu lars issued thereunder. Co rrected up to the l st o f October 1897 .

Rango o n , Go vt. Press, 1897 , pp . 121 ii v . [In using thiswo rk,

I have had befo re m e co rrectio n slips issued down to Decem ber,Reso lu tio n reviewing the Repo rts o n theWo rking o fMunicipalities in Bu rm a .

Rango o n , Govt . Press. Annual.

GENERAL REVIEW OF MUNICIPAL AFFAIRS.

The first Act providin fo r mu n icipa l go vernment in Bu rmawas passed in 1 874; an it was immediately applied to severalo f the larger towns o f the Pro vince . Since that time the numbero f mu n ier alities has steadily increased, and in 1904—05 therewere in t e Pro vince 41 mu n icipa lities, o f which 28 were inLower and 13 were in Up r Bu rma . All the mu n icipalitiesin Bu rma are admin isters u nder the Bu rma Mun ici al Act,the few which were fo rmerly u nder the Upper Bu rma hfun ici al

Regu latio n having been bro ught u nder the Act in 1 905-06. heReso lu tio n Reviewing theRe orts on theWorking ofMunici tities

in Bu rma , which is publis ed annu a lly, dea ls with a ll t e m u

n icipalities except Rango o n . The o pen ing parilgraph o f the

Reso lu tio n each ear states that the Report on the dm inistratio n

of the Rangoon unicipality is reviewed separately ; bu t I have

been u nab e, despite repeated effo rts, to obta in copies o f thisseparate review o r o f the Repo rt itself . The difference betweenRango o n an d the o ther mu n icipa lities o f the Pro vince is in the

ma in o ne o f size o n ly, the figu res fo r revenu e and expenditu rebeing larger, and the capita l city, owing to its wea lth, enjoying

bo rrowing powers than o ther mu n icipa lities .

Rango o n , ln commo n with the o ther mu n icipa lities, isadmin istered u nder the Bu rma Mu n icipa l Act, it presen ts n o

admin istrative pecu liarities which cal l fo r specia l commen t ; and ,

MUNICIPAL ADMINISTRATION 681

in the absence o f the ann u a l re o rts dea ling with its affa irs,I have been able to secu re all t c mo re essential facts o f its

admin istratio n from the genera l Admin istratio n Repo rt o f the

Pro vince and from the vo lume Judicia l and Adm inistrative

Statistics of British India , published an nu a lly by the Go vemment o f India .

The co nstitu tio n , o rgan isatio n and genera l powers o f themu n ici alities o f Bu rma are co ncisely described in the abstracto f the u rma Mu n icipa l Act o f 1898 o n pages 684-706 .

From the figu res given in the statistical sectio n which fo llowsthe abstract o f the Act the fo llowing brief summary is made .

There were in Burma in the o fficialyear 1 904—05 fo rty-o ne mu n icipa lities with an aggregate popu latio n

within mu n icipa l bo u ndaries o f abo u t perso ns. Of thism un icipa l p

o u latio n abo u t were in the single m u

n icipalrty o ngo o n , the capital o f the Pro vin ce, the rema in ingbeing distribu ted o ver the o ther fo rty mun icipa lities.

There were 537 members o f mu n icipa l committees, 25 inRa ngo o n and 512 in the o ther mu n icipa lities. Of these members

1 59 held their seats ea: o/ficio , 267 weren omin ated by the Go vernment and 1 1 1

were elected b the vo ters o f the vario u s mu n icipa lities. Thequ alificatio ns o r vo ters vary in different mun ici alities, thehighest requ irement being the po ssessio n o f im m ova le propertywrthin the mu n ici a lity to the va lu e o f Rs . 500, o r the paymen to f Rs. 10as mo nt y renta l , o r Rs. 5 as yearly rates and taxes,the lowest requ irement being, u nder the abo ve heads, Rs . 100,Rs . 4, o r Rs . 3, respective] The qu a lificatio ns fo r a candidatefo r electio n to a mu n icipal committee var

yin different mun ic

ipalities. The highest requ irement is t e po ssessio n o f im

mo vable pro perty within the mu n icipa lity to the valu e o f Rs.

o r the paym ent o f a mo nthly ren ta l o f Rs . 25 , o r the paym en t o f Rs. 30yearly as rates and taxes, the lowest requ irementbeing, u nder the abo ve heads, Rs . 500, Rs. 8, o r Rs . 10, respectively. The elective system is, however, in fo rce in o nlyn rne mu n ici alities, including Rango o n . In o ther mu n ici alitiesa ll the mem ers o f committee are either appo inted by the (go vernment o r ho ld their seats ea: oflicio . Specia l electio n ru les are in

fo rce in Rango o n and in Manda lay . Of the 537 memberso f committees in the Pro vin ce 1 88 were Go vernment o fficia lsand 349 were n o n-ofi cials, 379 were Natives, and 1 58 wereEu ro peans. Statistics in regard to the number and po pu lationo f mun icipa lities are given o n page 707 .

N um ber and Popu la tio n

o f Mu n icipa lities .

Mu n icipa l Com m ittees .

682 THE PROVINCE OF BURMAThe o pen ing balance to the credit o f the m u nicip

the o fficia l year 1904—05 wasBis .

I2,J57,4O1 , o f which Ra o o n

re resen ts the to t o rMum c’pa’ Em ance '

d igary income was Rs . o f whichRango o n represented Rs . the to tal o rdin a expend itu re was Rs. o f which Rango o n represented871 . Part o f the o rdinary expenditu re o f Rango o n was, however,charged aga in st lo an acco u nt, and no t aga inst revenu e . Theo rdinary expenditu re o f Rango o n aga inst revenu e acco u n t was

Rs .

The to ta l income u nder the head Extrao rd ina Debt, Lo an s,was Rs. o f which Rango o n represente Rs.

and the expenditu re u nder this head was Rs . o f whichRango o n represen ted Rs. exclu din Rango o n o rdin a ryexpenditu re charged to lo an acco u nt, whic is included in the

to ta l fo r o rdin ary expenditu re given abo ve .

The net resu lt o f the finances o f the mu n icipa lities du ring1904—05 , inclu ding a ll items, whether o rdina ry, extrao rdin ary,debt, o r lo an , was an open in ba lance o f Rs. a revenu eo f Rs

. an expen itu re o f Rs . and a clo singba lance o f Rs.

The mu n icipality o f Rango o n had , o n 31 March, 1906, lo anso u tstanding to the to ta

l

am o u nt o f Rs. Of thissum was a c a u n the

Debt '

genera l mu n icipal fu nd, and

was a char e aga in st the reclamatio n fu nd . As against the

genera l fu nglo an s, the mu n icipa lity had a sinkin fu nd ba lanceo f Rs. and a sum o f Rs. o u tstan rng as reco verable advan ces. The net amo u nt o f debt, therefo re, was Rs .

In regard to the min o r mu n icipa lities n o statement o f o u t

standing debt o n acco u nt o f lo an s received from the Go vemmen t and lo an s ra ised in the0 en market isgiven in theReso lu tionreviewing the Re ort o n the orki ofMun icipa lities in Bu rma ,

o r in the genera Admin istratio n po rt o f the Pro vince, o r in

the Fina nce and Revenue Accoun ts of the Government of India ,

tho ugh the last-n amed publicatio n co n ta ins a table showing thedebt o u tstanding o n acco u n t o f lo ans from the Go vernment .

The Reso lu tio n referred to above gives each year a statemen to f lo an s ra ised , and from this it appears that du ring the five

years ending 31 March, 1905, the mu n icipa lities o f Bu rma , o therthan Ran o o n , bo rrowed a to ta l sum o f Rs . Ofthis sum o u lm ein bo rrowed Rs . and Manda lay Rs .

in the o pen market ; an d Prome Rs. Myau ngmya


SUMMARY OF THE BURMA MUNICIPAL ACT. 1898.

CHAPTER I.

[Title, extent o f applicatio n , comm encem ent, and definitio ns. The Act

extends to the who le o f Bu rm a , including the Shan States. ]

CHAPTER II.

CONs'rrru'rrON o r MUNrcrrm '

rm s.

3. (1 ) The Lo ca l Go vernm ent m ay, by no tificatio n and by such o therm eans as it m ay determ ine, signify its inten tio n (a ) to declare any town , o r

Pro o sa l to createany gro up o f towns in the imm ediate neigh

a lte’i the Lim its of o r

°f ”im me“.

“n ‘ierabo lish Mu n icipality.

thrs Act ; (b) to includewithin a m um crpalrtyany local area rn the vrcrm ty o f the sam e ; (c)

exclude from a m unicipa lity any local area com prised therein ; o r (d ) towithdraw the who le area com prised in any m unicipality from the operatio n

o f thisAct

Provided that, when any part o f a lo cal area affected by any such no tifica

tio n is a m ilita ry canto nm en t o r part o f a m ilita ry canto nm ent, such no tifica

tio n shall no t be published witho u t the previo us co nsent o f the Go verno r

General in Co uncil.

(2) Every no tifica tio n under this sectio n sha ll define the lim its o f the lo calarea proposed to be affected thereby, and m ay include within the lim its o f

any m unicipality o r proposed m unicipality any railway statio n , village,building o r land in the vicinity thereo f.4. (1 ) Any inhabitant o f any part o f a local area defined in a no tificatio n

published u nder sectio n 3 and propo sed to be affected thereby m ay, if he

Crea tio n A ltera tio nobjects to anything therein co ntained , subm it his

o f Lim“; o r Abo litionobjectio n in writing to the Lo ca l Go vernm ent

o f Mun icipa lity .

within sixweeks from the date o f the publicatio no f such no tificatio n , and the Lo ca l Go vernm ent

shall take his objectio n into co nsideratio n .

(2) When six weeks from the da te o f the publica tio n o f such no tificatio n

have expired , the Lo cal Go vernm ent m ay, by a fu rther no tifica tio n , (a )declare the local area o r any specified part thereo f to be a m unicipality underthis Act, o r (b) include the local area o r any part thereo f in the m u nicipa lityo r exclude it therefrom , o r (c) withdraw the who le area com prised in the

m unicipality from the opera tio n o f this Act, as the case m ay be .

5 . (1 ) All m unicipalities hereto fo re established under the Bu rm a Mu

nicipal Act, 1884, and the Mu nicipality o f Mandalay established u nder the

Upper Bu rm a Municipal Regulatio n , 1887

shall be deem ed to be m unicipalities u nder

thisAct . (2) The Lo ca l Go vernm ent m

n o tificatio n , direct that this Act shall apply to any o ther m unicipality esta blished under the Upper Bu rm a Mu nicipal Regu la tio n .

Applicatio n o f A ct to

E xisting Mu n icipalities.


(3) The president, vice-president and m em bers o f the comm ittee o f everym unicipality m entio ned in sub-sectio n o r in a no tificatio n under sub

sectio n in o ffice at the tim e when this Act applies to that m unicipality,sha ll co ntinue in o ffice as such president, vice-presiden t and m em bers re

spectively u nder this Act un til the tim e o r respective tim es when they wo u ldrespectively have vaca ted their o ffices if this Act had no t been passed o r if

such no tificatio n had no t been issued .

6 . ( 1 ) When a local area is included in a m unicipality u nder sectio n 4,all rules and bye

-laws m ade, o rders, directio ns and no tices issued , and powers

co nferred and in fo rce thro ugho ut the m unici

pality at the tim e when the local area is so

included , shall apply thereto u nless the Lo cal

Go vernm ent shall, in and by the no tifica tio n

directing such inclusio n , o therwise direct .

(2) When a lo cal area is excluded from a m unicipality under sectio n 4,(a ) this Act and all rules and bye

-laws m ade, o rders, directio ns and no tices

issu ed , and powers co nferred thereunder sha ll cease to apply thereto ; and

(b) the Lo cal Go vernm ent shall , after co nsu lting the comm ittee, fram e a

schem e determ ining what po rtio n o f the balance o f the m unicipa l, scho o la nd hospita l funds and o ther property vested in the comm ittee sha ll vest inHer Majes ty fo r the benefit o f the lo ca l area , and in what m anner the lia

bilities o f the comm ittee shall be appo rtio ned between the comm ittee and the

Secreta ry o f Sta te fo r India in Co uncil ; and , o n publicatio n o f such schem e,

su ch property and liabilities shall ves t and be appo rtio ned acco rdingly .

(3) When the who le area com prised in any m unicipality is withdrawnfro m the operatio n o f this Act u nder sectio n 4, this Act and all ru les and bye

1aws m ade, o rders, directio ns o r no tices issu ed , and powers co nferred thereu nder, shall cease to apply thereto ; and the balance o f the m u nicipal fu nd

a nd all o ther property at the tim e o f the issue o f the no tificatio n ves ted in the

com m ittee shall ves t in Her Majes ty, and the liabilities o f the comm ittee

shall be transferred to the Secreta ry o f Sta te fo r India in Co u ncil.(4) All property ves ted in Her Majesty u nder this sectio n shall be applied ,

u nder the o rders o f the Lo cal Go vernm en t, to the discharge o f the liabilitiesim posed o n the Secreta ry o f Sta te fo r India in Co u ncil thereby, o r fo r theprom o tio n o f the safety, hea lth, welfare o r co nvenience o f the inhabita nts o f

the area affected .

E fl'

ect o f In clu d ing o r

E xclu d ing Lo cal A rea

in o r from Mu n icipa lity .

CHAPTER III .ORGANISATION o r MUNICIPAL Com m as.

7 . ( 1 ) There sha ll be con stitu ted fo r each m un icipality u nder this Acta comm ittee having au tho rity thereo ver and co nsisting o f (a ) so m any

inhabita nts o f the m unicipality as m ay beCom m ittee to co nsist o fdeterm ined by the Lo ca l Governm en t, elected

A ppo rn ted in m anner next hereinafter prescribed to

represent wards o f the m unicipality o r

classes o f the inhabitants ; and (b) such perso ns (if any) , n o t exceeding


in num ber one-fourth of the comm ittee, as the Lo cal Governm ent m ayappo int by nam e o r by o ffice in this behalfProvided that, (i) when the circum stances o f the m unicipa lity are, in the

Opinio n o f the Lo ca l Governm ent, such as to require it, the Lo cal Govern m ent

m ay appo int a larger po rtio n o f, o r all, the m em bers o f the comm ittee ; and,

(11 ) when any places o n the comm ittee are required to be filled by electio nand a su fficient num ber o f m em bers is no t elected , the Loca l Governm ent

m ay fill by appo intm ent the places so left vacant .

(2) The Lo cal Governm ent m ay by no tifica tion delegate to the Co m

m issio ner the power o f appo intm ent vested in it under sub-sectio n ( 1 ) inres pect o f any comm ittee o r any vacancy in any com m ittee.

8 . (1 ) The Lo ca l Governm ent shall, fo r every m unicipality in which a

system o f electio n is introduced , m ake ru les regula ting the fo llowing m a tters,

nam ely — (a ) the divisio n o f the m unicipalityP ow er fo r Lo ca l

into wards o r o f the inhabitants into classes,

2353221233 at? o r bo th : (b) .h. num ber °f “W M “ ; PWfo r each ward o r class ; (c) the qualifica tio ns o f

giggitfiifb°rs Of

electo rs and Of candidates fo r electio n ; (d) theregistratio n o f electo rs ; (e) the nom inatio n o f

candidates , the tim e o f electio n and the m ode Of reco rding vo tes ; and

any o ther m atters relating to the system o f repres entatio n and o f electio n fo r

which it m ay seem expedien t to provide. (2) The Lo ca l Governm en t m ay,after the comm ittee has com e into existence as hereinafter pro vided , am end ,after co nsu lting such comm ittee, the ru les under this sectio n .

(3) The m em bers Of the comm ittee sha ll be elected in acco rdance with therules under this sectio n fo r the tim e being in fo rce .

9 . ( 1 ) If a m em ber Of the comm ittee be appo inted by Office, the perso n

Term o f Office o ffo r the tim e being ho lding such o ffice shall,

Mem bers o f Com m ittee .

unless and untrl the Lo cal Governm ent sha llo therwise direct, be a m em ber o f the com mittee.

(2) The term o f oflice Of all o ther m em bers o f the comm ittee sha ll befixed by the Lo cal Go vernm en t by rules, and m ay be so fixed as to provide

fo r the retirem en t o f m em bers by ro ta tio n , but shall no t exceed three years.

(3) The term o f o ffice o f m em bers shall com m ence, (a ) in the case o f a

m em ber elected at a general electio n o f m em bers, o n the first day Of Januaryfo llowing the electio n ; (b) in the case o f a m em ber elected to fill a casu al va

caney, o n the date o f the m eeting o f the comm ittee next fo llowing his elec

tio n ; and (c) in the case Of a m em ber appo in ted by the Lo ca l Go vernm en t o r

the Com m issio ner, o n the date specified in the o rder appo in ting him , o r, if no

date is so specified , o n the da te o f such o rder. (4) An o u tgo ing m em berm ay, if o therwise qu a lified , be re elected o r reappo inted .

10. ( 1 ) Any m em ber o f the com m ittee who m aywish to res ign sha ll fo rwardhis resigna tio n in writing, thro ugh the pres iden t o f the comm ittee, to the Depu ty Comm issio ner fo r subm issio n to the Comm issio ner .

(2) When the accepta nce o f such resignatio n by the Com m issio ner has

been com m unicated to the comm ittee, such m em ber shall be deem ed to

have vacated his Ofi ce as such .

Resign a tio n o f Mem ber

o f Com m ittee .


Mem ber o f Com m ittee to31

1

1

6

1

'

s?eI

2;”

to

ha

ge :f

m

t

iiflico mm i ttee

be Mu n icipa l Com m issio ner.

eem.

(”Pal com

m ISSIOIlel' wi tt the m eam ng o f any en

actment fo r the tim e being in fo rce.

cipal comm issioner is a public servant within the meaning o f section 21 o f the Indian Penal Co de, ride section 44. Under sectio n 197 of the CriminslProcedure Co de, the sanction o f Go vernm ent is in certain cases neces sary to the

prosecu tion o f a public servant . The liability o f m em bers o f committee fo r m is

conduct or neglect causing loss or waste o f m oney belonging to the committee isdeclared in section 43.

17 . ( 1 ) The comm ittee sha ll fro m tim e to tim e elect o ne o f its m em bersto be president, and m ay from tim e to tim e elect ano ther o f its m em bers toE lection o r A Oint

be vice-presiden t

m ent of Presiggn t Pro vided that the Lo ca l Governm ent m ay byand V ice-Presiden t .

no tification exclude any m unicipality fro m the

Operatio n o f this sub-sectio n , and m ay declare

that the president o r vice-president, o r bo th, shall be appo inted by the Lo ca lGo vernm ent from am o ng the m em bers o f the comm ittee.

Norm— The Presidents o f the Rangoon and Mandalay Municipalities are appointedby the Lo cal Go vernment .

(2) A m em ber elected o r appo inted under this section to be pres ident o r

vice-president m ay be elected o r appo inted by o ffice if he was appo inted a

m em ber o f the comm ittee in the sam e way.

(3) If a president o r vice-president is elected o r appo inted by o ffice, the

perso n who fo r the tim e being ho lds the o ffice referred to shall be presidento r vice-pres ident o f the comm ittee, as the case m ay be, du ring the term fixed

under sectio n 18 fo r the re tentio n o f oflice by a president o r vice-president .

Norm— If the president or vice-

president is ex-ofl

‘icio it is unneces sary for a com

m ittee to m ake a fresh election w en an Officer is transferred .

(4) The Lo ca l Go vernm ent m ay delegate to the Com m issio ner the power

o f appo inting the president o r vice-president o f any comm ittee.

18 . (1 ) Except as pro vided in sectio n 19 , sub-sectio n every president,whether elected by the com m ittee o r appo inted by the Lo cal Governm ent,

and every vice-pres ident appo inted by the

32232-23231 Loca l Go vernm ent shall ho ld ofi ce fo r suchterm , no t exceeding three yea rs, as the Lo cal

Go vernm ent m ay by ru le fix, and every vice-president elected by thecomm ittee shall ho ld Oflice fo r such term as the comm ittee m ay by bye-lawfix.

(2) Whenever the president o r vice-president ceases to be a m em ber o f

the comm ittee o r tenders in wri ting to the com m ittee his resign atio n o f his

o ffice, he shall vacate his ofi ce, and any president o r vice-president m ay be

rem o ved fro m oflice by the Lo ca l Go vernm ent in pu rsuance o f a reso lu tio n


to that effect passed by two-thirds o f the m em bers presen t at a special

m eeting .

(3) Every res igna tio n o f o ffice tendered under this sectio n sha ll be repo rtedas so o n as m ay be to the Comm issio ner.

19 . ( 1 ) Upo n the o ccu rrence o f any vacancy in theo ffice o f pres ident o r vice

-pres ident du ring the term

fixed u nder sectio n 18, a new president o r vice

president sha ll be elected o r appo inted in m anner

V acancies in Office

o f P residen t o r

V ice-P residen t .

pro vided by sectio n 17 .

(2) Upo n the expira tio n o f the term o f o ffice fixed under sectio n 18 fo r

the pres ident o r vice-president, a new president shall, and a new vice-pres ident

m ay, be elected o r appo inted in m anner pro vided by sectio n 17 .

Norm— A comm ittee under this clause m ay dispense with the appointm ent of a

vice-president if it so desires.

(3) A perso n elected o r appo inted under sub-sectio n (1 ) to fill a casual

vacancy shall ho ld o ffice until the perso n who se place he fills wo uld in theo rdinary co urse have vacated ofi ce, and sha ll then vacate o ffice.

(4) An o utgo ing president o r vice-president m ay, if o therwise qualified ,be re elected o r re appo inted .

20. N o twithsta nding anything in sectio ns 9 , 12, 18 and 19 , an o u tgo ing

prm ident o r vice-pres ident m ay co ntinue to exercise the powers co nferred

o n a president o r vice-president by this Act, o r

any ru le, bye-law , public no tice, reso lu tio n o r

directio n m ade thereunder, between the expiryof his term o f ofi ce and the electio n o r appo intm ent o f a new pres ident o r

vice-president.

Co nd u ct o f Bu siness

du ring In ter-regnum

N otification of Elections, Appo intments and Remo vals .

21 . ( 1 ) Every electio n o f a pres ident o r vice-pres ident o f the comm ittee

sha ll be subject to co nfirm atio n by the Com m issio ner, and shall, when so

N o tifica tio n o f E lecco nfirm ed , be no tified by him in the gazette ; bu t

tion s A ppo in tm en tsunless and u ntil disallowed by the Comm issio ner,

an d Rem o va ls .

every such electio n sha ll be valid and shall takeeffect fro m the date thereo f.

(2) Every appo intm ent o f a president o r vice-pres ident o f the com m ittee

shall be no tified by the appo inting au tho rity in the gazette and shall takeefl

'

ect from the da te o f such no tificatio n .

(3) Every electio n o f a m em ber o r m em bers o f the comm ittee shall beno tified by the Comm issio ner in the gazette.

(4) Every o rder rem oving a m em ber from the comm ittee shall be no tified

by the Lo cal Go vernm ent in the gazette and shall be com m unicated to

the perso n rem o ved and to the comm ittee o f which he was a m em ber,and sha ll take effect from the date o n which the comm ittee receives such

comm unica tio n .


22 . ( l ) The comm ittee sha ll m eet fo r the transactio n o f busines s at least

once in every m o nth at such tim e as m ay be fixed by bye law m ade u nder

Tim e fo r H o ld ingsectro n 30’

Meetings(2) The president, o r, rn hrs absence, the Vice

president, m ay, whenever he thinks fit, and sha ll,o n a requisitio n m ade in writing by no t les s than o ne-fifth o f the m em berso f the comm ittee, co nvene an o rdinary o r a specia l m eeting a t any o ther

Provided that, when the entire num ber o f m em bers does no t exceed five,

the co ncurrence o f two o f them in any such requisitio n sha ll be neces sary .

23 . (1 ) Every m eeting o f the comm ittee sha ll beOrd ina ry and o rdina ry o r special.Specia l Meetings .

(2) Any busines s m ay be transacted at an o rdina rym eeting u nles s it is required by this Act o r the rules o r bye laws thereunder to be transacted at a special m eeting.

24. ( l ) The qu o rum necessary fo r the transactio n o f busines s at a special

m eeting shall be o ne-ha lf o f the who le com m ittee :

Qu o rumPro vided that, when the comm ittee co nsists o f les s than six

m em bers, the quo rum shall be three.

(2) The qu o rum necessary fo r the transactio n o f business at an o rdina rym eeting sha ll be such num ber, no t less than three, as m ay be fixed by bye-lawm ade under sectio n 30:Pro vided that, if at any o rdinary o r special m eeting a quo rum is no t pres

ent, the chairm an shall adjo urn the m eeting to such o ther daythink fit, and the business which wo uld have been bro ught befo re the o riginalm eeting, if there had been a quo rum present, sha ll be bro ught befo re and

transacted at the adjo urned m eeting whether there is a qu o rum pres ent

thereat o r no t .

25 . ( 1 ) At every m eeting o f the com m ittee the president, if pres ent, shallpreside as chairm an .

(2) If when any m eeting is held the ofiice o f pres ident is vacan t, o r

the resi dent is absent fro m the m esti andChairm a n Of Meeting.

the gice-president is pres ent, the fiw pg dw t

shall preside as chairm an .

(3) In any case no t pro vided fo r in sub-sectio ns ( l ) and (2) the m em berspres ent shall elect o ne o f their num ber to preside as chairm an o f the

m eeting.

26 . (1 ) Every m em ber o f the com m ittee shall be entitled to attend everym eeting o f the co mm ittee, to take part in the pro ceedings and to vo te upo n

every m a tter befo re it no t being a m atter in whichhe is, o r m ay be, pecuniarily interes ted .

(2) The president o f the comm ittee o r the

chairm an o f a m eeting m ay, after such inquiry ashe m ay think fit, require any m em ber to absent

himself from a m eeting during the discussio n o f any m atter in which he isbelieved to have a pecuniary interest, and any m em ber refusing to com ply

V o ting an d E xclu

sio n o f Mem bers

from V o ting when

pecu n ia rily in terested .

692 THE PROVINCE OF BURMAo f the comm ittee m ay direct the execu tio n o f any wo rk o r the doing o f any

actwhich the comm ittee is em powered to execu teo f Presiden t and V ice

o r do , and the im m ediate execu tio n o r do ing

P residen t in Cases o fo f which is, in his opinio n , necessary fo r the

Em ergency .

servrce o r safety o f the public, and m ay direct

that the expense o f execu ting the wo rk o r do ingthe act sha ll be paid fro m the Municipal fund : Provided that (a ) no o rder

sha ll be m ade under this sectio n in co ntraventio n o f any o rder o f the com

m ittee passed at a m eeting ; and (b) every o rder m ade under this sectio n , and

all proceedings co nsequent thereo n , sha ll be repo rted to the comm ittee a t its

next m eeting.

E xtrao rd in ary P owers

32 . The comm ittee m ay, from tim e to tim e, co ncu r with any o ther co m

m ittee o r ca nto nm ent, po rt o r o ther lo ca l autho rity, o rwith m o re than o ne such

comm ittee o r au tho rity, in appo inting, from

£21

1;023u

gggt

rhittif

e81

220

their res pective bo dies, a jo int com m ittee

Other Loca l A u tho rities .

fo r any pu rpose.

rn wm‘fh

.

they are j o i ntlyinteres ted , and l n apporntrng a cha irm an

o f the jo int comm ittee and in delegating to any such jo int comm ittee any

power which m ight be exercised by either o r any o f the said co mm ittees o r

au tho rities, and in fram ing and m o difying regulatio ns as to the proceedings

o f any such jo int comm ittee, and as to the co nduct o f co rrespo ndence rela tingto the pu rpose fo r which it is appo inted .

88 . N o thing do ne and no pro ceeding taken u nder this Act sha ll be questio ned by reaso n o nly o f any vacancy in the comm ittee o r jo int comm ittee,o r o f any defect o r irregu larity no t affecting the m erits o f the case.

Oficcrs and Servants .

84. ( l ) The com m ittee sha ll, from tim e to tim e, at a special m eeting,appo int o ne o f its m em bers, o r, subject to the previo us sanctio n o f the Com

m issio ner, any perso n to be its secreta ry,and m ay, at a like m eeting and subject

to the like sanctio n , rem ove any perso n so appo inted .

(2) If the secreta ry is a m em ber o f the com m ittee, he shall receive no

rem u neratio n in respect o f his services . If he is no t a m em ber o f the com

m ittee, the com m ittee m ay, with the previo us sa nctio n o f the Com m issio ner,assign to him such rem unera tio n as it m ay think fit .35 . Subject to the pro visio ns o f this Act and to such ru les as m ay be m ade

by the Lo ca l Go vernm ent thereunder, the com m ittee m ay appo int and rem o ve

such o ther ofi cers and servan ts as m ay be necessary o r

proper fo r the efi cient executio n o f its du ties, and m ayassign to such o fficers and servants such rem unera tio n

Appo in tm en t o f Secreta ry .

Em plo ym en t o f

Other Ofiicers .

as it m ay think fit.


86 . If, in the opinio n o f the Com m issio ner, the num ber o f perso ns em ployedby the co m m ittee as o fficers o r servants, o r whom the co mm ittee propo ses to

em ploy as such, o r the rem u neratio n assigned by thecomm ittee to those perso ns, o r any o f them , is exces

sive, the com m ittee shall, o n the requisitio n o f the

Comm issio ner, reduce the num ber o f tho se perso ns, o r their rem u neratio n ,

a s the case m ay be :Pro vided tha t the comm ittee m ay appea l against any such requisitio n to

the Lo cal Governm ent, and the decisio n o f the Local Go vernm ent o n such

appea l shall be fin a l.37 . In the case o f an cfi cer o r servant, being a Go vernm ent o fficial, the

comm ittee m ay, ( 1 ) if his services are who lly lent to it, m eet any chargesres cribed o r au tho rised b an eneral o r 8

'

a lPen sro n Of Go y

(

Iirders o f the Go verno r-Geneial

gin Co u ncil

ec

fo rernm en t Ofiicra ls

thserving Com m ittee .

e tim e being in fo rce.

rega rd ing co ntribu tio nstowards pensro n o r gra tui ty and leave allowances ;

and (2) if he devo tes o nly a part o f his tim e to the perfo rm ance o f du ties in

beha lf o f the comm ittee, m eet any such charges as afo resaid in such pro po rtio nas m ay be determ ined by the Lo cal Go vernm ent.

38. In the case o f an ofi cer o r servant, no t being a Governm ent ofi cial,the comm ittee m ay (1 ) gran t him (a ) leave a llowances ; (b) a gratu ity,

if his m o nthly pay is les s than ten rupees ; (c)with the sanctio n o f the Lo ca l Go vernm ent,

if he is no t entitled to pensio n , a gratu ity in anyo ther case ; and (2) with the sanctio n o f the Lo cal Go vernm ent, (a ) subscribe,in acco rdance with any genera l o r special o rders o f the Go verno r-General

in Co uncil fo r the tim e being in fo rce, fo r a pensio n o r gratu ity payable o n hisretirem ent, o r (b) pu rchase fo r him from the Go vernm ent o r o therwise an

annuity o n his retirem ent

Pro vided tha t no pensio n , gratu ity, leave allowance o r annuity sha ll exceedthe sum to which, u nder any general o r special o rders o f theGo verno r-Generalin Co uncil fo r the tim e being in fo rce, the o fficer o r servant wo u ld be en titled

if the service ha d been service under Go vernm ent.

SSA . ( 1 ) The Ra ngo o n Municipa l Com m ittee m ay m ake bye-laws fo rthe pu rpose o f (a ) es tablishing and m aintaining a provident o r annuity fund ;

(b) com pelling all o r any o f the o fficers o r

P ro vid en t Fu nd fo rservants o f the Com m ittee (o ther than Go v

Officers and Servan tsernm ent ofi cials) to subscribe to such fund ,

o f Ra ngo o n Co m m ittee.

and , if necessary, pro viding fo r the deductio no f such subscriptio ns o u t o f the salaries o r

em o lum ents o f such servants o r o fficers ; (c) pro viding fo r the paym ent o f

co ntribu tio ns to such fu nd by the Comm ittee o ut o f o ther fu nds vested in theComm ittee ; (d ) fixing the tim es , circumsta nces and co nditio ns under whichpaym ents m ay be m ade o u t o f any fu nd es tablished u nder this sectio n and

the co nditio ns u nder which such paym ents shall discha rge the fund fro mfurther liability ; (6 ) providing fo r the settlem ent by arbitratio n o r o therwiseof dispu tes relating to such fu nd , o r the paym ents o r subscriptio ns thereto o r

claim s thereo n , between the Com m ittee and o ther perso ns o r between perso ns

Pow er to preven t

E xtravagan ce .

P en sio ns o f Other

Ofiicers and Servan ts .

Pow er to establish


claim ing any share o r interest therein ; a nd (f) regula ting generally such otherm atters incidental to such fund and the investm ent thereo f as the Loca l

Go vernm en t m ay appro ve.

(2) No bye-law m ade under this sectio n shall com e into fo rce until it has

been co nfirm ed by the Lo ca l Governm en t.

Contracts and Transfers of Property.

39 . (1 ) When a co ntract m ade by o r o n behalf o f the comm ittee exceeds

in value o r am o unt o ne hundred rupees, it shall be in writing and signed bythe president o r vice-president and

Co n tracts an d m akingo ne o ther m em ber o f the comm ittee.

Tran sfers o f Im m ovable (2) Every transfer Of imm ovable pro pertyP ro perty of Com m ittee .

belo nging to the comm ittee sha ll be m ade

by an instrum ent l n wrrtrng, execu ted bythe president o r vice-pres ident and by at least two o ther m em bers o f the

comm ittee, and shall recite the num ber and da te o f the o rder o f the Loca l

Go vernm ent approving the reso lu tio n fo r such transfer passed under

sectio n 13.

(3) If any such co ntract o r transfer is execu ted o r m ade o therwise than inco nfo rm ity with the provisio ns o f this sectio n , it shall no t be binding o n the

comm ittee.

40. ( 1 ) If any m em ber, o fficer o r servant o f the com m ittee is, o therwisethan with the perm issio n in writing o f the Comm issio ner, directly o r indirectly

interested in any co ntract m ade with the comfo r

S

Mem b

t

er.

fm ittee, he shall be punished with sim ple im

er, o r erva n o

priso nm ent fo r a term which m ay extend to

aggr

atit

ifi233542; o ne yea r, o r with fine, o r with bo th, unless it

m a de w ith Co m m ittee .sha ll appear tha t he was no t aware o f suchinterest .

(2) N o perso n shall by reaso n o nly o f being a shareho lder in , o r m em bero f, any inco rpo rated o r registered co m pany, be deem ed to be interested in

any co ntrac t entered into between such com pany and the com m ittee, bu t

every such perso n shall be trea ted as pecuniarily interested in such co n

tract within the m eaning o f sectio n 26 .

(8) In the Rango o n Municipality this sectio n shall apply to the paid o fficersand servan ts, bu t n o t to m em bers o f the Comm ittee so interested in such

co ntracts .

40A . ( 1 ) Any perso n nom inated o r elected a m em ber o f the Rango o n

Municipal Com m ittee, who is o r becom es, o r who takes an active part in the

business o f any perso n , firm o r inco rpo ra ted o r

registered com pany who o r which is o r becom es,

either directly o r indirectly, interested in anyco ntract m ade with such comm ittee, sha ll be

disqualified to co ntinue in ofi ce a nd shall cease to be a m em ber o f su chcom m ittee from the date o n which such disqualificatio n is adm itted by su chperso n o r is declared by the Local Go vernm ent to be established :

Mod e o f execu ting

In terest rn Con tra ct to

d isqu a lify Mem ber o f

Rango o n Com m ittee .

696 THE PROVINCE OF BURMA48 . Every perso n sha ll be liable fo r the loss, waste o r m isapplicatio n o f

any m o ney o r o ther pro perty belo nging to the comm ittee if the loss, waste o r

m isa licatio n is a direct co nsequence o f his

zm

fil

tt

no

liufii::W aste ,

neglelizlt

)

o r m isco nduct while a m em ber o f

the comm ittee, and a suit fo r com pensa tio n

m ay be instituted against him by the com m ittee o r by the Secretary o f Sta tefo r India in Co uncil.

Now .— (a) It has been laid down that when irregular paym ents are sanctioned

by m unicipal comm ittees the m em bers of the comm ittee are persona lly responsiblefor the sum paid witho ut proper authority.

44. Every m em ber, o fficer o r servant o f the comm ittee, and every farm er

o r agent fo r the reco very o n beha lf o f

the comm ittee o f any tax, fee o r o ther impact, sha ll be deem ed to be a public servant

within the m eaning o f sectio n 21 o f the

Mem bers, Ofiicers, Scr

va n ts, and Agen ts to be

deem ed Public Servan ts,

Indian Pen al Co de.

45 . 1 ) In the absence o f a written co ntract to the co ntrary every sweeperem ployed by the comm ittee shall be entitled

to o ne m o nth’s no tice befo re discha rge o r

to o ne m o nth’s wages in lieu thereo f, nu

les s he is discharged fo r m isco nduct o r at the end o f a specified term

fo r which he was engaged .

(2) Sho uld any sweeper em ployed by a comm ittee, in the absence o f a

written co ntract autho rising him so to do and withou t reaso nable cause,

res ign his em ploym ent, o r absent him self from his du ties witho u t giving o ne

m o nth’s no tice to the com m ittee, o r neglect o r refuse to perfo rm his du ties

o r any o f them , he sha ll be liable to im priso nm ent fo r a term which m ayextend to two m o nths.

(3) The Lo cal Go vernm ent m ay by no tificatio n direct that, o n and from

a date to be specified rn such no tificatio n , the pro visio ns o f sub-sectio ns (1 )a nd (2) with res pect to sweepers shall apply also to any specified class o f

m u nicipal servants who se fu nctio ns intim ately co ncern the public health o r

safety .

N otice o f Resigna tio n o r

Discha rge o f Sw eepers .

CHAPTER IV .

TAXATION .

[This chapter sets fo rth the vario us taxeswhich m ay be levied bya Municipal

Com m ittee, pres cribes the pro cedu re fo r im posing taxes, invests the Comm it

teewith the power to abo lish o r suspend a tax, with the sanctio n o f the Lo ca l

Go vernm ent, inves ts the Com m ittee, subject to the sanctio n o f the Local

Go vernm ent, and the Local Go vernm ent itself with the power o f exem ptingfro m the paym ent o f any tax any perso n o r class o f perso ns, o r any pro perty,anim als, o r vehicles . The Lo ca l Go vernm ent is em powered to require a

Comm ittee to effect changes which m ay appea r to the Go vernm ent to be

necessary in o rder to rem ove objectio ns to any tax which the Go vernm ent

deem s to be unfair in its incidence o r inju rio us to the public interest, and if


such changes are no t m ade within a specified tim e the Governm ent m ay takeactio n in the m atter. The Lo cal Go vernm ent is em powered to m ake ru les

co nsistent with the Act fo r the assessm ent, co llectio n , rem issio n o r refu nd o f

taxes leviable u nder the Act, and fo r preventing evasio n o f the sam e.

The crea tio n o f an asses sm ent-list is provided fo r o f all buildings and landso n which any tax is im po sed , and pro visio n is m ade fo r revisio n o f the asses s

m ent an d fo r appea ls against the asses sm ent.

Fo r taxes levied o n buildings the respo nsibility fo r paym ent rests jo intlyand severa lly upo n all perso ns who have been either owners o r occupiers at

any tim e during the yea r o f assessm ent. When a building has rem ained

un occupied du ring thewho le perio d covered by an asses sm ent, the am o unt

payable o n such building is to be rem itted o r refu nded , as the case m ay be ;and if a building has been who lly o r partially des troyed by fire o r has no t beeno ccupied o r productive o f rent fo r any perio d o f n o t les s than sixty days, theComm ittee m ay rem it o r refund such po rtio n o f the tax as it m ay thinkequitable.

No tax m ay be im po sed by a Com m ittee witho ut the previo us sanctio n o f

the Lo cal Go vernm ent, and taxes o ther than those enum erated below can

Taxes which m ao nly be im posed with the previo us sanctio n o f the

be im posedy Lo cal Go vernm ent and the Governo r-General in

Co uncil. The fo llowing are the taxes which m aybe im posed with the previo us sanctio n o f the Lo cal Governm ent — (a ) a taxo n buildings and lands no t exceeding ten per cent . o f the ann ual value ; (b)a tax o n lands co vered by buildings at a rate no t exceeding three pies— equalto abo u t o ne farthing o r o ne half o f a cent— per squ are fo o t per annum ; o r if

the lands are co vered by buildings o f two o r m o re sto ries, at a rate n o t ex

ceeding fo u r pies per square fo o t per annum ; (c) a tax o n lands no t co vered

by buildings at a rate n o t exceeding ten rupees per acre per annum ; (d) atax o n buildings acco rding to the length o f street fro ntage occupied by suchbuildings at rates no t exceeding the fo llowing, nam ely

For a buildinghaving no t m ore than ten feet o f street fro ntageFor a building having m ore than ten , but no t m ore than twenty, feet o f

street frontage 1 8 0For a building havingmore than twenty, but no t m ore than thirty, feet of

street frontage 2 8 0For a building having m ore than thirty, but not m ore than forty, feet of

street frontage 400

street frontageAnd for each additional ten , or part o f ten , feet

'

o f street fro ntage

(a) a tax o n ho useho lds o r fam ilies at a rate no t exceeding thirty per cent. perannum o n the am o unt o f the thathanwda tax asses sed upo n ea ch ho useho ldo r fam ily ; (i) a tax, no t exceeding nine rupees per quarter, o n every vehicle,boat, beast used fo r driving, riding, draught o r burden , o r dog, kept within

‘ For tho tlmmcda tax see p . 607 .

698 THE PROVINCE OF BURMAthe m unicipality

— this power to tax vehicles , bo ats, and anim als is distinct

from the further power gran ted elsewhere in the Act to m ake rules renderinglicenses necessary fo r the pro prieto rs o r drivers o f vehicles, etc . , plying fo r hirewithin the m unicipality and to fix fees payable fo r such licenses ; (g) a tax o n

private m arkets at a rate no t exceeding five per cent. o f the annua l net profits

derived by the owners therefrom ; (h) a to ll, no t exceeding eight annas, o nevery vehicle o r bo at used as sta ted above entering the m unicipality and no t

liable to taxation u nder clause (1)— this tax m ay be com pounded by a paym ent

equal to what wo uld have been due had the vehicle o r beast been taxableunder clause (i) .Only o ne o f the taxes mentioned in clauses (a ) , (b) , (c) , and (d) m ay be

im posed in respect o f the sam e building, and no tax under clause (a) m ay belevied o n any perso n who rs liable to pay a tax u nder clause (a ) , (b) , (c) , o rOnly o ne o f the taxes m entio ned l n clauses (a ) and (9 ) m ay be impo sed

in respect o f the sam e prem ises.

A tax m ay be im posed at difierent rates in dificrent parts o f a m u nicipa lity .

In additio n to the taxes enum erated above a water-tax m ay be levied fo r the

purpose o f m eeting m aintenance charges and interes t o n loa ns raised fo r the

co nstructio n o f wa ter-supply wo rks . The tax can o nly be levied upo n buildings o r lands which are so situated that their occupiers can benefit by suchwo rks, and in fixing the rate o f the tax regard m ust be had to the principle

that the to tal net proceeds o f the tax, to gether with the es tim ated incom e fro mpaym ents fo r water supplied fro m the wo rks under special co ntracts o r o therwise, sho uld no t exceed the am o u nt required fo r m aintenance and the paym ent o f interest .

A lighting-tax to co ver the cha rges fo r street lighting m ay be im posedco nditio ns simila r to those sta ted in the previo us paragraph ; and a scavengingtax and a latrine tax m ay also be levied to co ver the cost o f street clea ningand the rem o val o f sewage o r rubbish fro m buildings and lands and fo r the

supply o f public latrines . In each case the tax m ust no t exceed the esti

m ated net co st o f the wo rks ]

CHAPTER V.

FUNDS AND PROPERTY .

[This chapter pro vides fo r the fo rm atio n o f a m u nicipal fu nd fo r each

m u nicipa lity and decla res wha t m o neys m ay be credited to the fund . These

are chiefly the pro ceeds o f the taxatio n referred to in the previo us chapter o f

e Act .

The com m ittee m ust set aside annu ally o u t o f the m unicipal fu nd , first,such sum as m ay be requ ired fo r the paym ent o f any am o u nts falling due

o n any lo an legally co ntracted by it ; seco ndly, suchgag

e

gj ng;22m

g; sum as m ay be required to m eet the cha rges o f its

be d evoted .

own es tablishm ent ; thirdly, such sums as m ay be

necessary to pay the expenses o f pauper lu na tics and

pauper lepers sent to public asylum s fro m the m unicipality, the expenses

incurred rn auditing the acco u n ts o f the com m ittee, and such po rtio n o f the


streets to any particu lar kind o f trafic, nam ing streets and num bering ho uses,regulating the use o f inflamm able m a terial in building, the making o f buildingregulatio ns, providing bathing and washing places, the slaughter o f anim a ls,

the sale o f fo od , drink, and drugs, regulating burials and crem a tio ns, precau

tio ns against and extinctio n o f fires, the inspectio n o f sewers and buildings,the regu la tio n o f dangero us and o ffensive trades , and m easures fo r dea lingwith epidem ic disease .

The comm ittee is au tho rised also to m ake bye laws — (a ) fo r renderinglicenses necessary fo r the proprieto rs o r drivers o f vehicles, bo ats o r beastsplying fo r hire within the lim its o f the m unicipality, and fo r fixing the feespayable fo r such licenses and the co nditio ns o n which they shall be gran tedand m ay be revoked ; (b) fo r lim iting the rates which m ay be dem anded fo rthe hire o f any carriage, cart, bo a t, o r o ther co nveyance, o r o f beasts hired tocarry loads, o r fo r the services o f perso ns hired to carry loads, and the loadsto be ca rried by such co nveyances, beasts, o r perso ns, where they are hiredwithin the m unicipality fo r a perio d no t exceeding twenty-fo u r ho u rs, o r fo r aservice which wo u ld o rdinarily be perfo rm ed within twenty-fo ur ho urs ; (c)fo r securing a pro per registratio n o f births, m arriages, and dea ths, and fo r thetaking o f a census ; (i) fo r fixing, and from tim e to tim e varying, the number o f perso ns who m ay o ccupy a lodging-ho use, fo r rendering licenses neces

sary fo r the pro prieto rs o r keepers o f lodging-ho uses and fo r fixing the fees

payable fo r such licenses and the co nditio ns subject to which they shall be

granted and m ay be revoked ; (ii) fo r the registratio n and inspectio n o f lodgingho uses ; (iii) fo r prom o ting cleanlines s and ventilatio n in lodging

-ho uses ;(iv) fo r the precautio ns to be taken in the case o f any infectio us disea se

breaking o ut in a lodging-ho use ; and (v) generally fo r the pro per regulatio n

o f lodging-ho uses ; (c) fo r rendering licenses necessa ry fo r pawn-bro kers and

determ ining by public auctio n o r o therwise the am o unt to be paid fo r anysuch license and the co nditio ns subject to which they shall be gran ted and

m ay be revoked ; (f) fo r rendering licenses neces sary fo r the establishm ent o f

any new m arket and fixing the fees to be paid fo r such licenses and the co n

ditio ns subject to which they m ay be granted and revoked ; (g) fo r the inspectio n and pro per regulatio n o f encam ping

-gro u nds, po unds, zoyats, wharves

no t within the lim its o f any po rt, m arkets, washerm en’

s ta nks, and publicwashing and bathing places ; (h) fo r co ntro lling and regulating the use o f any

public river, creek o r stream , and the fo resho re an d banks thereo f within them unicipality and n o t included within the lim its o f a po rt, and fo r levyingfees fo r the use o f such public river, creek o r stream ; (i) fo r regulating thedispo sa l o f fo od , drink o r drugs seized u nder sectio n 1 10o r 1 1 1 ; (j ) fo r theho lding o f fairs and industria l exhibitio ns within the m u nicipality and u nder

the comm ittee’

s co n tro l ; (k) fo r co ntro lling and regula ting the use and m a nagem ent o f bu rial and bu rning gro u nds ; (1) fo r the supervisio n and regu la tio no f public wells, tanks, springs o r o ther so u rces from which water is, o r m ay bem a de, available fo r public use ; (m ) fo r requiring and regu la ting the ex

hibitio n o f tables showing the rates o f to lls cha rgea ble o n vehicles and anim a lsentering the m unicipality ; (n ) fo r requiring o ccupiers o f ho uses to keep rea dya t

.

ha nd buckets o r po ts o f water, ho oks, bam bo o-fiappers, and o ther apphances fo r extinguishing sm a ll fires ; (o ) fo r prescribing, no twithstanding


the pro visio ns o f Act XXXI o f 187 1 the sta ndard weights and m easu res to

be used within the m unicipa lity ; (p) fo r pro tecting fro m i njury o r in terfer

ence anything within the m u nicipality which is the pro perty o f the com m ittee

(q) fo r regula ting o r pro hibiting the expo sure o f go o ds fo r sale o n the streets

a nd fo r levying fees fro m perso ns setting up sta lls o r o therwise selling go o ds

o n streets; (r) fo r regulating o r prohibiting the keeping o f anim a ls o f anyspecified descriptio n ; and (a) genera lly, fo r carrying o u t the purpo ses o f thisA

Pro vided tha t the com m ittee o f a m unicipa lity in which the HackneyCa rriages Act, 1879 , is in fo rce, sha ll n o t m ake bye-laws under clauses (a )a nd (b) in respect o f any vehicles to which tha t Act applies.

No bye-law m ade under any sectio n o f this chapter can com e into fo rce

u ntil it has been co nfirm ed by the Lo cal Go vernm ent ]

CHAPTER VII.

OFFENCES AFFECTING THE PUBLIC HEALTH , SAFETr , OR CONVENIENCE .

[This chapter describes the vario us o ffences, and pro vides fo r the pu nishm ents to be inflicted in each case o n co nvictio n . The o ffences are su ch

as are naturally suggested by the title o f the chapter : depo siting rubbisho n ro ads o r drains, driving vehicles after dark witho u t proper lam ps, discharging firearm s o r firewo rks, o bstructing the streets, wilful exposure o f

perso ns su ffering from infectio us disease, failu re to repo rt the existence o f

dangero us epidem ic disease, the u nautho rised posting o f advertisem ents,

keeping a diso rderly house, and so o n ]

CHAPTER VIII .CONTROL.

182 . ( 1 ) The Comm issio ner o r the Depu ty Comm issio ner m ay (a )en ter o n and inspect , o r cause to be entered o n and inspected , any imm ov

able property situ ate within the lim its o f hisCo n tro l by Com m issionerdivisio n o r district, as the case m ay be,and Depu ty Com m issioner .

su b-comm ittee, scho o l sub-comm iis in progress within such lim its under the directio n o f any such comm it

tee, sub-comm ittee o r jo int comm ittee ; (b) ca ll fo r and inspect any bo oko r do cum ent in the po ssessio n o r under the co ntro l o f any such comm ittee,sub-comm ittee o r jo int comm ittee having au tho rity within such lim its ; (0)requ ire any su ch comm ittee, su b-comm ittee o r jo int committee to furnishsuch sta tem ents , acco unts, repo rts, and copies o f docum ents relating to the

pro ceedings o r du ties o f su ch comm ittee, sub-comm ittee o r jo int comm itteeas he m ay think fit to ca ll fo r ; and (d) record in writing, fo r the co nsidera

tio n o f any such comm ittee, sub-comm ittee o r jo int comm ittee, any o bservatio ns he m ay think proper in regard to the pro ceedings o r du ties o f such

comm ittee, sub-comm ittee o r jo int comm ittee

702 THE PROVINCE OF BURMAProvided that (i) when the Depu ty Comm issio ner is a m em ber o f a com

mittee, sub-comm ittee o r jo int comm ittee, he shall no t exercise, in respect

mm ittee o r jo int comm ittee, the powers co nferred

upo n him by this sectio n ; and (ii) in the case o f any m u nicipa lity, the Lo ca lGo vernm ent m ay, by no tifica tio n in the gazette, direct that all o r any o f the

powers co nferred o n the Co mm issio ner and Depu ty Comm issio ner bysectio n shall be exercised by it alo ne, and no t by such Co mm issio ner and

Depu ty Comm issio ner .

NOTE - In the case of the Rango on Munici ality it has been directed that all thepowers co nferred on the Comm issioner and puty Comm imioner by section 182

shall be exercised by the

(2) When the Lo cal Go vernm ent, the Comm issio ner o r Depu ty Comm issio ner requests the com m ittee to co nsider any o bservatio ns under sub

sectio n clause no thing in any bye-law m ade under sectio n 30shall

prevent such co nsideratio n .

188 . ( 1 ) The Co mm issio ner o r Depu ty Comm issio ner m ay, by o rder in

writing, suspend within the lim its o f his divisio n o r district, as the case m aybe, the execu tio n o f any reso lutio n o r o rder o f a

comm ittee o r jo int comm ittee, o r pro hibit the do ingwithin such lim its o f any act which is abou t to be

do ne, o r is being do ne, in pursu ance o f o r u nder cover o f this Act, if, in his

Opinio n , such reso lutio n , o rder o r act is in excess o f the powers conferred

by law, o r the executio n o f the reso lu tio n o r o rder, o r the do ing o f the act,

is likely to lead to a serio us breach o f the peace, o r to cause serio us injuryo r annoyance to the public o r to any class o r body o f perso ns .

(2) When the Comm issio ner o r Depu ty Comm issio ner m akes any o rder

under this sectio n , he shall fo rthwith fo rward a copy thereof, with a state

m ent o f his rea so ns fo r m aking it and o f any representa tio ns regarding it,

subm itted to him by the comm ittee, to the Loca l Go vernm ent, which m aythereupo n rescind the o rder o r direct that it shall continue in fo rce, with o rwitho u t m odificatio n , perm anently o r fo r su ch perio d as it m ay think fit .

Power to su spend

Actio n u nd er A ct .

NOTE — Rangoon Municipality excepted .

184. (1 ) In cases o f em ergency, the Depu ty Co mm issio ner m ay pro vide

fo r the execu tio n o f any wo rk, o r the do ing o f any act which a comm ittee

is em powered to execute o r to do , and the

im m ediate execu tio n o r do ing o f which isin his o pinio n necessary fo r the service o r

safety o f the public, and m ay direct tha tthe expense o f execu ting su ch wo rk o r do ing su ch act shall be fo rthwith paidby the comm ittee .

(2) If the expense is no t so paid , the Depu ty Comm issio ner m ay m akean o rder directing the perso n having the cu sto dy o f the ba lance o f the m u

nicipal fu nd to pay the expense , o r so m uch thereo f as is fro m tim e to tim e

tpiossible, from the ba lance in preference to any o r all o ther ccharges againste sam e.

E xtrao rd in a ry Pow ers o f

Depu ty Com m issio n er in

Ca ses Of Em ergen cy .


(2) When the comm ittee is so superseded , the fo llowing co nsequencessha ll ensue, nam ely —(a ) all m em bers o f the comm ittee shall, as from the

date o f the o rder published under sub-sectio n vacate their oflices as

such m em bers ; (b) all powers and du ties o f the comm ittee m ay, during the

perio d o f supersessio n , be exercised and perfo rm ed by such perso n o r per

so ns as the Lo ca l Go vernm ent shall appo int in that behalf ; and (c) all

pro perty vested in the comm ittee shall, during the perio d o f supersessio n ,

(8) On the expiratio n o f the perio d o f supersessio n specified in the o rder

published under sub-sectio n (1 ) the comm ittee sha ll be reco nstituted , and

the perso ns who vaca ted their o ffices under sub-sectio n clause (a ) , sha llno t, if o therwise qualified , be deem ed disqualified fro m being m em bersthereo f.188 . ( 1 ) If any dispute fo r the decisio n o f which this Act do es no t o ther

wise pro vide arises between the comm ittee and any o ther loca l autho rity,it shall be referred (a ) to the Deputy Comm issio ner if theloca l autho rities co ncerned are in the sam e district ; (b) to the

Co mm issio ner if the local autho rities co ncerned are in different districts o f

the sam e divisio n ; (c) to the Lo ca l Go vernm ent if the lo ca l autho rities co n

Dispu tes.

(2) The decisio n o f the autho rity to which any dispute is referred under

this sectio n shall be final.(3) If in the case m en tio ned in sub-section clause (a ) , the Deputy

Co mm issio ner is o ne o f the perso ns co nstituting any o f the loca l au tho rities

concerned , his functio ns under this sectio n sha ll be discharged by the Co mm issio ner.

NOTE - Rangoon Municipality excepted .

189 . (1 ) The comm ittee sha ll, at the clo se o f each year o r o f such o therperiod as m ay, from tim e to tim e, be fixed by the Local Go vernm ent in thisAn nu al Repo rts

behalf, subm it to the Lo ca l Go vernm ent a state

an d Sta tem en ts .

m ent o f its receipts and disbursem ents in su chfo rm as the Lo ca l Go vernm ent m ay prescribe

and a general repo rt o f its pro ceedings during that period : Pro vided tha tseparate acco unts shall be subm itted o f (a ) all receipts o f the water-tax,

and all expenditure on the purposes fo r which the water-tax is levied ; (b)all receipts o f the lighting-tax, and all expenditure o n the purpo ses fo r whichthe lighting-tax is levied , (c) all receipts o f the latrine-tax, and all expenditureo n the purposes fo r which the latrine-tax is levied ; (d) all receipts o f the

scavenging-tax, and all expenditure o n the purposes fo r which the scaveng

ing-tax is levied ; (c) all incom e u nder the heads m entio ned in sectio n 7

and all expenditure o n educatio na l purpo ses ; and (j ) all incom e under the

hea ds m entio ned in sectio n 7 and all expenditure o n m edical purposes.

(2) Acco un ts submitted u nder this sectio n shall be exam ined o r audited

in such m anner as the Lo ca l Go vernm ent m ay pres cribe .

Sectio n 73 gives the heads under which incom e m ay be credited to Scho ol Funds.1"Sectio n 74gives the heads under which incom e m ay be credited to Hospital Funds.


1 90. (1 ) The comm ittee sha ll subm it, befo re such date in each year as

m ay be directed by the Lo ca l Go vernm ent, fo r the sanctio n o f such au tho rity as the Lo cal Go vernm ent m ay appo int in

this beha lf, an estim ate o f its probable receipts

fo r the financia l year next fo llowing , with proposa ls fo r expenditu re, and m ay, from tim e to tim e, subm it in like m anner

further estim ates o r pro po sa ls in m o difica tio n o f those subm itted as afo re

Estim a tes o f Receipts

an d E xpen d itu re .

(2) No expenditure sha ll be incu rred by a comm ittee unless it is pro videdfo r in an estim ate and propo sals sanctio ned under this sectio n .

— Rangoon , Mandalay, Akyab, Bassein and Moulm ein Municipalities ex

(3) An abstract o f the annual estim ate and propo sals subm itted and sanc

tio ned as requ ired by this sectio n shall be published in such m anner as the

Loca l Go vernm ent shall direct .

19 1 . ( l ) N0wo rk , the estim ated co st o f which exceeds five hundred rupees,shall be begun by the comm ittee, no r sha ll anyco ntract be entered into by it in respect o f any

su ch wo rk, un til a plan and es tim a te thereo f have been approved by thecomm ittee at a m eeting.

NOTE .— (I) Rangoo n and Mandalay Mun icipalities excepted .

(2) If the estim a ted co st o f any such wo rk has n o t been specifica lly provided fo r in propo sa ls subm itted and sanctio ned in m anner m entio ned in

sectio n 190, o r exceeds twenty tho usand rupees in the case o f the m um ei

pa lities o f Mo u lm ein , Bassein and Akyab, o r o ne-tenth o f the es tim ated

annu al incom e o f the m unicipal fund in the case o f any o ther m unicipality,su ch wo rk sha ll no t be begu n , no r shall any co ntract be entered into in te

spect o f it , until the plan and estim ate have been subm itted to and appro ved

by the Lo ca l Go vernm ent, o r by an o fficer em powered by the Lo ca l Go vem m ent in this behalf.NOTE .

— The powers o f the Rangoo n and Mandalay Municipal Comm ittees to sanc

tion public works expenditure have been restrictedyto estimates not exceed ing Rs.

192 . In all m atters co nnected with the adm inistratio n o f this Act, the

Co mm issio ner sha ll have and exercise the sam e au tho rity and co ntro l o ver

every Deputy Comm issio ner subo rdinate to

him as he has and exercises o ver such DeputyCo m m issio ner in the general and revenue adm inistratio n .

193. The Lo ca l Go vernm ent m ay fram e fo rm s fo r any o f the po f comm ittees fo r which it co nsiders that a fo rm sho u ld be pro vided , and

p o f Lo ca l Go ernm ay, in additio n to ru les m ade under any

ow er vo ther powers co nferred by this Act , m ake

m en t to fram e F o rm s

k lru les co nsistent with this Act (a ) as to

and m a e Ru es

the Officers to be addressed by comm ittees

when desiro u s o f comm u nicating with the Local Governm en t o r oficers o f

San ctio n to W o rks.

P ow ers o f Com m issio ner.

706 THE PROVINCE OF BURMAthe Lo cal Go vernm ent ; (b) as to the preparatio n o f estimates of the receipts

and expenditure o f comm ittees, and as to the co nditio ns subject to which

su ch estim ates m ay be sanctio ned ; (c) as to the returns sta tem ents and

repo rts to be subm itted by com m ittees ; (d) as to the keeping and au ditingo f the acco unts o f m unicipa l fu nds, scho o l funds and ho spital fu nds ; (a)as to the appo intm ent and rem o val o f ofiicers and servan ts o f comm ittees ;and (f) genera lly, fo r the gu idance o f comm ittees and public ofi cers in all

m atters co nnected with the carrying o u t o f this Act .

CHAPTER IX.

[This chapter dea ls with procedure, in prosecu tio ns under the Act , fo r

the m aking o f ru les and bye-laws, and fo r the recovery o f taxes , fees, and

o ther m o neys due to the comm ittee .

It further empowers the Lo ca l Go vernm ent to except any m unicipa lityfrom the operatio n o f any provisio ns o f the Act which m ay seem to the Go v

ernm ent to be u nsu ited to su ch m unicipa lity.

It declares tha t no thing in the Act shall afiecAct o f 1879 ; and m akes pro visio n fo r certain m ino r m atters ]

CHAPTER X.

SMALL TOWNS .

[This chapter pro vides fo r the case o f towns which are co nsidered to o

sm all to be co nstitu ted m unicipalities , bu t in which, nevertheless, it is desirable to establish som e kind o f au tho rity fo r dea ling with such m atters as

are dealt with by the m unicipa l comm ittees in the larger towns. It is pro

vided that such sm all areas m ay be declared by the Go vernm ent to be no ti

fied areas,”that a no tified area m ust co ntain less than ten tho usand inhabi

tants, and m ust co ntain either a town o r a m a rket .The Comm issio ner o f the Divisio n is em powered to appo int two o r m o re

perso ns to be a town comm ittee fo r any no tified area ; and the Go vernm ent

m ay extend to any no tified area the pro visio ns o f any sectio n o f the Mu nici

pal Act , im po se therein any tax which m ight have been im posed if the area

had been a m unicipa lity, and arrange fo r the expenditure o f funds o n the

sam e genera l lines as those laid down fo r m unicipalities . Fo r the purpo se

o f any sectio n o f the Municipa l Act o r any ru les extended o r applied to no ti

fied areas, and fo r the purpo ses o f the Vaccina tio n Act o f 1880and o f anyo ther enactm ent which m ay be specified in this behalf fo r any no tified

area , the town comm ittee is deem ed to be a comm ittee and the area a

m unicipality ]

STATISTICS OF MUNICIPALITIES .

The fo llowing tables disclo se the prin cipa l facts Of in terestin regard to the Operatio n Of mu n icipa l go vernmen t in Bu rma .


revenu e from edu catio n al institu tio ns, medical institu tio nsmarkets and slau hter—ho u ses, and tramways ; and a few sma llitems each under Of the receipts u nder this generalhead by far the mo st impo rtan t share is co ntribu ted by feesand revenu e from slaughter-ho u ses and markets. This itemco ntribu ted to the revenu es du ring the past five years a sum

exceedin the to ta l sum received u nder the head Mun icipal

Rates andTaxes; that is to say, an average Of abo u t Rs.

a year . Under the head Grants and Contribu tions are in clu dedsums pa id by the Go vernment, from Lo cal Fu nds and from o therso u rces as grants and co ntribu tio ns fo r edu catio n al, medical, andneral pu rpo ses. Under the head Extrao rdinary and Debt

fie mo st immrtant item is lo ans ra ised in the Open market .

INCOME OF THE MUNICIPALITIES IN BURMA, EXCLUDINGRANGOON DURING 1901-05.

The fo llowing table shows the expenditu re Of the mun icipalities Of Bu rm a , exclu ding Rango o n , du the years 1 900

01 to 1904—05 . nder the headGenera l are inclu ded gen era l administratio n , co llectio n Of taxes, co llectio n

Of to lls o n ro ads and ferries, su rvey Of land, refu nds, pensio n s

Deta ils Of Mu n icipal

E xpen d itu re .

0Taxation is taken to m ean m un icipa l ra tes and taxes.

t lnoom e is taken to m ean“ '

l‘

o ta l Incom e "u shown in the teble.


an d gratu ities. Under the head Miscellaneous are inclu dedin terest o n lo ans and some min o r items. Under the headExtrao rdina ry and Debt are included investmen ts, paymentsto sinking fu nds, repayment Of lo ans, advances, and depo sits.

Under the head Public Safety are inclu ded fire, lighting, and

po lice . The vario u s items u nder the o ther majo r heads are

given in fu ll .

DETAILS OF THE EXPENDITURE OF MUNICIPALITIESIN BURMA , EXCLUDING RANGOON,

DURING 1901-05.

(IN RUPnns. )


The fo llowing table shows. the income Ofduring the years 1900—01 to 1904—05 . Income

R M a ]. are the same as tho se ado ted fo r the

0:25?n fixfifii efty ’

o ther mun icipalities ; and t ese are expla in ed o n page 707 The fo llowing

figures are taken , fo r the first fo u r years from the vo lume Judwial and Adm in istrative Statistics ofBritish India for 1903-04and ceding Yea rs, and fo r 1 904-05 from the Bu rma Gazette

o f 7t Ju ly, 1906 :

INCOME OF RANGOON MUNICIPALITY DURING 1901-05.

(IN Burn s.)

The fo llowing table shows the expenditu re Of Rango o n Mu

nicipality du ring the years 1 901—05 . The heads o f expenditu reare the same as tho se ado ted fo r the

o ther mu n icipa lities ; an these a re

expla ined o n p e 708 . The figures a retaken from the same so u rces as tho se re erred to abo ve in co n

nectio n with the deta ils Of revenu e .

Ra ngo o n Mun icipality ,

Deta ils o f Expen d itu re .

(Table on next page. )

0Taxa tion is taken to m ean m unicipa l ra tes an d taxes.

1 Incom e is taken to m ean all 0 receipts. excluding Opening ba lance and receipts under Extraordm ary and Debt " ; tha t Is to say , the cad To tal In co m e

” in the table.

t l have been unable to find any ofi cia l statem en t o f the po pula tion of Ra nt o on in IOM—Os.

CHAPTER XVII .

VILLAGE ADMINISTRATION

REFERENCES.

Lower Burm a Village Man ual. Rango on , Go vt. Press, 1900, pp . 6 106 .

Upper Burm a Village Manual . Ra ngo o n , Go vt . Press, 1899 , pp . vi 101 .The Village Headm an ’

s Manual , UpperGo vt . Press, 1904, pp . 16 .

Reso lution o n the Repo rts Of Village Adm inistration in Burma . Rango o n ,

Go vt . Press . Annual .

The existence o f a system Of village)

admin istratio n in Bu rmarests upo n two en actments,— the wer Bu rma Village Act,1889 , and the U r Bu rma Village Regu latio n , 1887 . Bo ththe Act and the Iggu latio n have been amended from time totime, the latest amendmen t in each having been effected bythe Bu rma Village Law Amendment Act , 1902 .

The Act and the Regu latio n , as amended to 1898, m ay be

fo u nd in the Bu rma Code, and the amending Act Of 1902 is

printed in a Co llectio n Of Bu rma Acts, 1899 to 1 902, issu edy the Go vernment Of Bu rma .

The differences between the Lo wer Bu rm a Village systemand that in fo rce in U per Bu rma are n o t Of sufficient impo rtan ce to ju stify the incl

‘usio n o f each system in the body Of thischapter . The system here described 13 that o f Upper Bu rma ;bu t statistics are given fo r Lo wer Bu rma as well .

ORIGIN OF THE VILLAGE SYSTEM IN UPPER BURMA .

The fo llowing Min u te by Sir Charles Cro sthwa ite, who wasChief Com m issm ner Of Bu rma from 1887 to 1889 , expla ins theObjects which it was so ught to atta in bythe passing Of the Upper Bu rma VillageRegu latio n and the means which were

ado pted . It sho u ld be remembered that the Regu latio n was

framed immediately after the Third Bu rmese War, when the

U per Pro vince was still in a state o f co nsiderable diso rder.

The Minu te, the first eight par aphs Of which are repro ducedhere verbatim , is dated 6th Octo er, 1890:The Village Regu latio n was drafted by me in Calcu tta in

the earl part Of 1887 and became law o n the 28th October,1887 . framing the Regu latio n I had two Objects in view

Minu te by Sir

Charles Cro sthw a ite .

VILLAGE ADMINISTRATION 7 13

firstly and m a

l

i

zly,to preserve the village system, which in

1a ,Bu rm a , as in has been the basis Of the indigen o us admin istratio n from time immemo rial ; and , seco ndly, by u sing thevillage system, to arm the Government with su fficient owersOf dealing with the un iversa l diso rder which preva iled and

)

co u ldn o t be suppressed by the o rdin ary law even when backed byoverwhelming milita fo rce .

“2 . The seco nd 0 ject has been atta ined, and it has been

atta ined o n ly by refu sing to lo ok at the individu al and b en

Th V illa S stemforcing the jo in t res o nsibilit O the

“ deer N agse itch: V lll e commu n ity . 0 far t e bondswhic un ite the inhabitan ts o f a village

have been strengthened . There still rema ins mu ch to be do nebefo re the village 8 stem is placed o n a u n ifo rm and so lid fou ndatio n , where it w

'

be preserved from the dangerswhich threatenit . When the Regulatio n was framed it was Mpo ssible to

Obta in mo re than some very general and vague info rmatio nrespecting the system exist

'

in Upper Bu rma . It was kn ownthat there was generally a eadm an to each village, who hadcerta in au tho rity and respo nsibility, an d to whom the Go vemment lo oked bo th fo r the aym ent Of the revenu e, fo r the preservatio n Of o rder, and fo r t e detectio n and su ppressio n Of crime .

It was kn own a lso that in some places there were o ther lo calOfi cials Of superio r grades who to some exten t su rseded and

su pervised the vill e headmen . Bu t there was ittle else ao

cu rately kn own . e Regu latio n was co nsequ ently so framedas to leave the Admin istratio n a free hand in dea lmg with de

3. The leading principle was, however, la id down in u n

m istakable terms as fo llows : The Depu ty Commission er shallappo in t a headm in every village o r gro up o f villages.

’ Thewo rds gro up Of villages were added becau se it was kn ownthat there were in m an cases small vill 8 within sight o r

ha il Of each o ther whic co u ld co nven ien y be go verned byo ne headman . In su ch cases it is useless and Inco nven ientto mu ltiply headmen , an d it makes the task o f remuneratingthem— in any case a hard o ne— s till mo re difi cu lt .

4. Pro visio n was made fo r ma inta in ing an cu stom existingas to the appo in tmen t Of headmen , and in o r er to preventin terregnum pending the appo in tmen t Of headmen by the

Depu ty Commission er all tho se existing, u nder whatever n ame,at the commencemen t Of the Regu latio n were co nfirm ed intheir po sts. It was kn own , as has been sa id above, that insome places there were within the same lo cality several head


m en o r lo cal ofi cials o f vario us grades. Power was therefo retaken to en able the Depu ty Commissio ner to decide in su chcases which Of them sha ll be the headman fo r the pu rpo sesOf the Regu latio n ,

’

and to defin e their relatio ns to each o therby ru le with the view Of reven ting the mischief arising fromdivided au tho rity . It .w

°

be Observed that, while the existence Of headmen Of vario u s ades within the same lo cal areawas recogn ised and power ta en to dea l with such cases, o nlyo ne perso n was permitted to be headman u nder the Regu latio n , and n o au tho rity was given to the Depu ty Comm isswnerto appo in t two o r mo re headmen to any village o r gro u Ofvillages o r subo rdin ate to o ther headmen hitherto indepen en t .

[Sic in Upper Bu rma Village Man u a l. It seems probable thatthe in ten tlo n Of the writer was that the sentence sho u ld end

thu s any village o r gro up Of villages hitherto independento r subo rdin a te to o ther headmen .

5 . If atten tio n is given to sect lo n 4and the fo llowing sec

tio n s, in which the du ties Of the headman are defined , It willbe evident that they are Of su ch a n atu reas to be incapable Of being perfo rmed

except b a perso n residingin o r n ear the village and po ssessed

Of lo ca l owledge an d in o rm atio n . The Re latio n assumesthat the headm an lives amo ng his peo ple an mu st kn ow all

tha t is go ing o n abo u t him . The respo nsibility immsed o n

him is u n reaso n able o n any o ther suppo sitio n . In framingthe Regu latio n I had a lways present to m mind the evils whichhave arisen in Lower Bu rma from the subo rdin atio n o f the village s stem to the system Of revenu e circles. NO o ne who has

been bro u ht face to face with the difficu lties Of po lice an d

crimin a l a min istratio n in Lower Bu rma can fa il to perceivehow com letel a ll traces Of village respo nsibility have beenlo st, and ow opeless it is to expect assistan ce from the ta ile

o r circle thugyi, who has a large n umber Of villages u nder himand cann o t be expected to po ssess either min u te lo ca l kn owledo r perso n a l influ ence in every part Of his circle . Co nsequ en t ythe thugyi has gradu a lly fa llen o u t Of the place which he sho u ldo ccupy 111 the admin istrative system . On the o ther hand , thekyeda ngyis, who were in tended n o do ubt to supply this defect ,have been invested with n o powers, have been subo rdin atedto the po lice, an d deprived Of a ll statu s as reven ue Officials.

They have beco m e in co n sequ en ce mere village drud es witho u t power o r influ en ce . In the Upper Bu rma Regufatio n n o

powers have been given to Depu ty Commissio ners to appo in tcircle Officers u nder whatever n am e .

V illage H eadm en .

7 1 6 THE PROVINCE OF BURMA

selves fo r ro tectio n u nder a thuggi o r mtgothugyi who showed

himself ab e to ho ld his own aga inst the ands o f robbers whopreyed u po n the people . Circles were thus fo rmed in a manneran alogo u s to that in which some Of the ta lukas in Ou dh werecreated . In retu rn fo r the pro tectio n given the emo lumen tsOf the village headmen passed to the leadin thugyi .

Besides these com licatio ns inherit from the NativeGo vernment we have o t ers created by o u r own o fficers. SomeOf the District Officers, coming fresh from Lower Bu rma , n o t

u nn atu rally so ught to intro du ce the o n ly system with whichthey were familiar, and which from a pu rely revenu e int o f

view m ay have its advan tages. Befo re the Village ct was

passed and the co ntro l o f the Commissio ners co u ld be feltvillage headmen were abo lished o r set aside in favo u r Of circlethugyis after the Lower Bu rma fashio n , to whom was given thecommissio n belo n rightft to the village headmen . Evensince the po lic O the Go vernmen t has been made kn own someOfficers have n un able to refra in from creating circles o r

en larging the charges o f thugyis whenever an o ppo rtun ity hasarisen , in some cases witho u t any usefu l resu lt .

7 . There is no do ubt that the village headmen who havebeen set aside are disco nten ted and that in some cases theyare u nwilling to serve . It m ay be sa id that tho se who had lo sttheir po sitio n in fo rmer times have no thing to compla in o f .

It mu st be remembered, however, that o u r Go vernment is a

rea l living power, which enfo rces its o rders and exacts the re

spo nsibilities which it im ses. A m an m ay have been willingto be village thugyi in u rman times even altho ugh the com

missio n was taken by some o ne else . He co u ld generally m an

age to ap ropriate some o f the revenue . Hego t fees fo r de

ciding ci cases. And he co u ld easily evade is du ties if hemade himself agreeable to his superio rs. N ow, while the

so u rces Of his income are who lly o r partia lly clo sed , the perfo rm ance o f his du ties is idly exacted . In the case Of m en

who have been recently re u ced by the actio n Of o u r Ofi cers

to a subo rdin ate and un remu nerated Omoe the reaso ns fo r disco n ten t are still stro nger .

“8 . I regard this state Of things as a very real and imme

diate danger to the admin istratio n Of the co u n try . I think that

The V illa e an dmo st Officers will. n ow admit that thepo l

n o t the Ifd ivian 3 1 my Of dea ling with the peo ple by Villagesto be the Un it .

and n o t by m d iVIdu als has been a verypowerfu l instrument fo r suppressing dis

o rder and establishing o u r au tho rity . It wo u ld n o t have been

VILLAGE ADMINISTRATION 717

po ssible to u se this in strumen t if the village system had n o

vita lity . If we are to ru le the co u n try cheaply and efficien

and to kee the people from being robbed and o ppressedthe crimin classes, the vill e system mu st be ma in ta ined in

vigo u r . It can n o t thrive o r

a

fiive u n less the po st o f headmanis so ught after o r at least willingly accepted by respectableperso n s.

THE UPPER BURMA VILLAGE REGULATION .

The fo llowin brief summary su fficient] indicates the general character 0?the Upper Bu rma Vill e gu latio n . Fu rtherdeta ils are given in the sectio n o f this

a

(fiiapter headed VillageHeadmen and their Du ties.

”

The Depu ty Commissio ner o f each district mu st appo inta headman in every village o r gro u p Of villages in his district ,a nd in so do ing he mu st, as far as circumstan ces perm it, haveregard to any established cu stom which m ay exist respectingthe right o f n omin atio n o r su ccessio n o r o therwise and to cla imsbased thereo n .

The headman is kn own by the title Of ywathugyi, and , if heis headman Of mo re than o ne village, he m ay, subject to the appro va l Of the Depu ty Commissio ner, ap Oin t an agen t fo r eachvillage, su ch agen t bearing the title O ywagaung. When in

vill e o r o up Of villages there are two o r mo re headmen ,

o ne Of W cm it

y cu stom exercises au tho rity o ver the o ther o r

o thers, the Depu ty Commissio ner decides which o f them is

the su perio r, an d su ch su

perio r headman bears, fo r the pu r

po ses Of the Re latio n , t e title myothugyi . The myothugyi

co ntro ls the heag‘

rhen in his ju risdictio n an d is respo nsible fo rtheir go o d co ndu ct .

The fo llowing table shows the number Of headmen employedin Bu rma du rin the year 1904, the number exercising specia lcivil and crimin powers, and the disciplin e Of the body :



NUMBER, POWERS, AND DISCIPLINE OF HEADMEN, 1904.

To tal

To tal 236

Grand To tal, Burm a , 575

In additio n to the specified du ties referred to in the fo llowing sectio n , village headmen are invested with certa in powers

Crim ina l Ju risd ictio nOf crim m al and mm ] ju risdictio n . If

o f H eadm en .

any Of the Offences mentio ned belowis committed in a village, the headman

Of the village m ay, o n compla in t made to him within eight daysfrom the date Of the commissio n Of the Offence, take cogn isanceOf it and try any perso n accu sed thereo f — (a ) assau lt ; (b)theft, when the va lu e Of the pro perty sto len do es n o t exceedfive rupees ; (c) mischief, when the mischief cau ses damageto an am o u n t n o t exceeding five rupees ; (d ) crimin a l tres ass ;

(e) in su lt ca lcu lated to pro voke breaches Of the peace ; (f) Oingany Obscene act in a public

dplac

e, singing, reciting, o r u tter

in

gany Obscene so ng, ba lla o r wo r s to the an n oyance Of

o t ers in o r n ea r a public lace ; (g) appearing in a sta te Ofin to xicatio n in any public p

ilace o r in any place where it is a

trespass in them to en ter, and there behaving in su ch mann eras to cau se an n oyan ce to any perso n .

If the headman co nvicts the accu sed , he m ay fine him any


RETURN OF FINE INFLICTED BY HEADMEN AND OF THE REVISIONOF HEADMEN ’

S ORDERS IN 1904.

The Depu ty Commissio ner m a with the sanctio n Of theCommissio n er, impo se fines o n o r o n any residen ts Of a

village if after in u iry he has fo u ndResponsib ility Of V illagers — (a ) that they ave co lluded within Rega rd to C rim e .

o r harbo u red o r fa iled to take all

reaso n able measu res to prevent the escape Of any criminal ;(b) that they have su pressed o r combin ed to suppress evidence in an crimin a case ; (0) that sto len propert havingbeen tracke to their village, they have fa iled o r neg ected to

resto re the propert o r to take o n the track beyo nd the limitsOf their vill e . VV’hen a fine is im o sed o n the gro u nd statedin (a ) o r in

c

g) and the Offence Of w ich the crimin a l is accu sedo r to which the crimin al case relates is mischief by fire, daco ity,robbery, o r cattle theft, o r when a fine is impo sed o n the gro u ndstated in (c) , a sum n o t exceeding the amo u nt o f the damagecau sed o r the valu e Of the pro perty sto len m ay be given o u t


o f the fine as compensatio n to the owner Of the damaged o r

sto len pro perty .

When within any village a perso n is dangero u sly o r fata llywo u nded by u n lawfu l attack, o r the bo dy is fo u nd Of a perso nbelieved to have been u n lawfu lly killed, the residen ts Of thevillage are deemed to have committed an o ffence renderingthem liable to fine u n less they can show that they had n o t an

Oppprtu n ity Of reven tin the Offence o r Of a rrestin the Offender,

o ave u sed all reaso n a lo means to bring the O ender to j u stice .

The fo llowing table shows[

the extent to which the power Offin ingvill es has been exercised du ring the last two years fo r

whic the res a re ava ilable

RETURN OF FINES IMPOSEDON VILLAGES UNDER THE LOWER BURMAVILLAGE ACT OR UNDER THE UPPER BURMA VILLAGE

REGULATION, 1903, 1904.


VILLAGE HEADMEN AND THEIR DUTIES.

The headman is appo in ted by the Depu ty Commissio ner,and receives an appo intment o rder under the Depu ty Com

missio ner’s signatu re . The area u nder

nm tm em °f him includes the lands belo nging to his

cadm en an d their

Lo ca l Ju risd ictio n .

village . The Depu ty Com m isswner Willinfo rm the headman as to the limits Of

his ju risdictio n , if there is any do ubt . The headman must re

side within his ju risdictio n .

Headmen do no t receive fixed salaries. When they co llectthe revenu e Of the village, they receive commissio n o n the

Ramo un t co llected . They are n o t entitled

em u nera tio n of

H eadm en .

to pensio n . Any remu neratio n ived bya headman is n o t liable to attachment by a

("

i

‘

ivil Co u rt and canno t be assign ed by the headman to any o ne

e se .

Every headman is entitled to ca a silver-mo u n ted da , and

headmen who are selected b the epu ty Commissio ner are

a lso entit ed to have a red umbrella ca r

ried befo re them as the ins'

ia Of theirOflice . All headmen are entitled to attend dui‘i

l

iirs in theirdistricts held by His Ho n o u r the Lieu ten an t-Govem o r. In

appo inting a new headman , hereditary cla ims are taken intoco nsideratio n .

If a headman ho lds charge Of mo re than o ne village, he m ay,subject to the appro va l Of the Depu ty Commissio n er, appo int

fo r each village a perso n to be his agent .This perso n shall be ca lled ywagaung. Theywagau ng has n o t the powers Of a head

m an . He is subo rdin ate to the headman and is bo u nd to as

sist the headman in the execu tio n Of his public du ties. A Myo thu yi co n tro ls headmen in his ju risdictio n and is respo nsib e

fo r t eir go o d co ndu ct . They are subo rdin ate to him and bo u ndto Obey his lawfu l o rders.

In a ll Mu n icipa l and Go vernment scho o ls the so ns o r ma leheirs Of headmen who a re to o po o r to pay fees are admitted as

free scho lars ; and in vern acu lar a idedscho o ls, in su ch cases, the fees are pa idby the De u ty Commissio n er .

Any headman who neglects is du ties o r abu ses his powers

Liab ili {0 N 1 ctm ay be fin ed up to Rs. 50, o r su spended

ty r eg e fo r n o t mo re than six mo n ths, o r dismissed, by the Depu ty Commissio ner.

Insign ia o f Ofi ce .

Yw aga u nga andMy o thugy is .

E d u ca t io n o f So n s

o f H eadm en .


and he mu st take such measu res and execu te such wo rks fo r

Resistan ce inthe pro tect io n o f the village as the Depu ty

Cu e of A ttackCommissio ner m ay direct . The ru les fo r

the actio n to be taken in resisting robbersand daco its vary in different districts and will , if necessary,be separate] supplied by the Depu ty Commissio ner .

The hea m an mu st kee o pen commun icatio ns betweenhis village and ne

'

hbo u ring military o r

po lice po sts in su c way as the Depu tyCommissio ner m ay direct .

He mu st co llect and fu rn ish, upo n receipt Of payment in ad

vance Of rates fixed by the Depu ty Commissio ner, gu ides, fo o d ,carriage, and means Of transpo rt fo r

tro ops o r Olice ted in o r near o r

marching t ro ugh is village, o r fo r anyGo vernment servan t travelling o n du t o r, if so o rdered by theDe u ty Commissio ner, fo r any trave er . He is n o t bo u nd toco l ect supplies beyo nd the limits Of his village, o r to fu rn ishca rriage o r mean s Of trans rt fo r mo re than twelve ho u rs’

jo u rney from the village . e mu st n o t ca ll o u t fo r perso n alservice people who are n o t Of the labo u ring class o r who are

n o t accu stomed to the wo rk requ ired . If so directed by a

M istrate, he mu st fu rn ish labo u rers fo r making o r repa iringro a embankments, o r o ther public wo rks.

All village headmen are Excise Officers. Tho se who se re

m u neratio n equ a ls o r exceeds Rs. 120a year exercise en largedowers. Each headman sho u ldave an appo in tmen t o rder as ex

cise Oflicer, showing whether he excises these en larged owerso r n o t . The du ties Of headmen u nder the Excise and piumActs are described below . Headmen are em owered to en terand in spect at any time, by day o r by n i ht, t e sho p o r premises in which any man u factu rer o r ven o r licensed u nder theExcise Act carries o n the manu factu re o r the sa le Of co u ntryspirits o r the sa le Of co u n try fermen ted liqu o r.

Headmen m ay sto p and deta in any perso n carrying anyspirits manu factu red at an u n licensed distillery o r any 8 iritsremo ved from any licen sed distillery witho u t pa ment Of u ty,o r any 8 irit o r ferm en ted liqu o r m anu factu re at any lacebeyo nd t e limits Of British India o n which du ty has n o t een

pa id, o r any co u n try spirits in excess Of o ne repu ted qu art bo ttle ; o r any co u n t fermen ted liqu o r o r ta ri in excess Of thefo u r repu ted qu art o ttles, u n less the carrier has a pass signedby the Township Officer, Subdivisio n a l Officer o r Depu ty

Keeping Ro ad s Open .

Fu rn ishing Su pplies

and Labo u r .

P ow ers a s Excise Ofi cers .


Commissio ner ; o r any Opium in excess Of the weight a llowedby law ; o r any opium which the perso n po ssessing it has bo ughtexcept fo r medicine from any perso n o ther than a licensed ven

d o r o r any ganja o r o ther in to xicating drug, an d m ay seize suchsmuggled spirits, liqu o r, tari, o pium, o r drug, together withvessels, packages, o r coverings in which it is co n ta ined,any an imals and co nveyances u sed in carrying it, and m ay ar

rest the perso ns in who se po ssessio n su ch spirit, liqu o r, tari,Opium, o r drug, is fo u nd : and m ay also arrest any o therso ns in the company o f the perso n in who se po ssessio nOpium is fo u nd .

If any headman has reaso n to believe from perso na l kn owledge Or from info rmatio n given by any perso n , and taken downin writing, that o

pium is manu factu red, o r that illicit O ium is

kept o r co nceale in any bu ilding, vessel, o r enclo s place,he m ay, witho u t a warrant, between sunrise and sunset, enterin to any su ch bu ilding, vessel, o r place, and m ay, in case Ofresistance, break Open any do o r and remo ve any Obstacle tosu ch entry, and seize any su ch o pium and all materials u sed in themanu factu re thereo f, and any o ther thing which he has reaso nto believe to be liable to co nfiscatio n u nder any law in fo rcerelating to Opium, and deta in and search and , if he thinks pro per,a rrest al i

typerso n whom he has reaso n to believe to be gu ilty

Of any 0 ence relating to su ch o pium .

Searches fo r u n lawfu lly man u factu red o r co ncealed spirituo u s and fermented li u o rs and intoxicatin drugs liable to co n

fiscatio n u nder the xcise Act m ay, in l'

e manner, be madeby any headman who se annu a l remu neratio n is n o t less thanRs . 120, upo n in fo rmatio n given b any perso n and taken downin writing that spirit o r fermen te liqu o r is unlawft manufactu red o r co ncea led in any ho use, vessel, o r enclosed place,an d the headman m ay arrest the o ccupant o r o ther perso nsco ncerned in the manu factu re o r keeping o r co ncealing suchspirit o r fermented liqu o r, and m a some and carry awa su ch8 irit, liqu o r, o r o ther article liab e to co nfiscatio n u n er the

xcise Act . All searches u nder this rule mu st be made in thepresence Of an Officer Of po lice in receipt Of a mo nthly salary Ofat least Rs. 10.

Befo re making any search fo r illicit opium,* the headman

°The rule abo u t possessio n o f op ium is as fo llowsperso n m a po ssess. if bo ught from a d o ctor, and if in tended fo r m edicine not m ore than fivesears pop py-lid , three to las o f opium , o r six to las of 9 m edical preparation of

3Any non-Bush

ina po sses , it bought from a Go vernm en t depot o r licen sed vendor , five seen po ppy-heads or threeta les o f m m en t opium .

Pharniacists. doctors and ta tto oers have special privileges. They are required to have licenses in whichtheir pm n leqes are

In certa in tracts the cu ltiva tion o f the poppy is perm itted . and than are special rules abou t possessiono f poppy-heads and op ium .

726 THE PROVINCE OF BURMAshall call o n two o r mo re respectable inhabitants Of the lo ca lity in which the laee to be searched is situ ate to attend and

witn ess the scare The search shall be made in their presence, and a list Of all thin seized in the co u rse Of su ch searchand Of the laces in whic they were res ctively fo und sha llbe prepared

Pby the headman and s

'

by su ch witnesses ;bu t n o perso n witnessing a search un er this rule shall be re

qu ired to attend the Co u rt as a witness Of the search un lessspecia lly summo ned by the Co u rt.The o ccu ant Of the place searched, o r some perso n o n his

beha lf, sh be permitted to attend du ring the search, and a

m m o f the list repared u nder this rule, signed by the sa id witness, sha ll be de ivered to such o ccupant o r perso n at his request .Whenever a headman arrests any perso n , o r seizes any arti

cle liable to co nfiscatio n , o r en ters any place fo r the pu rpo se Ofsearching fo r su ch article, he shall (within fo rty-e ht ho u rsin o pium cases o r twen ty-fo u r ho u rs in liqu o r cases make a

fu ll repo rt Of all the articu lars Of such arrest, seizu re, o r sea rchto the Township 0 cer, and shall fo rward eve perso n ar

rested and everything seized witho u t delay to t e Officer incharge Of the nearest po lice statio n in opium cases and to the

Town ship Officer in liqu o r cases.

Headmen have impo rtant du ties to perfo rm in regard to thepreventio n Of fires, village san itatio n , the cu re and reven

tio n Of co nt b us o r infectio u s iseases

gu t?“

.

m Rega rd t°amo ngst catt e . The fo llowing ru les re

a n ita t io n , F ires , and l h b dCa ttle Disease .

atm g to t e a ove mattersare re rm te

from the Upper Bu rma d i e an u al .

In additio n to the general ru les here reprinted the Blanu al co nta ins deta iled instructio ns in regard to the m a in ten ance Of a

Village San itary Inspectio n Bo ok and Of a Permanent San itaryReco rd in fo rm s prescribed by the Government .

Rules rega rding Villa ge San ita tion , Slaughter of Ca ttle, and the Preven tio n

of Fires.

The fo llowing ru les have been issued under the pro visio ns o f section 5 (l)Of the Upper Burm a Village Regu latio n by Com m issio ners Of Divisio nsl . The headm an sha ll no t a llow any ho use o r land in any village un der his

co n tro l to be , o r to be kept, in a filthy o r in san itary co nditio n , o r to be o ver

grown with weeds Or rank vegeta tio n .

2 . The headm an sha ll no t a llow the co rpse Of a hum an being, un less em

ba lm ed o r un less en clo sed in an air-tight cofin , to be kept unbu ried o r un

crem ated fo r m o re than 48 ho urs o n any ho use o r land in any village under

728 THE PROVINCE OF BURMAto be expo sed fo r sa le in his Village o therwise than in accordan ce with a li

cense granted by the Depu ty Co mm issio ner.

8A . When a slaughter-ho use has been pro vided fo r any village the headm an Of that village and Of adjo ining villages sha ll n o t, within a radius o f

three m iles fro m the slaughter-ho use, witho u t the specia l san ctio n Of the

Depu ty Comm issio ner o r Subdivisio nal Oficer, allow cattle (which term

includes sheep , go ats, and swine, as well as ho rned cattle) to be slaughteredo r their ca rcasses to be expo sed fo r sale in their villages o therwise than in

acco rdan ce with a license granted by the Depu ty Comm issioner.

8A . The headm an shall n o t, witho ut the specia l san ction Of the DeputyCo mm issio ner o r Subdivisio na l Ofi cer, allow cattle (which term includes

go ats and swine besides ho rned cattle) to be slaughtered o r their carcasses

to be exposed fo r sa le in his village o therwise than in accordance with a li

cense granted by the Depu ty Comm issio ner.

more . These five sections numbered 8A apply severally to vario us gro upsof according to local conditions ]

9 . The headm an shall see that a ll la trines in each village under his co n

tro l are screened by a sufi cient ro o f and wall from the view Of passcrs-by

o r perso ns residing in the neighbo urho o d .

10. The headm an shall cause the streets and lanes in each village un der

his co n tro l to be kept free from weeds, in go od o rder, and in a sanitary conditio n .

1 1 . The headm an shall m ark o u t a place near, but o utside, each Village

under his co ntro l where rubbish m ay be deposited , and shall cause the rub

bish to be burnt o r wo rked into the lan d at plo ughing tim e.

12 . The headm an shall no t allow a new ho use to be built in any village

under his co ntro l within 20feet Of the front o r back, o r 6 feet o f the side,o f any existing ho use .

13. The hea dm an shall cause each ho use-owner o r o ccupier in each vil

lage under his co n tro l to m ainta in two ho o ked bam bo os, two fire-hea ters,and as m any po ts filled with waters as there are fro nt po sts o f his ho use .

14. The hea dm an shall see tha t fires o r lights are no t ignited , handled ,

o r used in any village under his con tro l in such a m anner as to be danger

o us to life o r pro perty . In really serio us cases, o r where a fire results from

careless actio n o n the part Of any o f the villagers, he shall send a repo rt o f

the m atter to the nea rest Magistrate o r Po lice Officer.

Ru les for the Preven tio n ofCattleDisease.

I.— The village headm an sha ll from tim e to tim e pro claim to a ll perso ns

residen t in his village that they are required to repo rt to him the o u tbreako f any co n tagio us o r in fectio us disease am o ng ca ttle in the village o r in anyneighbo uring village which m ay com e to their kn owledge .

II.— The village headm an shall direct every ca ttle-owner that , on the

appea rance o f any co n tagio us o r infectio us disease am o ng his cattle , suchcattle-owner shall (a ) keep the diseased ca ttle in a place apart fro m all o thercattle and distan t fro m the places whither the o ther ca ttle usually reso rt ;


(b) if the disease be rinderpest, keep all o ther cattle which have been in the

sam e herd with the diseased an im al in a place such as afo resa id ; and (0)repo rt appea rance o f the disease im m ediately to him .

III.— A village hea dm an , o n learning from the repo rt Of a ca ttle-owner

o r o therwise Of the breaking o u t Of co n tagio us o r infectio us d isease in the

village o r villages un der his charge, sha ll ( 1 ) within 24ho u rs send a written

repo rt Of the fact to the Township Ofi cer, o r to the Subdivisio nal Officero r Deputy Com m issio ner if either o f these Officers is nearer than the Township Oflicer ; (2) if there is any waste land o r grazing

-gro und in o r nea r the

village, a t o nce set apart places fo r diseased ca ttle, and , if the disease be

rinderpest, places fo r ca ttle which have been in the sam e herd with diseasedca ttle ; (3) ca use the place o r places so set apart to be enclo sed ; o r if

n o waste land o r grazing-gro un d is available fo r an enclo su re, state the fact

in his repo rt.

IV .— The village headm an shall o rder every ca ttle-owner in the village

o r villages in which the co n tagio us o r in fectio us disease has bro ken o u t

(a ) to keep his diseased ca ttle, and , if the disease be rin derpest, his o thercattle which have been in the sam e herd with diseased cattle in the places

set apa rt fo r the sam e, un less and un til o ther places are set apart fo r the

purpo se by the Deputy Co m m issio ner o r o ther o fficer appo in ted by him(b) to give him such assista nce as he m ay requ ire in enclo sing the place o r

places set apart fo r diseased cattle .

V .

— The village headm an , after m aking the repo rt prescribed in Ru le

HI. and after receiving an o rder directing an exam ination Of the village cat

tle, sha ll cause all ca ttle-owners in the village to bring their cattle fo r the inspectio n Of the o fficer appo inted by the Deputy Co mm issio ner, TownshipOfi cer, o r Subdivisio nal Ofi cer, to exam ine them , to such place as the ex

em ining o fficer m ay direct . He sha ll give such Officer a ll reaso nable assist

ance in the inspectio n . He sha ll be ca reful that the diseased ca ttle are no t

herded to gether with the rest Of the cattle at the inspectio n .

VI.— The headm an o f any village in which con tagio us o r infectio us disease

has bro ken o ut sha ll, o n receiving o rders from the Depu ty Co mm issionero r Subdivisio na l Officer o r Township Officer, set apart fo r diseased cattle,o r, if the disease be rinderpest, fo r ca ttle which have been in the sam e herdwith diseased cattle, such places as m ay be o rdered , an d sha ll require everyca ttle-owner o f the village to keep his diseased cattle, and , if the disease be

rinderpest , his ca ttle which have been in the sam e herd with diseased ca ttle,in places so set apart and no t to rem o ve the cattle from these places witho uthis perm issio n , which perm issio n he shall no t grant witho ut the written o rder

o f the Depu ty Com m issio ner o r an o fficer au tho rised by the Deputy Comm issio ner.

VII.— The headm an Of any vill

age in which co ntagio us o r infectio us dis

ease has bro ken o u t sha ll, on receiving o rders from the Deputy Co mm issio ner,Subdivisio nal Officer, o r Township Officer, require the cattle-owners Of the

village to m ake at their own expense such sheds, enclo sures, o r o ther struct

u res as are o rdered fo r the pro per iso latio n Of diseased cattle.

VIII.— In any village in which co n tagio us o r in fectio us disease has bro ken

o ut, the headm an sha ll cause all dung, hay, straw, litter, refuse, o r o ther

730 THE PROVINCE OF BURMAthing which has been , o r which m ay have been , in con tact with a diseased

an im al to be bu rnt by the ca ttle-owner.

IX.— If a diseased anim al dies in any village in which co ntagio us o r in

fectio us disease has bro ken o u t, the headm an shall o rder the owner Of the

dead an im a l to bury within 12 ho urs after dea th the ca rcass at, o r as near

as po ssible to , the spo t where the an ima l died , but no t les s than 300yardsfrom any ho uses, ca ttle-pens, and custom ary watering-places Of the village

and a t a depth below the su rface Of n o t les s than 6 feet . The carcass sha llbe bu ried with the hide and the ho rns, and after the carcass has been pu tin the gro und the hide shall be slashed so as to lender it unfit fo r tann ing o r

any o ther u se . Bu t if by reaso n Of flo o d o r fo r any o ther cause it is no t po ssible to bury the ca rcass, it shall be bu rn t .X.

— The village hea dm an sha ll from tim e to tim e pro claim in the village

tha t any ca ttle-owner o r o ther perso n being bo und to repo rt the o utbreakOf con tagio us o r in fectio us disease o r dea th Of cattle, who neglects to do so ,

o r who diso beys the o rder Of the headm an under any o f the fo rego ing rules ,

is liable to pun ishm en t under sectio n 8 Of the Upper Burm a Village Regula tio n .

Headmen Of villages co llect the thathameda and receive co mmissio n a t rates fixed by the Fin ancial Com m issio ner. In

some villages the headman also co llectsland revenu e o r irrigatio n rate and getscommissio n thereo n .

The headm an is requ ired to sign the repo rt Of the Revenu eSu rveyo r o r District Su rveyo r o n the co nditio n Of the land fo rwhich a grant is requ ired, and sho u ld add any remarks he wishesto make .

The headman sha ll, when o rdered by the Township Officer,affix n o tices ca lling fo r Objectio ns to a grant Of land o n the

land itself an d o n his own ho u se, an d , in case there are an

detached vill es o r hamlets u nder his charge, o n the Ywagau ng 8ho u ses in su c

a

fivill es o r ham lets.

The headma n perio dica lly inspect the regu lar?v n o t ified

grazing-gro u nds an d cattle-paths in his village in o r er to see

that n o en cro achm en ts a re made o n them by cu ltivato rs o r o thers.

If the headm an finds that an o ne has encro ached and willn o t give u p the land when ca l ed u po n to do so , he sho u ld at

o nce re o rt the case to the Township Officer . The headmansha ll , w en requ ired , a ffix to his ho u se su ch n o tices as the Depu ty Co m missio ner m ay issu e with respect to propo sed grazinggro u nds in the vicin it Of his village .

The headm an sha l perio dica lly in spect the lines Of publicro ads an d em bankm en ts in his Village in o rder to see that n o

encro achmen ts a re m ade o n them by cu ltivato rs o r o thers. If

Du ties o f H eadm en

a s Revenu e Officers.


o f the mark to be pro tected, o r, in the case Of marks situ atedaway from cu ltivatio n , by su ch Of the villagers as he m aycho o se .

The headman co llects all land-revenu e and fru it-tree assessments du e from his village . He will receive tax tickets in

Official fo rm from theDepu ty Commissio n er’s Office and , whenhe has n o t prepared the assessment-ro ll himself, he will a lsoreceive a list Of the perso ns from whom revenu e is du e and the

am o u nt du e from each, and will be info rmed Of the date o n

which the revenu e is to be pa id to the Township Officer.

The headman will pro ceed to co llect the amo u nt due fromeach perso n acco rding to the above list, and Oi

‘infi

a

gli

l

nent byany perso n Of am o u nt du e by him the headman in and

give to him a receipt in Official fo rm .

When any perso n has fa iled to pay the revenu e due by himo n o r befo re the date fixed fo r the pa en t Of su ch Reven u e,the headman shall at o nce repo rt to t e Township Officer thename Of the perso n from whom the revenu e is du e and the

am o un t an d kind Of revenu e due.

If a defau lter afterwards pays the revenu e due from himto ether with the co sts in the case, the headman shall at o nce

o rm the Township Oflicer Of the payment and shall set a t

liberty the defau lter, if he has been arrested .

Every year, o n o r befo re su ch date as the De u ty Commissio ner m a fix, the headman sha ll prepare a list O all the ho u seho lds in is village and sha ll submit the list to the TownshipOfficer. After the list has been checked by the TownshipOfficer and Subdivisio n al Oflicer it will be submitted to the

Depu ty Commissio ner, and will then be retu rned to the headm an , who will be info rmed by the Depu ty Commissio ner Of the

to ta l amo u n t due from the village o n acco u n t Of tha thamedain ho u se-tax.

The headman an d thama dis shall thereu po n fix the amo u ntpayable by each ho u seho ld . The headman sha ll enter the

amo u nt aga inst each ho u seho ld , and sha ll also publish in the

vill e a list showing the amo u nt due by each perso n .

W en this list has been ublished , the headman sha ll ro

oecd to co llect the am o u n t u e from each ho u seho ld , and s all

give a receipt in o fficia l fo rm o n payment by any perso n Of theam o u nt du e from him .

The headman will be info rmed by the Town ship OfficerOf the date o n o r befo re which the tha thameda mu st be pa id ,

and when any perso n has fa iled to pay befo re that date the headm an shall repo rt to the Town ship Officer. If the defau lter


afterwards ays the thathameda and co sts, the headman willin fo rm theTown ship Officer.

If specia lly requ ired to do so , the headman has to reco rdchanges in rights o ver land . Printed fo rms Of reco rd are sup

plied . The reco rd is in triplicate andco nta ins certa in particu lars co ncern

'

thevillage lands indicated by the c

l

bl

fiim n

headings. Every perso n acqu iring, by inheritance, pu rchase,m o rtg e, gift, o r o therwise, po ssessio n o f land is bo u nd to

repo rt is acqu isitio n to the headman . Every o ccupier who re

leases any po rtio n o i his ho lding to a sub-ten ant is bo u nd torepo rt the sub-ten ant’s n ame and area sublet and ren t to theheadman .

The headman mu st enter in the prin ted reco rd supplied tohim the repo rts received u nder the two fo rego ing ru les and also

any acqu isitio ns o r sub-lettings which he kn ows to have takenlace, bu t which have n o t been repo rted . He gives the triplicate to the own er Of the land, reta ins the duplicate fo r dclivery to the su rve o r when the su rveyo r visits the village. and

kee s the o rigin a fo r his own reco rd .

he headman mu st a po in t village watchmen . The watchm en , when On du ty at n

’

t, are a llowed to go armed with spears.

M‘

11 D ti

l

The headm an m a a llo t un o ccupiedu es land fo r ho u se-bu ding, acco rding to

the o rders Of the Depu ty Commissio ner, and in so do i he mu st refu se permissio n to bu ild except within recogn ise village sites, and mu st n o t allow the

co n structio n o f iso lated hu ts and defenceless clu sters Of ho uses.

He mu st supply any lo cal info rmatio n re u ired by a magistrate o r po lice Officer ; and he mu st assist all ovem m en t Ofi cers

in the execu tio n Of their du ties. In districts to which the ru lesfo r the registratio n Of deaths have been extended the headmanmu st act as registrar o f deaths. On the o ccu rrence Of any serio u s fa ilu re Of crops o r Of fo od-supply in any village the headmanmu st make an immediate repo rt to the Town ship Officer.

Du ties in Regard to

Rights o ver Land .

CHAPTER XVIII.

MEDICAL AND SANITARYADMINISTRATION

REFERENCES.

The Burm a Medical Manua l, co ntaining Rules fo r the Managem ent Of Charitable Ho spitals and Dispensaries and fo r the Guidance Of Medical

Rango o n , Go vt . Press, 1898, pp. 47 cxxx (as co rrected to No vem

ber,

The Burm a Plague Manua l, co ntaining the Epidem ic Diseases Act, 1897,

up to the 8th Of April, 1905 . Seco nd editio n . Ra ngo o n , Go vt . Press,1905, pp . ii 178.

No tes and Statistics o n Hospitals and Dispensaries in Burma . Ra ngo o n ,

Go vt . Press. An nua l.

No tes and Statistics o n Vaccinatio n in Burm a . Ra ngo o n , Go vt. Pres s.

Annual.

Report o n the Sanitary Adm inistratio n o f Burm a . Ra ngo o n , Go vt . Pres s.

Annual .

Repo rt o n the Ra ngo o n Lunatic Asylum . Ra ngo o n , Go vt. Press. Annual.

CLASSIFICATION OF HOSPITALS AND DISPENSARIES .

The civil ho spitals and dispensaries of Bu rma are dividedin to the fo llowing classesClass I . State ublic . These are institu tio ns o pen to the

po o rer classes Of t e public .

Class II . State-Specia l . These are institu tio ns which serveo nly a special sectio n Of the public, such as members o f the

civil and m ilitary po lice, perso ns attached to the Fo rests andSu rveysDepartm en ts, perso nswo rking o n can a ls in the irrigatio ncircle , and so o n .

Class III . Lo cal Fund . These are institu tio n s which a re

vested in lo ca l bo ards o r mu n icipa lities o r aran teed o r m a intained by lo cal o r m u n icipa l fu nds. The act that these institu tio n s m ay be a ided by private subscriptio ns o r m a receiveassistan ce from the Go vernmen t in the shape Of part Of t e salaryOf the m edica l Oflicer,

gran ts Of m edicine, o r o therwise, is no t

regarded as a reaso n o r classing these institu tio ns o therwisethan as Lo ca l Fu nd institu tio ns so lo ng as their existence ispractica lly dependent o n lo ca l fu nds.


between twenty-o ne and twenty-eight ears Of age at the da teOf the entrance examin atio n , Of so u nd go d ily health, and , in the

o pin io n Of the Secreta Of State fo r India in Co u ncil , in all

respects su itable to ho d commissio ns in the Indian Medica lService . They m a be married o r u nmarried . They mu stpo ssesss u nder theMedical Acts in fo rce at the tim e Of theirappo intmen t a registrable qu a lificatio n to practise bo th medicine and su rgery in Great Brita in and Ireland .

Candidates who have ro ved ssessio n Of the fo rego ingqu a lificatio ns are examine big

a Rbard in the fo llow'

sub

j ects : Medicin e, inclu d in herapeu tics ; Su ry, inc udingdiseases Of the eye ; App ied An atomy and P ysiOlO Pa

”1010 and Bacterio logy ; Midwifery and Diseases Of omenand hildren ; Chemistry, Pharmacy, and either Bo tany o r

Z o o logy . NO candidate is co nsidered eligible who has n o t

o bta ined at least o ne-third Of the marks obta in able in eacho f the abo ve subjects and o ne-ha lf Of the aggregate ma rks fo ra ll subjects.

After passing this examin atio n , the su ccessfu l candidates are

requ ired to attend o ne en tire co u rse Of practical instructio n a t

the Army Medica l Scho o l and elsewhere, as m a be decided,in Hy iene ; Milita i

xand Tro ical Medicine ; ilita

fiSu r

ge Tatho logy Of iseases an in ju ries inciden ta l to ilitaryan

I

XTro pical Service . The co u rse is n o t o f less than fo u r mo n ths’

du ratio n . At the co nclu sio n Of the co u rse, candidates are re

qu ired to pass an examin atio n in the subjects taught . Ofi cers

a po inted to the Indian Medica l Service are placed o n o ne list,t eir po sitio n o n it bein determin ed by the combin ed resu ltsOf the prelimin a ry and n a l examin atio ns, and , so far as the

requ irem en ts Of the service permit , they a re a llowed the cho ice OfCo m m ands in India Eastern , No rthern , and WesternCo m mands, and Bu rma o r Secu nderabad Divisio ns) , acco rdingto their po sitio n o n the list .

There has been n o difficu lt in secu ring a supply Of Officersfo r the superio r po sts in the Hu rma Medical Depa rtm en t ; bu tSu bo rd in a te

the recru iting Of the subo rdin ate medica l staffMed ica l Officers .

has n o t hitherto pro du ced satisfacto ry resu ltseither in rega rd to the number o r thf qu a li

ficatio n s Of subo rdin ate Officers. In o rder to o vercome thesedifficu lties and to insu re a satisfacto ry sup 1 Of medica l subo rdin ates in the fu tu re the Go vernm en t Ot

PHu rm a has established a Medica l Scho o l fo r the pu r o se Of tra in ing candida tesfo r po sts as Ho spita l Assistan ts. This in stitu tio n— the Bu rmaGo vernmen t Med ica l Scho o l— was o pened in Janu ary, 1 907,

MEDICAL AND SANITARY ADMINISTRATION 737

its chief object being to supply the peo ple o f Bu rm a with Ho spitalAssistan ts o f their own n atio n a lity .

Fo r admin istrative pu rpo ses the Pro vin ce o f Bu rm a is dividedin to thirty-n ine civil su rgeo ncies. Acco rding to the Qu arterly

Civil List for Bu rma , as co rrected to the l sto f October, 1 906, there were 2 first-class

civil su rgeo ncies held by o fficers o f the Indian Medica l Service, 1 6 seco nd-class civil su rgeo ncies held by o fficers o f

the Indian Medica l Service, 17 seco nd-class civil su rgeo nciesheld by commissio ned , u nco ven an ted, and warran t m edicalo fficers, and 4 seco nd-class civil su rgeo ncies held by Bu rmacivil su rgeo ns.

The fo llowing table shows the m o n th] pay o f o fficers o f theBu rma Civil Medica l Departmen t . o st o f the sa la ries as

given in the table include what is kn ownas a Bu rm a Allowance, o f 100rupees a

mo n th in the case o f the higher appo in tmen ts, and o f 50ru pees a mo n th fo r subo rdin ate ap intm ents.

There are a number o f o ther a llowances, su ch as Ja ilm

Allowanceto medica l o fficers in charge o f ja ils, Po rt Health Officer

’

s Allowance, Travelling Allowance, Ho rse Allowance, and so o n . Thesea llowances are given in deta il in the Manua l of Appointmentand A llowances in Bu rma , sixth editio n , 1905 . Except in the

case o f Ja il Allowan ce, which amo u n ts to as m u ch as 250ru pees a mo nth in some in stances, a llowances never exceed100rupees a m o n th each ; bu t o fficers m ay draw mo re thano ne a llowance .

Civil Su rgeon cies .

Sa la ries in the Civil

Med ica l Depa rtm en t .

MONTHLY PAY OF OFFICERS OF THE BURMA CIVIL MEDICALDEPARTMENT.

He is also San itary Com m issioner and Superin tenden t o f Vaccina tion .

t Aeoord ing to rank.

t Aeoordmg to langtb o f m ioa.

738 THE PROVINCE OF BURMAIn the case o f medical ofi cers who are superin tend ents o f

'

a ils, a ja il a llowance is pa id in additio n to the o rdin ary Medicalrvice pay. The a llowance varies between Rs. 50and Rs. 250

a mo n th . (Soc Vo l. I. p.

THE WORK OF THE MEDICAL DEPARTMENT .

The fo llowing table shows the number o f patients treated fo rthe principal diseases and inju ries in all classes o f hos

pitals and

dispensaries in Bu rma du ring the last fou r years o r whichres are ava ilable . Fu rther deta ils are given in Appendix R

0 this vo lume .

NUMBER o r PATIENTS TREATED FOR THE PRINCIPAL DISEASESIN THE HOSPITALS or BURMA,

1902-05.

The number o f su rgica l o ratio ns perfo rmed each year inthe Go vernm en t ho spita ls o f u rma ranges between twenty and

twen ty-five tho u sand . The deta ils as far asnum bers and resu lts are co ncerned aregiven

in the fo llowing table, and the deta ils o f the principal operatio ns perfo rm ed in 1 905 are added in a separate table . Aclassificatio n o f a ll o peratio n s perfo rmed in each year is givenin N o tes and Sta tistics on H ospita ls and Dispensaries in Bu rma ,

which is published an nu a lly by the Governmen t o f Bu rma .

Su rgica l Opera tio n s .

A change in classifica tio n m akes the figures prio r to 1904useless fo r purpo ses o f com parison .

1’ Other than tubercle o f the lung .


NUMBER OF PERSONS PRIMARILY VACCINATED IN THE PROVINCEOF BURMA , 1897

—1906.

The number o f deaths from sma ll-pox varies greatly fromyear to year . The co llectio n o f statistics in regard to Upper

N um ber o f Dea thsBu rma Is n o t In a very satisfacto ry co ndi

im m Sm a ll-pox .

tio n , and m the N otes and Statistics on

Vaccina tion in Bu rma the ratio o f m o r

ta lity from sma ll-pox is°

ven fo r Lo wer Bu rma o nly . The ratioo f mo rtality from sma l -pox per inhabitants in LowerBu rma du rin the past ten years has been as fo llows, the firstfigu re being o r 1896 and the last fo r 1 905 :

OCCURRENCE OF PLAGUE IN BURMA .

Previo u s to the commencemen t o f the yea r 1 905 the Pro vin ceo f Bu rma rema in ed , as far as is kn own , free from indigen o u splagu e ; bu t in Febru ary, 1 905, the existence o f plague wasdisco vered in Rango o n .

Prompt measu res were taken with a view to eradicate thedisease at the o u tset , bu t these were u n su ccessfu l , and the

plag

u e spread to o ther parts o f the Pro vin ce .

he to ta l attacks o f plagu e repo rted in the Province du ring1 905 (the last yea r fo r Wt h figu res are ava ilable) werewith deaths. It is to be n o ted , however, that these figu resindicate a very mu ch higher death-rate than was pro bably theactu a l case, fo r, whereas every death from plague cam e u ndero fficia l registratio n , a large number o f cases o f plague in whichthe resu lt was n o t fata l were n ever repo rted .

MEDICAL AND SANITARY ADMINISTRATION 741

Fu ll deta ils o f the

fistem o f plague admin istration are given

in the Bu rma P la gue anua l, 1905 .

OCCURRENCE OF LEPROSY IN BURMA .

The to tal number o f cases o f lepro s treated in the ho spitalso f Bu rma du ring 1 905 was T ere are two as lums fo rlepers in Bu rma , o ne at Manda lay and the o ther in ango o n .

Each o f these institu tio n s is a private wo rk o f charity man agedby Roman Catho lic missio n aries, and they dealt withcases o u t o f the to tal o f

THE RANGOON LUNATIC ASYLUM.

The Rango o n Lu n atic Asylum is the o nly in stitu tio n in the

Pro vin ce exclu sively devo ted to the care o f the in sane . It has

accommo datio n fo r 427 inmates at 50superficial feet per head .

The asylum has been serio u sly o vercrowded du ring the pastfew years, and a pro o sa l has been sanctio ned, and is n ow in

co u rse o f execu tio n , o r tran sferring the asylum to Mandalay,where a modern structu re is to be erected, ca able o f accom m o

dating 550inmates. The fo llowing table s ows the principa lfacts o f impo rtance in regard to the lu n atic asylum du ring thepast three years

STATISTICS OF THE RANGOON LUNATIC ASYLUM DURING THETHREE YEARS 1903-05.


EXPENDITURE ON MEDICAL AND SANITARY ADMINIS

The expenditu re o n medical an d sani adm in istration du ring the past few years is given in deta il in able III . o f AppendixR o f this vo lume . The expenditu re under these heads m 1905amo u nted to Rs . This sum , however, includes on

san ita tio n acco unt o nly the cost o f establishment . The o u tlayo n san itary wo rks— water-su ply, drain age, etc .

— falls u nder thehead Civil Public Wo rks in t c neral acco unts o f the Pro vince .

The sum expended o n Civil finitary Wo rks du ring the pastfew years is given o n page 744o f this vo lume .

San ita ry wo rk in Bu rma is carried o u t by a variety o f agencies,— Go vernment Departments, Mun icipa l Committees, and

Town Committees. At the head o f the san itary admin istration isthe San ita Commissio ner,— a st which is held co njo intlywith that o Inspecto r-Genera l of

,0

Civil Ho spitals.

In o rder that there m ay be a ro per degree o f co-o rdin atio nbetween the vario us agencies 0 san itary admin istration andfo r the pu rpo se o f placing at the dis sal o f all san itary au tho rities the best kn owledge, bo th fiscafi

0and scientific, which the

Go vernm en t has at its comm and , there has been co nstitu ted a

co nsu ltative body ca lled the San itary Bo ard, the co nstitu tio nand fu nctio ns o f which are defined in the fo llowing ru les whichwere issu ed in November, 1906 :

RULES REGULATING THE CONSTITUTION AND FUNCTIONS OF THE SANITARYBOARD .

l . The Sanita ry Bo ard sha ll co nsist o f the fo llowing m em bersThe Fina ncial Comm issio ner . The Sanitary Com m issio ner.

The Seco nd Chief Engineer. The Sa nitary Engineer.

Co m m issio ners, Deputy Co m m issio ners, and Civil Surgeo ns will be ea:

o jficio m em bers o f the Bo ard when it m eets in their respective jurisdictio ns.

The Fin ancia l Co m m issio ner will be President o f the Bo ard , and the SanitaryEngineer will be cx-ofiicio Secreta ry .

2 . The Bo a rd sha ll m eet at such tim es and places as m ay be fo und co n

venient, pro vided that a m eeting fo r the co nsideratio n o f any pro ject referredto the Bo a rd sha ll be held with as little delay as po ssible . The Presidentm ay decla re a ny pro ject to be u rgent and m ay arrange fo r a m eeting o f the

Bo ard to take place at an early da te. In such a case the m em bers o f the


EXPENDITURE ON CIVIL SANITARY WORKS, 1902-05.

(IN Rm . )

CHAPTER xrx.

HARBOUR ADMINISTRATION

REFERENCES .

A No te o n the Adm inistratio n o f the Ra ngo o n Po rt Trust . By the Chairm an [Geo rge Cunningham Buchanan , M . Inst . , Ra ngo o n ,

British Burm a Press, 1901 . Fo lio , pp . 9 12 8 5 7 5 .

No te o n the Accomm o datio n at the Po rt o f Rango o n , with Pro posals fo rIm pro vem ents and Extensio ns . By Mr. Geo rge C . Buchanan , M . Inst . ,

C .E . , Cha irm an and Chief Engineer, Po rt Co m m issio ners. Ra ngo o n ,

British Burm a Press, 1902 . Fo lio , pp . 1 1 + v u.

No te o n Plague PreventiveMeasures as o bserved in the Po rt o f Ra ngo o n , withRem a rks o n the Managem en t and Co st o f the Po rt Hea lth Departm ent .

By the Cha irm an [Geo rge Cunningham Buchanan , M. Inst . , Po rtComm issio ners. Ra ngo o n , British Burm a Pu ss, 1903. Fo lio , pp . 3 54.

Papers relative to the Im pro vem ent o f the Financia l Co nditio n o f the Po rto f Ra ngo o n . Ra ngo o n , British Burm a Press, 1904. Fo lio , p . 59 .

No te o n Mo oring Acco mm o datio n in the Ra ngo o n River fo r Sea-go ingSteam ers. By Geo rge C . Buchanan , M. Inst . , C .E Chairm an , Po rtCo mm issio ners. Ra ngo o n , British Burm a Press, 1904. Fo lio , pp .

5 xxiv . Plan .

No te o n Fo resho re Accomm o da tio n at the Po rt o f Ra ngo o n , with Propo sa lsfo r Further Acqu isitio n . By Geo rge C . Buchanan , M . Inst . , C .E . ,

Cha irm an , Po rt Co mm issio ners. [Dated Ra ngo o n , 8th February, 1905,no publisher given ] Fo lio , pp . 4 viii.

Papers in Co nnectio n with Pro po sed River Training Wo rks . Ra ngo o n ,

British Burm a Press, 1906 . Fo lio , pp . 7 +4+Plans.

Adm inistratio n Repo rt o f the Com m issio ners fo r the Po rt o f Ra ngo o n . Ra n

go o n , British Burm a Press. Annual .

The Bassein Po rt Manual. A Co llectio n o f Ru les and Orders specia llyco ncern ing the Po rt o f Bassein . Ra ngo o n , Go vt . Press, 1897, p . 35 .

TheMo u lm ein Po rtManual. A Co llectio n o f Rules and Orders specially co né fl cern ing the Po rt o f Mo ulm ein . Ra ngo o n , Go vt . Press, 1898, pp. iii 59 .

The Akyab Po rt Manua l. A Co llectio n o f Rules and Orders specia lly co ncerning the Po rt o f Akyab . Ra ngo o n , Go vt . Press, 1897, pp. 60 II .

THE PRINCIPAL PORTS OF BURMA .

Practica lly, the who le o f the sea-bo rne trade o f Bu rma entersand clears in to and from the chief po rt o f Ran o o n and the six

mino r po rts o f Mo u lmein , Akyab, Bassein , ergu i, Tavoy,an d Kyaukp The relative impo rtance o f the po rts of Bu rmaa pears in t e fo llowing table, which shows the valu e o f m er

cgan dise and treasu re, exclusive o f go vernment sto res and treas


u re, which entered and cleared in to and from the vario u s po rtsin the fo reign trade in the o fficial year 1904—05

VALUE OF TOTAL IMPORTS AND EXPORTS, EXCLUSIVE OF GOVERNMENT STORES AND TREASURE, INTO AND FROM THE PORTS OF

BURMA DURING THE OFFICIAL YEAR 1904-1905.

(IN RUPEES . )

The subo rdin ate parts o f Bu rm a— that is to say, Mo u lmein ,

Akyab , Bassein , Tavoy, Mergu i, Kyauk yu , and Sandowayfall in to two classes, t e first three being ad

min istered by o rt o fficers ap in ted b the

Go vernment, t e last three cing m in

istered by the Depu ty Commissio ner o f the district in which thepo rt is Situ ated . Separate Po rt Fu nds are ma in ta ined fo r eacho f the subo rdin ate po rts. The receipts o f these fu nds du ringthe o fficia l year 1 905—06 amo u n ted to Rs .

Adm in istratio n o f

Min o r Po rt s .

RANGOON PORT ADMINISTRATION .

Abo u t 85 per cen t . o f the to ta l fo reign trade o f Bu rma en tersin to and clears from the po rt o f Rango o n . The va lu e o f the

fo reign trade o f Rango o n in the o fficia l year 1 905—06 was, inro u nd fi res, 2 12 m illio n rupees, equ a l to abo u t 68 m illio ndo llars Iiiited States cu rrency .

The adm in istratio n o f the po rt o f Rango o n has recen tly beenreo rgan ized u nder the term s o f the Rango o n Po rt Act , 1 905(Bu rm a , Act IV . o f The adm in istratio n o f the Po rtwas previo u sly regu lated by the Rango o n Po rt Co m m issio nersAct, 1879 , which came in to fo rce o n the l st o f Janu ary, 1880.

The earlier m easu re was in its n atu re som ewhat experim enta l ,


CHAPTER II.

CONSTITUTION o r THE PORT Com ssIONEBs.

6. The duty o f carrying o ut the pro visio ns o f this Act shall, subject tosuch co nditio ns and lim ita tio ns as are hereinafter co nta ined , be vested in

a body o f Comm issio ners, to be called The Co mm issio ners fo r the Po rt o fn .

Such body shall be a body co rpo rate, and have perpetual successio n and

a commo n sea l, and m ay sue and be sued in its co rpo rate name, and , in addi

tio n to the powers expressly co nferred by this Act , shall have power, sub

ject to the pro visio ns o f this Act, to do all o ther things necessary fo r the puro f its co nstitu tio n .

7 . There( l ) There shall be thirteen Co mmissio ners , o f whom fo ur shall be electedby the Ra ngo o nn Cham ber o f Co mm erce, o ne shall be elected by the Ra ngo o nM es Asso cia tio n , and the o thers shall be such perso ns as the Loca l Go vcrament m ay appo int either by nam e o r by virtue o f an ofice, to be Co m

Pro vided tha t no t m o re than five Co mm issio ners sha ll be perso ns ho ldingsalaried ofices under Go vernm ent .

(2) The electio ns under sub-sectio n ( 1 ) by the Ra ngo o n Cham ber o f Co mmerce and by the Ra ngo o n Trades Asso cia tio n , respectively, shall be m adein such m anner as m ay be determ ined by those bo dies subject to theo f the Loca l Go vernm ent.

8 . ( l ) The Loca l Go vernm ent m ay appo int a Comm issio ner to be Cha irm an and ano ther Co mm issio ner to be Vice-Cha irm an , and m ay ca ncel anysuch appo intm ent.

(2) The Loca l Go vernm ent m ay grant leave o f absence to the Chairman ,

and appo int a perso n to act fo r him during his absence o n leave ;

and any perso n so appo inted shall, while so acting, be deem ed fo r the pur

po ses o f this Act to be the Cha irm a n .

(8) Such rem uneratio n as the Loca l Go vernm ent m ay determ ine sha ll

be pa id as salary, leave-allowances and o therwise to the Cha irm an and to

the perso n appo inted under sub-sectio n (2) to act fo r the Chairma n duringhis absence o n leave.

9 . Each Co mm issio ner , o ther than the Cha irman , sha ll be entitled to

receive such fee as the Loca l Go vernm en t m ay direct fo r attendance at

each m eeting o f the Co m m issio ners at which a quo rum sha ll be presen t andbusiness sha ll be transacted .

10. (I) If a Co m m issio ner be appo inted by virtue o f his ofi ce, the perso n

fo r the tim e being ho lding the o ffice sha ll be a Co mm issio ner until the Lo cal

Go vernm ent sha ll o therwise direct .(2) The Cha irm an sha ll co ntinue to ho ld ofice u ntil the Loca l Go vern

m ent cancels the appo intm ent o r appo ints a successo r.

(8) Co mm issio ners appo inted by nam e, o ther than the Cha irm a n , sha llho ld o ffice fo r two years, and m ay therea fter be re-elected o r re appo in ted ;

but the Lo ca l Go vernm ent m ay at any tim e accept the resignatio n o f anysuch Co m m issio ner .

HARBOUR ADMINISTRATION 749

l 1 . Every perso n who , at any tim e after his electio n o r appo intm ent as a

Co mm issio ner, sha ll be absent fo r three co nsecu tive m o nths from the m eet

ings o f the Co m m issio ners witho u t having the perm issio n in tha t beha lfo f the Co mm issio ners, o r who , no t being the Chairm a n , sha ll , with such perm issio n , be absent fro m the m eetings fo r a period exceeding o ne yea r, andevery perso n

(a ) who at any tim e after his electio n o r appo intm ent as a Co mm is

sio ner sha ll accept o r agree to accept any o ffice o r place o f profit

u nder this Act, except the o ffice o f Cha irma n ; o r(b) who sha ll , save with the sanctio n o f the Local Go vernm ent, par

ticipa te o r agree to participa te in the profits o f any wo rk do ne byo rder o f the Com m issio ners, o r be co ncerned o r participa te in the

profits o f any co ntract entered into with the Co mm issio ners ; o r

(c) who , in co ntraventio n o f the pro visio ns o f the pro viso to clause

(c) o f sectio n 1 6, sha ll ta ke part in the discussion o f o r vo te o n

any m a tter in which he is pecu niarily interestedshall thencefo rth cease to be a Co mm issio ner and his o ffice shall thereo nbeco m e vacant .

Pro vided tha t no Co mm issio ner shall vacate his o ffice by reaso n o nly o f

his being a sha reho lder In o r m em ber o r em ployé o f any Co m pany regis

tered under the pro visio ns o f any Act fo r the registratio n o f jo int-stock co mpa nics , passed by any India n Legisla ture o r by the Parliam ent o f the Un itedKingdo m , o r inco rpo rated by Act o f Parliam ent, Royal Charter o r o ther

wise, with which the Co mm issio ners m ay enter into any co ntract, o r by reaso n o f his being interested in any lo a n o f m o ney to the Co mm issio ners :Pro vided a lso tha t no Com m issio ner sha ll vacate his o ffice by reaso n o f

his being in terested in any pu rchase o r lease o f land o r prem ises, the sale

o r lease o f which the Co mm issio ners m ay determ ine o n at a m eeting under

the pro visio ns o f this Act ; o r o f his being interested In any agreem ent under

which facilities m ay be granted fo r the landing and shipm ent o f go o ds in

return fo r stipu la ted inco m e guara nteed to the Co mm issio ners in co nsid

cra tio n o f their u ndertaking to co nstruct o r pro vide such facilities.

12 . Every electio n and appo intm ent to o ffice m ade and resigna tio n ac

cepted u nder the pro visio ns o f this Chapter shall be no tified in the Gazette,and sha ll be va lid and take effect fro m the da te o f such no tifica tio n .

CHAPTER III .CONDUCT OF BUSINESS BY THE COMMISSIONERS .

13. ( l ) The Co mm issio ners sha ll m eet fo r the transactio n o f businessat least o nce in every m o nth.

(2) At least three days’ no tice sha ll be given o f every m eeting o f the Co m

m issio ners, and the no tice sha ll sta te the na ture o f the business to be transacted .

14. The Cha irm an , o r, in the event o f his illness o r absence from Rangoon ,

the Vice-Cha irma n , m ay, whenever he thinks fit, and shall upo n a requisitio n in writing signed by no t less tha n three Co mm issio ners, co nvene a m eet

ing o f the Com m issio ners fo r the transactio n o f any special business.

750 THE PROVINCE OF BURMAMeetings so co nvened are specia l m eetings ; all o ther m eetings are o rdi

nary m eetings .

15 . The Cha irm an and Vice-Chairma n sha ll, unless prevented by sickness o r o ther reaso nable ca use, attend all m eetings o f the Co m m issio ners.

16. At all m eetings o f the Co mm rssio ners the bu siness sha ll be co nducted

in acco rdance with the fo llowing pro visio ns, namely(a ) the Cha irm an , o r, in his absence, the Vice-Cha irm an , sha ll be Presi

dent ; if bo th be absent, the Co mm issio ners m ay elect o ne o f

their num ber to be Presiden t ;(b) the President m ay, with the co nsent o f the m eeting, adjo urn the

m eeting fro m tim e to tim e ;

(0) at specia l m eetings no business sha ll be transacted o ther tha n the

specia l business fo r the co nsideratio n o f which the m eeting was

specia lly ca lled ; at o rdinary m eetings any business m ay be transacted o f which due no tice has been given ;

(d) the quo rum necessary fo r the transactio n o f business shall be suchnum ber, no t less than five, as the Co mm issio ners m ay, fro m tim e

to tim e by bye-law, prescribe ; but no Co mm issio ner who is pro

hibited as hereinafter pro vided from vo ting o r taking part in

any proceedings sha ll be co u nted In the qu o rum so far as regards

such pro ceedings ;(0) all questio ns which m ay co m e befo re the Co mm issio ners at any

m eeting sha ll be decided by a m ajo rity o f vo tes. Each Co mm issio ner shall ha ve o ne vo te ; and , in case o f equality o f vo tes,

the President sha ll ha ve a seco nd o r casting vo te

Pro vided tha t no Comm issio ner shall at any m eeting take partin the discussio n o f o r vo te o n any m a tter in which he has, directlyo r indirectly by him self o r his partner, any sha re o r interest suchas is described in the pro viso s to sectio n 1 1 o r in which he isin terested either pro fessio nallv o n beha lf o f a client o r as agen t

fo r any perso n ;

m inu tes o f the pro ceedings o f the Com m issio ners sha ll be drawn

up a fter each m eeting and sha ll be signed by the Presiden t a nd

a t least o ne o ther Co m m issio ner, who was present at such m eet

ing ; a co py o f a ll such m inu tes sha ll, as so o n as co nvenien tlym ay be, be transm itted to the Secretary to the Local Go vernm ent ;

(9) ano ther co py o f such m in u tes, except such po rtio ns thereo f as the

Cha irm a n m ay in a ny particu la r case direct, sha ll be o pen to

the inspectio n o f the public .

17 . No pro ceedings o f the Co m m issio ners at any specia l o r o rdina ry m eet

ing sha ll be deem ed inva lid by rea so n o nly o f any vacancy in the num bero f the Co m m issio ners o r defect in the electio n o r appo intm ent o f any o f the

Comm issio ners o r defect o f fo rm .

18 . The Com m issio ners m ay, fro m tim e to tim e, m ake bye-laws co nsist

ent with this Act fo r regu lating the tim e a nd place o f their m eetings, the co n

duct o f their bu siness, the divisio n o f the du ties am o ng them selves, the gu id

ance o f perso ns em ployed by them , and fo r o ther sim ilar m a tters.

752 THE PROVINCE OF BURMAeither generally o r specially, in tha t behalf by the Co mm issio nersunder a power o f atto rney signed by the Cha irm an and by twoo ther Co mm issio ners and sea led with the commo n sea l o f the

(3) No 00t o r agreement in value exceeding the said sum , which isno t executed In acco rda nce with the pro visio ns o f this sectio n , shall be binding upon the Comm issio ners.

24. The Comm issio ners In meeting m ay abando n , com pound o r com pro

m ise any cla im o r dem and o n such term s as to them m ay seem fit.

[Chapter IV Sectio ns 25-28 . Pro vides fo r the appo intmen t o f ofi cers

and servants o f the Co mm issio ners, invests the Co mm issio ners with power

subject to the appro val o f the Loca l Go vernm ent, to m ake bye-laws as to

leave, pensio ns, pro vident and annu ity fu nds, and declares tha t the powero f appo intm ent, prom o tio n , dism issal, and so o n , m ay be exercised by theCha irm an in the case o f oficers and servants who se m o nthly sa la ry do esno t exceed two hundred rupees, and in every o ther case by the Cosio ners in m eeting ][Chapter V . , Sectio ns 29—33 . Invests the Co mm issio ners with power

to acquire and ho ld m o vable o r im m o vable pro perty and to lease, m o rt

gage, sell, o r excha nge the sam e, pro vided tha t no sa le o f imm o vable pro party and no lease o r aliena tio n thereo f fo r a term exceeding ten years sha llbe valid witho u t the previo us sanctio n o f the Loca l Go vernm ent . ]

CHAPTER VI.

Bo aaowrNO POWERS .

34. The Co mm issio ners m ay, with the previo us sa nctio n o f the Lo cal

Go vernm ent and o f the Go verno r-Genera l in Co uncil and after due no ti

fica tio n in the Gazette, raise m o ney required fo r carrying o ut the purpo ses

o f this Act .35 . (I) All lo ans ra ised under this Act sha ll be raised o n the security o f(a ) the property now vested , o r which m ay hereafter beco m e vested ,

in the Comm issio ners ; and

(b) the to lls, dues, rates, rents and cha rges leviable under this Act, lessany sum s set apart by the Co m m issio ners, as a sinking fu nd fo rthe purpo se o f paying o ff lo ans.

(2) Lo ans m ay be flo ated in the open m arket, o r o bta ined fro m the Sec

retary o f Sta te fo r India in Co u ncil, bu t the term s o f every lo an sha ll be sub

jcet to the appro va l o f the Go verno r-Genera l in Co uncil.

36 . ( 1 ) All debentu res issued u nder this Act sha ll be in the fo rm prescribedin the Third Schedu le, o r in such o ther fo rm as m ay, from tim e to tim e,be appro ved by the Co mm issio ners in m eeting and the Loca l Go vernm ent ;

and sha ll be transferable by indo rsem ent .

(2) The right to sue in respect o f m o neys secu red by such debentures shallbe exercisable by the ho lders thereo f fo r the tim e being, witho ut any pref

erence by reaso n o f som e o f such debentures being prio r in da te to o thers.


(3) The Secreta ry o f Sta te fo r India in Co uncil shall have, in respect o f

a ll lo ans m ade by him to the Co mm issio ners, the sam e rem edies as debentureho lders ; bu t he sha ll no t be deem ed to po ssess any prio r o r greater rightsin respect o f such lo a ns tha n debentu re ho lders.

37 . All lo ans repayable by the Comm issio ners, whether co ntracted prio r

to o r after the co mm encem ent o f this Act, sha ll be a first charge o n the m

co m e o f the Co m m issio ners and o n the pro perty now vested , o r

l‘

ge

which herea fter m ay beco m e vested , in the Co m m issio ners.

38 . All lo ans co ntracted by the Co mm issio ners sha ll be raised in India ,

and in India n currency, u n less the Local Go vernm ent, with the previo ussa nctio n o f the Go verno r-Genera l in Co uncil, shall by no tifica tio n o therwise direct .

39 . ( 1 ) In respect o f every lo an raised by the Co mm issio ners after the

passing o f this Act, fo r a term exceeding o ne year, (except a lo an taken fro mthe Secreta ry o f Sta te fo r India in Co uncil) , the Co mm issio ners sha ll provide a sinking fund . Paym ents sha ll be m ade ha lf-yearly to such sinkingfu nd , and such paym ents sha ll be o f such am o unt as will be su fficient to

liqu ida te the lo an within a perio d which sha ll no t exceed thirty years o r,

with the previo us sa nctio n o f the Go verno r-General in Co uncil, sixty years.

(2) The Co m m issio ners m ay apply the who le o r any part o f the sum s

accum u lated in the sinking fu nd in o r towards the discha rge o f the m o neysfo r the repaym ent o f which the fund has been established , pro vided tha tthey pay into the fu nd in each year, and accum u la te u ntil the who le o f the

m o neys bo rrowed are discha rged , a sum equ ivalent to the interest whichwo u ld ha ve been pro duced by the sinking fund , o r the part o f the sinkingfund so applied .

The sum s so set apart as a sinking fu nd sha ll be invested in securities

o f the Go vernm ent o f In dia o r in the Co mm issio ners’

debentures, o r in sucho ther securities as the Lo ca l Go vernm ent m ay appro ve in this behalf, andsha ll be held in trust fo r the pu rpo ses o f this Act by two trustees, o ne beingthe Com m issio ners and the o ther a perso n appo in ted by the Loca l Go vemm ent .

40. The sinking fu nd established fo r the liqu idatio n o f any lo an sha ll besubject to annua l exam ina tio n by the Acco unta nt-General, Burm a , who

sha ll ascerta in whether the ca sh and the current va lue o f the securities at

the credit o f the fu nd are actually equa l to the am o unt which wo u ld havebeen accum u lated , ha d investm ents been regu larly m ade, and had the rate

o f in terest as o rigina lly estim ated been o bta ined thereo n .

The Co mm issio ners sha ll pay fo rthwith into the sinking fund any am o unt

which the Acco untan t-General m ay certify to be deficient, unless the Go vcruo r-Genera l in Co uncil specia lly sanctio ns a gradua l readjustm ent .

41 . The Co m m issio ners m ay apply any sum s, which ca n be so applied witho ut prejudicing the security o f the o ther debenture ho lders o f the Co mm is

sio ners, in repaying to the Secreta ry o f Sta te fo r India In Co uncil any sum

which m ay rem a in due to him In respect o f the principal o f any loan , a ltho ughthe tim e fixed fo r the repaym ent o f the sam e m ay no t have arrived

Pro vided tha t no such repaym ent sha ll be m ade o f any sum less than ten

tho usa nd rupees ; and that if such repaym ent is m ade, the am ount o f inter

754 THE PROVINCE OF BURMAest in each succeeding instalm ent shall be ad justed so as to repres ent exactlythe interest due o n the o utstanding principal.

42 . No thing co ntained in this Act shall prevent the Co mm issio ners fro mraising, with the sanctio n o f the Go verno r-General in Co uncil, lo ans under

Act III o f 1904.

CHAPTER VII.

DISPOSAL o r FUNDS .

43. ( 1 ) Except as pro vided in sectio n 44, all m o neys ra ised by and pa id

to the Co mm issio ners under this Act shall be kept in the Bank o f Benga l inRa ngo o n :Pro vided tha t any surplus m o neys no t im m ediately required fo r the purpo ses o f this Act , bu t which m ay be so requ ired after such a sho rt periodas wo u ld , in the o pinio n o f the Co mm issio ners, prevent an advantageo us

investm ent thereo f under the pro visio ns o f sectio n 44m ay, fro m tim e to tim e,

be depo sited by the Co mm issio ners o n interest in any bank o r banks in Ra ngo o n selected fo r tha t purpo se by the Co mm issio ners.

(2) No po rtio n o f any funds kept o r deposited in any bank under sub

sectio n ( 1 ) sha ll be withdrawn from such bank except u nder the signa ture

o f the Cha irm an o r Vice-Cha irm an .

44. The Co mm issio ners m ay invest

(i) any ba lance rem a ining o n the Sl st March o f each year to the credit

o f any acco u nt kept by them , after m eeting all the cha rges pro perly debitable to such acco unt ; and

(ii) any m o neys set aside fo r any specia l purpo se o r fo r the m a intena nce

o f any appro ved fu nd co nsidered desirable by them ,

in secu rities, o f the Go vernm ent o f India o r in such o ther securities as the

Lo ca l Go vernm ent m ay appro ve in this beha lf ;and m ay, fro m tim e to tim e, sell the said securities, and invest the pro

ceeds in o ther such securities, o r credit the sam e to the acco u nt to whichthe m o neys invested belo nged fo r expenditure o n any o f the purpo ses to

which m o neys credited to such acco unt m ay lawfq be appliedPro vided tha t the am o unt so invested by the Co mm issio ners in respect

o f any acco u nt sha ll no t exceed such am o u nt, annu ally o r in the aggregate ,

as m ay be prescribed by the Lo cal Go vernm ent .

45 . The m o neys belo nging to the Co mm issio ners sha ll be applied by themin paym ent o f the fo llowing charges and , in the case o f a deficiency o f assets,such cha rges sha ll ra nk as against the fu nds o f the Co mm issio ners and be

pa id in the fo llowing o rder, nam ely .

( 1 ) the in terest a nd insta lm ents o f capita l due in respect o f any lo an

that m ay have been raised by the Co m m issio ners o r fo r the re

paym ent o f which the Co m m issio ners m ay be liable ;

(2) the sa laries, fees, a llowances, pensio ns, gratu ities, co m passio na te

a llowa nces o r o ther m o neys due to the Cha irm an and to the

Co mm issio ners, and to the o fficers a nd servants appo inted o r

m a inta ined u nder this Act o r lent to the Co m m issio ners, and the

co n tribu tio ns, if any, payable to the Loca l Go vernm ent o n ac

756 THE PROVINCE OF BURMAsecondly, the schedule o f the omeara and servants , sanctio ned under

the pro visio ns o f sectio n 25 .

(2) Such estim ate sha ll be co m pleted and printed , and a copy thereo fsen t by po st o r o therwise to each Co mm issio ner at least ten clear days prio rto the m eeting befo re which the estim ate is to be laid .

(3) The Co mm issio ners sha ll co nsider the estim ate so subm itted to them ,

and shall pass the sam e u naltered o r subject to such alteratio ns as they m ay

49 . ( l ) A co py o f the estim a te as passed by the Co mm issio ners sha ll beopen to the inspectio n o f the public at the ofi ce o f the Co mm issio ners duringofi ce-ho urs o n paym ent o f o ne rupee fo r each inspectio n , and ano ther co pythereo f sha ll be submitted fo r approval to the Loca l Go vernm ent which m ay,

if it thinks fit, appro ve o r disallow such estim a te o r any po rtio n thereo f, and

retu rn the sam e fo r am endm ent at any tim e within two m o nths o f the receipt

thereo f.(2) The Comm issio ners sha ll , if the estim a te is so returned by the Loca l

Go vernm ent, fo rthwith pro ceed to am end the sam e and shall re submitthe estim ate so am ended fo r appro val to the Loca l Go vernm ent .

(3) A co py o f such estim ate as fina lly appro ved by the Loca l Go vemm ent shall also be open to the inspectio n o f the public at the ofice o f the

Comm issio ners during o ffice-ho urs o n paym ent o f o ne rupee fo r each inspec

50. ( 1 ) The Co mm issio ners m ay at any tim e during the yea r, fo r whichany such estim a te has been sa nctio ned , cause a supplem enta ry estim a te to

be prepared and subm itted to them .

(2) Every such supplem entary estim a te passed by the Co mm issioners

sha ll be subm itted fo r appro val to the Loca l Go vernm ent in the sam e m an

ner, and the pro visio ns o f sectio n 49 sha ll apply to it, as if it were an o

51 . Subject to any directio ns which the Local Go vernm ent m ay give inthis beha lf, any sum o f m o ney, o r part thereo f, o f which the expenditure

has been autho rised in an estim ate sanctio ned under the fo rego ing pro vi

sio ns and which has no t been so spent, m ay, at a ny tim e, be re-appropria ted

by the Co m m issio ners to m eet any excess in any o ther expenditure autho rised In the sa id estim a te .

Pro vided tha t the to ta l am o unt o f expenditu re sanctio ned by such esti

m ate as passed by the Co m m issio ners and appro ved by the Lo cal Go vernm ent shall no t be exceeded witho ut the sanctio n o f the Lo ca l Go vernm ent .

52. Save in cases o f pressing em ergency, no sum sha ll be expended by o r

o n beha lf o f the Co m m issio ners, unless such expenditu re is pro vided fo r in

an estim ate sanctio ned u nder this Chapter and at the tim e in fo rce, o r by are-appro p

ria tio n am ending such estim a te passed by a reso lu tio n o f the Co m

m issio ners u nder sectio n 5 1 .

53. If any sum exceeding a to ta l In the yea r o f five tho usand rupees sha llbe so expended in cases o f pressing em ergency, the circum sta nces sha ll berepo rted by the Cha irm an to the Loca l Go vernm en t together with an expla

na tio n o f the way in which it is pro po sed by the Co mm issio ners to co ver suchexpenditure .


54. No expenditure shall be charged by the Co mm issio ners to capita l

except with the express sanctio n o f the Loca l Go vernm ent .

55 . The acco unts o f the Co mm issio ners sha ll be exam ined and audited

in such m anner as the Loca l Go vernm ent m ay direct .

56 . (I) The Co m m issio ners sha ll ann ually, o r o ftener if directed by theLo ca l Go vernm ent so to do , subm it sta tem ents o f their receipts and dis

bursem ents in such fo rm and at such tim e as the Local Go vernm ent m ay

(2) A co py o f a ll such sta tem ents sha ll be o pen to the inspectio n o f the

public at the ofi ce o f the Co mm issio ners during ofi ce-ho urs o n paym ento f o ne rupee fo r each inspectio n .

CHAPTER IX .

CONTROL o r GOVERNMENT.

57 . All acts and pro ceedings o f the Co mm issio ners shall be subject to theappro va l o f the Loca l Go vernm ent .

58. The Comm issio ners shall annua lly, o r o ftener if directed by the LocalGo vernm ent so to do , subm it, in such fo rm and at such tim e as the Local

Go vernm ent m ay direct, repo rts o f a ll wo rks executed and pro ceedings takenby them under this Act.59 . It sha ll be incum bent upo n the Co mm issio ners to make am ple pro

visio n yea r by year, either by retrenchm ent o f expenditure o r by increaseo f rates, fo r the due fulfilm ent o f all their liabilities and fo r the eficient ad

m inistratio n o f this Act ;and , in the event o f any deficiency being at any tim e anticipated in the

income o f the Comm issio ners, they shall fo rthwith take such m easures as

m ay seem m o st expedient fo r preventing such deficiency.

60. (I) If a t any tim e it appea rs to the Loca l Go vernm ent tha t sufi cientpro visio n is no t being m ade by the Co mm issio ners to m eet their liabilities,the Local Go vernm ent m ay requ ire the Comm issio ners, by an o rder in

writing signed by a Secreta ry to Go vernm ent, to m ake such provisio n ineither o r bo th o f the fo llo wing ways, nam ely

(a ) to increase, subject to the sanctio n o f the Lo ca l Go vernm en t, to

such extent and fo r such perio d as m ay appear necessary, the rateso r any o f the rates fo r the tim e being in fo rce u nder sectio n 81 , o r

(b) to exercise, subject to the like sanctio n , all o r any o f the powers

co nferred by sectio n 82 with reference to all o r any go o ds referred

to in tha t sectio n .

(2) If within fifteen days after receipt o f an o rder under sub-sectio n

cla use (a ) , the Com m issio ners do no t com ply with the sam e, the Lo ca l Go v

ernm ent m ay, by no tificatio n , increase the said rates o r any o f them , and

such no tifica tio n sha ll ha ve the sam e fo rce as if a new sca le o f rates to the

sam e effect had been du ly fram ed , sanctio ned and published under sectio n 81 .

(3) If the Co mm issio ners do no t fo rthwith com ply with an o rder under

sub-sectio n cla use (b) , the Loca l Go vernm ent m ay, by no tificatio n , im

pose o r increase any river-due o n all o r any go ods referred to in sectio n 82,

758 THE PROVINCE OF BURMAan d such no tification sha ll have the sam e fo rce as if a river-due to the same

exten t had been duly h posed , sanctio ned and published under section 82 .

61 . The Lo cal Go vernm en t m ay at any tim e o rder a survey an d exam ina

tio n o f any wo rks o f the Co mm issio ners under this Act , o r the site thereof,and the co st o f such survey o r exam in atio n sha ll be hom e and paid bythe Comm issio n ers.

62 . If the Com m issio ners allow any wo rk acqu ired o r constructed bythem u nder this Act to fall into disrepa ir, o r do no t com plete any wo rk co mm enced by them o r du ly estim ated fo r and sanctio ned ,

and do no t , after no tice given by the Local Go vernm ent in writing, pro

coe d effectually to repair o r co m plete such wo rk,the Loca l Go vernm en t m ay cause such wo rk to be resto red , com pleted

o r co nstructed , and the co st thereo f sha ll be hom e and paid by the Co mm issio ners.

63. (I) If at any tim e the Go verno r-General in Co u ncil is sa tisfied tha tthe pu rpo ses intended to be acco m plished under this Act have no t been and

are no t likely to be properly accom plished by the Co mm issio ners, the Go verno r-General in Co uncil m ay, by no tifica tio n in the Gazette of Ind ia , to be

republished in the Gazette, give no tice tha t, unless within six m o nths the

Co m m issio ners ta ke m easu res to the sa tisfactio n o f the Go verno r-Genera l

in Co uncil fo r pro perly accom plishing such purpo ses, the powers by thisAct co nferred o n the Co m m issio ners will, a t the end o f such perio d , be with

drawn and revo ked .

(2) On the expiratio n o f the period afo resa id , the Go verno r-General in

Co uncil m ay, if no such m easures to his satisfactio n have been taken bythe Com m issio ners, decla re such powers to be withdrawn o r revoked , and

m ay direct the Loca l Go vernm ent to assum e such powers ;and thereupo n such powers sha ll be withdrawn and revo ked acco rdingly,

and a ll the powers, rights and autho rities and a ll the property vested in o r

held by the Comm issio ners fo r the purpo ses o f this Act sha ll thereupo n vest

in the Loca l Go vernm ent .

[Chapter X Sectio ns 64—92 . Lays down the general powers o f the Co m

m issio ners in regard to the co nstructio n o f po rt wo rks , the m aking o f bye

laws, the ra ising o f revenue by m ea ns o f to lls and charges, and grants the

Co m m issio ners a lien o n a ll go o ds in respects o f which to lls, dues, rates,

a nd charges are due . ][Chapter XI. , Sectio ns 93—98 . Prescribes pena lties fo r infringem ent o f

the pro visio ns o f the Act and fo r the breach o f po rt bye-laws m ade under

the pro visio ns o f the Act . ]

CHAPTER XII.MISCELLAN EOUS .

99 . No Co m m issio ner sha ll be perso na lly liable fo r any co ntract m ade

o r expense incu rred by o r o n beha lf o f the Co mm issio ners, but the fu nds

fro m tim e to tim e in the ha nds o f the Co mm issio ners sha ll be liable fo r, andchargeable with, all co ntracts m ade in m anner hereinbefo re pro vided .


THE FINANCES OF THE PORT OF RANGOON .

The fo llowing brief acco u nt o f the finances o f the Po rt o f

Rango o n is compiled chiefly from an impo rtant publicatio n o f

the ango o n Po rt Trust entitled Papers relative to the Im pro vement o f the Fin ancia l Co nd itio n o f the Po rt o f Rango o n .

” Thisdo cument was issu ed in 1904. The figures fo r the years 1 905and 1906 are taken from the annu a l Adm instration Report ofthe Cmnm issio ners for the Po rt of Ra ngoon .

The debt o f the Po rt Commissio ners at the end o f the ofi cialyear 1905—06 amo u nted to Rs. and it is an ticipated

The Debt o f thethat by the end o f the year 1908-09 the

p o rt Co m m issionersdebt Will have increased to abo u t 9;millio ns o f rupees. Practically the who le

o f this debt represents mo ney ra ised since 1903 fo r the pu r

po se o f carrying o u t new wo rks in co nnect io n with the impro vement o f the po rt.The revenu e o f the Po rt Commissio ners is derived from a

number o f so u rces, o f which the mo st impo rtan t are landingfees, wharfage fees, shi ping fees, po rtdues, and rents . In t e ofiicial year

1 905-06 the to tal o rdin ary receipts amo u nted to Rs .

The revenue u nder the principal heads du ring the past threeyears is given in the fo llowing table

So u rces of Revenu e .

ORDINARY REVENUE OF THE RANGOON PORT TRUST DURING THEOFFICIAL YEARS 1903-04TO 1905-06.

(IN RUPu S . )

So urce of Revenue. 1904—05 . 1905 -06 .

Port dues

Cargo-boat licensesPassenger-bo at licensesHarbo ur-master’s feesMo o ring feesIn terest o n investm ents

In terest o n daily balanceFrom all o ther so urces

To tal o rdinary revenue

HARBOUR ADMIN ISTRATION 761

The expenditu re o f the Po rt Co m missio ners represents a greatn umber o f charges incident to the wo rk o f the po rt, the m a in te

n ance and repa ir o f the po rt pro erties,the co st o f river po lice, m u n icip taxes,

salaries, sto res, in terest o n lo an s, paym ents to sinking fu nds,etc . , and the co st o f new wo rks chargeable to su rplu s reven u e .The expenditu re u nder the principa l heads du rrng the pastthree years is given in the fo llowrng table :

Obj ects o f Expend itu re .

ORDINARY EXPENDITURE OF THE RANGOON PORT TRUST DURINGTHE OFFICIAL YEARS 1903-04TO 1905-06 .

(IN RUPEES. )

‘ jl‘

he large inerease is due to the crea tion o f three funds. o ne to ro vide fcr insIn-ance. o ne to cover

deprecranon and lacem en t , and o ne to fo rm a revenue reserve. A urther ca use ot increase a charge,

however, whichwil n o t’

reetn ) is the pa en t to the port capital accoun t o f Rs. which beenIn pro pc iy pa id In previo us years In to revenue accoun t .

These'

es are the harves, wareho lan' d ti

’

tu‘t w

pot ths lrra

wRiver.

uses, ¢o downs po n to ons. drng-stag. “ jet es si

CHAPTER XX.

THE ADMINISTRATION OF THE

SHAN STATES

REFERENCES.

Ga zetteer o f Upper Burm a and the Shan Sta tes. Com piled fro m Ofi cia l

Papers by [Sir] J . Geo rge Sco tt, assisted by J . P. Hardim an . Ra ngo on

Go vt . Press, 1900, 1901 , 5 vo ls. , quarto , pp . 742, 583, 560, 818, an d 457 .

Co lquho un , Archibald R . Am o ngst the Shans, with Upwards o f fifty who lepage illustratio ns, and a Histo rical Sketch o f the Shana, by Ho lt S. Ha l

lett ; preceded by an In tro ductio n o n the Cradle o f the Shan Ra ce, byTerrien de Laco uperie. Londo n , Field Tuer, 1885 , pp. 392. Map.

Elias, Ney. In tro ducto ry Sketch o f the Histo ry o f the Shana in Upper Burmaan d Western Yunn an . Calcu tta Fo reign Dept . Press, 1876, pp . 63 .

Hallett, Ho lt S . A Tho usand Miles o n an Elephan t in the Shan Sta tes.

Edinbu rgh , Blackwo od , 1890, pp. xxxvi 484. Maps, Illustratio ns.

Sco tt , Sir J . Geo rge. The Prospects o f the Shan States. Jou rnal of theSociety of Arts , vo l. liii 1905, pp . 623—639 . Map .

Repo rt o n the Adm in istratio n o f the Shan Sta tes. Rango o n . Go vt . Press,An nual.

Shan Sta tes Manual, 1901 . Ra ngo o n , Go vt . Press, 1901 , pp . viii 84.

For fu rther references consult the Bibliographical Appemliz .

THE SHAN COUNTRY.

The co u nt between Assam and Chin a is the po in t fromwhich a num er o f great rivers start so u thwards In arallel

co u rses, at first within a very n arrow span o f Io n itu e, and

afterwards 3 reading o u t into a fan whrch co vers t e co u n tryfrom the Yel ow Sea to the Bay o f Benga l . They all ru n in deepn arrow rifts, and the ridges which separate them co ntin u e toru n so u thwa rds a lmo st as fa r as the rivers them selves and in

cha ins a lmo st as sharply defined as the river chan nels. Thesemo u n ta in ranges widen o u t as the river va lleys widen , an d lo setheir height as tribu tary streams break them u p in to herrin -bo nespines and spu rs, bu t they still preserve the same n o rt and

so u th directio n , tho ugh here and there they re-enter and fo rmthe series o f flat-bo ttomed valleys, o r wide straths, which makeup the Shan States. Of all the rivers the Sa lween mo st steadilypreserves its o rigin a l character, and flows swiftly thro ugh a deep

764 THE PROVINCE OF BURMAvatio n is all d ry, what is called ha i in Shan and taungya in

Bu rmese, an d the same ha i cu ltivatio n is practised o n the

hill slopes.

Eve here there are large numbers o f cattle, and it seemsprobab e that some o f the mo re easterly Cis-Salween Sta tes ,

where there is much azing co u n t l

g, will devo te themselves

mo re and mo re to cat e-breeding. uflaloes are chiefly u sed

fo r agricu ltu ral wo rk an d bu llocks as transpo rt

THE SHAN PEOPLE .

In perso n the Shans bear a great resemblance to bo th the Burmese and the Siamese , bu t as a rule, they are fa irer. They aremu scu lar and well-fo rmed, an d average at least an inch higher.

The e es are modera tely linear ; the no se is sm a ll rather thanflat ; the mo u th is large, and seems larger from the disco lo u ra tio no f the teeth an d m s by co nstant betel-chewing. The ha ir islo ng, stra ight, an lank, an d rarely an o ther co lo u r than black .

They tatto o to mid-calf and a lso hi or up the bo dy than theBu rman . Some o f the Sawbwa ’

s fofiowers were in fo rmertatto o ed from the neck to the ankle, an d occasio n a lly someeven the face and the backs o f the hands ta tto o ed in blu e . Or

d inarily, however, the ta tto o ing o n chest, back, an d arms is red ,as it is with the Bu rman , and Is in iso lated patterns. Shan ta t

to oers are co nsidered specia lly expert, particu larly in the tat

to o ing o f charms.

The ople are a qu iet, m ild, go o d-humo u red race, as little

addicted)

eto in temperance in drinkm g o r opium-smoking as theBu rmese . In rel

igio n the Shans are a lmo st all Bu ddhist .

The Rev . Dr. N . Cu shing, who is genera ll recogn ised as

the best au tho rity o n the Shan s, an d who fu rn islied an interesting mo n ograph o n their histo ry and ethn ogra h fo r Mr . H . L.

Eales’

s Repo rt o n the Cen su s o f Bu rma , virriteszThe Shans a re a thrifty peo ple. They are go o d agricu lturists , bu t excel

in trading, by which they supply them selves with fo o d and m erchandise n o t

obtainable in their own co un try . The ho uses o f the better class exhibit a

clea n liness and co m fo rt n o t fo un d am o ng Burm ans o f the sam e rank .They

have m uch independen ce o f character, bu t a re given to jea lo usies and perso nal dislikes which have kept them divided po litica lly and so cially. In warfa re they are o ften cruel an d vin dictive, n o t o n ly seeking to put to the swo rda ll the m en o f a ho stile regio n , but o ften sla ughtering the m ale children whofa ll in to their han ds . In tim es o f peace they a re cheerfu l, ho spitable, andready to ren der help to o ne an o ther . An inn a te restlessness gives rise to frequent change o f residence in the Shan co un try itself, so tha t o ften a go o d per

ADMINISTRATION OF THE SHAN STATES 765

cen tage o f the popu lation in a principa lity is n o t native bo rn to tha t prin ci

The Repo rt o n the Admin istratio n o f the No rthern ShanStates fo r the year 1 890—9 1 co n ta in s the fo llowing in terestingdescriptio n o f Shan so ciet written by Lieu ten an t H . Daly,Superm tenden t o f the No rt ern Shan States.

The po pulatio n m ay be divided into fo ur classes

( 1 ) The ofi cial class. (3) The artisan class.

(2) The trading class. (4) The agricu ltu ral class.

The line between the ofi cia l class and the o thers is however very finelydrawn , and in m any ca ses nea r relatives o f the o fficia ls, o r even the oflicials

them selves, are engaged in trade o r agricu lture. In the trading class again

it is o n ly the large ca ravan owners who devo te them selves perm anen tly andexclu sively to trade . The petty owners, paké ndans, bazaar-sellers, and bu llo ck-d rivers vary their trading Sxcu rsio ns by spells o f agricu ltural wo rk. The

agricu ltu ra l class co nsists o f two bran ches : firstly, the well-to-do agricu lt

u rists , who are m o re o r less bo und to the so il and rarely m o ve except fo r veryspecial reaso ns ; and ,

seco ndly, the m igrato ry class, who wander abo u t fromcircle to circle, wo rking fo r a seaso n o r two in one place and then drifting o n

to an o ther . This latter sectio n is, as elsewhere no ted , very num ero us, and

the m ajo rity lead a hand-to-m o u th existence . Finally, o ver and abo ve thesefo u r classes, there rem ains a flo a ting m ass o f vagabo nds and idlers, who are

the m ain ca use o f a ll and any tro uble that arises . This last elem en t is the

direct legacy o f the years o f anarchy and diso rder which preceded Britishru le ; and is com po sed in the m a in o f m en who fo und it easy in tho se daysto live o n the plun der o bta ined by taking part in the in ter-State quarrels. In

the yea rs im m edia tely fo llowing the annexatio n the n um ber o f these freelances was very co nsiderable, as is pro ved by the ease with which leaders o f

petty in surrectio ns were able to co llect fo llowers ; bu t m o re recently the grea tm ajo rity have fo un d it necessa ry to return to regu lar pu rsuits . Tho se whoreta in their o ld habits are fo r the m o st part m en who had acqu ired so m e so rt

o f distinctio n in the civil feuds ; m any o f these have now en tered the service

o f vario us Chiefs and ofi cials, and take advantage o f their po sitio n an d au

tho rity to co m m it, when oppo rtun ity arises, acts o f exto rtion which n o t un

frequently take the fo rm o f daco ity o r highway robbery . The rem ainder

Suppo rt them selves as a ru le by gam bling, ca ttle-lifting, and petty daco ity,an d by taking part in any distu rbances o r bo rder feuds that m ay o ccu r. Thesem en a re as a ru lewell and widely kn own ; and it is a fair illustratio n o f the con

ditio ns o bta in ing in the States that they are a llowed to wander unharm ed

and are perfectly safe from in terference, pro vided only they keep clear o f anycircle in which they have com m itted a serio us crim e. Beyo nd the im agin aryline which m arks the bo rders o f such a circle the crim in al wo u ld be unm o lested ,

and in n ine cases o u t o f ten no action wo u ld be taken , even if the im m ediate

suflerers were actua lly aware o f his presence o n the circle bo rder .


BRITISH OCCUPATION OF THE SHAN STATES.

Prio r to the British o ccupatio n o f the Shan States these princi alities were u nder the suzera inty o f the King o f Bu rma .

tho ugh the n ative Shan ru lers were a llowed a o o d deal o f

freedom in m an ing the in tern al affa irs o f their tates, the interference o f the ing o f Bu rma was frequ ent, an d to ok vario u sfo rms. He alwa s exercised the right o f n omin ating heirs fromamo ng the chic 3

’ families. Sometimes in case o f dispu te a

principality was split up, and a o rtio n given to each o f the

cla iman ts . Un ru ly chiefs were epo sed o r driven in to exile .

Some were bo ught o u t b

yapalace in trigues, o thers were im pris

o ned in the Bu rmese caprFo r thirty years befo re the British o ccupatio n the Shan Sta tes

had been in a co n stant ferment o f civil war. This began withthe so u thward pressin o f the Kachin o r Chin aw tribes, whicho verran the State o f en Wi, and o ccupied ha f its area . ThenKing Thibaw, by a lo ng co u rse o f o ppressio n and plu ndering,dro ve MOng N a i, the great So u thern Sawbwa , in to open revo lt .By ca lling upo n o ther Shan chiefs to aid the Bu rmese in the

pu n ishment o f MOng N ai, King Thibaw plunged the co u n tryIn to a state o f in tern al strife an d diso rder .

When Thibaw was dethro ned by the British in 1886, the ShanStates were in a state o f u n iversal ru in . Mo ne, which withinliving memo ry had had ten tho u sand ho u seho lds, was reducedto seventeen hu ts, and the town o f La ihka was even mo re tho ro ughly destroyed .

In assuming co ntro l o f the co u ntry, the British m et with littleo ppo sitio n ; bu t the task o f rehabilitating the States has beena lo ng pro cess.

A general view o f the effects o f the British o ccupatio n an d o f

the character o f the co n tro l which is exercised by the Go vemment o f Bu rma o ver the Shan States m ay be obta ined froma peru sal o f the fo llowing extracts from a speech delivered bySir Frederic Fryer, the first Lieu ten an t-Go vern o r o f

Bu rma , at a du rbar held at Tau nggyi, headqu arters o f the

So u thern Shan States, o n the 7th o f May, 1895

Five eventfu l years have passed since m y distingu ished predecesso r, SirCharles Cro sthwaite, who se n am e will a lways be held in ho no ur in this pro vince, addressed yo u in du rbar a t Fo rt Stedm an . Tim e has wro ught changesin tho se years, and m any o f tho se who listen ed to the Chief Comm issio nerin that du rbar have been rem o ved by death. The sudden and un tim ely

768 THE PROVINCE OF BURMAtenden t . Each o f these Chiefs has received a signal m ark o f distinction fro mHis Excellency the Viceroy .

I am glad tha t yo u have shown apprecia tio n o f the cflo rts m ade to

and preven t sickness. The establishm en t o f dispensaries and the appo int

Med ica l Aidm en t o f vaccin ato rs are m eans to this en d o f which yo u have,to som e exten t, availed yo u rselves. The in terest which yo uhave taken in vaccinatio n an d the large num ber o f peo ple who have been suc

cessfu lly vaccina ted are highly satisfacto ry . I sho u ld like to see m any m o redispensaries established at differen t places in this State ; but it is fo r yo u tofind the m ean s o f do ing this. It m ay n o t be possible fo r every State to sup

po rt its own dispensary ; but if several neighbo uring Sta teswere to un ite theirreso u rces

,I believe that m uch m ight be effected . Apart from this there is

,

however, o ne sm all and appa ren tly insignificant way in which go o d m ightbe do ne. Fevers o f a deadly type are preva len t in m any parts o f yo ur co untry . Yo u will do m uch to reduce the m o rta lity from these diseases if yo u can

induce yo ur peo ple to take advan tage o f the effo rts abo u t to be m ade to popu larise the use o f quinine. I m erely m en tio n this, leaving the Superin tendentto explain m o re fully the deta ils o f the schem ewhichwill be placed befo re yo u .

Again , hundreds o f yo ur ca ttle die fro m epidem ic diseases, yet with due care

it is po ssible to m itigate the ravages o f such diseases. I sho u ld be glad fo ryo ur own sakes if yo u wo u ld co nsider whether it wo u ld no t be po ssible fo ryo u to engage the services o f qu alified veterin ary assistan ts and adopt som e

ru les fo r the segregatio n o f infected ca ttle . Here, again , individual Statesm ight be unable to do m uch . Bu t if severa l States were to com bine, theym ight be able to Suppo rt a travelling cattle docto r who co u ld go abo ut am o ngthe peo ple and teach them how to preven t and cure disease. On this po in t,a lso , the Superin tenden t will have m o re to say to yo u .

I tu rn now to the questio n o f the tribu te which yo u pay to the h perial

Go vernm en t . Yo u are a ll aware that the sum which yo u co n tribu te towardsthe co st o f the adm in istration is a very sm all part o f

the am o un t which the Go vernm ent spends in m ain tain

ing peace and in carrying o ut public wo rks in these States . The exact sum

which yo u sho u ld be requ ired to pay was fixed after anxio us co nsideratio n .

I am glad that it was decided to im po se o n ly a very light asses sm en t in o rder

tha t funds m ight be available fo r expenditu re o n public wo rks, and that yo um ight no t be fo rced to disco u rage the growth o f popu latio n by heavy im po sts .

It was gratifying to m e to learn tha t the who le o f the tribu te o f the cu rrent

year had been pa id in to the treasu ry befo re the end o f March . Yo ur Superintenden t, however, in fo rm s m e that there is still ro om fo r im pro vem en t as

regards pun ctuality o f paym en t . I rely upo n yo u to m eet his wishes in thism atter . The im po rtance o f keeping acco un ts and o f preparing estim ates o f

the reven ue which yo u expect to receive, and o f the m anner in which yo u propo se to spend it , has been im pressed o n yo u . The fo rm in which thes e os

tim ates sho u ld be prepared will be settled befo re yo u retu rn to yo u r hom es .

I lo o k to yo u to see that the sim ple requ irem ents o f the Go vernm en t in thism atter are com plied with ; and especially to take care tha t o n ly au tho risedtaxes are levied , and that carefu l assessm en t-ro lls o f each circle are com piled .

It is o f the first im po rtance that the peo ple sho u ld kn ow what they have to

Fin ancia l A ffa irs .


pay and to whom they have to pay it and tha t unautho rised exactions sho u lden tirely cease .

I wish a lso to take the o ppo rtun ity o f speaking to yo u abo u t the educatio n

o f yo ur so ns. In fo rm er days the cadets o f yo u r fam ilies were educated at

E d u ca tio n o fthe Bu rm ese Co urt . Now, I sho u ld like yo u to send yo u r

Chiefs’

So n sso ns to Ra ngo o n , where they wo u ld be properly ta ught andlo o ked after . Bu t as I understand tha t yo u are reluctan t

to do this, I will no t press it , tho ugh I m ay tell yo u tha t there are m any Shansin Ra ngo o n and elsewhere in Lower Bu rm a , an d that they are as hea lthy aso ther peo ple . However, Rango o n is a distan t place and yo u m ay well pre

fer to keep yo u r so ns nea rer to their hom es. I therefo re intend to es tablisha scho o l at Taunggyi under the eyes o f the Superin tenden t, and I expect thatm any o f yo ur so ns will be sen t to it . Here they will receive the train ingwhich they need to fit them to go vern their States In due co u rse.

One wo rd m o re an d I will pass to o ther topics. It Is n ow som e years sinceru les were issued to regu late the adm in istratio n o f crim in a l justice . These

m ics m ade as little change as po ssible in the cus

tom ary law o f the Sta tes. They m erely requ ired thatevery accused perso n sho u ld have a fair tria l and an oppo rtun ity o f de

fen ding him self, an d that ba rbaro us and excessive pun ishm ents sho u ld no t

be inflicted . I am glad to hear from yo u r Superintendent that these ru les

are in all essential po in ts properly o bserved thro ugho u t the Shari States.

The British Go vernm en t does n o t to lerate anywhere in its domin io ns theexecu tio n o f crim in als fo r petty o ffences o r the inflictio n o f cruel pena lties .

And the cessa tio n o f these practices in States far an d near, o n this side o f the

Sa lween and beyo nd , is m o st satisfacto ry , an d yo u m ust be ca refu l that itco n tin ues . I regret to lea rn tha t the pledge, which yo u gave lo ng ago , to dis

co u rage public gam ing has been but im perfectly redeem ed . Gam bling givesrise to quarrels, thefts, and m urders, an d is a fru itfu l so urce o f diso rder. I

do n o t wish to in terfere with the inn o cen t am usem en ts o f the people. Bu t

co nstan t public gam ing, which Is the curse o f these States, m ust be disco u raged

by every m ean s yo ur power, and the Go vernm en t will no t regard withfavo ur any Chief who a llows public gam ing in his State . Yo u m u st also be

ca refu l tha t, while o rder is preserved in yo ur own territo ries, yo u do n o t a ffo rd

an asylum to o u tlaws from beyo nd yo u r bo rders. Yo u m u st do yo u r bestto preven t yo ur peo ple from com m itting crim & either in fo reign territo ry o rin adjacen t districts o f the pro vince, an d yo u m ust pun ish any perso ns who

m ay com m it such o ffences. Mo reo ver, if crim in als fro m fo reign territo ry o rfrom o ther parts o f Bu rm a en ter yo u r Sta tes, yo u are respo nsible fo r theirarrest and delivery to the proper au tho rities .

Many o f yo u have been to Rango o n and have seen with yo u r own eyesm ateria l evidence o f British powwer . All o f yo u are awa re o f the ease withPerm an ence o f

which the Bu rm ese Go vernm en t was o verthrown and withB ritish Ru le

which peace and o rder were established thro ugho u t theBu rm ese Em ire . Do n o t therefo re I warn o n for o urP i Y Y

own sakes, listen to idle ta les o f the com ing o f Burm ese Princes o r o f the re

strictio n o f British power . Be assu red tha t n o scio n o f the Ho use o f Ava can

fo r a m om en t shake tha t power an d tha t treaso nable designs can resu lt on ly

Crim in a l Ju stice .

770 THE PROVINCE OF BURMAin the ruin o f those who conceive them . I was especia lly pleased with theaction o f the Mo ngpan Sawbwa , who arrested a pretender calling him self

the Teiktin Myat last yea r, and I feel confiden t that each one o f yo u wo u ld

fo llow his exam ple sho u ld any perso n raise the standard o f rebellion in yo urSta tes. I have no do ubt o f yo ur loyalty, bu t on ly wish to warn yo u tha t attem pts m ay be m ade to shake it. Yo ur presence here, and the cheerfu l a lacrity with which recent dem ands o n yo ur aid have been received , are sufi cient

evidence o f yo ur co nfidence in the go o d faith and perm anence o f the Go vemm en t in these States. Bu t m ischievo us persons m ay try to deceive yo u , and

I wish yo u to take ho m e with yo u these wo rds o f mine and to rem em ber themin case o f need .

An d nowI bid yo u farewell . To-m o rrow l return to Ra ngo o n ; and , tho ughI hope that I m ay in so m e fu ture year again preside in this durbar and m eet

yo u all o nce m o re, yet o ther parts o f this grea t pro vince claim my atten tion

and I m ay no t ha ve an o ther oppo rtun ity o f addressing yo u . However thism ay be, I wish to assure yo u that so lo ng as yo u rule yo ur States with wisdom and justice, so lo ng as yo u listen to the advice o f yo ur Superin tenden t,who has been am o ng yo u fo r so m any yea rs, and who has no wish bu t fo ryo ur welfare, so lo ng will yo u en joy the suppo rt o f the Go vernm en t , so lo ngwill yo ur ho uses stand o n firm fo undatio ns. I take lea ve o f yo u with everygo o d wish fo r yo ur pro sperity and fo r the pro sperity o f yo ur peo ple, and withco nfidence tha t yo u and they will continue to m erit the appro batio n o f tha tgracio us So vereign whom it is o ur comm o n pride and privilege to serve.

PRODUCTS OF THE SHAN STATES.

The fo llowing n o te o n the pro du cts o f the Shan States is takenfrom a paper o n

“The Pro spects o f the Shan States” read bySir Geo rge Sco tt, Superin tenden t o f the So u thernShan States, befo re the So ciety o f Arts, Lo ndo n , o n April 6,1 905 :

In the So uthern Shan Sta tes the pro ductio n o f whea t and po tatoes will belim ited o n ly by the dem and . Experim en ts have also shown tha t barley andA ricu ltu ra l

o ats can be grown , and if this is the case and o ats ca n be

P igo du cts

freely pro duced , there will be an imm ediate m arket beyo ndthe Pro vince, fo r the o ats grown in India do no t run to ear,

and are useful as fo dder rather than as pro ducing grain . It is also o bvio usthat, un til there is rapid carriage, the English fruits and vegetables whichgrow freely wherever they are plan ted , cann o t find a m arket in the plains.

Strawberries can be had fo r n ine m o n ths in the year ; in fact , the fru it o nlyceases to fo rm during the perio d o f the heavy ra in s. Very creditable peachesand apples, and figs are to be had , and the qu ality o f these will, n o do ubt,steadily im pro ve when it is profitable to attend to the cu ltivation . Num berso f the chiefs in a ll parts have plan ted o rchards and vegetable gardens, bu ta t presen t they are an in terest rather than a specu la tio n .

Oranges have a lways do ne well in certain parts o f the Shan Sta tes, and

772 THE PROVINCE OF BURMAswo rds, daggers and cho ppers, and a variety o f agricu ltural to o ls and ho use

ho ld im plem en ts . It is characteristic o f the Shan States and perhaps o f the

East generally tha t the m iners never set as blacksm iths. The blacksm iths, infact , in alm ost every case, live in their own villages at a considerable distancefrom the pits where the o re is obta ined . The principal iro n

-wo rking neighbo urho o ds are e si Mansam , where swo rds and daggers are chiefly m ade

,

and Laihka , where the things m ade are m o re fo r agricultural o r dom estic

use . In the neighbo urho o d o f the Yawnghwe Lake there was fo rm erly a co n

siderable iro n m anufacture ; in fact the State o f POD-m u , which no lo nger

has a separate existence, in Burm ese tim es pa id its tribute in the fo rm o f

swo rd blades.

Grains o f go ld are fo und in practica lly every stream in the co un try . The

sands o f the Salween are fu ll o f it, an d every yea r, in the intervals o f agricultural wo rk, parties o f Shans encam p o n the river and gather en o ugh go ld dustto have a festival in their village when they go hom e again . Many o f themdo the sam e thing in loca l stream s, pann ing o u t the go ld in the cru dest po ssibleway in sha llow ro und wo o den trays. There is, in fact , no do ubt wha tever o fthe presence o f go ld o ver very wide areas, and go ld

-bearing quartz even has

been fo und in several places. The Bu rm ese had a co nvictio n o f the existence

o f go ld in grea t quan tities in the fo rm of n uggets in the Shwe-Tham in-Cha ung,the Stream o f the Go lden Deer, in the We Sta tes, and sen t up a large arm yto o ccupy the tract. This fo rce had grea t tro uble with the Wa , and was

even tually practically ann ihila ted , witho u t even reaching the Go lden Stream .

A British party, which visited the actual spo t in 1897 , fo und no thing tangible,bu t it was o n ly there fo r an ho ur o r two , and had n o experts with it . At

presen t go ld co u ld o n ly be o bta ined by the expenditu re o f co nsiderable capi

tal , bu t it seem s n o t im po ssible that go ld po ckets , o r depo sits o f nuggets , m aybe fo und . A Bu rm ese clerk, in the co u rse o f an a ftem o o n

’

s washing and

digging in the banks o f a sm all stream , go t nearly an o unce o f go ld . Whenthis has been do ne o nce, it m ay be do ne by m any, and po ssibly in m any places .

Bu t the explo iting o f the m in eral res o u rces o f the Shan States m ust wait fo r

the ra ilway, n o less than the cu ltivatio n o f the so il, and agricu ltu re will

pro bably pro ve a m o re valu able, and certam a m o re perm an en t , asset thango ld

-m in ing.

THE ADMINISTRATION OF THE SHAN STATES .

The British Shan States have an area o f abo u t 3 u aremiles, and are, therefo re , a little larger than England and ales.

In 1887 the Shan Sta tes were first defined u nder sectio n 8

o f the Upper Bu rma Laws Act . Severa l amending No tifica

tio ns have been issu ed ; and the Shan States as defined in 1 905a re made 11 o f :

( 1 ) The o rthem Shan States, u nder the supervisio n o f the

Sn erin tenden t, No rthern Shan States.

2) The So u thern Sha n States, u nder the su ervisio n o f the

Superin tenden t and Po litical Officer, So u thern han Sta tes.


(3) The Myelat, under the su rvisio n o f the Superintenden ta nd Po litica l Officer, So u thern an States.

(4) States u nder the supervisio n o f the Commissio ner, Man

Divisio n o f Bu rma .

States u nder the supervisio n o f the Commissio n er, Saga ingDivisio n o f Bu rma .

The fo llowin tables show the area , popu latio n , revenu e, andtribu te o f the S an Sta tes

I. THE NORTHERN SHAN STATES .

f Census of lOOl . ‘ Averace cl past five years.

(Tables continued on next page. )

774 THE PROVINCE OF BURMAII. THE IIYELAT AND SOUTHERN SHAN STATES.


and by sectio n 10(2) the Shan Sta tes are excluded from the

Operatio n o f any Act n o t specially extended to them by theLocal Go vernment with the sanctio n o f the Go verno r-Gen eralo f India in Co u ncil .Befo re the passing o f the Shan Sta tes Act, 1888, the o nly way

in which en actments co u ld be extended to the Shan States was

b No tificatio n u nder sectio n 8 o f the Up!er Bu rma Laws Act.

This sectio n , which was modified by Act XI . o f 1895 so as to

provide fo r the extensio n o f enactments to a specified lo ca l areaIn a State, gave no power to mod ify any en actment to su it thecircumsta nces o f the States. Except b the applicatio n o f en actments in fo rce in o ther parts o f BritishIndia , there was n o wer

to regu late the admin istratio n o f the Shan States. The au o rityand powers o f the Chiefs and o f their oflicials were exercisedwitho u t any lega l sanctio n . Towards the end o f 1888 the ShanStates Act was assed fo r the pu o se o f placing these matterso n a mo re satis acto ry fo o ting. ThisAct came into fo rce o n thel st o f Pebru 1889 , and was su perseded in 1898 by the Bu rmaLaws Act . sectio n 1 1 o f this latter Act the civil, crim in al ,and revenu e min istratio n o f every Shan Sta te is vested in theChief o f the Sta te subject to the restrictio ns 3 ified in the

san ad , o r o rder o f appo intment , granted to him . nder the samesectio n the law to be admin istered in each State is the cu stomarylaw o f the State so far as it is in acco rdan cewith justice, equ ity,an d go o d co nscience, and n o t o ppo sed to the sprrit o f the lawin the rest o f British India . The cu stomary law m ay be mo dified by any en actment extended u nder the Bu rma Laws Act,1898, and it m ay be bro u ht in to acco rdance with justice, equ ity,and go o d co n science, an in to co nfo rmity with the spirit o f thelaw In the rest o f British India b o rders issu ed by the Lo calGo vernmen t u nder sectio n 12, su s ectio n clause (d) , o f

that Act . By the sectio n last qu o ted power to ap in t o fficersto take pa rt In the admin istratio n o f any State, an to regu latethe powers and pro ceedings o f su ch o fficers, is vested in the

Go vernmen t, and sectio n 10o f the Act en ables the Go vernmen tto mod ify any en actmen t extended to a Shan State o r to anyspecified area therein .

In the No rthern and So u thern Shan States the crimin a l andcivil as well as the reven ue admin istra tio n is vested in the Chiefs,

The N o rthern an dsubj ect to the limitatio ns la id down in

So u thern Shan Sta tes.

the1r san ads, and to restrictio ns impo sedby the extensio n o f en actmen ts and the

issu e o f o rders u nder the Shan Sta tes Act o r the Bu rma LawsAct . The cu stoma ry law o f these Sta tes has been mo dified


by No tificatio n No . 1 1 , dated the 1 9th o fNo vember, 1 890, whichspecifies the pu n ishmen ts which m ay be inflicted fo r o ffences

a in st the crimina l law, limits the inflictio n o f certa in pu n

is men ts to the mo re hein o u s o ffences, and prescribes simpleru les o f pro cedu re in crimin al cases. The Superintenden tsexercise general co n tro l o ver the admin istratio n o f crimin a lju stice , and have power to call fo r cases, and exercise widerevisio n ary powers. All crimin a l

°

u risdictio n in cases in whicheither the compla in an t o r accu sedis a Eu ro pean o r Americano r a Go vernmen t servant, o r a British subject n o t a n ativeo f a Shan State , is withdrawn from the Chiefs, and vested inthe Sn rin tendents and Assistant Superin tenden ts. In the

cases abfwe men tio ned the o rdin a ry crimin al law in fo rce inUpper Bu rma , as mo dified by the Shan States Laws and

Crimin al Ju stice Order, 1 895, Is in fo rce in these States. In

su ch cases the Su perin tendents exercise the powers o f a District Magistrate and Sessio ns Judge, and the Assistant Superin tendents the powers o f a District Magistrate, u nder sec

tio n 30and sectio n 34o f the Co de o f Crimin al Pro cedu re, 1882 .

The Superin tenden ts and Assistant Su perin tenden ts, if Eu ro peanBritish subjects, are a lso ex-ofiicio Ju stices o f the Peace in the

Sta tes. The Su perin tenden t has been specially empowered towithdraw from subo rdinate Magistrates such cases as he thinksfit . He can n ow also take co isance o f any crimin al case , andtry o r refer it to a Subo rdin ateTiagistrate fo r trial . Each Superin tendent and Assistan t Superin tendent exercises the powers o f

a Magistrate u nder the Fo reign Ju risdictio n and Extraditio nAct , 1881 , parts o f which are in fo rce in the States. The Superin tenden ts are also Marriage Registra rs under the Indian Christian Marriage Act, 1872, an d District Judges under the Administrato r-General ’s Act, 1874. In the cases in which the Su perin tenden ts an d Assistan t Superin tenden ts exercise crimin al ju risdictio n the Lieu ten an t-Go vem o r is the High Co u rt, except whereEu ropean British subjects are co ncerned . The Lieu tenan tGo vem o r also exercises certa in owers u nder the Christian Mar

riage Act . In regard to the a min istratio n o f Civil Ju stice thecu stomary law has been mo dified by Po litica l Departmen t Notificatio n No . 3, dated the 16th o fMay, 1 900, which co n fers o rigin al, appellate, and revisio nal ju risdictio n o n Superin tendents an d

Assistan t Superin tenden ts, creates lo ca l Co u rts, and prescribesa Sim le pro cedu re fo r su ch Co u rts. By a later n o tificatio nthe a min istratio n o f Civil Ju stice in Taunggyi and in the milita statio n s o f Kengti

’

rng and Fo rt Stedman is vested exclusive y in the Superin tenden t and Assistan t Su perintenden ts. In


revenue matters the Chiefs admin ister their charges acco rdingto lo ca l ru les and customs which have been modified o n ly to theextent o f limiting the power o f Chiefs to a lien ate commun allands and to gran t land to perso ns who are no t natives o f ShanSta tes. Vario us Acts and Regu latio ns were extended to the

No rthern and So u thern Shan Sta tes (except tho se situ ated easto f the Sa lween ) by sectio n 4o f the Order o f 1895, and by sub

sequen t no tificatio ns pro visio ns o f o ther enactments have beena plied to some o r a ll o f the States. The Gaming, Excise, Cattlerespass, and certa in o ther Acts have been specia lly extended

to the civil statio ns o f Taunggyi and Lashio . Ru les have beenmade fo r the levy o f thathameda in Taun i, and rules fo rTau ng i and Lashio u nder the Opium and xcise Acts . Ru lesu nder t e Opium Act have a lso been issued fo r the Myelat .In the Myelat a clo ser appro ach to the law in fo rce in o ther

parts o f Indra has been prescribed . It was represen ted that the

Th M “a tMyelat had a lways been admin istered acco rdinge yto the law in fo rce in the rest o f Upper Bu rma ,

an d it was tho u ht desirable to ma in ta in this practice . Thecrimin a l law in o rce in the Myelat is practica lly the sam e as

the law in fo rce inn

er Bu rma . In o rder that they m a haveju risdictio n in crimin matters the N gwegu nhm us and gozas

o f all the M elat States have been appo inted Mag istrates o f the

2nd class. he Myoza o f Hsa MOn Hkam and the N gwe

gu nhm u o f Pwela have been a po in te to be M istrates o f the

l st class. In the Myelat the Superin tendent an the Assistan tSuperin tenden t exercise the same crimin a l ju risdictio n as in

o ther States, except tha t their ju risdictio n extends to all crimina lcases and n o t merely to the cases in which Eu ro peans an d o thersabo ve mentio ned are co ncerned . The Assistan t Superin tendenthas been empowered to hea r a pea ls from sen tences passed byMagistrates o f the 2nd class. II o ther res ects the law in the

Myelat and the powers exercised by the fieu tenant-Go vern o r,the Superin tenden t, and the Assistan t Su perin tenden t , are thesame as in the rest o f the So u thern Shan States.

In the Shan States which are u nder the co n tro l o f the Commissio ner, Saga ing Divisio n , the law is the same as in the No rth

ern and So u thern Shan States, exceptSta tes u n der the Co n

that, instead o f the Co de o f ru les prel f ct” o m m ISS IOners

scribed byN o trficatIo n N o . 1 1 , dated the19th o f No vember, 1890, an o rder IS in fo rce restricting the owero f passing capita l sen ten ces to the Chief o f each State, an pro

vid Ing that in su ch cases the accu sed sha ll have a fa ir trial .Ju risdictio n and powers similar to tho se exercised by the Su per


WORK OF CIVIL COURTS IN THE SHAN STATES .

The fo llowing tables show the wo rk do ne by the Civil Co u rtso f the No rthern and So u thern Shan Sta tes and the Myelat inthe exercise o f their o rigin a l and appellate ju risdictio n , 1 90405 . In the Shan States u nder the co n tro l o f Comm issio nersthere were no civil cases o f impo rta nce .

STATISTICS OF ORIGINAL SUITS IN THE CIVIL COURTS OF THE

SHAN STATES, 1904—05 .

STATISTICS OP APPEALS IN THE CIVIL COURTS OF THE SHANSTATES, 1904-05.

The resu lts o f tria ls in the So u thern Shan Sta tes and the Myela t to ta l up to 52, the to ta l n um berdispo sed o f during the yea r being.

54. The two ca!

ses fo r which the resu lts are no t mm were tried inthe Co urt o f the Assistant Superin ten den t , K6n¢tun¢, and no details o f the resu lts were forwarded to


THE KARENNI STATES .

Karenn i comprises five States, and is divided in to Eastern and

Western Karen n i, the fo rmer co nsisting o f the single State o f

Kan tarawad i, the latter o f the fo u r States o f Bawlake, Kyebogyi,Nawng Pa la i, and N am m ekfin .

The area o f the co u n try is squ are miles, and the po pu latio n abo u t so u ls. The tract ls bo u nded o n the n o rth bythe Shan States, o n the east by Siam, o n the so uth by Lo werBu rma , and o n the west by mo u nta in o u s co u n try which separatesit from Bu rma pro per .

The Karenn i States are n o t part o f Bu rma . They are feu da

to ry States enjoying practical independence in their intern a ladm in istratio n , bu t subject to the au tho rity o f the Go vernmento f India in regard to their extern al relatio ns.

The relatio n between Bu rma and the Karenn i States is defined in the sanads issu ed by the Go vern o r-Genera l o f Indiain Co u ncil to the ru lers o f the States. These sanads are a lmo stiden tica l in fo rm ; and the fo llowing reprin t will serve as a genera lstatement o f the o bligatio ns and res o nsibilities o f Karenm chiefsin their feu dato ry co nnectio n with t e British Go vernmen t .

SANAD GRANTED TO SAWLAWI, MYOZ A OF KANTARAWADI,OR EASTERN KARENNI.

Whereas the Go verno r-Genera l o f India in Co uncil has been pleased torecognize yo u as Myoza o f the State o f Kan tarawadi, o r Eastern Karenni,and to perm it yo u a t any tim e to nom inate, subject to the appro val o f the

Chief Comm issio ner, a fit perso n , acco rding to Karenni usage, to be yo ursuccesso r in the Myozaship .

2 . The Chief Com m issio ner o f Burm a , with the appro va l o f the Go verno r

General o f India in Co uncil, hereby prescribes the fo llowing co nditio ns under

which yo ur nom ina tio n as Myoza o f Kantarawadi, o r Eastern Karenni, ism ade . Sho u ld yo u fail to co m ply with any o f these co nditio ns, yo u will be

liable to have yo ur powers as Myoza o f Kan tarawadi, o r Eastern Ka renni,rescinded .

3 . The co nditio ns are as fo llows .

( 1 ) Yo u sha ll pay tribu te regu larly every year . Fo r the five yea rs fro mthe l st January 1889 to the Sl st Decem ber 1893, the am o un t o f such annualtribu te is fixed a t Rs . Thereafter the am o u nt o f the tribu te will besubject to revisio n .

(2) Yo u sha ll abstain from co m m unica tio n with States in o r o u tside

British India . Sho u ld necessity arise fo r co mm unica tio n with such States,yo u sha ll address the Chief Com m issio ner thro ugh the Superintendent o fthe Sha n Sta tes.

782 THE PROVINCE OF BURMA(3) Yo u shall swept and act upo n any advice that may be given by the

Chief Co m m issio ner o f Burm a , either in respect o f the interna l a ffairs o f

Kantarawadi, o r in respect o f its rela tio ns with o ther States.

(4) Yo u shall adm inister the territo ry o fKantarawadi, o r Eastern Karenni,acco rding to the custo m o f the co untry ; yo u shall recognize the rights o f

the people and co ntinue them in the same, and o n no acco un t sha ll yo u

o ppress the people o r su ffer them in any way to be oppressed .

(5) Yo u sha ll m aintain o rder within the territo ry o f Kan tarawadi, o r

Eastern Karenn i, and keep cpen the trade ro u tes within that territo ry.

Sho u ld traders o r caravans be a tta cked within the bo undaries o f the said

territo ry, yo u sha ll pay such co m pensa tio n as the Superintendent o f the

Sha n States m ay fix.

(6) Yo u shall , if the Superintendent o f the Shan States so desires, keep an

Agent, who shall reside a t the hea dquarters o f the Superintendent, and whosha ll keep him info rm ed co ncerning the co nditio n o f the territo ry o f Kan

tarawadi, o r Eastern Karenm .

(7) In case o f a dispu te a risrng co nnected with any part o f the Sha n States,yo u shall subm it the m a tter to the Superintendent o f the Shan Sta tes and

abide by his decisio n . Sho uld any inhabita nts o f Kantarawadi, o r EasternKarenni, co m m it raids o n any place o u tside the lim its o f Kantarawadi, o rEastern Karenni, yo u sha ll pay such co mpensa tio n as the Superin tendento f the Sha n Sta tes m ay fix.

(8) If the Go vernm ent o f India wishes at any tim e to m ake a railwaythro ugh any part o f the territo ry o f Kantarawadi, o r Eastern Karenni, yo usha ll pro vide land fo r the purpo se, free o f cost, and sha ll help the Go vernm ent as m uch as po ssible .

(9 ) Opium , spiri ts , o r ferm ented liquo r, and o ther articles which are liableto du ties o f custo m s o r excise when im po rted by sea into Lower Bu rm a , o r

when pro duced in any part o f Upper Burm a to which the Regu la tio ns o f the

Go verno r-Genera l in Co u ncil apply, sha ll no t be bro ught fro m Ka n ta rawadi,o r Eastern Ka renni, into Lower Burm a , o r in to any such part as a fo resaid

o f Upper Bu rm a , except in acco rda nce with the ru les m ade by the Go vemm ent a nd o n paym ent o f such du ties as m ay be prescribed in tho se ru les .

( 10) Yo u sha ll deliver up, o n the requ isitio n o f a n o fficer o f the Go vern

m ent, a ny crim inal who takes refuge in the territo ry o f Kantarawadi, o r

Eastern Ka renni ; yo u sha ll aid o fficers o f the Go vernm ent who pu rsue

crim ina ls in to the said territo ry ; and in the event o f o ffenders fro m the said

territo ry taking refuge in a ny place beyo nd the lim its o f tha t territo ry, yo usha ll m ake a representa tio n to the Superintendent o f the Shan States .

( 1 1 ) Yo u sha ll no t exercise crim ina l ju risdictio n o ver a ny British subject ;in the event o f a ny crim ina l cha rge being bro ught against any such perso n ,

yo u sha ll m ake a representa tio n to the Superintenden t o f the Sha n Sta tes .

( 12) Yo u sha ll no t em ploy, o r reta in in the service o f yo ur Sta te, witho ut

the co nsen t o f the Chief Com m issio ner o f Burm a , a ny o ne who is no t a sub

j ect o f yo u r Sta te .


table matter is fo und, and it is this co ating which pro du ces su chexcellent rice in the n o rth , and which renders the task o f ro adm aking o ver the higher peaks so difficu lt . An immense bed o f

sha le o f great thickness appears to fo rm the backbo ne o f theCo al has been fo un d in the hills o n the west o f the Kabaw vbu t o nl in sma ll qu an tities and o f inferio r qu a lity. Thesto ne w ich cro ps up in Bu rma and is so commo n in the ShanStates appears to be rare . There is bu t little indica tio n o f vo l

can ic actio n , an d the hills seem to be u n iversa lly water-wo rn .

The Chin Hills are almo st completely co vered with fo rests,

and ,except where these are extreme y dense, the gro u nd is thickly

clo thed with vario u s kinds o f grasses. The prin ci al fo rest treesare the ash, o ak, pine, rho do dendro n , teak, lau rel, am bo o , alder,and m aple .

Altho ugh the climate o f the Chin Hills, at an elevatio n o f be

tween and feet, is temperate in character, it has no t

ro ved healthy, fo r even in the co ld seaso n ma laria and o therfevers are prevalent . This is attribu ted to the sudden cha

o f temperatu re, fo r in Janu ary, in the middle o f the day,

n

g:thermometer will re ter 140° in the su n , and at n ight and o n

the gro u nd it will f as low as 12° Fahrenheit . The seaso n s aren o t so re ar as they are in Bu rma pro per, and ra in fa lls in everymo nth 0 the year. The ra iny seaso n nerally extends fromthe beginn ing o f Ju ne to the middle o f fivem ber, bu t the ra infa ll varies co nsiderably in different parts o f the co un try .

THE CHIN PEOPLE .

The Cen su s o f 1901 gives the po pu latio n o f the Chin Hills as

fo llows

To the brief acco u n t o f the Chin s given in Chapter III . (Vo l.I . , pp

. 66 an d 67) m a be added the fo llowing paragraphs,whic

alre t

laken from T e Chin H ills by Bertram S . Carey and

H . N . u c

ADMINISTRATION OF THE CHIN HILLS 785

The Chin Hills are peo pled by m any clan s and comm unities, calling them

selves by va rio us nam es an d believing them selves to be o f distin ct and su

Divisio n o f perio r o rigin . It is eviden t, however, that all belo ng to o ne

the Chin sand the sam e, the Kuki race, which, owm g firstly to the wan to f a written langu age an d seco nd ly to the in term inable in ter

village warfare, has split up and resu lted in a Babel o f to ngues, a variety o fcu tsom s, and a diversity o f m o des o f living.

Thus Falam , the capita l o f the Shunklas, is bu t a lo ng day’s m arch fo r a

Chin from the hea rt o f the Siyin co untry, yet a bo rder villager has to be re

qu isitio ned to in terpret the wo rds o f the Siyin to

the Shunkla and vice versa , an d the appearance o f

the tribesm en differs as widely as their langu age. Thro ugho u t the vast ap

pa ren t difference in deta il o f the m ann ers and custom s o f the tribes, the m ain

Kuki cha racteristics can be un iversa lly traced and m ay be briefly en um erated

as fo llows. The slow speech, the serio us m anner, the respect fo r birth and thekn owledge o f pedigrees, the du ty o f revenge, the taste fo r and the treachero usm etho d o f warfare, the cu rse o f drin k, the virtue o f ho spita lity, the clann ishfeeling, the vice o f avarice, the filthy sta te o f the bo dy, m utua l distrust,im patience under co n tro l, the wan t o f power o f com bin atio n an d o f co n tin ued

effo rt, arrogance in victo ry, speedy disco uragem ent and panic in defeat are

co m m o n traits thro ugho u t the hills.

Physica lly the Chin Is a fine m an , ta ller an d sto u ter than his neighbo urs In

the plains o n bo th the n o rth and east, and altho ugh he falls sho rt o f the bu ildPh l

o f the Pathan , his m easurem en ts com pare m o re than faysrca

vo urablywith tho se o f the Gurkha . The m easurem en ts o f

individu a l Chins are so uneven that it is hard to strike anaverage, bu t sho u ld the natu re o f the Chin in co urse o f tim e becom e am en ableto discipline, a recru iting o fficer wo u ld have no difficu lty in en listing m en

averaging 5 feet 6 inches in height with chest m easurem ent o f 35 and ca lf

m easu rem en t o f 15 in ches. It is no uncomm on o ccu rrence to find m en 5 feet

10in ches and 5 feet 1 1 in ches in height with chest m easurem ent o f 39 in chesand with a ca lf m easurem ent o f the abn o rm a l size o f 16 inches .

Individu a l ta ll m en are fo und in the Kuki villages im m ediately so u th o f

Man ipur and am o ng the Soktes, bu t the finest bu ilt m en in the hills are the

Siyin s, Hakas, and in depen den t so u them ers.

The Siyin s, tho ugh sm a ll in statu re, are splendidly lim bed and are the

m ost even ly bu ilt tribe in the hills, tho ugh the Hakas and independent so u therners are as a who le ta ller and pro duce the fin est in dividual m en . The late

Lyen rwa o f Ko tarr and La lwe o fKlangklang are perfectly pro po rtio ned giantswith a m agn ificen t develo pm ent o f m uscle.

The wo rst bu ilt an d puniest m en in the hills are fo und amo ngst theTasho ns,who are as a who le distinctly in ferio r to the o ther tribes In physique and In

ca rrying capability . There 18 a saying in the no rth “o ne Siyin is equ al to

three Tasho ns, bu t then there are o ver 15 Tasho ns to every Siyin .

”

In the Min leda ung gro up o f villages m any o f the inhabitants are dwarfs.

In the Nom tract o f Tasho n co untry the inhabitan ts are a wretched lo t, m uchafl icted with go itre, am o ngst whom m ay be seen cretins who crawl abo u t ona ll fo urs with the pigs in the gu tters. At Dim lo in the Sokte tract lepro syhas a firm ho ld o n the inhabitants .

Chin Cha racteristics .

786 THE PROVINCE OF BURMAThe carrying capacity o f the Chin equ als that o f the Bhutia and is superio r

to tha t o f the Gurkha in asm uch as he is faster . It is no t uncomm o n to find

a m an ca rrym g'

180lbs. fo r a 12 m ile stage, andCa rry ing Capacity .

such a lo ad as 60lbs. appea rs hardly to afiect the

o rdinary pace o f the ca rrier , who will m arch 20m iles in the day.

The Chins and the so u thern Kukis o f Manipur being the sam e race, livingin the sam e class o f co un try and un der the sam e co nditio ns, are, as is to be

expected , equ ally go o d ca rriers ; bu t fo r sho rt distances neither are as fast

as the m ost sa tisfacto ry o f a ll the fo reign co o lies who have wo rked in the ChinHills, the Tunka l .

The Chin m an’

s m etho d o f carrying is o n the back, the load being a ttachedto a wo o den yo ke, which fits o n the back o f the neck and the strain relieved

by a band which passes thro ugh the ends o f the yoke and ro und the bro wo f the hea d . The wom en invariably carry their lo ads in large bam bo o and

cane baskets which rest against the sho u lder blades and which are su ppo rted

by a brow band .

Except o n the western bo rder where Whenohs and Yahows are fo un d withbea rds, the Chin is no t a hairy m an , and ha ir o n the face is seldom seen in

the no rth . In the so u th a m ustache and sm all po in ted bea rd are the m ost

that can be grown . These are o n ly affected by elderly m en , as the presence

o f ha ir o n the face is objected to by the wom en , and this slender growth isconsequen tly plucked o u t with nippers by all the yo ung m en .

The extrem e dirtiness o f the bo dy has led it to be popularly believed thatthe Chins never wash ; bu t this is a m istake, as they usua lly do so whenever

a favo urable oppo rtun ity o ccurs, such as when cro ssinga stream after the sun is well up . But having washed ,they are as dirty as ever again within a few ho urs. They

com e in perspiring fro m a jo urney and fro m the fields, sit ro und a sm oky fire,and then lie down with their faces o n the flo o r o r o n a blo ck o f wo od whichis never cleaned , and In the m o rning they are again black with swea t, so o t,

d grim e . Slaves and o thers wo rking in the fields perspire freely and the

dust gets caked o n the face an d perso n , and a week’s co llectio n m ay co a t the

bo dy befo re a favo u rable chance fo r a wash o ccu rs.

The villages in the Chin Hills m ay be divided in to three types, the village

o f the no m adic jho o m er, the village o f the pro fessio nal raider, and the per

Differen t Kin d sm anen t village o f tho se who are su fficiently powerfu l to

o f V illagesresist attack, o r who pay blackm ail to insu re imm un ityfro m ra ids o r tithes to the powerfu l In re turn fo r pro

tectio n .

The o n ly n om adic jho o m ers in the Chin Hills are Thado s subo rdin ate tothe Kanhow Chief, who reside in the heavy tim ber o n the eastern slo pes o f

the Letha range . These peo ple jho om and gro w rice,and as they have to jho o m fresh land yea rly they co nstan tly m o ve the village

-site and therefo re co n tent

them selves with living in bam bo o hu ts tha tched with grass, bam bo o lea ves,o r split bam bo o stem s, and m ake no attem pt to im pro ve the village by plan ting trees, cu tting paths o r m aking co m po un ds.

These jho o m ers fo rm an un im po rtan t comm unity in the Chin Hills, as the

Perso n a l

Un clean liness .

Jho o m ers , o r

Ta u ngya-cu tters .


pipes as befo re . The water-supply is o f comm o n in terest, and a ll assist in

the wo rk o f co nstructio n and m ain tenance o f the leads.

The village fo rtificatio ns are also a public m a tter and a ll assist in buildingup the fo rtified gates and in digging the necessary rifle trenches o utside the

village fen ce. The lie o f the co un try and thicknessV illage Defences .

o f jungle being equal, the Chin expects attack fro mbelow and no t from abo ve his village, as it is hard fo r an enem y to appro achfro m abo ve witho ut being seen , and surprise is the o ne tactic o f the Chin .

Rifle-pits flush with the gro und and hidden by growing grass and ferns bara ll paths a t a distance o f from 100yards to 2 m iles fro m the village . Theirpresence m ay he usually suspected when the gro u nd suddenly becom es o pen

and the trees and undergrowth have been rem o ved . These rifle-pits are o fteno f very co nsiderable length and never term ina te except in a nullah o r belowthe crest o f a hill , to insure if neces sary the escape o f the defenders, whom

it is im po ssible to hit u nless they show abo ve the trench when firing.

The village gate is so narrow that o n ly o ne m a n can enter at a tim e, and

to reach this gate a zigzag path and o ften a tunnel has to be en tered . At

each turn in the path and a t bo th sides o f the gate are sto ne and wo o den sun

gars and sto ckades o vergrown with briars, cactus, and tho rny bushes, whichrender entrance in face o f resistance im po ssible. Besides the ga tes, cactus

and stiff tho rn hedges, pa lisades, sto ne breastwo rks and rifle-pits surro und

and defend the village.

TRADES AND INDUSTRIES OF THE CHINS .

The Chin relies o n agricu ltu re fo r his subsistence, his cro psbeing divided in to fo u r classes, gra in , u lses, ro o ts, and vege

tables. All cu ltivatio n is do ne o n the liillside, and by man u allabo u r. Cattle a re never u sed in preparing the so il o r in bringin the cro to the village .

he stap e cro p varies acco rd in to the ra in fa ll , and a varietyo f differen t cro ps are pu t in to t e gro u nd in o rder to avo id

sta rvatio n if the staple cro p sho u ld fa il . Theo rdin ary dangers to cro ps a re plagues o f rats,

gel

ziiges o f ra in , blight, and the ravages o f bears, mo nkeys, and

ir s.

Mo st fields are partial ly terraced by tru nks o f trees and bysto ne suppo rts, the latter co n stru cted with great labo u r . Witho u t these the su rface so il and the cro ps wo u ld be washed in to thegu llies du ring the ra ins.

Un til within recen t ears it was n ecessa ry to ro ceed a rmed tothe mo re distan t fiel s, which were cu ltivated: sown , and the

cro p ga thered u nder the pro tectio n o f armed sen tries. As thescience o f Chin wa rfare is su rprise , and the mo st successfu l o fa ll tactics is to ambu sh the cu ltiva to r either go ing to o r fromo r whilst wo rking in the fields, n ine o u t o f every ten perso ns

Agricu ltu re .


who se heads were fo rmerly ca rried o ff lo st their lives in o r nea rthe fields.

The fields are n o t wo rked in commo n . Each m an has his

own fields, and each cu ltivates his own patch . The fields a re

n o t fenced , and n o o ne hesitates to sho o t strange cattle whichstray in to his fields. It is co nsidered lawfu l by the Chins tosho o t a thief caught in the act o f steal ing cro ps either by dayo r n i ht .

Thge man u factu res in the Hills fo r expo rt a re co nfined to cane

m ats, bambo o ma ts, and baskets . These a re made chiefly bythe inhabitan ts o n the slopes o f the rangesbo rdering o n Bu rma . Fo r lo ca l use, spears,

d as, axe-heads, ho es, and kn ives are manu factu red . The iro n ispro cu red from Bu rma , and the blacksmiths are fo und thro ugho u t the hills ; bu t Wu nhla in the So u thern Chin Hills is the o n lyvillage which has made its n ame famo u s fo r iro n wo rk . Themelting o f brass and telegraph wire is u n iversa lly practised,a nd a rmlets and bangles a re made b po u ring the mo lten leadin to mo u lds made o f a mixtu re o f pa dy hu sks and clay . Telegraph in su lato rs, which a re made o f steel, are mu ch prized bythe Chin s, who fashio n them in to excellen t kn ife-blades. Ra inco ats and ra in-ha ts a re made everywhere . The co at is made o u to f the ba rk o f a tree, and the hat is made o f bambo o , ba rk, anddate-palm leaves.

The Chin , a live as he is to his own interests, is no t a bo rntrader like the Bu rman , and befo re the British o ocu atio n ,

if

Tra dewe except the ba rter o f beeswax fo r sa lt, t e stapletrade o f the Hills was the ra idi

qgand ransom in o f

Bu rman captives, which bro ught to the bin , with bu t ittle

tro uble o r risk, guns, go n s, salt, iro n , and any o ther luxu ryhe desired . Mo ney ea rn ed by carrying fo r the CommissariatDepartmen t and by labo u r o n public wo rks has now taken theplace o f slaves and plunder . The rincipal u nmanu factu redexpo rts from the Hills are beeswax, t e o u tside husk o f the ear

o f Indian co rn , which is la r 1

hu sed by the Bu rmans fo r co ver

in chero o ts, cane mats, andet e ho rns o f the bu ffalo , deer, ando tfier an imals. Rhin o cero s ho rns fetch a go o d rice in Bu rma ,where they a re much u sed in com po u nd in medicines.

The principal a rticles o f the im o rt tra e are sa lt and iro n ,

which are the o n ly two things absoqu tel necessary to the Chin ,

an d what m ay be termed lu xu ries, suc as cattle, go ngs, brassan d iro n po ts , beads, o rn aments o f vario u s kinds, silk thread,co tto n yarn , pla ids, and , in times o f scarcity, rice .The In tern al trade is n o t large, and co nsists fo r the mo st part

Man u factu res .

790 THE PROVINCE OF BURMAin the exchange o f bead s fo r live sto ck, and in the co nversio n o f

guns, go ngs, and similar valu ables in to grain , when the cropso f a particu lar village have fa iled .

BRITISH OCCUPATION OF THE CHIN HILLS .

Some idea o f the u ncivilised co nditio n o f the Chin Hills prio rto the British o ccupatio n m a

ybegathered

d

fr

q‘m

khe

rom arey an uc’

sassageElias The Passage was written in 1896

Ra ids are dying o u t beca use we havedea ltwith ra iders with a very heavy hand . They will o ccasiona lly be heard o f, fo r the peo ple lo ve them, and can n o mo re beimmediately weaned from head-taking than can the Bu rmansfrom daco ity ; bu t the o ld blo o d feuds, if n o t dead, a re n ow do r

m an t, an d the cru el , relen tless rav s in to Burma are a thingo f the ast . Am o ngst themselves t e peo ple had innumerableblo o d ends, which were handed down from generatio n to gen

eratio n . Often these blo o d feuds o rigin ated in a qu arrel o verthe price o f a m itha n , the ownership o f a field, the divisio n of

inheritance, the price o f a wife . The qu arrel led to blows, theblows to blo od . The feud was then started, an d blo o d wasavenged in blo o d, o n ly to be avenged sin in the same way.

No t o n ly did the feud necessita te the sp'

ing o f the blo o d o f the

descendan ts o f the o rigin a l dispu tan ts, bu t who le villages became invo lved, and inn o cen t blo o d was as freely spilled as thato f the families a t feud . When first we came to the Chin Hills,it was no u ncommo n thing to hear o f fo rty an d fifty perso ns o f

the same village having been killed in the five previo u s yearswhilst hun ting, fishing, and cu ltivating.

“No o ne was safe : the women wo rked in the fields gu arded

by the m en ; n o o ne ever knew when ra iders from m an villagesa t feud with theirs were 1 ing a lo ng the pa ths, and pickets keptguard n ight and day o n t e appro aches to the villages.

”

The o ccupa tio n o f the Chin Hills by the British was due tothe necessity o f pro tecting the pla ins o f Bu rma from the co n

Cau se an d P ro gress o fstan t ra ids o f the Chin tribes. It was

B ritish Occu pa tio n .

fo u nd in practice tha t no thin sho rt o fcom lete o ccupatio n o f the 1113 co u ld

pro vide a remedy fo r the ra iding. The Hills were first o ccu piedIn 1888, bu t it was n o t u n til 1896 that a co nditio n o f completepeace was established thro ugho u t the co u n try . The pacifica tio nwas accomplished chiefly thro ugh two agencies, the o pen ing upo f the co u n try by means o f ro ads and bridges, and the gradu al


ABSTRACT OF THE CHIN HILLS REGULATION 1896.

[Chapter I. Title, co mm encem en t, extent, and definitio ns . Chapter II.

Laws applicable In the Chin Hills.

CHAPTER III.

III-im m AND TH EIR rownns.

5 . (1 ) Subject to any genera l o r special o rders o f the Local Go vernm ent,

the Superin tenden t m ay appo in t and rem o ve any hea dm an , and m ay define

the lo ca l lim its o f his jurisdictio n and declareAppo in tm en t “ d

wha t clan , o r village, o r bo th, shall be subjectRem o va l o f H ea dm en

(2) Where a headm an is appo in ted fo r a gro up o f villages o r clans, the

Superintendent m ay declare the extent to and the m anner in which the headm en o f the villages o r clans com po sing such gro up shall be subo rdinate tothe headm an o f the gI

‘

OUP.

(3) In m aking a declara tio n under this sectio n , the Superin tendent sha llbe gu ided as far as practicable by lo ca l custo m .

6 . ( 1 ) Every headm an sha ll, within the lo ca l lim its o f his jurisdictio n ,

have general co ntro l, acco rding to lo ca l cu sto m , o ver the clan , o r village

bo th , declared sub ect to him .

P ow ers Of H ea dm en

(2) He m ay levl

y fro m such clan o r village

any custom ary dues, an d m ay im po se o n them such pun ishm en ts as are

au tho rised by lo ca l custo m :

Pro vided tha t no barbaro us, excessive o r un usu al pun ishm ent sha ll be

immsed .

(3) He sha ll be bo und to keep the peace within the tract under his generalco n tro l ; to co m ply with a ll lawfu l o rders received fro m the Superin tendento r Assistan t Superin tenden t ; and to furn ish o n the requ isitio n o f the Superin tenden t o r an Assistant Superin tendent, o n re ceipt o f paym en t at rates to

be fixed by the Superin tenden t, supplies o f fo o d o r labo ur required by anypublic servan t .

7 . ( 1 ) A headm an m ay try, acco rding to loca l cu sto m , any perso n subjectto his genera l co ntro l, who m ay be cha rged with any o ffence o ther than an

Crim in a l Ju risd ico ffence pun ishable under sectio ns 121 to 130, sec

t io n o f H ea dm entio ns 802 to 308, sectio ns 841 to 848, sectio ns 863 to377 , sectio ns 890to 402, an d sections 488 to 440(all

inclusive) o f the Indian Pena l Co de, o r with abetm en t o f, o r attem pt to com

m it, any o f these o ffences, and m ay punish with fine in m o ney o r go o ds any

perso n fo und gu ilty by him o f any such o ffences as afo resaid .

(2) No thing in the Indian Pena l Co de o r in the Co de o f Crim in a l Pro

cedure , 1882 , shall apply to any pro ceedings o f a hea dm an acting in exe

o f the powers co n ferred by this sectio n .

8 . A headm an m ay try an d decide acco rding to lo ca l custom any dispu te

o f a civil n ature between perso ns subject to his generalco n tro l, and m ay en fo rce his decisio n in acco rda nce

with such custom .

C iv il Ju risd ictio no f H ea dm en .


CHAPTER IV .

JURISDICTION AND SPECIAL POWERS OF OFFICERS .

9 . 1 ) The Chin Hills shall constitu te a sessio ns divisio n an d a district

fo r crim inal, civil, reven ue an d general purpo ses , an d the Superintendent0

sha ll be the Ses sio ns Judge.

Chm H ills(2) As Sessio ns Judge the Superinten dent m ay

take cognisance o f any o ffen ce as a Co urt o f o rigina l

District an d S ir.

jurisdictio n witho ut the accused being comm itted

perin ten’

den t to beto him by a m agistrate fo r tria l, and , when so tak

Sessio n s Ju dge ,

ing Cognisance, shall fo llow the procedure pre

scribed by the Co de o f Crim inal Pro cedure, 1882,fo r the tria l o f warrant cases by Magistrates.

H igh Co u rt .

10. Fo r the pu rpo ses o f the Co de o f Crim in al Procedu re, 1882, the loca l Go vernm ent shall exercise the powers

o f a High Co urt .

1 1 . The lo ca l Go vernm en t m ay, by no tifica tion in the Bu rma Gazette,

p h'

h binvest any Assistant Superintenden t with all

ow ers w 1° m ay eo r any o f the powers o f a Superin tenden t underco n ferred o n A ssistan t

Su perin tenden t .

this Regu latio n , and define the loca l lim i ts o f

his jurisdiction .

12. 1 ) The Superin ten dent and every Assistant Superintenden t exercising jurisdictio n within the Chin Hills m ay try any suit o r o ther pro ceeding

o f a civil natu re between rties an one o f whom 13C iv il Ju risd ict io n .

a Chin , acco rding to sucha

proceduyie as the Lo cal

Go vernm en t m ay, by no tification in the Bu rma Gazette, prescribe , an d

(2) in the trial o f any such su it o r pro ceeding m ay exercise all o r any o f

the powers which he m ight exercise in a su it o r pro ceeding In which none o f

the pa rties is a Chin ; and

(3) In deciding any such su it o r pro ceeding shall have regard to local customand to justice, equ ity and go o d co nscience .

13. The Superin tendent m ay withdraw any civil o r

crim in a l case pending befo re a headm an o r an Assistant

Superin tenden t, and m ay either try it him self o r refer

it fo r trial to an Assistan t Superin tenden t .

14. (1 ) Subject to the co n tro l o f the Lo ca l Go v

gow er to

33308"

ernm ent , the Superin tendent m ay take ho stagesfrom , o r im po se fines in m o ney o r go o ds o n , any

w ith Crim in a ls .

clan o r village o r any part thereo f, If after m qu iryhe finds that any o f the persons belo nging to such

clan o r village have(a ) co lluded with, o r harbo ured , o r failed to take reaso nable m eans to

prevent the escape o f, any perso n accused o f, o r under sentence

o f im priso nm ent fo r, an o ffence ;

(b) suppressed o r com bined to suppress evidence in any crim inal case ;

(0) failed o r neglected to resto re sto len property tracked to their village

o r to take o n the track beyond the lim its o f their village

P ow er to w ith

d raw Cases .

THE PROVINCE OF BURMA(d) do ne any act ho stile o r unfriendly to the Go vernm en t ;(e) diso beyed the lawfu l o rders o f the Superin tendent o r o f an Assistant

Superin tendent ;(I) ta ken part in o r abetted an attack o n traders o r o ther travellers, o r

the levy o f o r attem pt to levy unautho rised dues o r to lls ; o r

(g) engaged in fighting with any o ther clan o r village.

(2) The Superin tenden t m ay o rder the who le o r any part o f a fine im po sedunder this sectio n to be given as compensatio n to any perso n to whom dam

age o r inj u ry has been ca used , dircctly o r indircctly, by the act in respect o f

which the fin e is im posed .

(3) When in pursuance o f an o rder passed under this sectio n a perso n has

received com pensatio n fo r in jury o u t o f the proceeds o f a fine, all right o fuch perso n to com pen satio n based o n the sam e inju ry sha ll be barred .

15 . When within the area o ccupied by any clan o r village a perso n is dan

us] o r fata ll wo unded b un lawfu l attack.F in es o n Tribes, Bribe ybo dy o f a

y

perso n reasznably believed toIn Case o f Mu rder in

hatheir B o u nd aries .

ve been un lawq y killed 13 fo un d , the m em berso f such clan o r village sha ll be deem ed to have

com m itted an oflence under the last fo rego ing sectio n un less they can

show tha t they(a ) had no t any Oppo rtun ity o f preventing the ofience o r arresting the

o ffender ; o r

(b) had used all reaso nable m eans to bring the o ffen der to justice.

16 . In the event o f any clan o r village acting in a m anner ho stile o r un

friendly to the Go vernm en t , the Superintendent m ay, subject to the contro l

A ct io n aga in st Dis0

:the

lLo

l

ca lGo ve

l

r

l

nm en

s, detain

th

all0

;anyaem

c

l

z

ie

hl

r

:”

o suc c an o r vi , e rt em rom e'

3 3“ t Tribe , &c .

Hills fo r life o r fo r

a

fne

y shgo

rter term , detain o r con

fisca te their pro perty, debar them fro m access into territo ry o u tside the ChinHills, and pro hibit all o r any o ther perso ns fro m en tering the area o ccupied

by such clan o r village.

17 . Every headm an who abuses any o f the powers co n ferred upo n him

b this u latio n , o r n lects to obe an rea

P

f

e

xa lty fo r Abu

se

sdhabledidgr o f the Superi‘ntendent , shall be

yliable

gbed‘

izl

rizl

el t

gf0611 13; by o rder o f the Superin tenden t to pay a fine no

t

by H eadm an .

exceeding fifty rupees, o r to be suspended o r dis

m issed fro m ofi ce .

18. When the Superintenden t is sa tisfied that a dispu te likely to cau se a

feud , breach o f the peace, o r any o ffence aflectingthe hum an bo dy o r against pro perty exists , he m ayinqu ire in to the dispute and pass such o rder as he

m ay think fit, having regard to lo cal custom and to

justice, equ ity and go o d co nscience.

19 . No new village sha ll be fo rm ed witho ut theco nsen t o f the Superintenden t, who m ay, fo r reaso ns

to be reco rded in writing, pro hibit the fo rm atio n

thereo f .

P ow er to decid e

Dispu tes likely to

lead to Feu d s .

P ow er to preven t

F o rm a tio n o f

N ew V illage .


(2) If, while a bo nd execu ted under sectio n 25 is in fo rce, the life o f any

perso n belo nging to any clan , village o r fam ily concerned is u n lawfu llytaken o r attem pted to be taken , o r the pro perty o f any such perso n isunlawfu lly attem pted to be taken , by o r with the abetment of any

perso n o r perso ns belo nging to the o ther clan , village o r fam ily, the

Superin ten dent m ay declare the bo nds o f all o r any o f the persons belo ngsing to such o ther clan , village o r fam ily and o f their su reties (if any) to be

28 . (1 ) If any perso n o rdered to execu te a bo nd fo r his go od behavio urunder sectio n 24o r sectio n 25 do es no t give the security required o n o r befo reIm priso nm en t in

the ( 18

to n wmmT

n Od

hffirwinchmm

'

tyis to

°

ven e 3 co toDefa u lt o f Secu rity .

priso n , of]

if he is already in priso n , be detained

there until such period expires, o r un til within such perio d he gives the

secu rity to the o fficer who m ade the o rder requiring it, o r to the ofi cer in

charge o f the jail in which he is detained , in which case he shall be fo rthwith discharged fro m priso n .

(2) Im priso nm ent fo r failure to give security under sectio n 24o r sectio n

25 m ay be rigo ro us o r sim ple as the cfi cer requiring the security directs incase.

29 . When any perso n has su ffered im priso nm en t fo r three yea rs fo r fa ilureto give security fo r his go od behavio u r under sectio n 24o r sectio n 25 , he shall

Length o fbe released and sha ll no t again be required to give se

Im priso nm en tcu rity un less a fres h o rder Is passed in acco rdance withthe pro visio ns o f this Regulatio n .

30. 1 ) Any perso n who has, under the pro visio n s o f section 24o r sectio n25, given secu rity, o r been im priso ned fo r failure to give security, m ay be

bro ught befo re the Superintenden t if, o n theF u rther Secu rity .

o f the period fo r which secu rity was requ ired6

33given , the Superintenden t so directs.

(2) When the Superinten den t thinks it necessary, fo r the purpo se o f pre

ven ting the co mm issio n o f any o ffence affecting the hum an bo dy o r against

pro perty, to requ ire security fo r a further perio d fro m any perso n so bro ughtbefo re him , he sha ll reco rd a pro ceeding to that effect .

(8) The proceeding m ay be fo unded o n the facts o n which the o rigin al

o rder to give secu rity was fo unded , and it sha ll n o t be neces sary to pro veany fresh facts to justify an o rder to give security fo r a fu rther period under

this sectio n ; and such subsequent o rder, if passed , shall have the sam e effect

and be enfo rced in the sam e m anner as an o rder to give security under sec

tio n 24o r sectio n 25 .

(4) No twithsta nding anything in this sectio n , n o person shall su ffer, fo r

failure to give secu rity under this chapter, im priso nm en t fo r m o re than six

years, o r, witho u t the sanctio n o f the Lo ca l Go vernm en t , fo r m o re than threeyea rs .


CHAPTER V.

SPECIAL RULES AS 10 ARMS, AMMUN ITION , OPIUM, AND FORESTS .

31 . ( 1 ) The Superin tenden t m ay fix the num ber o f firea rm s and the

qu an tity and descriptio n o f am m un itio n which m ay be po ssessed by anyclan o r village, and m ay issue licenses, either to such clan

o r village co llectively, o r to any o f the persons belo ngingthereto in dividu ally, to po ssess the firea rm s and amm un itio n

pecified in the licenses .

(2) All firearm s fo r which licenses have been issued shall be stam ped and

en tered in a register.

(3) The Superintenden t m ay grant a license to any clan o r village fo r the

m an u facture o f gu npowder.

(4) Any perso n who , no t being licensed o r n o t belo nging to any clan o r

village licensed in that behalf, po ssesses any firea rm s o r amm unition , o r who

expo rts fro m the Chin Hills any firearm s o r amm un itio n , o r who m an ufactu res

gunpowder, sha ll be pun ished , o n co nviction by a Magistrate, with im priso nm ent which m ay extend to three years, o r with fine. o r with bo th .

(5) With the previo us sanctio n o f theLo ca lGo vernm en t , the Superin tenden tm ay direct that the fo rego ing sub-sections shall n o t apply to any tract o r pa rt

o f the Chin Hills, and m aywith the like sanctio n cancel any directio n so m ade.

(6) The Superin tenden t m ay, by o rder In writing, pro hibit a ll o r any o f

the perso ns belo nging to any clan o r village fro m carrying das, spears and bowsand arro ws, o r any o f tho se weapo ns, in any tract , to be defined m the o rder,

if he Is o f o pin ion that such pro hibition is necessary to the peace o f suchtract . Such o rder shall specify the length o f tim e during which it shall re

A rm s a nd

Am m u n itio n .

(7 Who ever diso beys a prohibitio n under sub-sectio n (6) sha ll, o n co n

victio n by a Magistrate, be punished with im priso nm en t which m ay extend

to six m o n ths, o r with fine, o r with bo th .

32 No pro secu tio n under the Upper Burm a Fo rest Regulatio n , 1887 , o r

any ru le thereunder, shall be instituted against any Chin except

with the sanction in writing o f the Superin tendent.33. Who ever im po rts , cu ltivates, m anufactu res, po ssesses, sells o r ex

po rts opium , ganja , bhang o r charas in the Chin Hills, shall be punished , o nOpium

conviction by a Magistrate, with im priso nm en t which m y ex

tend to o ne year, o r with fine, o r with bo th .

34. Who ever sells fo reign ferm en ted liquo r o r spirit to any Chin sha ll beL iqu o r

pun ished , on convictio n by a Magistrate, with im priso nm en t

which m ay extend to three m on ths, o r with fine, o r with bo th.

CHAPTER VI.

RULES REGARDING TAxEs AND REALISATION o r FINES, ac.

35 . Taxes shall be levied o n a ll clans and villages at such ra tes and in

Taxes . such m anner as the loca l Go vernm en t m ay prescribe.

36. An o rder fo r the paym ent o f any fine, o r tax, o r fo r the delivery o f

798 THE PROVINCE OF BURMAany pro perty, o r fo r the perfo rm ar

f

ice o f anyzit, m ay be enfo

zced

seizure 0 any m o va e property o r c any

gag: 9;V

221)“

crops o f the perso n against whom such o rder is

m ade, o r, when the o rder is m ade against a clan o r

village o r fam ily o f Chins, o f any perso n belo nging thereto , o r (2) with thesan ctio n o f the Superintendent o r o f an Assistan t Superintenden t, by thesim ple im priso nm en t, fo r a term no t exceeding one year, o f the perso n against

whom such o rder is m ade.

[ChapterVII. Prohibitio n o f appea ls, Co ntro l and Revisio n , Power o f Lo calGo vernm en t to m ake Ru les, Pro ceedings under Regu latio n n o t to be ques

tio ned , Delegatio n o f certain powers.

Schedu le . Enactm en ts deem ed applicable to Hill Tribes ]

FINANCE AND JUSTICE .

The Chin Hills are as yet in a very backward eco n omic co n

d itio n , and they have, therefo re, practica l] n o finan cia l histo ry.

A small tribu te is levied as to en o f submissio n to

the Go vernmen t o f Bu rma , and a sma ll sum is

co llected an nu a lly as ho u se-tax. The who le sum rea lised fromthese two so u rces in the Chin Hills and in the PakOkku ChinHills du ring the o fficia l year 1904—05 was Rs . equ a l toabo u t which wo rks o u t at abo u t fifteen cents per heado f the to ta l o pu latio n o f the Hills. In the Chin Hills Rswere rea lised

)

by the sa le o f three liqu o r licenses.

The wo rk o f the Civil and Crimin a l Co u rts in the Chin Hillsis very light . In the o fficia l year 1904—05 there were in the

Civil and Crim iChin Hills o n ly 87 crimin al cases, invo lving

na l Ju stice .

1 93

firso ns, bro u ht to tria l ; and m the

PakO u Chin Ills the figu res were 27

cases and 67 perso ns. In the Civil Co u rts o f the Chin Hills222 cases were dis o sed o f du ring 1904—05, and in the CivilC o u rts o f the PakO Chin Hills 28 cases.

Taxa tio n


fo r o rders was credited to Egypt, whereas the go o ds rea lly

passed to the Un ited Kingdom an to the Co ntinent o f Eu ro pe .In reparing)

the fo llowm g acco u nt o f the trade of Bu rma , ithas of

)

co u rse een impo ssible to go beyo nd the o fficia l reco rd ;bu t it must be n o ted that whatever erro rs exist in the o fficia ltables affect almo st exclusively the figures in regard to the o

and destinatio n o f the trade, and do n o t to u ch the to ta ls o fand va lues.

AGGREGATE MARITINIE TRADE OF BURMA .

The fo llowing tables show the to ta l va lu e o f the impo rts in toand the ex o rts from Bu rma o f merchandise and treasu re in thefo reign an co asting trade, exclu sive o f Go vernmen t transactio ns,du ring the twen ty years 1886-1905 .

Fo reign trade is the trade between any po rt in Bu rma and

any po rt o u tside o f Bu rma which is n o t situ ated in India ; and

co asting trade is the trade between an po rt in Bu rma an d any

gon in India , and includes the trade tween po rts situ ated inu rma .

TOTAL VALUE OF THE IMPORTS OF MERCHANDISE AND TREASUREINTO BURMA IN THE FOREIGN AND IN THE COASTING TRADE,

EXCLUSIVE OF GOVERNMENT TRANSACTIONS.

(IN RUPEES . )

TOTAL VALUE OF THE EXPORTS OF MERCHANDISE AND TREASUREFROM BURMA IN THE FOREIGN AND IN THE COASTING TRADE,


(IN RUPEES . )

THE TRADE AND SHIPPING OF BURMA 801

TOTAL VALUE OF THE IMPORTS PLUS THE EXPORTS OF MERCHANDISE AND TREASURE IN THE FOREIGN AND IN THE COASTINGTRADE OF BURMA,


(IN RUPEES . )

From the fo rego ing tables the fo llowin facts are obta ined In

relatio n to the growth o f the maritime tra e o f Bu rma du ring thepast twen ty years.

The value o f the To tal Immg

rts plus the To ta l Exports increasedThe value o f the Fo reign ports plus the Fo reign ExportsThe value o f the Co asting Im ports plus theCo asting Expo rtsThe value o f the To tal Im portsThe value o f the To tal

po rts

The value o f the Fo reign ports

The value o f the Fo reign ExportsThe value o f the Co asting ImportsThe value o f the Co asting Exports

If we exclude treasu re from the ca lcu latio n and co nfine o u r

selves to the rivate sea-hom e trade in merchandise, we get thefo llowing resu ts :

TOTAL VALUE OF THE IMPORTS AND EXPORTS OF MERCHANDISE(EXCLUSIVE OF TREASURE) IN THE FOREIGN AND IN THE COASTING TRADE OF BURMA

,EXCLUSIVE OF GOVERNMENT TRANSAC

TIONS.

(IN RUPEES . )


From the fo rego ing table it is seen that du ring the period1886-1 905 the Fo reign impo rts o f merchandise Increased by

the Co asting im po rts o fmerchandise by 147 the Fo reignexpo rts o f merchandise by 140 and the Co asting expo rts o fmerchandise by 237The fo llowi pages deal in deta il with the vario u s bran ches

o f the trade o f u rma— the Fo reign Trade, the Co asting Trade,the Trans-fro ntier Trade, Government Transactio ns, and theImpo rt and Expo rt o f Treasu re o n private and o n Go vernmentAcco u nt— and with the particu la rs o f the articles impo rted and

expo rted and the o rigin and destin atio n o f the trade .

THE FOREIGN IMPORT TRADE .

The fo llowing ages present an an a lysis o f the Fo reign im rt

trade o f Bu rma u rm g the twenty-year period 1 886—1 905 . Ro

isto be n o ted that the figu res thro u ho u t relate to merchandiseo n ly (the va lue o f treasu re being exe nded) , and that Go vernmenttransactio ns are n o t included .

The fo llowing table represents the valu e o f impo rts o f merchandise in to Bu rma from Fo reign co u n tries, from po rts o u tside

V a lu e o f Im po rts byBritis

b

h Ir

t

i

l

r

l

iii

t

i

1}dit i

t

s impo rtan t to re

;mem er a e co u n o o Is n ocou n tries Of o n gm '

necessarily that fromwhich thril

gll

i

l

érchandise o rigin a lly came, bu t is the co u ntry from which it was shippeddirectly to Bu rma . Thu s there is n o do ubt that a co nsiderableprp-p

o rt

io n o f the impo rts from Ho lland an d Belgium comes in

re ity from Germany, and that a la rge pro po rtion o f the im o rts

from the Stra its Settlemen ts o r'

in ate in Chin a . Similar y inregard to the impo rts from the n ited States, the figu res givenoppo site the Un ited States represen t o n l merchandise shippeddirectly from Un ited States o rts to u rma , whereas It is

kn own that a large amo un t 0 American pro du cts arrives indirectly, chiefly thro ugh the Un ited Kingdom . It is impo ssible ,from any data n ow ava ilable, to make su ch adju stments in thetables as wo u ld assign to each co u ntry its true share in the

impo rt trade o f Bu rma ; and the tables must be accepted withthe reserva tio ns n o ted abo ve .


this n o twithstanding the fact that England co ntinu es to ship toBu rma a great qu antity o f merchandise o f fo reign o

The mo st n o table fact, however, disclo sed b thefi ve t

is the great increase in the direct impo rt trad); from Japan , a

fact the mo re remarkable since the figures fo r the five-yea r period1901-05 were serio u sly a ffected by the Russo-Ja anese War.

How great this effect was m ay be measu red by the act that theimpo rts from Japan fell in value from Rs . in 1 904toRs . in 1 905 .

The increase o f the direct im rt trade with Chin a is also

sign ificant ; and this in crease, t en with the increase o f directJapan ese impo rts, acco u nts fo r the comparatively slow ra te o f

increase shown by the Stra its Settlements, thro ugh which fo rmerly the

greater part o f the Chinese and Japanese impo rts

passed o n t eir way to Bu rma . In fact , the average va lu e o f theImpo rts from the Stra its Settlemen ts fo r the perio d 1901—05was less by a millio n rupees than the average fo r the period1 89 1—95 .

The classificatio n o f the impo rts o f Bu rma acco rdi to

character o f the merchandise impo rted is n o t subject to t o se

fau lts o f registratio n which detract fromthe u sefu lness o f the statistics relating to

the co u n tries o f o rigin , and the fo llowingparagra hs represent substan tia lly the character o f the impo rttrade 0 Bu rma from fo reign co u n tries direct . It is true that acompa ratively sm a ll amo u n t o f fo reign merchandise is impo rtedinto Bu rm a in the co asting trade in the fo rm o f merchandisetrans-shipped at o ne o f the po rts o f India and fo rwarded thenceto Bu rm a . These impo rts o f fo reign merchandise in the co ast

ing trade are dea lt W ith in the sectio n o f this chapterto the co asting trade . There is a fu rther impo rt o f fo reignmerchandise o n Go vernm en t acco u n t ; and this trade is dealtwith in the sectio n o f this chapter relating to Go vernmen t imo rts.pIn the o fficia l statistics published by the Go vernment o f Bu rm a

the prim ary classificatio n o f impo rts acco rd in to the charactero f the m erchandise is in to seven classes ; an d t e fo llowin sum

mary o f Table IV . , Appendix S , serves to Show the gener character o f the impo rt trade in the perio d 1 896-1 905 .

V a lu e o f Im po rts o f

P rin cipa l A rticles .


VALUE,BY CLASSES ,

OF MERCHANDISE IMPORTED INTO BURMA IN

THE FOREIGN TRADE,1896—1905.

(IN RUPEES . )

From the fo rego in table it is seen that the im o rt o f Meta lsan d Manu factu res o Meta ls has increased in v ue du ring theten yea rs 1 896-1 905 by the impo rt o f Chemicals, Drugs,an d Narco tics, by the impo rt o f Oils by the im

po rt o f Articles Manu factu red an d partly Manu factu red bythe im o rt o f Articles o f Fo od and Drink by whilst

the impo rt 0 Raw Materia l and Unmanu factu red Articles hasrema ined sta tio n a ry .

The fo llowing table shows the relative pro po rtio n to the to talva lu e o f fo reign impo rts o f each class o f fo reign impo rts

PROPORTION PER CENT. OF EACH CLASS OF FOREIGN MERCHANDISEIMPORTED INTO BURMA IN THE FOREIGN TRADE TO THE TOTALVALUE OF SUCH IMPORTS, 1896—1905.


No usefu l u se wo u ld be served b making an furtheran a lysis o n thgb

r

riS‘

is o f the abo ve bro ad clzssificatio nsyIn o rder

to ga in a clo ser view o f the character o f the fo reign impo rts of

Bu rm a the fo llowing abstract o f Table IV. , Appendix S, 18 made,in which each article o f merchandise im po rted into Bu rma inthe fo reign trade the to ta l va lu e o f which had reached Rs .

in 1905 is included . The va lue o f the articles included in the

fo llowing table represen ts o f the to tal va lu e o f m er

chand ise impo rted into Bu rma in the fo reign trade in the

ear 1905 , the rema in ing bei made up o f a large num

ber o f articles n o o ne o f which reach

t

e

l

ga va lu e o f Rs . in

1905 .

VALUE OF THE PRINCIPAL ARTICLE OF MERCHANDISE IMPORTEDINTO BURMA IN THE FOREIGN TRADE

,1896—1902 .

(IN RUPEES . )


Fu rther deta ils o f the vario us articles o f merchandise impo rtedinto Bu rma in the fo reign trade are given in Appendix S .

THE FOREIGN EXPORT TRADE .

The oflicial statistics o f the value o f e rts from Bu rm a are

made o u t in such a manner as to render t em a lmo st useless fo rthe pu rpo se o f m

V alu e o f Expo rts byCo u n tries o f Destina tio n .

pariso n Of the va lu e 0 expo rts to

the different fo re co u ntries. Thusu ntil 1904expo rts to Po rt Sa id “

fo r o rders ’

were registered as

expo rts to E t, altho ugh a lmo st the who le o f the ex

io rts were

in fact inten e fo r Eu ro pean co u ntries. How great t e changewhich was affected by the registratio n o f the true dest in a tio n o f

these expo rts via Po rt Sa id m ay be seen from the fact that whereasthe expo rts to Egypt in 1 903 were va lu ed at Rs. andtho se to Germany at Rs. the figu res fo r 1904give Egy t

o n ly Rs. and Germany Rs. In 1905 thed iscrepanc is greater still , Egypt showing Rs. and

Germany The figu res in the fo llowmg tablea re the best which a re ava ilable, bu t it mu st be n o ted that thegreater pa rt o f the expo rts from Bu rma to the Un ited Sta tesand Canada do n o t appear oppo site tho se co u ntries, as they are

no t expo rted directly to tho se co u ntries.

VALUE OF MERCHANDISE EXPORTED FROM BURMA TO FOREIGNCOUNTRIES 1886-1905.


Fu ll deta ils fo r each co u n try fo r the ear 1886 and fo r eachyea r from 1895-1 905 a re given in Tab e V . , Appendix S . No

u sefu l pu rpo se wo u ld be served by making any an a lysis o f the

growth o f expo rts to each fo reign co u n try o n the basis o f the

o rego ing figu res, since the figu res up to 1 901 credit to Eqpt

the rester a rt o f the expo rt to Eu ro pean co u n tries o ther t an

the Iln ited Ringdom , as ex la ined abo ve .

The figu res fo r Chin a an Japan , however, represent substantia lly the true expo rt to tho se co u n tries, and they deserve somen o tice . Here , as in the case o f im o rts, a great increase in the

direct trade is to be observed . he expo rts to Chin a ro se inva lu e from Rs . to Rs . in the five years 190105 ; and the va lu e o f the expo rts to Japan increased in the

same perio d from Rs . to Rs.— an increase o f

mo re than o ne hu ndred-fo ld . This en o rmo u s increase was duein rest pa rt to pu rchases o f rice in view o f the wa r with Ru ssia .

he items o f ex o rts from Bu rma in the fo reign trade presen t,n atu ra lly, no su ch

)

va riety as the items o f impo rt . It will beseen from the fo llowing tables that Riceand Teak make up mo re than 89 per cent .o f the to ta l va lu e o f expo rts in the fo reign

trade , and that no o ther single item represented in 1 905 as mu chas 4per cen t . o f the to ta l va lu e o f expo rts in the fo reign trade .

At resen t it is o n ly necessary to resen t a brief an a lysiso f t e fo reign e o rt trade as a whoqe . The fo llowing tableis an abstract o f able VI . , Appendix S

V a lu e o f Exports o f

P rin cipa l A rticles .

VALUE OF PRINCIPAL ARTICLE OF MERCHANDISE EXPORTEDFROM BURMA IN THE FOREIGN TRADE,

1886-1905 .

(IN RUPEES . )


The rate o f increase o r decrease in the va lue o f the principalarticles o f ex rt in the fo rei trade in the decade 1896-1905is shown in t e fo llowing tab e . The mo st n o table in crease isin minera l o ils. This item is made up almo st entirely o f lo ca lly

pro duced kero sene and pa rafi n wax, the expo rt o f the fo rmeraving increased from a va lu e o f Rs. in 1896 to Rs.

in 1 905 .

RATE OF INCREASE OR DECREASE IN THE VALUE OF THE PRINCIPALARTICLE OF EXPORTS FROM BURMA IN THE FOREIGN TRADE INTHE DECADE 1896-1905.

The relative im o rtance o f the va rio u s articles o f expo rt inthe fo reign trade u ring the past twenty years is shown in the

fo llowing table

PROPORTION PER CENT. OF THE VALUE OF EACH PRINCIPAL ARTICLEOF EXPORT FROM BURMA IN THE FOREIGN TRADE TO THE TOTALVALUE OF SUCH EXPORTS, 1886-1905.

812 THE PROVINCE OF BURMAwise from Indian Po rts into the Pro vince o f Bu rm a in the ofi cialyea r 1904—05 . This is a deta iled table subdividing the to talva lue o f each a rticle impo rted in to the va lues from each part o fIndia . It will be no ted that the phraseo l o f these two headings differs in this respect , that whereas t e fo rmer sa 3

“im

po rted from Indian Po rts, the latter says “ impo co ast

wise from Indian Po rts. At first sight o ne is led to suppo sethat this difference in hraseo logy has some specia l sign ificance,fo r in stance that the rst table refers to impo rts from po rts inIndia pro per, exclusive o f Bu rma , and that the latter, by theindicatio n o f the added wo rd “

co astwise , refers to impo rts fromIndia pro per an d the impo rts from o ne po rt to an o ther in Bu rma .

Reference to the to ta ls o f these two tables shows, however,that the two tables co ver the same gro u nd, and that they bo thinclude impo rts from British India pro per, from Native India ,from Fo reign India , and from po rts in Bu rma . It is difficu ltu nder these circumstances to u nderstand the object o f the difference in hraseo logy referred to . It m ay be n o ted here thatthe Ann Statement co n ta in s n o explan atio ns o f any kind,bu t co nsists sim pl o f a m ass o f tables.

The impo rt tab es No . 3 and No . 7 state that there was impo rted in to the Pro vince o f Bu rma from Indian rts merchandiseo f Indian Produ ce and Manu factu re in the o cial ear 1904—05to the va lu e o f Rs . Bu t as a matter o f act it is seenthat o f this to ta l sum shown as the value o f impo rts in to the

Pro vince Rs. represen ts the value o f go o ds impo rtedin to po rts within the Provm ce from o ther po rts within the Pro vin ce . It is clear, therefo re, that the true va lu e o f im rts o f

Indian pro duce and man ufactu res in to the Pro vin ce o f u rm a

that is, the valu e o f such impo rts in to the Pro vince from o u tsidethe Pro vince— in the year 1 904—05 was n o t Rs. but

that sum m inus Rs . that is to say, Rs.

o r abo u t per cen t . less than the figu res as given in the

ofi cia l re o rt.

The di erence between the apparent and the true impo rts inthe co asting trade is even greater if we include in o u r calcu latio n the impo rt o f fo reign merchandise in the co astin trade .

The to ta l valu e o f all merchandise impo rted in to the ro vince

o f Bu rma in the co asting trade in 1 904—05 is stated in the An

n ua l Sta temen t as Rs . bu t o f this sum Rs.

re resen t in ter-po rta l impo rts within the Pro vince . The truevalu e o f all merchandise impo rted in the co astin

gtrade was,

therefo re, Rs . o r abo u t per cent . ess than the

figu res as given in the ofi cia l repo rt .


The fo llowing table is a summary o f Table VIII Appendix S ,in which the va lu e o f merchandise, Indian an d Fo reign , in to

Bu rma in the co asting trade is given fo r eachV a l f C t

'

rm p

‘

ifrf '

rrfi: {35 yea r from 1886 to 1 905 . In this summa ry

table I have se arated the in ter o rta l tradeCo u n try Of o n gm '

o f Bu rma fro mpthe trade with In

glis , so that

the figu res show at a lance the va lu e o f merchandise actu a llyim o rted in to Bu rma from o u tside the Pro vince as well as thev u e o f the in ter-po rta l trade within the Pro vince . It will beseen from the fo llowing table that bo th as regards the impo rto f Indian pro du ce and man u factu res and the Impo rt o f fo reignmerchandise Benga l is by far the mo st impo rtan t so u rce o f su

ply in the co asting impo rt trade o f Bu rma from o u tside t ero vince, Madras coming next , fo llowed by Bombay, IndianPo rts n o t British, and Sind , in the o rder n amed .

VALUE OF MERCHANDISE IMPORTED INTO BURMA IN THE COASTING TRADE 1886-1905 .


VALUE OF MERCHANDISE IMPORTED INTO BURMA COASTING TRADE 1886-1905 (Continued) .

The fo rego ing table ca lls fo r little comment . It shows thatdu ring the past twen ty years there has been a steady increase inthe to ta l co asting trade o f Bu rma , an d that the increase has beenshared b each co u n try o f o rigin with the single exceptio n of“ Indian o rts n o t British , the trade with which is ve smallin va lue, and has rema ined a lmo st stationary in the peri u nderreview, except du ring the yea rs 1889-1894when it averagedabo u t Rs. ann u a lly . Du ring the past ten years, however, the im o rts from Indian Po rts n o t British have shown signs

o f reviva l , t o ugh still fa r below the average fo r the years 1889-94.The fo llowing table shows the in crease o f the co asting impo rt

trade du ring the ast ten yea rs, arranged acco rding to the con

tries o f o rigin . u ll deta ils fo r the twenty years 1 886-1 905 are

given in Table VIII . , Appendix S .

INCREASE IN THE VALUE OF IMPORTS INTO BURMA IN THE COASTING TRADE, 1896

-1905.


The fo llowing table is an abstract o f Table IX . , Appendix S:

VALUE OF THE PRINCIPAL ARTICLE OF INDIAN PRODUCE AND

MANUFACTURE AND OF FOREIGN MERCHANDISE IMPORTED INTOBURMA FROM INDIAN PORTS OUTSIDE THE PROVINCE DURINGTHE YEARS ENDING 31 MARCH 1901 AND 1905.


VALUE OF THE PRINCIPAL ARTICLE OF INDIAN PRODUCE AND

MANUFACTURE AND OF FOREIGN MERCHANDISE IMPORTEDINTO BURMA FROM INDIAN PORTS OUTSIDE THE PROVINCEDURING THE YEARS ENDING 31 MARCH , 1901 , AND 1905 (Continued) .

(IN RUPEES . )

It is seen from the fo rego ingatable that by far the mo st im

po rtan t article impo rted in to u rma in the co asting trade is


bags. These are used fo r packing rice . They a re madeand practica lly the who le impo rt is from Bengal.item pro visio ns, which comes next in rank, includes

bu tter, cheese , dried fru its and vegetables, and o ther a rticles offo od ; bu t the rincipal a rticles included under this head are

dried fish, salted)

and unsa lted, and ghi, which is bo iled bu tter,the u n iversa l medium o f co o kery amo ngst the natives.

The impo rt o f co tto n man u factu res is made up chiefly o f the

two items grey unbleached iece-go o ds and co lo u red, rinted , o r

dyed piece-go o ds. It will n o ted that abo u t o ne-t°

rd o f the

va lue o f the impo rt o f co tto n manu factu res represents fo reigngo ods impo rted thro ugh Indian po rts, and that abo ut two

-thirdsrepresents o o ds manu factu red In India .

Almo st t e who le o f the item tobacco is made up o f u nm anu

factu red tobacco impo rted from Bengal and Madras .

Under the head spices the mo st impo rtant item, represen tingmo re than 90per cent . o f the to ta l value, is betel-nuts. Thebetel-nu t is the fru it o f the areca pa lm, Areca catechu , and is

u sed by the Bu rmans as a masticato ry .

Under vegetable o ils the three principal items are earth-nuto il, til, o r j m j ili, and co co an u t o il. The first is a pro duct o f theearth-n u t, sometimes ca lled gro u nd-nu t, monkey-nu t, o r peanu t, and is u sed as a la

mpo il and fo r co oking and m ed icm al

pu rpo ses. Til o r j injili o'

better kn own as gingelly o il o r o il

o f sesame, is the pro du ct o f Sesam um orienta le, and it is u sed as

an article o f fo od and fo r lighting and lubricatin pu rpo ses. Theu ses o f co co anu t o il are man ifo ld , bu t it is chie y u sed fo r co o kin

pu rpo ses.

e o n l article impo rted in the co asting trade which showsa no ticeablCdecline in va lue in recen t years is manufactu res o f

silk . This decline has been steady du ring the past five years,and it is seen that the va lu e o f impo rts o f silk manu factu res hasfa llen in 1905 to less than ha lf what it was in 1 901 .

THE COASTING EXPORT TRADE .

In the fo llowin an a lysis o f the co asting expo rt trade o f Bu rm a

I have fo llowed t e same metho d as that ado pted in the case o fthe co asting impo rt trade ; that is to

game °f C°a °tm g say, I have se ersted the in ter-po rtalxpo rt Tra d e by

Co u n t D trade W ithin t e Pro vince from thery o est in a tro n .

actu a l expo rt trade to po rts in Indiao u tside the Pro vince . The remarks o n pp . 81 1 , 812, in regardto the co asting impo rt trade apply, m u tatis m u tandis, to the co ast


From the fo rego ing table it is seen that there has been a greatincrease du ring the ast twen ty years in the co asting expo rttrade o f Bu rma , and

)

that this increase has been sha red in a

greater o r less degree by each co u nt o f destin atio n .

No u sefu l pu rpo se wo u ld be served y making an clo se an alysis o f the rates o f increase, u nder each co u ntry o f estin atio n , m

the co asting expo rt trade o f Bu rma , sin ce the va lu es have beensubject to vio lent flu ctu atio ns from year to year . These flu ctu atio ns have been du e chiefly to the existence o f famin e in o ne o r

an o ther pa rt o f India and the co nsequ ent expo rt to the faminea rea o f la rge u an tities o f Bu rmese rice . The flu ctu atio ns m aybe traced in able X. , Appendix S . It sufi ces fo r the resentpu se to give o ne o r two in stances. The expo rts from u rm a

to enga l in 1896 reached a va lu e o f Rs. in 1897 the

va lu e ro se to Rs. and in the fo llow ing yea r to Rs.

and in 1899 fell to Rs. The explan atio no f these rapid flu ctu atio n s is to be fo un d in the great In dianfamine o f 1896—97 . The expo rts from Bu rma to Bombay in1895 reached a va lu e o f Rs. in 1 900the va lu e ro seto Rs . an d in the fo llowing yea r to Rs.

a nd in 1 904had fa llen to Rs . The cau se o f theseflu ctu atio n s was the Indian famin e o f 1899-1900.

Co nfin ing o u rselves to the va lue o f the to tal expo rts fromBu rma in the co asting trade to po rts o u tside the Pro vince , it isseen that the pro ressive in crease du ring the ast twen ty yearshas been from in 1886 to Ifs . in

1 896, to Rs. in 1 905, an increase o f 52 per cent.between 1886 and 1 896, and o f 140per cent . between 1896

an d 1 905 .

The fo llowin table , which is an abstract o f Table XL , Ap n

dix S , shows t e va lu e o f the principa l articles o f expo rt ro m

Bu rma in the co astin trade to po rts o u t

side the Pro vin ce . he itemised articlesrepresen t abo u t 90per cen t . o f the to ta l,

the rema in ing 10 r cen t . included u nder the item “ All o therarticles” in cludes t e who le o f the expo rt o f fo reign merchan diseand the lesser items o f Indian pro du ce an d manu factu re .

V a lu e o f E xpo rts o f

P rincipa l A rt icles .


VALUE OF THE PRINCIPAL ARTICLES OF MERCHANDISE EXPORTEDFROM BURMA IN THE COASTING TRADE To PORTS OUTSIDETHE PROVINCE, 1901 , 1905

It is seen from the abo ve table that the two fo od items, ricea nd pu lse , have fa llen o ff greatly in the past five yea rs. Thisis due to the absence o f famine co nditio ns in India pro per sincethe at famin e o f 1899-1 900.

T e mo st n o table increase is in the expo rt o f kero sene and

o ther minera l o ils, the va lu e o f which has In creased steadily and

co n tin u o u sly du ring the five years u nder review . The vio lentflu ctu atio ns to which the co asting expo rt trade is liable, fromcau ses referred to o n page 820, render u seless any attempt tomake a clo se an a lysis o f the rates o f in crease in the vario u s ar

ticles o f expo rt o r o f the relative im o rtance o f each article . It

is sufi cient to say that n o rma lly t e articles o f expo rt rangethemselves in the fo llow ing o rder o f impo rtance— rice, kero seneo il, teak, minera l o ils o ther than kero sene, stick lac, pu lse, timbero ther than teak, cu tch, blo ck tin .

M PORT AND EXPORT OF GOVERNLIENT STORES INTHE FOREIGN AND COASTING TRADES.

The va lu e o f the im o rts and expo rts o f Go vernment sto resin Bu rma is n ot inclu ed in the nera l trade statistics o f the

Province ; and the figu res which ave been given thus far inthe presen t chapter relate o n ly to transactions in the privatetrade .

822 THE PROVINCE OF BURMAThe fo llowing table is an abstract o f Table XIV . , Appendix S.

The figures a re o n ly bro ught down to 1 903 because statistics of

the impo rts an d expo rts o f Governmen t sto res in the co astingtrade are omitted from theReport on theMaritime Trade of Bu rmaand from the Ann ua l Statemen t of the Sea e Trade and

N avigatio n of Bu rma with Fo reign Countries and Ind ian Portsfo r the years 1904and 1905 .

VALUE OF THE IMPORTS AND EXPORTS OF GOVERNMENT STOREINTO AND FROM THE PROVINCE OF BURMA DURING THE YEARS

ENDING 31 MARCH, 1886-1903

It is seen from the fo rego ing table that the expo rt o f Go vemmen t sto res is a lmo st en tire

f

l

ly co nfined to the co asting trade.

This expo rt represen ts chie y the mo vemen t o f Go vernm entsto res from o ne po rt to an o ther within the Province .

The impo rt o f Go vernmen t sto res in the fo reign trade is madeu p la rgely o f materia l fo r u se b the Bu rma Go vernmen t Ra ilway, as will be seen from the fo lowing table :

VALUE OF IMPORTS OF GOVERNMENT STORE INTO BURMA IN THE

FOREIGN TRADE 1901—05.


THE TRANS-FRONTIER TRADE .

Until within recen t years the registratio n o f the trans-fro ntiertrade o f Bu rm a has been so incomplete that it is impossible tomake an accu rate estimate o f the growth o f the trade o n the

basis o f t e statistics ava ilable fo r the past twen ty years. Even at

the presen t time a co nsiderable tran s-fro n tier trade esca registratio n . The n atu re o f the cou n try a lo ng the fro ntiers0 Bu rmais such that the diflicu lty and expense o f secu ring complete registratio n o f the tran s-fro n tier trade wo u ld o u tweigh any advanwhich might be derived from a minu te sta tistical reco rd o f ecommerce .

The annu a l Report on the Tran s-frmitier Tradefu rn ishes a mass o f u sefu l and in teresting deta ils in regard totrade with the co u n tries bo rdering o n Bu rma ; and from thesere o rts the fo llowin paragraphs are compiled .

he fo llowin tabfie, which is an abstract o f Tables XV . , and

XVII . , Appen ix S , shows the directio n o f the trans-fro ntier

V am o f ih T dtrade du ring the years 1900and 1 905.

by Gim m e:m e

It will be n o ted that, in so far as traderegistratio n is co ncerned , the Shari States,

tho ugh u nder the litical co n tro l o f Bu rma , are treated as

fo reign co u ntries. he trade co vered by the fo llowin tablerepresents the go o ds registered at 28 statio ns in 1 900an at 38

statio ns in 1905 . The statio ns lie alo ng the eastern fro n tier ofthe Pro vince , from Wa ingm aw in the n o rth to Myitta in the

so u th, a lin e o f abo u t eight hu ndred miles.

VALUE OF THE IMPORTS IN THE TRANS-FRONTIER TRADE OF

BURMA DURING THE YEARS ENDING 31 MARCH,1900, 1905 .


VALUE OF THE EXPORTS IN THE TRANS-FRONTIER TRADE OF

BURMA DURING THE YEARS ENDING 31 MARCH, 1900, 1905 .

(IN Rm ms. )

It is seen from the fo rego ing table that there has been a co n

siderable in crease in the tran s-fro n tier trade o f Bu rma du ringthe past few years. Part o f this in crease is n o do u bt du e to a

clo ser registratio n o f the trade, bu t with allowance made fo rthat there still rema ins a steady

growth in the impo rts and ex

po rts o f merchandise . By far t e mo st impo rtan t branch o f

the trans-fro ntier trade is that with the Shan States ; and thereis eve reaso n to suppo se that, when the Shan States are madeaccessi le by rail , this trade will rapidly increase .

The principa l articles impo rted in to Bu rma in the trans-fro ntier

trade in 1905 were teak, live an imals, and pickled tea , and the

principa l articles expo rted in the tran s

ro u tier trade were co tto n twist and

yarn , co tto n manu factu res, an d fish.

The fo llowing table shows the va lue, u nder each principa l head,o f the im po rts an d expo rts in the trans-fro n tier trade du ring theyear endmg March 31 , 1 905 . The directio n o f the trade byco u ntries u nder each head is given in Tables XVI . and XVIIIAppendix S .

Im po rts an d Expo rts

o f P rincipa l A rticles .



VALUE OF THE PRINCIPAL ARTICLE OF MERCHANDISE IMPORTEDAND EXPORTED IN THE TRANS-FRONTIER TRADE OF BURMADURING THE YEAR ENDING 31 MARCH,

1905.

Of the impo rts the prin ci al so u rce fo r live an imals was theSo u thern Shan States an d N

iorthern Siam ; o f timber, No rthernSiam and Karen n i ; o f pickled tea an d o ther tea , the No rthemShan States ; o f lac and fru it a nd vegetables, the So u thern ShanSta tes ; a nd o f silk, Western Chin a .

The impo rt o f tim ber co nsisted a lmo st en tirely o f teak, the

figu res being fo r teak Rs. and fo r o ther kinds o f tim berRs. The impo rt o f an ima ls co nsisted chiefly o f ca ttle,the figu res being fo r ca ttle Rs. fo r ho rses Rs .

and fo r a ll o ther an ima ls Rs . In regard to the pickledtea which fo rms su ch an im o rtan t item in the list o f im po rtsthe fo llowing n o te from The u rm an : H is Life and N o tions ,

byShwa Yo e (Sir Geo rge Sco tt) , is o f in terest

“BI

'

o st o f the yo u ng peo ple, however, prime them selves withthe an ti-so po rific le

’

h t ,‘ pickled tea ,

’

as the English ca ll it,and bid defian ce to drowsin ess. This co ndimen t is as regu lara crown to a Bu rm ese din ner as cheese is to an English o ne,

and with the sam e idea , po ssibly erro neo u s in bo th cases, thatit pro m o tes digestio n . The rea ter qu an tity o f it is repa red bythe Shans and Pa lo u ngs, hil tribes o n the Chinese bo rder, andis flo ated down the river o n sm a ll bam bo o rafts to keep it m o ist .The Bu rm ese m ix it with sa lt, ga rlic, and assafm tida ,

do u se itin o il, and add a few gra in s o f millet seed . Bo th Bu rmese and

English n ames a re misleading. The leaves fo rming the basisa re n o t tho se o f the tea-tree, bu t o f a shrub which Ho oker ca lls the


NUMBER AND TONNAGE OF VESSELS ENGAGED IN THE FOREIGNTRADE OF BURMA, 1896-1m .

By reference to Table XXL, Appendix S, it will be seenthat sa iling vessels re resent an insign ificant and gradu allydecreasin pro po rtio n o the shipping o f Bu rma in the fo reigntrade . he to nn age o f sa iling vessels entered decreased from

in 1896 to in 1 905 . In the fo rmer year thesailing-vessel to nn e represen ted abo u t o ne-fifth o f the to talto nn age entered . n the latter year the propo rtio n had fallento abo u t o ne-fo rtieth .

In n atio n alit the shi pi in the fo reign trade o f Bu rma isprepo nderating y Britis he fo llowin table, which is an

abstract o f Ta le XXII . , AppendixS, shows the to nn age o f all vesselsentered in the fo reign trade du ring the

ten yea rs ending March 31 , 1905 , u nder five heads o f classifi

catio n . Fu ll deta ils o f the to nn age included u nder the head“Fo reign

”a re given in Table XXII . , Appendix S .

N a tio n a lity o f Shippingin the Fo reign Trade .


NATIONALITY or VESSELs WHICH ENTERED THE PORTS or BURMAIN THE FOREIGN TRADE, 1896

-1905 .

B reference to Table XXII . , Appendix S, it is seen thato f t e shi pin o ther than British the greater art is u nder theGerman iu stria and No rway being the o nl;i o ther co u n triesre resen ted by an annu a l to nn age exceeding fo u r tho u sand .

he fo llowm g table, which is an abstract o f Table XXIV . ,

Appendix S, gives the number and to nn age o f vessels entered

The Co a stinand cleared in the co asting trade o f Bu rma

Tra deg du ri the ten years ending March 31 , 1905 .

It wil be o bserved that the to n n age increaseddu ring the ten ea rs u nder review from to

an advance o f a o u t 58 per cent .

NUMBER AND TONNAGE OF VESSELS ENGAGED IN THE COASTINGTRADE OF BURMA, 1896

-1905.


By reference to Table XXIV. , Appendix S, it will be seenthat , altho ugh the to nnage o f sa iling vessels employed in the

co asting trade o f Bu rma is insn

gn ifican t when compared with

the to n nage o f steam vessels, it s ows a slight increase in recentyea rs.

The n atio n ality o f the shipping e aged in the co astingtrade o f Bu rma is prepo nderatingly firitish. Table XXV. ,

Appendix S, '

ves fu ll deta ils u nder.

N a tim ‘m’ '8 five hcads o f c assificatio n . It is sufliin the Co a sting Trade .

ment to po m t o u t that in a to talto nn age en tered with cargo es in the co asting trade in 1905 o f

to ns no less than to ns were u nder the British flag, to ns being fo reign and to ns being n ativecraft .

APPENDIX M .

FINANCIAL AND POSTAL STATISTICS, AND TABLES OF LOCAL

WEIGHTS AND MEASURES

Table I . Genera l Sta tem en t o f the Gross Revenue and Expenditu re o f

Bu rm a u nder the Heads Im perial, Provincial, and In

co rpo rated Local du ring the Years ending 31 March,1896-1905 .

Table II . Detailed Sta tem ent o f the Gross Revenue o f Bu rm a under eachMain Head du ring the Years ending 31 March, 1896-1905 .

Table Detailed Sta tem ent o f the Gro ss Expenditu re o f Bu rm a under

each Main Head du ring the Yea rs ending 31 March , 18961905 .

Table IV . Revenue and Expenditu re o f the Indian Po st Ofi ce Departm ent

in Bu rm a du ring the Yea rs ending 31 March, 1895-1904.

Table V . General Postal Sta tistics o f Bu rm a du ring the Yea rs ending31 March, 1885-1904.

Table VI. Indian and Bu rm eseMoney, Weights, and Measu res.


TABLE II .DETAILED STATEMENT OF THE GROSS REVENUE OF BURMA UNDER

EACH MAIN HEAD DURING THE YEARS ENDING 31 MARCH,1896

1905 .

(IN Rnrzns. )

FINANCIAL AND POSTAL STATISTICS 837

TABLE II . (Continued) .DETAILED STATEMENT OF THE GROSS REVENUE OF BURMA UNDER

EACH MAIN HEAD DURING THE YEARS ENDING 31 MARCH, 1896

1905 .

(IN RUPEES . )

838 THE PROVIN CE OF BURMA

TABLE III.

DETAILED STATEMENT OF THE GROSS EXPENDITURE OF BURMAUNDER EACH MAIN HEAD DURING THE YEARS ENDING 31

MARCH, 1896-1m .


TABLE IV .

REVENUE AND EXPENDITURE OF THE INDIAN PCBT OFFICE DE

PARTMENT IN BURMA DURING THE YEARS ENDING 31 MARCH,

1895-1904.

Af ter deducting charges fo r passenger sa vioe.

FINANCIAL AND POSTAL STATISTICS 841

TABLE V.

POSTAL STATISTICS OF BURMA DURING THE YEARS 1885-1904.

‘

ner Burm a was annexed o n January 1 , 1886 . From 1886 onwards the figu res include Upper an dLo wer urm a .


TABLE VI.

INDIAN AND BURMESE MONEY, WEIGHTS, AND MEASURES .

INDIAN MONEY.

INDIAN WEIGHTS .

BUEMEsE MEAsImEs o r CAPACITY.

Bumm er: MEASURES o r WEIGHT.

365 lbs.

1 pice o r anna .

1 arm s .

1 rupee ( l s. 4d . lBritish currency) .

1 go ld ru

1 o ld In

1

1 cro re.

1 ru ttee.

1 m asha .

1 to la .

1 chittack .

1 seer.

1 m aun d (82;

APPENDIX N .

DETAILS OF THE OPIUMREGULATIONS

The fo llowing summa ry acco u nt o f the Go vernmen t co n tro l

o f o pium in Bu rma is reprin ted from the Report of the Comm itteePhili pine Comm ission to investigate the UseTra therein . The repo rt was presented inthe o n ly impo rtant changes that have taken

lace in the system since that date a re the extensio n to UpperSu rma Of the s stem in fo rce in Lower Bu rma , and the assage

o f stringent ru es, applicable to Lower and to Upper u rma ,

fo rbidding the man u factu re Of and restricting the po ssessio n o f

mo rphia .

Account of the Opium System in Bu rma , reprinted from the Report of thePhilippine Opium Comm issio n , 1905 .

An ea rnes t and persistent effo rt has been m ade by the go vernm ent o f

Bu rm ah to pro tect the na tives o f the co u ntry against the Opium habit . The

belief prevails that the Bu rm es e are m o re likely to go to exces s than the

Chines e o r the Indians, who co nstitu te the m ajo rity o f the n on-Bu rm an

popu latio n addicted to its use. Indeed , it is stated that the Bu rm es e are

likely to go to exces s in bo th the Opium and the alcoho l vice.

An effo rt was m ade abo u t a dozen yea rs ago to prohibit the u se o f Opium

in bo th Lower and Upper Bu rm ah and the qu es tio n o f fo rbidding its im po rtatio n was co nsidered . Bu t the efl

'

o rt was no t successfu l, fo r opium was sm ug

gled in fro m all sides — by sea and by land— so that the go vernm ent abando nedprohibitio n , seeing that it was do ing no go o d .

The po licy in fo rce in Lower Bu rm ah was then changed . It was m ade

illegal fo r any Bu rm es e to sm oke o r ea t opium , u nless he was twenty-fiveyears o f age and had been registered . Only registered Bu rm ese were a llowed

to buy Opium and they co u ld buy o nly three to las at a tim e. All Bu rm es e

who co u ld prove them selves to be Opium habitués were allowed to register

up to 1893 . Since that tim e no o ne has been allowed to register. The

sta tem ents o f the applican ts fo r registratio n were co nsidered sufficient evidence

to entitle them to the privilege. Acco rding to a m o st credible witness, n o t

m o re than thirty per cent. o f the Burm es e habitu és (in Lower Bu rm ah)availed them selves o f the oppo rtu nity fo r registratio n . NO o ne except the

Bu rm es e was required to register. An individu al Of any o ther natio nalityco u ld po ssess three to las o f Opium witho u t registratio n .

The go vernm ent Opened certain sho ps fo r the sa le Of Opium , between


fo rty and fifty in Lower and Upper Bu rm ah . These sho ps were so ld byauctio n to the highest bidder . The pro prieto rs Of these shops were the o nlyperso ns who had the right to sell Opium in the centres o r districts where theirsho ps were lo cated . So m etim es these cen tres (o r shops) were thirty o r fo rtym iles apart. They pu rchased Opium from the go vernm en t at a fixed price

and so ld it to their custom ers a t any price they co u ld dem and .

The pro prieto r (o r licensee) Of a shop, having bo ught his Opium a t a fixed

ra te fro m the go vernm en t, so ld it a t any price he co u ld get to the registered

Bu rm ese o r a ny o ne else who was no t a Bu rm ese ; bu t no t m o re than a certain

num ber o f to las per hea d co u ld be so ld . Kn owing the num ber o f registere d

Bu rm ese in a district and the appro xim a te num ber o f o ther inhabita nts whou sed Opium , it was no t difficu lt to say abo u t how m uch Opium sho u ld be co n

sum ed— theo retically— at the rate o f three to las fo r each perso n au tho risedto u se it .

The go vernm en t so ld the o pium to the vendo rs, either raw o r prepa red ,

depending Upo n the dem and . Genera lly the shop licensees preferred to

buy their o pium raw and pre pare it them selves, as they fo u nd this pro cedu rem o re profitable .

This m etho d was fo u nd to be a com plete failu re, and with true Britishco u rage it was so ackn owledged to be. It was fo u nd tha t the Opium habitwas spreading. In som e places o pium was co nsidered neces sa ry to co n tro l

m a la ria . The dem and was eno rm o us, and to m eet it a n eno rm o us supplywas needed . The Opium sm oker— fo r Opium is used in Burm ah chiefly bysm oking— o ften lived a fo u r to six days’ jo u rney from the nea res t shop ; and

as he co u ld get o nly three to las a t a tim e, be frequen tly reached hom e withlittle o r no opium , o ne—ha lf to la per diem being co nsidered a fair quan tityfo r an habitué to u se (o ne to la : 180grains apo thecary approxim a tely) . Thiswas owing to the dista nce the habitué had to travel, thirty to fo rty m iles and

back, and to the diflicu lties and slowness o f transpo rtation . In m any casesalm o st the en tire tim e o f an habitu é was co nsum ed in travelling to the shOpand back .

Mo reover, the system o f registratio n was im perfect . The Bu rm ese dislikedto register and perhaps two-thirds o f the users Of Opium failed to do so ; an d

as n o registra tio n has been perm itted since 1893, the m any Bu rm ese who haveco n tracted the habit since tha t date are illegal co nsum ers o f Opium , prac

tica lly o u tlaws.

As the Chinese were allowed to buy witho u t registratio n o r license, tho ugho n ly three to las at a tim e, m any Of them bo ught this am o u nt at va rio us shopso r at vario us tim es at the sam e shop u nder fictitio us n am es , and then so ld at

higher prices to the Bu rm ese. A bu siness was thus sta rted which debauchedand im po verished the Bu rm ese and en riched the Chines e . This co u ld hardlybe co nsidered as pro tecting the Bu rm ese .

It was then determ ined to increase the num ber o f sho ps in Lower Bu rm ahto sixty and give them o u t a t a fixed fee o f from to rupees per

annum ; fo r it had been dem o nstra ted by the en o rm o us prices paid , when theshops were dispo sed o f by auctio n , tha t there was som e so u rce o f pro fit to the

pro prieto rs no t co n tem pla ted by the go vernm en t. In fact, it was fo u nd tha tthe m en who bo ught the shop m o n opo ly , bo ught a lso the m o nopo ly o f sm ug


o f Buddha being interpreted to fo rbid the use Of o pium as well as tha t o f intoxicants. As Bu ddhism co ntinues to lose its power, this feeling co n tinues

to dim inish in intensity . On the o ther hand , wherever there is a stro ngBuddhistic feeling, there is a religio us and social denunciatio n o f the opium

vice . In such places a Buddhist who sm okes Opium is classed with thieves,liars and o u tcasts ; and the term opium

-sm oker is regarded by the Bu rm ese

as the epithet liar”is by the Anglo-Saxo ns. Buddhism was o nce so stro ng

a fo rce as to keep the Bu rm ese from the use o f Opium ; bu t this fo rce becameweakened by co ntact with English influence . As a peo ple usu ally passesfro m o ne religion to ano ther thro ugh a period o f ethical diso rganisa tio ndu ring which evil influences are likely to trium ph, so the Bu rm es e, passingfro m Buddhism towards Christianity, have reached the ethica l co nditio n

in which opium , m o rphia and co caine can do the greatest harm . Unques

tio nably the governm ent is do ing all it can to fight against these vices ; and

tho ugh m isundersto od by natives and reviled by those who sho uld knowbetter, it is wo rking co nscientio usly and steadily fo r the pro tectio n o f the

Bu rm ese.

The Chines e have been known to distribu te Opium gratis am o ng the Bur

m es e in o rder to cause them to acquire the opium habit. After this has beendo ne, the Chines e sell, and generally at any figures they please. Som etim es

Bu rm ese children are thus led to co ntract the habit. This is the m ost

hideo us fea tu re o f all co nnected with the Opium habit in Bu rm ah.

To give an idea o f the abso lu te failu re o f the po licy o f registratio n , the

fo llowing is qu o ted verbatim from the testim o ny o f the Chief Magistrate

Of Rango o n : In Rango o n we have registered two tho usand Bu rm es e Opium

sm okers. In additio n to that there m ust be at least three tho usand five hundred who are no t registered , so that there are abo u t five tho usand five hundredBu rm es e who are known to use Opium . Ou t o f tha t num ber thro ugho u t thewho le city altogether o nly from eighty to ninety perso ns com e to the Opium

shops daily to pu rchase Opium ; o nly that num ber. The am o un t that o ne

perso n can pu rchase will no t last m o re than six days. It m ight last very m uch

less. Yo u can see to wha t exten t we Supply the dem and— o nly ninety perso nso u t o f five tho usand five hundred . The res t m ust get it thro ugh hawkersand in o ther ways. Thes e hawkers a re generally Chines e, who buy threeto las here, three to las there, and so o n , and then sell it to the Bu rm ese, regis

tered and u nregistered . It is sim ply a ques tio n o f co nvenience.

”As the

Opium-sm oker becom es lazy and inert, hewill n o t go to the shop, bu t waits

fo r the hawker o r pedler to bring the drug to him . And the hawkergenerally a Chines e— charges sufficien t fo r the opium bro ught to realise a handsom e profit . On the who le the system seem s to have been a failu re ; and thisis asserted by som e o f the highest autho rities in Bu rm ah, with adm irablefranknes s and bo ldness. And the Officials were engaged , at the tim e the

Comm itteewas in Bu rm ah, in endeavo u ring to fo rm u la te and pu t into practice

som e m ethod o f pro tecting the Bu rm ese against the opium habit . The

Comm ittee has no t yet been able to secu re a copy o f the laws which it ishoped will accom plish this pu rpo se ; but it is expected that they will be o n

hand by the tim e tha t this repo rt shall be subm itted to the Go verno r o f the

Philippine Islands.

DETAILS OF THE OPIUM REGULATIONS 849

The fo llowing sugges tio ns were m ade by the Chief Magistrate o f Rango o n

and seem to the Co m m ittee to be so und and wise :

(I) The go vernm en t sho u ld have com plete co n tro l o f the opium businessin all its branches. SO long as the vendo rs have co ntro l they direct the businessin to any channels they see fit .(2) The go vernm en t sho u ld m eet the rea l bo na fide dem and .

The vendo rs enco u rage sm uggling fo r their own benefit . They find hirelingsto go to jail fo r them , so that the rea l crim ina l m ay es cape punishm ent .

The go vernm ent sho u ld have su fficient shops to m eet the rea l dem and .

It was sugges ted that the exten t o f the rea l dem and m ight be disco vered byperm itting all shop licensees to have pedlers (o r fakirs) , who wo u ld go fromvillage to village and find o u t all opium

-users. This m ethod wo u ld grea tlyincrease the num ber o f shops as well as the apparent co nsum ptio n o f opium .

While the quantity o f opium co nsum ed wo u ld probably be increased , theapparent increase, due to getting an accu ra te acco unt o f all the opium co n

sum ed , wo u ld undo ubted ly subject the governm ent to criticism . At the tim e

o f the Com m ittee’

s visit to Bu rmah there seem ed to be n o lim it to the co n

sum ptio n o f Opium , as it was so easily sm uggled into the co untry .

The law o f dem and and supply exists and canno t be o vercom e. As the

Chief Magistrate said , the facts sho u ld no t be co ncea led at all .” Surely

the facts are neces sary in o rder to fo rm a so und co nclusio n , and any eflo rt

to co ncea l Or pervert facts that bea r o n so grave a ques tio n as the use o f o pium

sho u ld be m et with the stern co ndem na tio n u ttered by this witness. Thiswitnes s held that the use Of o pium is n o t so grave a m atter as som e m aintain ,

tha t the Opium -sm oker is usu ally quiet, lazy, sleepy, useless and given to pettytheft, bu t never vio lent o r a m enace to society . His evil is inflicted o n him

self and o n those dependent o n o r co nnected with him . However, the habituém ust have his Opium , o r hewill comm it any crim e to get it ; tho ugh he m ay be

perfectly gentle and harm les s after he has had his dose .

The ease with which Opium m ay be sm uggled into a cou ntry was dweltupo n . This witnes s recom m ended (a ) that the dem and fo r Opium be m et

fairly and squ arely, and (b) that an effo rt be m ade thro ugh educatio nal and

religio us influences to suppres s its use . He recom m ended incu lcating thro ughthe scho o ls a dread and co ntem pt fo r the drug, hOping thus to get an ethicalho ld upo n the yo u ng. He believed that by crea ting a stro ng feeling against

the use o f Opium it m ight ultim ately be abo lished , just as lying has been prsctically abo lished in Anglo-Saxo n scho o ls by teaching the children to ho ldlying and liars in co n tem pt. A feeling o f this so rt still exists in Upper Bu rm ahand m ight be strengthened in the way just indicated . This witness tho ughttha t if this feeling co uld again be crea ted thro ugh the scho o ls, the Opium habitwo u ld disappea r.

Ano ther witness o f high po sitio n did no t think that there was any need o f

cu ltivating a feeling against the u se o f Opium , as he believed that it was alreadysuflicien tly stro ng, o r at any rate as stro ng as such an influence co uld be .

Legisla tio n was regarded so far as a com plete failu re. There were m anycrim es against the Opium laws and m any co nvictio ns— o ften o f the wro ng

perso ns— es pecially fo r sm uggling.

The present system seems to have dim inished the sm uggling o f o pium


som ewha t . Som e Officia ls believe that it has dim inished the use o f Opium

am ong the Bu rm ese . The num ber o f shops in Burm ah is ninety-o ne at thepres en t tim e, bu t it is the inten tio n Of the go vernm ent to have m o re , witha view to m eeting the dem and , preven ting sm uggling and co ntro lling the use

m .

Raw opium co sts o ne rupee per to la , co oked Opium o ne rupee and eightannas, the prices at which it is so ld by the go vernm ent to vendo rs . The

vendo rs sell it at any price it m ay bring .

It has n o t been fo und easy to cause the vendo rs to co-Opera te with thego vernm ent ; and when they do n o t do so , their licenses are n o t renewed .

This witness believed the Chinese to be m o re inju red by opium than the

Indians. The latter, he said , u se it m o derately, as do also the Bu rm es e, the

am o u n t co nsum ed being o n ly o ne-eighth to la per diem . The yo ung Bu rm es e,

however, are inclined to u se it to exces s. The pu rpose o f the go vernm ent

is to pro tect the Bu rm ese against the vice .

One o f the m o st n o tewo rthy pu rpo ses fo r which opium is used is to du ll

the feelings o f boys while being tatto o ed . All Burm ese boys are ta tto o ed in

the m o st in tricate and artistic patterns from the knee to the waist, so that

they seem to be wearing a pair o f skin-tight tru nks . The pro cess o f ta tto o ingm ay last fo r m any days, and is usu a lly perfo rm ed while the subject is u nder

the influence Of Opium . There is danger tha t the Bu rm es e yo u th m ay co n

tract the o pium habit while u ndergo ing this pro cess . All ta tto o ers havelicenses to buy and adm inister Opium .

One witness, a physician o f large experience in Rango on , sta ted that a

very sm all pro po rtion o f the Bu rm es e u se opium , owing to a so cial and religio us

feeling against it . He fu rther said that while m o re Chines e than Bu rm ese

use it, the num ber o f the fo rm er is n o t large . He called atten tio n to the fact

that am o ng say twen ty Chinese who are physical wrecks, n o t m o re than o ne

owes his co nditio n to the use o f o pium . He sta ted that the Chin ese bo rn inthe Straits Settlem en ts, under British influence, as a ru le do no t use opium .

This view was co nfirm ed by the testim o ny Of o ther witnesses . This witnes sdid no t believe the m o derate use o f opium to have any deleterio u s effect,

m en ta lly o r m o ra lly . Its co nstipating effect, he said , som etim es pro duces

in ju rio us resu lts, such as diseases o f the liver . He tho ught that u sers o f opiuma re n o t so likely to be em ployed as no n-users.

This witness sta ted that he knew o f o ne case, a Bu rm es e, who had vo lu n

ta rily abando ned the u se o f Opium , to which he had been addicted fo r yea rs.

The Com m ittee has reaso n to believe that it questio ned perso na lly the m an

referred to ; bu t, if so , he denied tha t he had ever kn own Of an habitu e"sabando ning Opium .

Mentio n was m ade o f the fact that priso ners a re com pelled to stop the

u se o f opium o n en tering priso n and experience no perm anent ill resu lts

fro m do ing so . This witness believed tha t there was m uch m o re danger

fo r the Chines e and Bu rm ese in the growing use o f a lcoho l than in that ofopium . He co nsidered the o pium vice in Rango o n a lm ost infinitesim a l as

com pared with a lco ho l evil in Lo ndo n . The com bined use o f alcoho l andOpium appeared to this witness to be very detrim ental .

A prom inen t Parsee physician sta ted to the Comm ittee tha t abo u t five per


to lo ok down upo n its users. He sta ted that King Theebaw was Opposed to

the use o f opi

The les so ns m ost plainly taught by the failu re o f the Opium laws in Bu rm aha re :

(1 ) The inadvisability o f perm itting the vendo rs o f Opium to derive a profit

from its sa les . They sho u ld be salaried Oflicia ls, held to strict acco un t and

bo nded if necessary .

(2) The im po ssibility o f keeping a people o r class from u sing o r ObtainingOpium when an o ther peo ple o r class in juxtapo sitio n to it is perm itted to use

o r Obta in the drug.

EXTRACTS FROM THE REPORTS ON THE ADMINISTRATIONOF BURMA , DEALING WITH RECENT CHANGES IN

THE OPIUM SYSTEM .

From the Report of 1902-03.

The reco rd Of the adm inistra tio n Of the Opium excise was o f m o re thano rdinary interest, as certain im po rta n t changes therein were intro duced intoLowerBu rm a during the yea ru nderreview . In acco rdancewith the ru les u nderthe Opium Act Of 1878, no Bu rm ans, o ther than perso ns in Lower Bu rm a,

who have registered them selves as Opium co nsum ers, a re perm itted to po sses s

Opium . It had fo r som e yea rs past been the general opinio n tha t the re

strictive po licy was failing, owing to the large am o u nt o f co n traband Opium

which was sm uggled into the co untry and which was obtainable alike by theno n-registered and registered Opium co nsum ers. The m easu res adopted in

1893 fo r res tricting the co nsum ptio n o f Opium by Bu rm ans in Lower Bu rm ato perso ns then o ver 25 yea rs Of age, who cam e fo rward and registered themselves as habitu a l co nsum ers Of the drug, had pro ved ineffectual , pa rtly owingto defective registra tio n and partly because the reduced num ber Of shopswas insuflicien t to afl

'

o rd reaso nable facility Of supply . In o rder, if po ssible,to kill the illicit tra ffic, and render effective the po licy o f pro hibitio n , a changein m easu res invo lving an increase in the num ber o f licensed shops, directsupervisio n o ver the sa les from these shops and co nsiderable additio ns, am o un t

ing to re o rganisa tio n , in the excise staff, was intro duced in to Lower Bu rm a ;

and sim ilar m easu res have been sanctio ned fo r Upper Bu rm a and will be

intro duced from the l st April 1904. The num ber o f shops in Lower Bu rm a

was increased from 26 to 60; the right to sellwas given to selected vendo rs at

a fixed fee o f Rs . in place o f being dispo sed o f by auctio n to the highestbidder ; sales were perm itted o n ly between fixed ho urs and u nder the eye o f a

Residen t Excise Officer ; the profit Of the vendo r was regu lated by the difl'

er

ence between the fixed who lesa le price a t which Opium was issued fro m the

Go vernm ent treasu ry and the fixed price a t which he was bo u nd to retail it ;a fu rther Oppo rtu nity was given to Bu rm ans who had failed to register themselves in 1893—94; and a m uch la rger preven tive sta ff was entertained . The

abo litio n o f the system o f auctio ning the right o f reta il vend and the substi

tu tio n o f selected vendo rs at a sm all fixed fee resu lted in a decrease o f m o re

DETAILS OF THE OPIUM REGULATIONS 853

than 16 lakhs in license fees, bu t this was co un terbalanced o r nea rly so byan increase from seers to seers in issu es o f Go vernm ent Opium ,

and by the enhancem en t o f the price a t which Opium was supplied to the

licensee in LowerBu rm a fro m Rs . 33 to Rs . 60a seer in m o st cases . Financiallythe net res u lt o f the change in the system , exclu ding receipts fro m co nfiscated

opium , was a decrea se in revenu e receipts Of Rs .

The resu lts Of the new m easu res, in so far as they can be ju dged from the

first yea r’s wo rking, have been carefully watched and co nsidered . Brieflysum m arised , the co nclusio ns at which it has been po ssible to arrive are thata distinct check has been given to the co n traband trade owing to the dis

placem en t o f illicit Opium by Go vernm en t Opium so ld to au tho rised co nsum ers

from the licensed sho ps, bu t tha t the m easu res have n o t been a ltogether suc

cessful in restricting co nsum ptio n , and in keeping o pium o u t o f the hands o f

no n-registered Burm ans. The system has no t, however, been in fo rce fo r a

suflicient length Of tim e to perm it o f a decided Opinion being fo rm ed as to its

success o r failure .

From the Repo rt of 1 903—04.

The arrangem ents described in last year’s Repo rt co ntinued in fo rce withsom e m o dificatio ns in detail . The vendo rs

’

profits in som e o f the larger

sho ps had been excessive, and these were reduced by raising the fee and the

who les a le rate per seer . The num ber o f sho ps was further increased by 31 .

In last yea r’s Repo rt it was seen that the increase in receipts from du ty underthe new schem e was ba lanced by a lo ss in license fees, while there was a largeincrease in expenditure owing to the strengthening Of the staff. The sa les o f

o pium have now further in creased to so large an extent tha t the net reven ue,

even if the who le co st o f the excise establishmm t is debited to o pium , far

exceeds tha t under the Old system . The sa les ro se fro m seers to

in the first yea r Of the new schem e and now show a fu rther rise to

This resu lt has been Obtained m ainly by the destructio n o f the trade in co n

traband o pium , thro ugh the lowering Of the reta il price, the increase in the

num ber o f shops, the better supervisio n Of the vendo rs, and the activity shownby a better pa id and m o re efi cient preventive staff .

While it is true that the system has failed to preven t the hawking abo u tthe co u ntry o f the three to la packets bo ught at sho ps, o r to keep the drugaway from the Burm an who gets it thro ugh a perso n en titled to buy, the general

o pinio n is that the am o u n t o f o pium co nsum ed in the Pro vince has no t in

creased , and tha t the large profits shown in the retu rns ha ve been Obtained ,no t by the spread Of the Opium habit, bu t at the expense o f the sm uggler.

The co ntraband trade has no t been destroyed , bu t it has certa inly been decreased a nd in som e districts bro ken up . It is n ow pro po sed to reduce the

o ppo rtu nities fo r petty hawking Of Go vernm ent o pium by directing Residen tExcise Ofi cers to prevent sa les to individu als in excess o f their pro bable co n

sum ptio n o r m eans o f purchase . This will tend to check the practice Of buyingo n beha lf o f u nregistered Burm ans, bu t it is imwssible a ltogether to preven tthis, and no sa tisfacto ry m easures have so far been suggested fo r the exclusio n

o f Burm ans fro m Opium dens where they are taught the habit.


From the Report of 1904—05 .

A decline o f o ver a lakh in the receipts from license fees was the result

o f the extensio n to Upper Burm a o f the system o f vend which has been info rce in the Lower Pro vince since 1902, bu t the sim u lta neo us enha ncem ent Of

the who lesa le price o f excise Opium from Rs . 33 to Rs . 60, with higher o r lowerprices in certa in districts , pro duced an increased reven ue o f abo ut Rs .

while the financia l success o f the inno vatio n m ay be anticipa ted fro m the fact

tha t in Lo wer Burm a the receipts fro m duty o n excise and fo reign opium ro se

fro m Rs . to Rs . as the system developed . Pa rt o f thisincrease is to be attributed to the enhanced price a t which o pium was issued

from the treasury in som e districts, but tho ugh, towa rds the end o f 1904,reta il sales were restricted to an am o un t ca lculated o n the co nsum er

’

s m eans o r

capacity Of co nsum ptio n , the issues o f o pium to the sho ps in Lower Bu rm a

exceeded by seers the qu antity issued in the previo us yea r, and in o nlyo ne district was less o pium drawn from the treasu ry in co nsequence o f the

restrictio n . The abo litio n Of the a uctio n system was acco m panied by an

increase o f eight in the num ber o f sho ps in Upper Burm a where the o pium

habit is practica lly co nfined to no n-Burm ans . The restrictio ns o n individual

pu rchases were designed to suppress the hawking o f illicit Opium which hadbeco m e very preva lent under the new system , and the increasing u se o f co caine

necessitated the issue o f a no tificatio n declaring it to be an in to xica ting drugand pro hibiting its po ssessio n except fo r m edical pu rpo ses . Pro po sa ls fo rthe better regu latio n o f the sale and po ssessio n Of m o rphia were also u nder

co nsidera tio n (see sectio n III. Of this Appendix) .

RULES FOR THE MANUFACTURE , POSSESSION . AND SALE OFMORPHIA IN BURMA , DATED 19TH SEPTEMBER 1905 .

The fo llowing is a sum m ary o f the new ru les in regard to the m anu factu re,

po ssessio n , and sa le o f m o rphia in Bu rm a

( 1 ) The m anufacture o f m o rphia in Burm a and the use o f m o rphia

m anu factured in India are fo rbidden . The pro hibitio n against

m an u factu re do es no t prevent a perso n du ly au tho rised to po ssessm o rphia from m aking it into vario us m ixtures any m o re than thepro hibitio n o f the m anu facture o f opium bars the preparatio n Of

raw o pium fo r sm o king .

(2) Medical . practitio ners as defined in Ru le 1 (xiii) o f the Opium Ru les

po ssess the sam e freedo m o f po ssessing, im po rting, dispensing and

selling m o rphia fo r the purpo ses Of their pro fessio n as hitherto ,

bu t they m ay no t m anu facture m o rphia prepa re the drugfrom the poppy) .

(3) Under Ru le 47A . , a license to im po rt m o rphia into Bu rm a who lesa lewill be granted to a single chem ist in Ra ngo o n and im po rta tio n

o therwise than by this chem ist, by Go vernm en t, and by m edical

practitio ners is pro hibited .

APPENDIX 0.

DETAILS OF LAND REVENUESETTLEMENT IN LOWER

BURMA


( l ) a co m plete su rvey Of all lands(2) registra tio n o f all cultiva to rs o f land , with specifica tio n o f their

vario us interes ts un der the law ;

(3) an equitable asses sm en t o f the lan d revenue o n so un d prin ciples

and o n an un ifo rm system ;

(4) pim ctual registratio n o f a ll transfers o f land , and Of a ll changes in

CHAPTER I.

DEMARCATION OF LANDS PRELIMINARY TO SURVEY .

The o peratio ns of dem arca tio n are lega lised by Act NO . V Of 1880(Bu rm a

Bo rm daries Act) an d by the ru les issued un der tha t Act , which ha ve the fo rceo f law . Deta iled instructio ns fo r the better ca rrying o u t o f the ru les ha vebeen issued .

2 . This pa rt o f the wo rk sho u ld be taken In han d a seaso n in advance o f

the su rvey. Much o f it ca n be com pleted befo re the rains set in ; but the

dem arca tio n com pleted during the dry wea ther sho u ld be perio dically inspected du ring the ra in s in o rder tha t the in juries do ne to bo rm da rym arks by flo o ds m ay be rem edied in go o d tim e and the vegeta tio n ,

which springs up so rapidly during the rain and o bliterates the clea rings,

kept down .

3 . The dem a rca tio n will be carried o ut by a Dem arca tio n Ofi cer under

the supervisio n o f the Bo undary Ofi cer, who sho u ld check po rtio ns o f the

wo rk in the different circles to ascertain tha t it is accurately ca rried o ut.

Prelim in ary to and du ring su rvey, the Bo unda ry Ofi cer will genera lly beeither the Depu ty Comm issio ner Of the district o r the Subdivisio nal Ofi cero r so m e o ther Oflicer with special lo ca l kn owledge . After the su rvey has beencom pleted , the du ties o f the Bo undary Officer will devo lve o n the Settlem en t

Officer .

4. The thuggi* sho u ld be the Dem arca tio n Ofi cer

’

s m ain instrum ent in

ca rrying o u t this part o f the wo rk . He kn ows the peo ple, has so m e kn owledge o f the co un try, an d can , genera lly speaking, get the peo ple to com e o ut

and help him . Each thuggi sho u ld , therefo re, be the dem a rca to r Of the

lewins in his circle, un less fo un d inco m peten t, in which case a substitute, tobe pa id by him , sho u ld be appo in ted .

5 . The wo rk o f dem arca tio n is n o t at presen t likely to be beset with m anydifficu lties, except tho se arising fro m the dense vegeta tio n and co nfiguration

o f the co un try . Bo un dary dispu tes, properly so ca lled , cann o t Often o ccur,

beca use, except in the case Of waste lan d gran ts m ade under the o ld ru les?the prin cipal classes Of bo undaries which the Dem arcatio n Ofi cer has todem arca te are n o t the subject Of private rights o f pro perty .

6 . The dem arca tio n sho u ld be carried o u t acco rding to the ru les and

directio ns given un der the Burm a Bo un daries Act .

Village headm an .

t Arakan Waste Land Ru l 1839—41 .

Pe Waste La nd Ru les, 1 3-65R fo r the Sale o f Waste Lands. 1863.

LAND REVENUE SETTLEMENT 861

CHAPTER H .

7 . The su rvey which is to precede settlem en t, an d upo n which the Opera

tio ns o f settlem en t are to be based , is execu ted at presen t by pro fes sion alsurveyo rs un der the superin tendence o f an Officer directly subo rdinate to theSu rveyo r-Genera l o f In dia .

8 . The survey, therefo re (which in clu des prepa ra tio n Of m aps) , is n o t o ne

o f the Settlem en t Oflicer’

s du ties, and he is n o t in any way respo nsible fo r ito r co ncerned with its m an agem en t . At the sam e tim e there is necessarilya clo se co nn ectio n between the Depu ty Superintenden t Of Cadastral Su rveyan d the Settlem en t Ofi cer . Each is n atura lly in terested in the Operatio ns o f

the o ther , an d the in terdepen den ce o f the two is highly im po rtan t . The fo l

lowing paragraphs are intended rather to indica te the gen era l character o f

the relatio ns between the two departm en ts than to lay down fo rm al instruc

tio ns.

9 . The Settlem en t Officer sho u ld , after co nsu ltatio n with the DeputySuperin tenden t Of Cadastra l Su rvey, determ ine which tract is to be surveyedin the fo llowing seaso n . As a general ru le the su rvey sho uld pro ceed ino rder o f co ntigu o us circles .

10. The Deputy Superintenden t o f Survey has to lo o k to the Bo unda ryOfficer fo r so lu tio n Of m o st o f his dem arca tio n difi cu lties. N0 rules , how

ever precise an d deta iled , can ever insu re perfect resu lts . Even after de

m arcatio n has been carried o u t acco rding to the ru les the pro fessional Su r

veyo rs are likely to fin d difficu lties fro m tim e to tim e, which will necessitatereferences to the Bo unda ry Officer. Bo u ndary-po sts will o ccasio nally befOim d to ha ve been rem o ved ; jungle will now and then be fo un d n o t cleared ;

areas Of kwin s newly la id o ut will be o ccasio na lly fo un d inco nven ien tly largeo r inconvenien tly sm all ; garden and o rchard lands m ay be fo un d so im per

fectly m a rked o ff o r enclo sed as to need o rders from the Bo undary Ofi cer

to ha ve the bo undaries m arked Off , an d so o n . A rapid dispo sa l o f all suchm a tters will greatly facilitate survey wo rk .

1 1 . The Su rvey Departm en t m ake a plan o f ea ch Irwin . The area o f

co untry to be su rveyed is first divided in to grea t blo cks o r m ain circuits, the

lim its o f which are generally co nnected with Grea t Trigo nom etrica l Surveysta tio ns. These m a in circu its are subdivided in to m in o r circu its fo rm ed o n

the sam e principle. The co untry having been thus divided in to a series Of

larger and sm aller po lygons, the area o f each la rger po lygo n and the areas

o f its included sm aller po lygo ns are independen tly ca lcu lated , and the resu lts

pro ved by the to tal area o f the latter agreeing with tha t o f the fo rm er. Fro mthe sm a ller po lygons the Su rveyo r next pro ceeds to plo t skeleto n plan s o f the

lewins. These plans are han ded o ver to the Field Surveyo rs, who , with planetable and cha in , fill in a ll the in terio r details and tu rn o u t a plan o f the kwin

showing every existing bo undary, bo th n atu ra l and artificial . The com pu

ta tio n o f the n um ero us in terio r areas is a separate pro cess wo rked o u t bya special sta ff. The to ta l o f these in terio r areas m ust agree with the area

o f the kwin po lygo n obtained by the m a them atica l pro cess.


12 . The po ssible am o unt Of erro r in the po sitio n o r area Of any lewin is

reduced to a m in im um by the prelim ina ry co nstructio n Of m a in and m in o r

circu its, o f which the geographica l po sitio n is gu aran teed by their being co n

nected with grea t Trigo no m etrica l sta tio ns . The prin ciple co nsists in wo rking down fro m the grea ter to the less, the greater being the m a in circu it,

a po lygo n o f which the area is ascerta ined with scientific precisio n , the less

being the kwin and its in terio r divisio ns. Areas are readily checked , erro rs

easily detected an d rectified , when the difi cu lties o f the grea t exterio r bo undaries and the po ssible m argin o f in terna l erro rs are o verco m e .

13. The Settlem en t Officer lo oks to the Su rvey Oflicer fo r tho ro ughly accurate sta tistics Of bo unda ry an d a rea . He has to depend upo n these : theya re a t the ro o t o f his wo rk . While, therefo re, neither qu a lified no r au tho rised to exercise any genera l check o n the deta iled wo rk o f the survey, he sho u ldbe a lways o n the watch fo r in accu racies, an d repo rt them at o n ce to the

Depu ty Superin tenden t . The la tter o flicer canno t ju dge pro perly o f the

qua lity o f the wo rk do ne by his sta ff un less the Settlem en t Ofi cer, who sedu ties give him frequen t o ppo rtun ities Of testing it, freely comm un ica tes to

him the resu lts o f his Observatio ns.

14. The Su rvey Departm en t is requ ired to supply to the Settlem en t Oflicer,o n o r befo re the l st No vem ber o f each yea r, han d-m ade tracings Of the plan

o f ea ch kwin su rveyed during the past seaso n , a lo ng with a statem en t showingthe exa ct a rea , in acres and decim a ls o f an acre, o f every divisio n Of land

shown under a sepa ra te n um ber o n the m ap . During the reco rd and in

spectio n wo rk which the Settlem en t Officer has to un dertake In the succeed

ing seaso n , he will have the cu ltivato rs co nstan tly befo re him , bo th in the field

an d In the cam p, and erro rs in field bo undaries o r areas will very so o n co m e

to light . These will be en tered by the Settlem en t C flicer in the erra ta sta te

m en ts fo r ea ch kwin . Where there is a revisio n su rvey sim u lta neo us withsettlem en t, the traces o f lewins In which serio us o r num ero us erro rs a re fo und

will be m ade o ver with their erra ta sta tem en ts to the Revisio n Survey fo rco rrectio n . Where there is n o sim u ltaneo us Revisio n Su rvey, an d in lewins

in which the erro rs a re few and im m aterial, the erra ta sta tem en ts will be

a tta ched to the traces and depo sited a t the end o f the yea r in the Supplem en ta ry Survey o flice so as to be co rrected the yea r after settlem en t .

N ote.

— The Revisio n Survey co nsists Of a party detached from the cam p o f the

Depu ty Superintendent Of Survey to co rrect erro rs in the traces during the seaso n

Of settlem en t .

15 . Besides kwin m aps, the Depu ty Superin tenden t Of Survey sho u ld sup

ply the Settlem en t Officer, o n o r befo re the 15th Octo ber, with a two -inchto pographica l m ap o f the en tire tract cadastra lly su rveyed du ring the sea so n ,

showing the kwin divisio ns and chief physica l fea tu res. This to pographicalm ap sho u ld be the Settlem en t Officer

’

3 vade m ecum . He sho u ld never be

witho u t it . The principles o n which he is requ ired to pro ceed in his wo rko f assessm en t an d the practice which he is requ ired to ado pt (see Chapter V) ,n o t to speak o f perso na l co nven ience, necessita te a co nsta n t referen ce to sucha m ap . It is m o st im po rtan t tha t this m ap sho u ld be supplied punctu a lly.

864 THE PROVINCE OF BURMAsom etim es happen that a cluster o f lewin s are so closely allied in natu ral

character and agricu ltural co nditio ns as to render a lewin-to-lewin selectio n

unnecessary. But this Is n o t likely o ften to o ccu r. Natu ral varia tio ns are

perpetually o ccu rring, and , with the extensio n Of cu ltivatio n , artificia l con

ditions m u st be co ntinually varying. While In m any cases a selection In eachIrwin m ay n o t be requ ired , o n the o ther hand it m ay frequen tly be neces saryto m ake m o re than o ne selectio n In the sam e Irwin .

24. The principle which sho u ld gu ide the Ofi cer m aking the selectio ns Is

that the resu lt to be obta ined sho u ld be(a ) representative Of the no rm al pro ductivenes s Of the kind Of land to

which the selected a rea belo ngs ;(b) representative o f the pro ductiven ess o f the kind o f land to which the

selected area belo ngs un der va rying cond itio ns o f agricu lture

(c) that the average finally to be deduced sho u ld be capable Of applica

tio n to the who le hom ogeneo us area witho u t fea r o f o ver-estim a t

ing the pro ductiveness o f any o ne part o r Of m uch un der-esti

m ating tha t Of any o ther.

25 . It is Of co urse po ssible to assess each field indepen den tly o n its own

ascertained pro ductiveness. Bu t then the wo rk o f assessm en t wo uld never

end , and the assessm ents, varying with the tem po rary and acciden tal

cum stances o f each ho lding , wo u ld be o f the m o st un stable character . The

impo rtant matter is to discover the n o rm al lim its o f pro ductiveness— the higher

an d the lower lim it— the m ean between which m ay be assum ed fairly to represen t the value Of the land within a ho m ogeneo us blo ck.

26 . NO two fields, even o f apparen tly identica l area and natural qua lity,will yield exactly the sam e am o un t o f grain even if cu ltivated in exactly thesam e way. The difference will, therefo re, be o rdinarily greater when the

fields are n o t o f the sam e natural qua lity . This difl'

eren ce will be augm entedby variety in the circumstances under which the fields are cu ltivated , i.e.

by differences in the class o f cu ltivato rs, In the conditio n o f the cu ltivato rs,

in the kind o f plo ugh-cattle used , in the m o des o f cu ltivatio n , In the kind Of

seed sown .

27 . The Settlem ent Oflicer sho u ld , therefo re, first determ ine wha t (if any)are the grea t natura l divisio ns o f so il in the lcwin and how they lie to eacho ther. Having thus Obtained the n atu ra l facto rs in productivenes s, he sho u ldproceed to disco ver the artificial facto rs. This will bes t be done by selectingfrom each blo ck an area which includes fields cu ltivated by two o r m o re per

so ns ho lding o u different tenures, plo ughing with differen t kin ds Of ca ttle,

and cu ltivating in different ways.

28 . En tire fields sho u ld be taken and the fields selected sho u ld n o t be les s

than o ne-third o f an acre, and sho u ld be half an acre if po ssible. Where thefields are very sm a ll two o r m o re adjacen t fields o f sim ila r po sitio n in o ne

ho lding m ay be selected . Parts o f fields m ust n o t un der any circumstan ces

be selected .

29 . The selection m ade, blo ck by blo ck, the fields sho u ld be sta ked Off

a reco rd Of their num bers and areas sho u ld be there and then m ade, and

co lum ns 1 to 8 o f the Sta tem en t I in Appendix II sho u ld be filled in . Co l

um n 9 will be filled in after the so il classificatio ns ha ve been m ade.


30. No tice sho u ld be given to the cultivato rs co ncerned , to the kyeda ngyi

o f the village, and to the thuggi, o f the fields selected ; an d the cu ltivato rs

sho u ld be required to repo rt , thro ugh the kyeda ngyi o r thuggi, when they mten d to begin reaping, in o rder that the cu tting Of the selected cro ps m ay be

sim u ltaneo us with that Of the res t o f the ho ldings and no hardship be In

flicted o n the people .

31 . When harves t tim e arrives , the Settlem en t Officer in perso n , o r thro ughhis Inspecto rs o r ho lding reco rders, sho uld have the cro ps cu t, sheaved ,

threshed , winn owed , and m easu red strictly acco rding to lo ca l custom , except

tha t the m easu re u sed sho u ld be the Go vernm ent stan dard basket. The

differen ce between the standard and the loca l m easures sho u ld , however,also be n o ted .

32. The m ethod o f cro p-cu tting is, fo r Obvio us reaso ns, n o t applicable to

lands devo ted to m iscellaneo us o r garden cu ltivatio n . Inqu iry and com

pariso n o ver as wide an area as po ssible m ust be reso rted to .

33. Lands devo ted to m iscellaneo u s and garden cu ltivatio n sho u ld o rdi

narily be classed acco rding to the kin d o f pro duce, fru it o r tim ber, raised .

Differences in the n atu re o f the so il sho u ld n o t in terfere with this classifica

tio n , except where they are very m arked and m ateria lly a ffect pro ductivenes s.

34. Average ra tes Of pro ductiveness fo r each cla ss o f m iscellan eo us and

garden cu ltivatio n sho u ld be wo rked o u t fro m pro duce statistics gatheredfrom as wide and diversified an area as po ssible .

CHAPTER IV .

RECORD OF RIGHTS AND OCCUPATION IN LAND.

35 . The Object o f this pa rt o f the Settlem en t Officer’s du ty is to ascertain

and reco rd the exact area Of land o ccupied by each cu ltivato r, and the kin dOf ten u re upo n which he o ccupies .

36 . The Su rvey Departm en t fu rn ishes a m ap o f each Irwin , showing(a ) the cultiva ted (inclu ding fa llow) area , field-by

-field , each field sepa

rately n um bered ;(b) the uncu ltivated and un o ccupied area divided in to blo cks, separately

num bered , o f differing physica l cha racter, such as tree-jungle,grass, swam p ;

(c) the uncu ltivated and o ccupied area , divided in to blo cks, sepa

ra tely num bered , acco rding to the kind o f o ccupatio n , such as

village-site, m o n astery land , and ro ad .

37 . Alo ng with the kwin m ap the Su rvey Depa rtm ent fu rn ishes an area

tatem en t , showing the area o f each field and blo ck described in (a ) , (b) ,(c) Of paragraph 36 in acres and decim a ls o f an acre.

38 . These two do cum en ts fu rn ish to the Settlem en t Officer the raw m a

teria ls fo r the prepa ra tio n Of the register Of ho ldings.

39 . Part II, Act II Of 1876 is the law under Which o rigin a l rights In the

land are acqu ired . It defines these rights an d describes the m o des in whichHeadm an for the purposes o f the Dist rict Cess an d Rural Po lice Act .

866 THE PROVINCE OF BURMAthey are acquired . To this law, therefo re, and to the ru les issued under it,and which have the fo rce o f law , the Settlem ent Ofi cer has to lo o k in preparingthe reco rd-o f-rights an d o ccupatio n in land .

40. Sectio n 4o f the Act specifies the descriptio ns Of land which are ex

em pted from the Operatio n o f Part II, n am ely,(a ) land included in any fo rest co nstitu ted a reserved fo rest

’

un der

the law fo r the tim e being in fo rce ;(b) land included in any fishery dem arca ted un der the Bu rm a Fisheries

Act , 1875 ;

(c) the so il o f any public ro ad , canal, drain , o r em bankm en t ;

(d) land in cluded Within the lim its o f any town ;

(e) land appro pria ted to the dwelling-places o f any town o r village ;

(j ) land in cluded in any m ilita ry can to nm en t ;

(g) land included in any civil sta tio n ;

(h) land belo nging, when this Act com es in to fo rce l st Pebruary to the site o f any m o n astery, pago da , o r o thersacred bu ilding o r o f any scho o l, and co n tinu ing to be used fo r

the pu rpo ses o f such m o n astery, pago da , bu ilding, o r scho o l. ”NO rights o f the kin d described in Part II can be acqu ired under the Act

in these classes o f excluded lands ; and , therefo re, with the reco rd-o f-rightsin respect to them the Settlem en t Officer has n o co ncern , except

(a ) in defin ing, where necessa ry, and deciding ques tio ns tha t m ay arise

regarding, their exterio r bo undaries under sectio n 5 o f the Act ;

(b) in registering their num bers and a reas in the reco rd .

41 . The Settlem ent Ofi cer’

s Operatio ns under this chapter em brace all'

ands o ther than the excluded lands described in pa ragraph 40, an d to thes ethe present directio n s apply.

42 . Under Native go vernm en t the so vereign was regarded as the pro prieto r

Of the lan d . This prin ciple has been em bo died in the Bu rm a Land and

Reven ue Act , II o f 1876, which recognises the ownership o f the land as vested

in the Sta te, except in two cases, n am ely,(a ) when by length Of po ssessio n ,

* co upled with regu lar paym en t Of

reven ue , a prescriptive right against the Sta te ha s grown up ;

(b) when the Sta te has crea ted rights in favo u r Of in dividu a ls.

43 . The right referred to in (a ) is the right o f landho lder ” defined insectio n 8TOf the Act .

Po ssessio n is defined in sect io n 3 (a ) Of the Act as fo llows .

Land is sa id to be In the po ssessio n o f a perso n under this Act

when It Is o ccupiedirid

iu m o r bhmlii. servant . agen t . tenant . o r ( no rm . o r by

0 3som e O ther perso n Ing u nder

(2 when he, his serva nt agen t , tenant , m o rt o r o ther perso n ho lding under him . ha s pa idthe reven ue whichfell due in re spect 0 su ch land during the la st preceding year o f assessm en t as fixed u nder sect io n 41

(3 ) if such la nd , left fa llow in the o rd in ary co urse o f husbandry , was when last cu ltiva ted ,cu ltiva ted by him , his servan t , tena n t , agen t . o r m o rtgagee, o r by so m e o ther personho ld in g under him .

1 A landho lder sha ll have a perm anen t , heritable. and transferable right Of o ccupa ncy in his land,ub

'

ect o nli" i n to the paym en t o f a ll su ch reven u e. taxes, ceases. and ra tes as m ay frpm t im e to tim

'

e beim po sed in respect o f su ch lan d u n der any law fo r the t im e being in fo rce ;

(b) to the reserva t io n In favo u r o f Go vernm en t o f all m ines an d m ineral.pro d ucts a nd Of allburied treasu re, with fu ll liberty to wo rk a nd search fo r the sam e. paying to the la ndho lder

o nly com pensa t io n fo r surface dam age as est im a ted by the Revenue OEcer .

"

868 THE PROVINCE OF BURMAtarily relinqu ished by landho lders who se rights to te-en tr'y within 12 yearsare reserved .

Sectio n 18 refers to o ther lan ds which m ay be leased . It is to be n o ted thatthe term

“lea se

”as used in the Act is so lely applicable to the letting o f lan d

by the Sta te . Act II o f 1876 co nta ins no pro visio ns regarding leases m ade

by lan dho lders o r gran tees to o ther perso ns. These fa ll under the o rdin arycivil law . The ho lders o f su ch leases a re here classed as tenants

”to d is

tingu ish them from“lessees , who are perso ns ho lding by lease from the

Sta te.

50. Tem po rary o ccupatio n is the o ccupatio n o f a perso n , n o t being a gran teeo r lessee, who se po ssessio n has n o t fu lfilled the co nditio ns laid down in sectio n

7 o f the Act . Such o ccupatio n m ay be either(a ) witho u t the sanctio n o f the Sta te, i .e. , squatting ; o r

(b) with the san ctio n o f the Sta te, as co ntem plated in section 19 o f the

Act an d pro vided fo r in the rules un der the Act .

5 1 . The n um ber o f years du ring which the tem po rary o ccupan t has been inpo ssessio n sho u ld be accu rately reco rded .

52 . In acco rdance with the directio ns and explanatio ns co n ta ined in the

preceding paragraphs, the fo llowing n in e registers sho u ld be drawn up fo r

(a ) REGISTER No . I.— Ho ldings.

(b) (SUBSIDIARY) REGISTER No . 11 .— Abstract o f uncu ltivated and ex

cluded lan ds .

(c) REGISTER N o . III.— Declaratio ns and decisio ns under sectio ns 15

and 17 o f the Burm a Land and Revenue Act .

(d ) REGISTER N o . IV .

— Gran ts.

(e) REGISTER No . V .

— Leases.

( j ) REGISTER No . VI .

— Ten an ts.

(g) REGISTER No . VII .

— Grazing-gro unds.

(h) REGISTER N o . VIII.

— Garden and m iscellaneo us cultivation ;

( i ) REGISTER No . IX.

-So il classificatio n .

These n ine registers sho u ld be in the fo rm s given in Appendix I.

Register N o . 1 , of H o ldings.

53 . This is the principal o f the fo u r, an d is the basis fo r every o ther recordwhich m ay be fram ed . It sho u ld be a fa ithfu l pictu re o f the Irwin fo r the

yea r o f settlem en t .

54. The register co nsists o f 20co lum n s an d is co ncerned with the cu ltivatedarea o f the Irwin .

55 . Co lum n I — Fo r the pu rpo ses o f the register, ho lding m eans the

aggregate o f the fields o r o ther divisio n s o f land co nta ined within a continuo us

bo undary, the land reven ue (if any) upo n which is assessed in o n e sum o f

m o ney .

This defin itio n requ ires(a ) co n tinu ity o f bo un dary, i . e. , co m pactness ;

(b) assessm en t in one sum , i . e. , po ssessio n o r o ccupatio n by on e perso no r by a num ber o f perso ns jo in tly .


Field in cludes cu ltivated land o f every des criptio n , fallow lan d , and land

o ccupied fo r cu ltivation , but no t yet cu ltivated , as, fo r instance, an uncu lti

vated part o f a grant .

56 . Gran ts known as gran ts under the Waste-land Ru les o f 1839-41 , 1865,and 1863 are now to be separate kwina, and n o t ho ldings. Therefo reeach such grant sho u ld be treated as a Irwin fo r the pu rpo ses o f the register

a nd sho u ld be distinguished from o ther k'wina by being styled a grant

57 The grea t difference between a grant Irwin and an o rdina ry kwin isthat, whereas in the latter there m ay be several kinds o f pro prieta ry rights,in the fo rm er there ca n be o nly o ne, nam ely, that o f the grantee o r perso n

deriving from him . All who ho ld land u nder the grantee in a grant Irwin are

tenan ts .

58 . If a la ndho lder, o r grantee, o r perso n in tem po rary occupatio n has

m o rtgaged o r rented o u t any pa rt o f his ho lding, the nam e o f the m o rtgagee

o r tena nt sho u ld appea r in co lum n 4, and a no te sho u ld be m ade in co lum n

20, specifying the fact a nd the term s o f m o rtgage o r re nt .

59 . Co lum ns 5 to 12 a re fo r the a reas held u nder the vario us kinds o f tenu re .

Thes e areas sho uld be in acres and decim a ls o f a n acre . The entries in

thes e co lum ns sho u ld be taken from co lum n 8, Fo rm I, Appendix III, in

which the num ber o f yea rs o f occupatio n is no ted by the Settlem ent Ofi cer

60. Co lum n 12 is intended to show any kind o f tenu re , such as tau ngyafl‘no t included under the preceding co lum ns.

61 . Cu ltivated”la nd includes bo th cultivated and fa llow .

Paddy” la nd m ea ns la nd actu ally u nder paddy o r habitu ally bea ringpaddy when cu ltiva ted .

Miscella neo us” m ea ns land growing any field crop no t garden ,

o rcha rd , o r fru it tree land ) no t being paddy .

Ga rden and o rchard m ea n enclo sed la nds bea ring pineapple, betel,cocoanu t, pla ntain , and the like .

62 . Register of u ncu ltivated and excluded lamb — All lands no t entered in

Register No . I m ust be entered in this register (N o . II) .Grazing includes o nly that land actu a lly set apa rt fo r grazing pu r

po ses .

Village-site” includes o nly that la nd actu ally set apa rt as such .

Tree and bush ju ngle” and“

grass ju ngle”m ea n blo cks o f which the

greater pa rt (three-fo u rths) is co vered with tree, o r bush, o r grass, as the

case m ay be.

Under water includes la nd u nder water a ll the yea r ro und , such as

streams. creeks, lakes .

Register of Grants.

63 . This register is no t intended , as befo re expla ined , to Show grants

under the o ld Waste-la nd Gran t Ru les o f 1839-41 and 1863—65 , bu t tho semade under the rules issued u nder Act II o f 1876 and the o rdina ry RevenueRu les in fo rce befo re that date (published at page 143, Fryer’s Hand-bo o k) .

Tracts of shifting hill cu ltivation .


The waste-land grants a re , as already expla ined , now co nstitu ted sepa rate

Register of Leases.

64. The term lease has been a lready defined (pa ragraphCo lum ns 4and 5 a re im po rtant, as they co ncern la nd in which the right

o f te-entry is co nditio na lly res erved to the relinqu ishing landho lder.

65 . This is a n im po rtant sta tem ent . It is essentia l that the Go vernm ent

sho u ld be in po sses sio n o f accu ra te info rm atio n rega rding the tena nt classes.

This is no t a reco rd o f rights, but is required fo r adm inistrative a nd sta

tistica l pu rposes .

It is believed that in the m a jo rity o f cases the tena nt pays fo r the o ccupa

tio n o f the land in two item s , nam ely,(a ) the Go vernm ent revenue in m o ney, either directly thro ugh the thuggi,

o r to the perso n u nder who m the tena nt ho lds ;(b) a certain pro po rtio n o f the pro duce o n the a rea occupied , and which

is the rent pro per, to the perso n u nder whom the tena nt ho lds.

66 . The Settlem ent Ofi cer will have co lum ns 1 to 5 o f this register filled

in fo r a ll la nds which he co nsiders sho u ld be reserved as grazing-gro u nds.

The o ther registers pres cribed expla in themselves sufi ciently a nd ca ll fo r

no rem a rks .

Supplementa ry Directions regarding the Prepa ratio n of the Record .

67 . Fo r the field-wo rk the Settlem ent Ofi cer sho u ld have a sta ff o f ho ldingm a rkers u nder inspecto rs. The du ty o f these m en sho u ld be to m a rk o ff

the bo u nda ries o f ho ldings o n the m aps.

68 . The fo llowing po ints in co nnectio n with the registers m ust be ca reftattended to :

(a ) The registers a re to be drawn up in the Bu rm ese language.

(b) The a reas a re to be shown in (Bu rm ese figu res ) acres and decim a ls

o f an acre , no t in acres , annas, and pies . The co nversio n o f the

fo rm er into the la tter ca n be readily m ade, if necessa ry .

(0) The Register No . I sho u ld , fo r co nvenience, be bo u nd up . Theresho u ld be o ne vo lum e fo r each Irwin— ha lf o f the co lum ns o n

o ne page, ha lf o n the o ther— so that o n o pening the vo lum e at

any place the entire fo rm sho u ld appea r, the first pa rt o n the

left, and the seco nd pa rt o n the right hand side . The pages

sho u ld be su fficiently lo ng fro m top to bo ttom ) to co ntain ,

witho u t crowding, 30entries and their to ta ls, with a m a rgin fo r

co rrectio ns and additio ns . The num ber o f pages in each vo lu m e

will, o f co u rse, depend o n the a rea o f the Irwin and extent o f

cu ltivatio n .

872 THE PROVINCE OF BURMAo f two fields in o ne, om issio n o f a field , inco rrect delineatio n o f a bo unda ry,o r such like, he sho uld ro ughly co rrect it o n the m ap in red pencil, and m ake

a no te, in a fo rm which will be supplied to him , o f the deta ils o f the erro r.

78 . On co m pleting the paddy ho ldings, the m iscellaneo us,” “

ga rden and

o rcha rd ,

”lands sho u ld be successively taken up in the sam e way . The bo ld

ings in these will generally co nsist o f single fields, o r, at m o st, pro bably, ofco uples o f fields. The sam e m etho d o f m a rking sho uld be m aintained .

79 . The u ncultivated”a rea will com e last , and Is no t likely to o ffer m uch

difi culty, as, except in a few cases, the Go vernm ent is‘‘

in possessio n ,

’’and

the waste land will pro bably be fo u nd a lready blo cked o ff o n the m ap acco rd

ing to its natu ra l featu res. When , however, the ho lding-m arker finds twoo r m o re o f the descriptio ns o f u ncu ltivated land included within a singlebo undary o n the m ap, he sho u ld ro ughly m a rk 06 the dividing line in red

pencil, and m ake a no te in the erro r list .

80. In Irwins pro tected by the em bankm ent the ho lding-m a rker m ust m a rk06 the la nd which co u ld be cu ltivated befo re the em bankm ent was m ade.

He will draw a blue line o n the back o f the trace, between such land and the

land which has beco m e cu ltivable since the em bankm ent was m ade . In

Irwins in which pa rt o f the land regula rly cu ltivated befo re the em bankm ent

was m ade has since becom e u ncu ltivable owing to flo od , su ch land will be

81 . When a ll is com plete, the ho lding-m a rker sho u ld m ark with blue pa intall the wo rk do ne in blue pencil except the names o f occupiers o f la nd ,

his nam e at the fo o t o f the m ap in ink, repo rt to the Inspecto r, and depo sit

the m ap a nd erro r list with him . The nam es o f the occupiers sho u ld be en

tered in ink after the Settlem ent Ofi cer has checked the lists and m ade the

necessa ry en tries in co lum n 8, Fo rm 1 , Appendix III.

82 . The ra te o f a ho lding-m a rker’s progress will depend chiefly o n the

am o unt o f cu ltivatio n , the size o f ho ldings, am o unt o f waste, and na tu re o f

the co u ntry . The Settlem ent Ofi cer will so o n be in a po sitio n to determ ine

how m uch sho u ld be go t o ver da ily, and to issue instructio ns acco rdingly.Grea t haste in wo rk o f this kind sho u ld be avo ided .

83 . It sho u ld be the specia l business o f the Inspecto r to check, by perso nallo cal inspectio n , the wo rk o f the ho lding-m a rkers. No t les s than 25 per cent .o f the o rigina l entries sho u ld be tested by him o n the spo t ; and all exceptional

entries, such as m o rtgages o f pa rts o f ho ldings, separatio n into pa rts o f a

ho lding hitherto reco rded as single, and the like, sho u ld be checked by theInspecto r. Erro rs sho u ld be co rrected by him in red pencil, and he sho uldm ake a list o f all erro rs disco vered fo r the info rm atio n o f the Settlem ent

Ofi cer .

84. When the Inspecto r has co m pleted his check, he sho u ld sign the mapand m ake it o ver to the Settlem ent Officer.

85 . After receiving the m ap from the Inspecto r the Settlem ent Ofi cer

sho u ld fix a day fo r the attendance o f the cultivato rs o f the Irwin .

86 . When all a re befo re him , he sho u ld pro ceed to determ ine and reco rdthe tenu re upo n which each cu ltivato r ho lds.

87 . Du ring the inspectio n (Chapter V) which he will m ake o f a Irwin ,

the Settlem ent Ofi cer sho u ld inva riably perso nally test a few o f the entries


in the m ap . The oppo rtu nity will a lso be a fitting o ne fo r selecting, in con

su lta tio n with the cu ltivato rs, the village grazing-gro und .

88 . If there a re any erro rs in the m aps to be rectified , the procedure la id

down in paragraph 14is to be adOpted .

89 . When the reco rd o f tenu res is co m pleted , the papers sho u ld be m adeo ver to the reco rd departm ent o f the cmcc fo r entry o f the ho ldings in RegisterNo . I. If the traces require to be sent fo r revisio n su rvey, they m ay be sent

either befo re o r after the tenu res are reco rded , as m ay be fo u nd m ost co n

90. The reco rd depa rtm ent o f the settlem ent cmcc sho u ld o rdinarily co nSist o f clerks, who sho u ld wo rk in pairs o r singly as fo und co nvenient . If

they wo rk in pairs, o ne clerk sho uld read o ff the field num bers from the m apwhile his partner transcribes them to the register. Then the two sho u ldchange places , the fo rm er writing down in the register the field areas whichthe latter reads o ut from the area statem en t . The field areas sho u ld , fo r co nvenience o f reference, be entered , in the first insta nce, in co lumn 13 o f Register

No . I.

9 1 . If any cu ltivato r be fo u nd to have two o r m o re ho ldings in the sam e

Irwin , these ho ldings sho uld be entered u nder consecutive seria l num bers inthe register.

92 When the paddy-ho ldings have been com pleted , the entries u nder m is

cella neo us,” “

garden and o rchard ,” “fruit trees,

”sho uld be made. The

reco rding clerks sho u ld then Sign the register.

93 . (Subsidiary) Register No . II sho u ld afterwa rds be prepared in the

sam e way.

94. The wo rk of the reco rding clerks sho u ld then be ca refully checked ,under a ll its heads, by a sepa rate sta ff, who sho uld wo rk in the m anner pre

scribed in preceding pa ragraph 90.

95 . When the Settlem ent Ofi cer has com pleted his entries in Register No .

I, he sho u ld have the rem aining registers m entio ned in paragraph 52 prepared .

96 . When all the registers are com pleted , the areas in the tenu re co l

of Register No . I sho u ld be to talled up . The entries sho u ld then be com

pared with those, ii any, which co rrespo nd in the grant, lease, and

tena nt registers. All fo u r registers sho u ld then be indexed , sealed withthe ofi ce seal page by page, signed by the Settlem ent Ofi cer, and

depo sited .

97 . The staff em ployed in prepa ring the reco rd u nder this chapter willalso serve fo r the prepa ratio n o f the so il registers which will be drawn upafter the Settlem ent Ofi cer has com pleted the inspectio n pres cribed in Chapter V . The sam e m etho d of check sho u ld be m aintained thro ugho ut .

Record of Customs and Village H istory.

98 . Du ring prepa ratio n o f the reco rd o f rights and o ccupatio n in land

the o ppo rtunity sho u ld be taken to obtain from the people a sta tem ent o f

prevailing custom s, such as the custom s,

(a ) in rega rd to succes sio n to and sale o r aliena tio n o f land ;


(b) in rega rd to jo int o ccupa tio n of land by m em bers o f a fam ily o r o ther

(0) in rega rd to bo u ndaries o f co nterm ino us ho ldings, the right to the

Kazin * between two ho ldings, and prio rity in taking up waste

land ;

(d) in rega rd to pa rtitio n o f ho ldings ;(e) in regard to tena nt occupancy o f land ; the rights and liabilities

which by custom a tta ch to such o ccupancy ;(f) in regard to the appro pria tio n o f tim ber and o ther spo n taneo us

pro ducts o n the waste ;

(g) in regard to so lita ry fruit trees ;(h) in regard to rights-o f-way o ver fields

(i) in rega rd to ca ttle-grazing o n the Kazina and o n the waste, and

ca ttle-pa ths genera lly ;(j ) in rega rd to headship (Ywalugyi) in the village ; whether successio n

to hea dship is elective o r heredita ry, and what functio ns an d

privileges a re custom a rily exercised by headm en ;(Ir) in rega rd to the m aintena nce and repair o f pagodas, and

o ther religio us buildings, zayats,I bridges , wells, and roads .

Any o ther m a tters wo rthy o f no te which m ay occu r to the Settlem ent Ofi cer

in his interco u rse with the peo ple sho u ld also be no ted . Everything whichis o f genera l im po rtance to them is wo rthy o f a place o n the reco rd .

CHAPTER V.

INSPECTION AND CLASSIFICATION OF TH E LAND .

99 . Under this chapter fa ll all the processes u ndertaken by the Settlem ent

Ofi cer du ring the field sea so n fo r o btaining data upo n which to base propo sa ls fo r assessm ent .

100. The subject divides itself into two branches(a ) the classificatio n o f the land ;

(b) the co llectio n an d applicatio n o f statistics.

101 . It has been the practice hereto fo re to regard ea ch Irwin as co nsistingo f o n ly o ne kin d o f so il o f un ifo rm qu a lity and to assess it a t o ne rate. In

so m e districts each circle is assessed at o ne rate thro ugho ut .102 . The o bject o f a so und system o f assessm ent, which sho u ld be kept in

view in the classifica tio n o f the land , is fo urfo ld

(a ) tha t each cu ltivato r shall pay, approxim ately, an equal propo rtio no f the pro du ce o f his ho lding ;

(b) that each cu ltivato r m ay enjoy, appro xim ately, an equ al rate o f

profit from his cu ltivatio n ;

(c) that thereby the cu ltivatio n o f bo th had and go o d land m ay be ren

dered pro fitable ;‘TheKarin is the bank o f earth which separa tes o ne field from an o ther in land under paddy-cu ltiva tion .

1 Mo nasteries. t Public Rest Ho uses.


fo und to co n tain o ne o r m o re o f certa in classes o f so il comm o n to the tract.

But these classes o f so il will be fo und distributed in varying propo rtio ns ineach Irwin . In this varying propo rtio n o f go o d and bad so il co nsists the dif

ference fo r assessm ent pu rpo ses between the Irwins o f any o ne tract .

1 12 . The in tern al classifica tio n o f Irwins is, therefo re, sim ply a divisio n o f

the land in to blo cks acco rding to m an ifest varieties o f so il.

1 13. Excessive m inu teness in so il divisio ns is n o t desirable. The end in

view is, n o t to m ake a perfect an alysis o f the so il varieties within each Irwin ,

but to exhibit fa ithfu lly such differences o n ly as are a t the present tim e takenacco un t o f by the peo ple them selves . The Settlem en t Ofi cer

’

s classifica tion

sho u ld no t be in advance o f the peo ple’

s classifica tio n fo r cu ltivatio n , o r that

o f the m arket fo r sale o r pu rchase .

1 14. The o bject is, as expla ined in paragraph 25 , Chapter III, to dividethe Irwin in to blo cks whereo f the fields are so far sim ila r in n atura l qualitythat o ne a verage rate o f pro ductiveness m ay be assum ed fo r each en tire blo ckwitho u t fear either o f m uch o ver-estim a ting o r o f m uch under-estim a ting anyo ne part o f it .

1 15 . A divisio n o f the land into two so il classes, first and second , will, in

the presen t sta te o f cu ltivatio n , an d at the presen t va lue o f land , probablybe fo und su fficien t . But, as po in ted o u t in preceding paragraph 103 (ii) ,the Settlem en t Officer sho u ld be gu ided by the ideas o f the people . In illus

tratio n o f this prin ciple, let it be suppo sed that the Settlem en t Ofi cer has

a rrived at a Irwin adjacent o n o ne side to a Ir6nd an , o r ridge o f eleva ted land .

Acco rding to a natural law, the lré ndan m ust have som e basin in to which them o istu re which it cann o t reta in is drained . The Settlem en t Officer willpro bably find that there is a dip in the Irwin alo ng the line o f bo u nda ry between it and the ké ndan , and that as the lan ds recede from the Iré nda n theyrise in level till they reach a plateau , fro m which the co nfigu ratio n o f the

co un try takes a new departure. In such a Irwin there wo u ld be two greatblo cks o f so il o f differing quality,— the deep, low clay o f the basin , an d the

lighter, m o re denu ded clay o f the m pe . The exact line o f sepa ratio n o f the

two cann o t be determ ined with precisio n . No two perso ns wo uld pro bablyfix the sam e line ; bu t the principle laid down in paragraph 1 14will be a safe

nide .g1 16 . Un ifo rm ity in dem arca ting so il blo cks is o f great im po rtance . The

Settlem en t Ofi cer sho u ld be able after a little experience to fix in his m ind

the extrem e lim it o f so il variety which sho u ld be allowed to appear in anyo ne blo ck . He sho uld be able to lay down fo r his own gu idance the general

locus o f the line dividing any two so ils which gradually blend into each o ther.Having o n ce fixed this, he sho u ld adhere to it thro ugho ut his en tire inspection .

1 17 . No precise descriptio n o f the so ils which m ay be m et with can be

here given , bu t clay o f varying co n sistency is the principal, alterna ting o f

co urse with light lo am and m ixed sandy so ils o n the Iré 'nda ns and hilly tracts.

The Settlem en t Officer will, as the range o f his in spectio n widens, be ablegradually to bring the chief so il varieties in to classes and nam e them . His

tendency at first will be to undu ly m u ltiply classes. Over-refin ing sho uld,however, be avo ided . Experience will teach him what m in o r varieties to

gro up under a co mm o n n am e.


1 18. The so il classifica tio ns m a de du ring deta iled in spection sho u ld as

a rule be co nfirm ed by the resu lts o f the crop-cu tting. In Chapter III the

Settlem en t Ofi cer is requ ired to select areas fro m each o f the grea t va rietieso f so il. The sta tisties o f o u t-tu rn in each class sho u ld be com pa red with therank independen tly assigned to that class ; an d , if due ca re has been oh

served , the resu lts o f the com pariso n o ver a la rge area sho u ld be confirm ato ryo f the final classifica tio n

1 19 . Each so il blo ck in a Irwin sho u ld be m arked o ff o n the Irwin m apwith a pencil an d the nam e o f the class written down o n the cen tre o f the

blo ck . This sho u ld o rdinarily be do ne o n the sam e copy o f the m ap o n

which the ho ldings were m a rked o ff in o rder tha t it m ay be seen at a glan ce

how the ho ldings share the vario u s kinds o f land and in o rder to facilita te

the transcriptio n from the m ap to the assessm en t registers o f the areas o f

each descriptio n o f land within each ho lding.

120. When this has been do ne, the classifica tion o f the entire tract is com

plete. In each Irwin the blo cks o f sim ilar so il have been m arked o ff, and

their areas ascerta ined . Fo r each blo ck an average rate o f pro ductiveness

(Chapter III) has been deduced . It n ow rem a ins to determ ine a value-ra te

fo r each kin d o f so il and fro m it an assessm en t rate .

121 . The o bject so ught in the co llection and tabu latio n o f sta tisties is the

fo rm a tio n o f a series o f da ta from which the assessm en t rates on the vario us

so il classes m ay be deduced .

122 . The statistics which in additio n to tho se (Chapter III) o f o u t-tu rno f cro p are in dispensable a re tho se relating to lo ca l va lues o f produce an d

co st o f cu ltivatio n

123 . The value o f paddy is at presen t determ ined by its expo rt price. Ordinarily, therefo re , the lo ca l m arket-rate wo u ld be equa l to the expo rt

-rate

m inus the rate o f co st o f carriage to the expo rt m arket . But owing to the

cu ltivato r dispo sing o f his pro du ce to m iddlem en this theo retica l rate m ayno t co rrespon d with the actual rate. Where a difference o ccurs, the Settlem en t Ofi cer sho uld no te it and find the explanatio n . The Settlem en t Ofi cer

sho u ld cho o se as his basis o f assessm en t the actual average lo cal prices du ringthe three m o n ths after harvest .

124. In the prim ary tract classificatio n described in the first part o f this

chapter the Settlem ent Ofi cer will have grouped together tho se Irwins whichhave sim ila r facilities fo r transpo rt o f their pro duce to m arket . He will

pro bably be able, therefo re, to deduce o ne average sca le o f lo ca l value fo r each

125 . The in qu iry regarding co st o f cu ltivatio n is no t so sim ple and sho u ldbe co nducted by the Settlem en t Ofi cer him self . The co st o f cu ltivatio n is

known to vary co nsiderably in differen t parts o f the co untry and am ong dif

ferent classes o f the people.

126 . In o rder to arrive at a fair average sca le o f co st o f cu ltivatio n it is

necessa ry tha t the higher and lower lim its o f this co st as well as the circum

stances under which they are incu rred be ascerta ined . No effo rt sho u ld be

878 THE PROVINCE OF BURMAspa red to obta in as large a n um ber o f cases as possible from am o ng a ll classes

o f the peo ple and o ver the en tire area o f the co un try under settlem en t. The

info rm a tio n sho u ld be bro ught un der the heads given in Sta tem en t II o f

Append ix II.

127 . It is im po rtan t that these sta tisties sho u ld be taken by en tire Irwins

and n o t from a few iso la ted cases. The num ber o f the Irwins in which it

will be neces sa ry to co llect these sta tistics m ay be left to the discre tio n o f the

Settlem en t Officer .

CHAPTER VI.

PRINCIPLES OF ASSESSMENT AND SETTLEMENT .

128 . It now rem a ins to determ ine the rates a t which the so il classes withineach tract sha ll be assessed , which ra tes, by a sim ple pro ces s o f m ultiplica tio n ,

will determ ine the assessm en t o f each ho lding.

129 . The genera l law in regard to assessm en t is co n tained in Pa rt III,sectio n Act II o f 1876 .

All cu lturable land is liable to asses sm en t, subject to the exceptio ns de

scribed in sectio n 23 o f the Act .

130. The law regarding the m o de and am o un t o f assessm ent is co n ta ined

in sectio n 24o f Act II o f 1876 .

131 . The fun dam en ta l prin ciple o f land revenue asses sm en t is tha t, a cco rding to the ancien t custom o f the co un try, Go vernm en t is en titled to a sha reo f the pro duce o f the land fro m tim e to tim e to be fixed by itself. The exact

share to be taken is a questio n to be settled fo r each tract according to thecircum sta n ces o f the case .

132 . The Go vernm en t share o f the produce m ust be assessed in cash at a

fixed am o un t per acre fo r each class o f so il fo r a term o f yea rs.

133 . The principle upo n which the rates are n ow to be fixed is tha t theysha ll represen t a pro po rtio n o f the net pro duce o f the so il.

134. The net pro duce o f the land m eans the ba lance o f the gro ss produce

after deductio n o f the co st o f cu ltivatio n .

The co st o f cu ltiva tio n will be ca lcu lated per acre o n the basis o f the aver

age lo ca l ra tes fo r hire o f labo u r, hire o f ca ttle, co st o f seed , and the like.

Hiring will be a llowed fo r in the estim ate to the exten t to which the residen t

cu ltivato r o rdin a rily supplem en ts his own labo u r an d tha t o f his fam ily andplo ugh ca ttle by hired labo ure rs o r ca ttle . In the co st o f cu ltivatio n sho uldbe inclu ded depreciatio n o f im plem en ts an d farm ing sto ck, and everything

Sect io n 23 o f the Act en acts as fo llowsLa nd liable to la nd

t

A llgu

im r

hti

flhla nd and

1111 land which is

t

c

hulturat

lzale when this ActmIn 0 o rce u w c su bsequen y beco m es unc turab in co nsequencem enu s assessm ent

erect io n o f bu ild ings o r o therwise b the act o f m an ,

An d a ll lan d assessed to la nd revenue when this ct com es in to force .

Sha ll be liable to be am d to la nd reven ue In m an ner hereinafter m en tio ned.Bu t no thin in this sect io n sha ll apv to

(a ) land w ch, when this Act com es In to fo rce . belo ngs to the site o f an m o nastery . pago da , or

o ther sacred burl or o f any scho o l . and which co n tin ues to be fo r the p in-p oem o f such

m o nastery,pago da , nildi ng , o r scho o l

(5) land exem pt ro m assessm en t under the exp ress term s o f any grant m ade by o r o n behalf ofthe Brit ish Go vernment ;

to

)land in respect o f which a ta u naya tax Is im posed under sectio n 33

(4 land appro pria ted to the dwelling-places o f an y to wn o r V illage, and exem pted from the opera

t io n 0 the form er part o f this sect io n b o rder o f the Chief Comm issio ner. which o rder theChief Co mm issro ner Is hereby em powe to m ake fro m tim e to tim e.

"

880 THE PROVIN CE OF BURMA

CHAPTER VII.

REPORT OF PROPOSALS AND RESUIJI‘S.

I The Report.

144. The repo rt sho uld be brief . It sho u ld contain five chapters, as fo l

CHAPTER I.GENERAL DESCRIPTION o r THE couNTRr .

Races o f the people.

Occupatio ns o f the people .

Mo des o f agricu lture ; liability o f flo o ds, dro ught, o r o ther disaster.

Grazing-gro unds.

Fisheries.

Comm un ica tio ns by land and water .

Towns and large villages, chief expo rt m arkets .

Principal pro ducts.

CHAPTER 11 .

GENERAL CONDITION o r THE PEOPLE.

To ta l popu latio n ; density per square m ile ; distinguishing betweenagricu ltu ral and no n-agricultu ra l.

Average num ber o f cultivating fam ily.

Standa rd o f living ; habits, in debtedness, o r o therwise ; vocatio n and

conditio n o f n o n-agricu ltu rists .

Area o f cu ltivatio n and o f waste.

Average area o f ho lding, distinguishing between paddy-ho ldings and

o rchard , garden , m iscellaneo us ho ldings.

(f) Histo ry an d descriptio n o f any waste-land grants m ade under the

o ld ru les which m ay exist within the area under settlem en t ; ce m

pariso n o f their o rigina l and presen t areas ; sta tem en t o f progress

m ade in cu ltivatio n and o f the relatio ns between the gran tees an dtheir tenan ts and the cu ltivato rs o f the surro unding co untry.

Sketch o f the co nditio n , past and present, o f the ten ant classes, withnum ber, area held , and ren t paid .

CHAPTER III.PAST ASSESSMENTS AND FISCAL HISTORY.

Am o un ts o f previo us assessm en ts ; rates fixed at each assessm ent.

Methods adopted at previo us revisio ns o f rates.

Am o unt o f expiring assessm en t ; current rates ; to tal inciden ce o f

assessm ent per acre ; facility o r difficu lty in co llectio n

Fo rm er and presen t m arket values o f land as ascerta ined from sale

and m o rtgage transactio n s.

1839-41 (Arakan ) and 1863-65 (Pm ) . Sale of Waste Lands. 1863.


CHAPTER IV.

PROGRESS Ol" THE COUNTRY SINCE LAST REVISION OF RATES .

(a ) Fo rm er and present cu ltivated area ; causes o f increase o r decrea se.

(b) Fo rm er and presen t popu latio n ; causes o f increase o r decrea se ;

(c) Areas held under the vario us kinds o f ten ure and num ber o f tenureho lders o f each class.

(d) Fo rm er and presen t rates o f pro ductiveness per acre.

(e) Fo rm er and presen t average ho lding areas ; causes o f increase o r

decrease .

(f) Fo rm er and present prices o f produce ; causes o f rise o r fall .

(9) General co nditio n o f the people now as com pa red with the period o f

last revisio n

CHAPTER V.

PROPOSED ASSESSMENT RATES .

(a ) Assessm en t tracts (if any) into which the co un try has been dividedsta tem ent o f difference between them and m easure o f this

difference.

(b) Average area o f the ho lding in ea ch tract .

(c) Statem en t and descriptio n o f the classes o f so il and o f garden o r

o ther cu ltivatio n (Chapter III, paragraph 3 ) adopted in each

(d) Gro ss pro ductivenes s per acre deduced fo r ea ch class o f so il and o f

garden o r o ther cu ltivatio n (Chapter III, paragraph 34)(e) Local value (per 100standa rd baskets) o f paddy and garden o r o ther

produce adopted fo r each tract .

(f) Co st o f living o f the agricultural fam ily per acre o f average ho lding.

(g) Co st o f cultivatio n per acre o f the average ho lding.

(It) Sta tem en t o f ra tes o n the so il classes in ea ch tract based o n the

standard o r provisio nal stan dard o f asses sm ent and m etho d o f

wo rking them o ut.

(i) Ra tes finally pro po sed with reaso ns fo r differences in the way o f

excess o r defect fro m rates resu lting from the pm vrsro nal standard ,and com pariso n with rates o f revised assessm en t in adjo iningcircles.

(j ) Com pa riso n o f incidence o f ten ant rents per acre with the rates shownun der clause (It) and with the rents fina lly propo sed .

(Ir) Com pariso n o f cu rren t Irwin-rates with pro po sed rates.

(I) Resu lting to tal asses sm ent at pro po sed rates, (1 ) witho ut 10per cent .cess, (2) with 10per cen t . cess.

(m ) Differen ce between the propo sed and the expiring assessm en t, (1 )witho u t cess, (2) with cess.

(n ) Difference between the in cidence o f the propo sed assessm ent per

acre and that o f the expiring asses sm en t, (1 ) witho ut cess, (2) with


(o ) Explanatio n o f how m uch o f the difference is due to area and how

m uch to change o f rate.

145 . The appendices sho u ld be in the prescribed fo rm s, which sufficien tlyexpla in themselves.

146 . The repo rt in m an u script sho u ld be subm itted to the Settlem en t Com

m issio ner n o t later than the Sl st Octo ber . The repo rt will be prin ted under

the superin tendence o f the Settlem en t Co mm issio ner and pro o f copies will

be sen t to the Com m issio ner and the Depu ty Co mm issio ner .

147 . The repo rt will then , o n a date to be fixed , be considered in Co m m it

tee by the Comm issio ner, the Settlem en t Comm issio ner and the DeputyCom m issioner, and o ne review em bo dying the views o f the Co m m ittee will be

written by the Settlem ent Comm issio ner. The Settlem en t Officer will begiven the o ppo rtunity o f suppo rting his pro po sals befo re the Comm ittee whenn ecessary .

The repo rt with thereviewwill then be subm itted to the Lo ca l Go vernm ent

thro ugh the Fin ancia l Com m issio ner as so o n as po ssible .

CHAPTER VIII.

TH E RECESS .

148 . The Settlem en t Officer’s field seaso n begins o n the 1st Octo ber an d

ends o n the 313t May. The recess, which begins o n the l st June and ends

o n the the 3oth Septem ber, will be devo ted chiefly to ofi ce wo rk.

149 . The Settlem en t Ofi cer’

s business during the recess will co nsist o f the

fo llowing

(a ) preparatio n o f assessm ent ro lls ;

(b) preparatio n o f settlem en t registers m entio ned in paragraph 52, anddepo sit in the district reven ue omoe.

150. The Registers I, II, HI, IV , V, VI, VII, VIII, IX, a re to be

perm anent reco rds o f the era o f settlem en t . They em bo dy a series o f facts

in regard to the lan d and its o ccupatio n which are to be the gro undwo rk o f

fu tu re sta tistics an d registratio n . It is necessary, therefo re, that they sho u ldbe preserved in a fo rm su itable fo r easy an d rapid reference.

15 1 . Such o f the o rigin al registers prepared du ring the field seaso n as are

in go o d co nditio n , su fficien tly legible, and free from alteratio ns and erasures,

need n o t be faired . Bu t all o riginals which a re the wo rse fo r wea r, and

which bear n um ero us co rrectio ns and erasu res, sho u ld be faired o u t .

152 . In cases in which the Settlem en t Oflicer co nsiders tha t fa iring isnecessary, he sho u ld be careful to atta ch his in itials to every co rrectio n and

erasu re, an d to append an errata sta tem ent indicating the co rrectio ns and

erasu res.

153 . Where fairing is co nsidered necessa ry, the Settlem en t Ofi cer sho u ldsee that every en try is accu rately and neatly co pied ; and o n com pletio n the

fa ired co py sho u ld be ca refu lly com pared with the o rigin a l. Erro rs In co pying are extrao rdin arily frequen t in Bu rm a . special care sho uld , therefo re,be ta ken in the exam in atio n o f the fin a l reco rd so as to in su re co rrectness.

154. Every register, whether o riginal o r copy, sho u ld be signed at the en d


APPENDIX III.— (Fo rm s used in Field by Ho lding-markers and Inspecto rs. )

Form I .

— Paddy-ho lding m arking fo rm .

Form 1 1 .— Garden and fruit tree fo rm .

Form 1 17 .— Mo rtgages

Form VI .— Cost o f ca rriage by cart.

Form VII — Co st o f carriage by bo at .Form VIII — Difierence o f basket sta tem en t .

APPENDIX IV.

I -Mo nthly progress repo rt.

1 1 .— Mo nthly expenditure repo rt.


APPENDIX 1 .

SETTLEMENT REGIsTEn No . 11 .— Abstract of Uncidtivated and Excluded La nds .

APPENDIX I .SETTLEMENT REGISTER No . III .— Declarations and Decisions under Sections 15 and

17 of the Bim na Land and Revenue Act.


APPENDIX 1 .

SETTLEMENT REGIsTEn No . VII.— Register ofGrazing-grounds.

No rm—Co lum ns 6 , 7 . 8, and 9 will n ot be filled in by the Set tlem ent Ofi cer. bu t o nly after the m e

Ing-gro und ha s been reserved by the Dep u ty Co mm issio ner.

APPENDIX I .sw a m REGIsTEn No . VIE — Register ofGarden and Miscellaneous


APPENDIX II. STATEMENT V.— Efiect ofGovernment Embankments.

No r n . If there are two o r m o re em bankmen ts . co lum ns4and 5 sho u ld be divided so as to sho wthe effect o f each em bankm en t separa tely.

APPENDIX III. [Forms used in the Field ]Fo rm I.

— Hold ingMarking Form (Paddy) .

No 'rn . In colum ns 1 and 5 en ter the No . o f so m e field as shown o n the trace. Co lu m n 8 to befilled in by the Settlem en t Ofi cer only.APPENDIX III.

Fo rm II .— Statement ofGardens and Solitary Fruit Trees .

APPENDIX III.Fo am No . VI.

— C’ost of Carriage by Cart.

Baskets.

APPENDIX III .Fo am VII.

— Cost of Carriage by Boat .

APPENDIX III .Fo am VIII .— Difierence of Basket.

LAND REVENUE SETTLEMENT

APPENDIX P .

STATISTICS OF LAND REVENUEOF LAND HOLDINGS AND OF

Table

Table

Table

Table

Table

Table

Table

Table

I.

II.

AGRICULTURAL LOANS

Ordinary Land Revenue : Area assessed , Revenue Dem and ,Rem issio ns, Co llectio ns, and Am o unt o u tstanding fo r the

Yea r ending 30June, 1905 .

Capita tio n Tax : Num ber o f Perso ns assessed , Dem and , Re

m issio ns, Co llectio ns, and Am o unt o utstanding fo r the

Year ending 30June, 1905 .

Land Ra te in Lieu o f Capita tio n : Area assessed , Dem and ,Rem issio ns, and Co llectio ns fo r the Yea r ending 30June,1905 .

Water Ra te : Area assessed , Dem and , Rem issio ns, Co llectio ns,and Am o unt o utsta nding fo r theYear ending 30June, 1905 .

Tha tham eda : Num ber o f Ho useho lds assessed , Dem and ,Rem issio ns, Co llectio ns, and Am o unt o utsta nding fo r the

Year ending 30June, 1905 .

Fishery Revenue : Dem and , Rem issio ns, Co llectio ns, and

Am o unt o utstanding fo r the Year ending 30June, 1905 .

Miscellaneo us Land Revenue : Co llectio ns fo r the Year ending30June, 1905 .

Revenue Pro ceedings against Defau lters fo r the Year ending30June, 1905 .

Sales, Mo rtgages, and Redem ptio ns o f Land during the Year

ending 30June, 1905 .

Classifica tio n o f Occupiers o f Land and Details o f Tenanciesa t Full Rents during the Year ending 30June, 1905 .

Agricu ltural Advances during the Year ending 31 March, 1905 .

Financial Results o f Agricu ltu ral Advances made and re

covered during the five Yea rs ending 31 March, 1905 .

Division and District .

Akyab

rakan.

Rango o n TownHan thawaddy

Prom e

Myaungm yaMa-ubinw

addy.

UpperChindwin

Yamethin

No rtherno

Arakan

LAND REVENUE

( In acres. )

71 ,515

1

TABLE I .ORDINARY LAND REVENUE : AREA ASSESSED, REVENUE DEMAND, RE

MISSIONS, COLLECTIONS, AND AMOUNT OUTSTANDING FOR THE

ENDING 30JUNE 1905.

Reven ueDem and .

( In rupees. )

,6051

Rem issio ns.

( In rupees. )

21,694

1 ,077

2 152

1 1 341

o f Arrears.(In rupees. ) (In

To ta lReven ue

fo r Curren t o u tsta nding.Yea r .

9

167441

rupees. )June 30,1905.

(In rupees. )

410245

LAND REVENUE

TABLE III .LAND RATE IN LIEU OF CAPITATION : AREA ASSESSED, DEMAND, RE

MISSIONS, AND COLLECTIONS FOR THE YEAR ENDING 30JUNE, 1905.

TABLE IV .

WATER RATE : AREA ASSESSED,DEMAND, REMISSIONS, COLLECTIONS,

AND AMOUNT OUTSTANDING FOR THE YEAR ENDING 30JUNE,1905 .


TABLE V .

THATHAMEDA : NUMBER OF HOUSEHOLDS ASSESSED,DEMAND, RE

MISSIONS, COLLECTIONS, AND AMOUNT OUTSTANDING, FOR THE

YEAR ENDING 30JUNE,1905.

These sum s Include tribu te fro m Nat ive Sta tes .— in Ka tha Rs. Ruby Mines Rs. 20000.

an d Upper Chin dwm Rs. 500.

LAND REVENUE

TABLE VI.

FISHERY REVENUE : DEMAND, REMISSIONS, COLLECTIONS, ANDAMOUNT OUTSTANDING FOR THE YEAR ENDING 30JUNE,

1905 .

LAND REVENUE

TABLE VIII .REVENUE PROCEEDINGS AGAINST DEFAULTERS DURING THE YEAR END

ING 30JUNE, 1905.


TABLE IX.

SALI‘E ,MORTGAGES, AND REDEMPTIONS OF LAND DURING THE YEAR

ENDING 30JUNE,1905.

LAND HOLDINGS

TABLE X.

CLASSIFICATION OF OCCUPIERS OF LAND ANDDETAILS OF TENANCIESAT FULL REN'I’S DUR ING THE YEAR ENDING 30JUNE, 1905.

APPENDIX Q .

FORESTRY STATISTICS

Table I. General Financial Results o f Fo rest Adm inistratio n in the

Pro vince o f Bu rm a , 1895-1904.

Table II. Out-tum o f Tim ber a nd Fuel from the Fo rests o f Bu rm a ,

1895-1904.

Table III. Fina ncia l Results o f Fo rest Adm inistratio n in Lower Bu rm a ,

1895—1904.

Financia l Results o f Fo rest Adm inistratio n in Upper Bu rm a ,

1895—1904.

Table V. General Fo restry o f Burm a , 1895-1904. Area o f

Reserved Fo rest . Area o f Unclassed State Fo rest . Out-tum

o f Tim ber and Fuel . Gro ss Revenue. Gro ss Expenditure.

Pro tectio n from Fire .

Deta ils o f Fo rest Revenue in Burm a , 1895-1904.

Details o f Fo res t Expenditu re in Burm a , 1895-1904.

9 1 6 THE PROVIN CE OF BURMA

TABLE III.FINANCIAL RESULTS OF FOREST

TEN-YEAR PERIOD,

TABLE IV.

FINANCIAL RESULTS OF FORFST

TEN-YEAR PERIOD,

FORESTRY STATISTICS 9 17

TABLE III .IN LOWER BURMA.

1895-1904.

TABLE IV.

ADMINISTRATION IN UPPER BURMA .

1895-1904.

9 1 8 THE PROVINCE OF BURMA

ABLE V.TGENERAL FORESTRYDURING TIIE TEN-YEAR

TABLE VI.

DETAILS OF FORESTDURING THE TEN


TABLE VII.

DETAILS OF FOREST EXPENDITURE IN BURMA.

DURING THE TEN-YEAR PERIOD 1895-1904.

(In rupees. )

APPENDIX R .

MEDICAL AND VITAL STATISTICS

Table

Table

Table

Table

I. Num ber o f Indo o r and Outdo o r Patients treated in the Sta tepublic, Loca l Fund , and Private-aided Ho spita ls and Dis

pensaries o f Burm a during the Year 1905, and the Num bercured , relieved , discharged , and died .

Num ber o f Indo o r and Ou tdo o r Patients treated in the Sta tespecial, Ra ilway, and Private-no n-aided Hospitals and

Dispensaries o f Burm a during 1905 .

Expenditure o n Medical and Sa nitary Adm inistratio n in Burm aduring the Years 1901—05 .

Diseases o f Indo o r and Outdo o r Patients in the Ho spitals andDispensaries o f Burm a during the Year 1905 .

Sta tistics o f Vaccinatio n in Burm a during the Ofi cial Years

1902—08 to 1905—06 .

Statistics o f Births and Deaths, 1894—1903.

Num ber o f Dea ths acco rding to Age, 1894-1903.

Ra tio o f Deaths in each Tho usand o f Popu latio n acco rdingto Age, 1894—1903.


TABLE II.NUMBER OF INDOOR AND OUTDOOR PATIENTS TREATED LV THE

STATE—SPECIAL,RAILWAY, AND PRIVATE-NON-AIDED HOSPI

TALS AND DISPENSARIES OF BURMA DURING 1905 .

These to ta ls include pa tien ts for whom deta ils are no t available.

TABLE III.EXPENDITURE ON MEDICAL AND SANITARY ADMINISTRATION IN

BURMA DURING THE YEARS 1901-05.

(IN Ru PEEs . )

Co st o f establishm en t o nly. The expen diture o n wo rks is °

ven in the secti o f Chapdea ling W ith sanita ry adm inistra tio n .

( I o n tu XVIII1 This item is made up chiefly o f charges in co nnectio n with bubonic plague.

MEDICAL AND VITAL STATISTICS 925

TABLE IV .

DISEASES OF INDOOR AND OUTDOOR PATIENTS IN THE HOSPITALSAND DISPENSARIFB OF BURMA DURING THE YEAR 1905.

Includes pa tien ts fo r whom deta ils are no t available.1 Includes 489 pa tien ts for whom sta tistics are no t available.


TABLE V.

STATISTICS OF VACCINATION IN BURMA DURING THE OFFICIALYEARS 1902-03 TO 1905-06.

1903-04. 1904—05 . 1 905—06 .

Number o f Persons vaccinated :

MalesFem ales 179,100

Prim ary VaccinationRevaccinatio nPercentage o f successful cases in which the

results were known :

Io n

Percentage o f unknown cases to to tal cases

Prim aryRevaccinationPerso ns successfu lly vaccinated per tho u

sand o f populatiCost o f Vaccination :

Paid from Im perial FundsPaid from Provincial Funds

Paid from Lo cal FundsPaid from Municipal FundsPaid by Native States

To tal cost

Average cost o f each successful case

There is a discrepancy o f abo u t 3 per cen t . between the figures fo r prim ary vaccina tion harea n d tho se given in the sum m ary table in the chapter o n

“Medical and San ita ry Adm in istra tion .

”

set o f figu res is taken from ofi cia l tables ; and the o fi cial repo rt aflords no explana tion o f the discrw ancy .

1 Figures no t given in the Repo rt o n Vaccina tio n .


TABLE VII.

NUMBER OF DEATHS ACCORDING TO AGE IN LOWER BURMA ,

1894-1903.

Um " I Yw ‘

UJDII‘

HKE. 9 4231331 2 .

Males. Males. Fem ales. Males.

20YEARs AND 30YEARs AND 40YEARs AND 50YEARs AND 60Yu na A NDUNDER 30YEARs . UNDER40Yam . UNDER 50YEARs. UNDER 60YEARa . UPwsR Da .

Males. Ma les.

MEDICAL AND VITAL STATISTICS 929

TABLE VIII .RATIO OF DEATHS IN EACH THOUSAND OF POPULATION IN LOWER

BURMA AOOORDING TO AGE,1894-1903.

(Figures for Upper Burm a are no t available. )

1 YEAR AND 5 YEARs AND 10YEARs AND 1 5 YEARs AND01m “ l Ym UNDER 5 YEARa . UNDER 10YEARa . UNDER 15 YEARa . UNDER 20YEARe .

Ma les. Fem a les. Ma les. Fem a les. Males. Fem a les. Males. Males. Fem a les.

20YEARs AND 30YEARs AND 40YEARs AND 50YEARs AND 60YEARs ANDUNDER 30YEARa . UNDER40YEARa . UNDER 50YEARs . UNDER 60YEARa . UPWAaDs .

Fem ales . Males. Fem a les. Males. Fem a les. Males. Fem a les. Males. Fem a les.


Table XII. Value o f the Private Immrt o f Treasure into Burm a in the

Fo reign and Co a stingTrade . 1896-1905 .

Table XIII. Va lue o f the Private Expo rt o f Treasure fro m Bu rm a in

the Fo reign and Co astingMaritim eTrade. 1896-1905 .

GOVEmn IENT TRANsAGTIONs.

Table XIV. Va lue o f the Im po rts and Expo rts o f Governm en t Sto resin to an d from the Pro vince o f Burm a in the Fo reignand Co asting Maritim e Trade, exclusive o f Treasu re .

1886—1905 .

THE TRANS-FRONTIER TRADE .

Table XV . Value o f Immrts in the Trans-fro ntier M e o f Bu rm a ,

exclusive o f Go vernm ent Transactio ns. 1900—05 .

Table XVI. Va lue o f the Principal Articles o f Merchandise imm rted

into Burm a in the Trans-fro n tier Trade, exclusive o f

Go vernm ent Transactio ns. 1905 .

Table XVII . Value o f Expo rts in the Trans-fro ntier Trade o f Bu rm a ,exclusive o f Go vernm ent Transactio ns. 1900-05 .

Table XVIII . Va lue o f the Principa l Articles o f Merchandise expo rted

from Bu rm a in the Trans-fro ntier Trade, exclusive o f

Go vernm ent fi ansactio ns. 1905 .

RICE TRADE STATIsTIcs.

Table XIX. Quantity and Value o f Rice expo rted from Burm a in the

Fo reign and Co asting MM th e Trade, exclusive o f

Go vernm en t Transactio ns. 1886—1905 .

TEAX TRADE STATIsI'Ics.

Table XX . Quantity and Value o f Teak expo rted from Burm a in

the Fo reign and Co asting Maritim e Trade, exclusive o f

Go vernm ent fi ansactio ns. 1886—1905 .

SH IPPING IN THE FOREIGN TRADE .

Table XXI. Num ber and To nn age o f Ves sels engaged in the Fo reignTrade o f Bu rm a , distingu ishing Sa iling and SteamVes sels. 1896—1905 .

Table XXII . Num ber, To nnage, and Natio n a lity o f Vessels which en

tered the Po rts o f Burm a in the Fo reign Trade . 1896

1905 .

Table XXIH . Num ber and To nnage o f Vessels engaged in the Fo reignTrade o f Bu rm a which entered and cleared with Cargoand in Ballast . 1896-1905 .

TRADE AND SHIPPING OF BURMA 933

SHIPPING IN THE Co AsTING TRADE .

Num ber and To nnage o f Vessels engaged In the Co astingTrade o f Burm a , distingu ishing Sa iling and SteamVessels . 1896-1905 .

Table Num ber, To nnage, and Natio nality o f Vessels which cn

tered the Po rts o f Burm a in the Co asting TradeWITH CARGOEs . 1896—1905 .

Table Num ber and To nnage o f Vessels engaged in the Co astingTrade o f Burm a which entered and cleared with Cargoand in Ballast . 1896-1905 .

TableXXVII. Num ber and To nnage o f Vessels entered WITH

CARGOEs in the Co asting Trade o f Burm a , distin

gu ishing Vessels entered in the External Co astingTrade and Vessels entered in the Inter-po rtal Trade

within the Pro vince . 1896—1905 .


TABLE II.

VALUE OF FREE AND OF DUTIABLE MERCHANDISE IMPORTED

OF GOVERNMENT TRANSACTIONS, 1901-05 .


TABLE III .VALUE OF MERCHANDISE IMPORTED INTO BURMA IN THE FOREIGN

TRADE FROM THE PRINCIPAL AND OTHER FOREIGN COUNTRIES ,

EXCLUSIVE OF GOVT TRANSACTIONS, 1886-1905 . (IN RUPEEs. )


TABLE III . (Continued) .

VALUE OF MERCHANDISE IMPORTED INTO BURMA IN THE FOREIGNTRADE FROMTHE PRINCIPAL AND OTHER FOREIGN COUNTRIES ,

EXCLUSIVE OF GOV ’T TRANSACTIONS, 1886-1905 . (IN RUPEEs . )


TABLE IV. (Concluded) .

VALUE OF THE PRINCIPAL ARTICLES OF MERCHANDISE IMPORTEDINTO BURMA IN THE FOREIGN TRADE,

EXCLUSIVE OF GOVERNMENT TRANSACTIONS, 1886-1905

Prm cipa l item s,Salt Fish (Rs. in Co nden sed Milk (Rs. in andBiscu its (Rs. in

Pn n ci al item s, Ga lvan ised Iro n Sheets (Rs. in Iron Pipes (Rs. ina n d In n ed ro n Sheets (Rs. in

t Principal item Steam Engin es o ther tha n locom o tives (Rs . in

The ra ilways o f Burm a bein g u n der Go vern m en t co n tro l nearly the who le impo rt o f Railway Mate an d Ro lling Sto ck appears u n der

“Go vernm en t Im po rts.

" See p . 822 o f this vo lum e.

ll Chief item , Cigarettes (Rs. in

1 Includin g go o ds m ade o f silk m ixed with o ther m a terial .

The figures fo r 1886 inclu de bo o ts an d shoes.


TABLE V .

VALUE OF MERCHANDISE EXPORTED FROM BURMA TO THE PRINCIPAL AND OTHER FOREIGN COUNTRIES, EXCLUSIVE OF GOV

ERNMENT TRANSACTIONS,1886—1905 . (IN RUPEEs. )


TABLE V . (Continued) .

VALUE OF MERCHANDISE EXPORTED,1886-1905 . (IN RUPEEs. )

Year end ing March 31 .

United Kingdom

703 104

2 100

So u th Am erica

United Sta tes

310738

123

Other Coun tries

Year endin g Ma rch 31 . 1905 .

81 5

Other Co un tries

Of this sum Rs. 4000000represen ts an expo rt o f rice to the Philippines in co nsequence f th fa ilu re o f the crop in the Islands.

o e


TABLE VII.

TOTAL VALUE OF THE IMPORTS AND EXPORTS OF BURMA IN THE

COASTING TRADE,EXCLUSIVE OF GOVERNMENT TRANSACTIONS,

1886—1905 .

(IN RUPEEs. )


TABLE IX .

VALUE OF THE PRINCIPAL ARTICLE OF MERCHANDISE IMPORTEDINTO BURMA IN THE MARITIME COASTING TRADE FROM INDIANPORTS OUTS IDE THE PROVINCE, EXCLUSIVE OF GOVERNMENTTRANSACTIONS. 1901-05.

(IN RUPEEs. )


TABLE IX.—Concluded.

VALUE OF THE PRINCIPAL ARTICLE OF MERCHANDISE IMPORTEDINTO BURMA IN THE MARITIME COASTING TRADE FROM INDIANPORTS OUTS IDE THE PROVINCE, EXCLUSIVE OF GOVERNMENTTRANSACTIONS. 1901-05.

(IN RUPEEs. )

351 038

7

398,Z )4

2 42 1 665

1 2701 24

I 187 1 59

m6 ,31 1


TABLE XII .VALUE OF THE PRIVATE IMPORT OF TREASURE INTO BURMA IN

THE FOREIGN AND IN THE COASTING TRADE,1896-1 905 .


TABLE XIII .VALUE OF THE PRIVATE EXPORT OF TREASURE FROM BURMA IN

THE FOREIGN AND IN THE COASTING TRADE,1896-1905 .

(IN RUPEEs. )


TABLE XIV .

VALUE OF THE IMPORTS AND EXPORTS OF GOVERNMENT STOREINTO AND FROM BURMA IN THE FOREIGN A

ND IN THE COASTING TRADE,

EXCLUSIVE OF TREASURE,1886-1905 .

(IN RUPEEs. )

The value o f the Im po rts an d ex

go rts o f Go vernm en t sto res in the coasting trade du ring theg

ea rs

1904an d 1905 is n o t given in the ap art o n the Ma r-tim e Trad e o f Bu rm a no r m

o

theA nna a l to ta

ment of the Sea-bo rne Trade a nd N avigation o f Bu rm a with F oreign Cou ntries and Ind ran P o rts fo r tho seyears.


TABLE XVI.

VALUE OF THE PRINCIPAL ARTICLES OF MERCHANDISE IMPORTEDINTO BURMA IN THE TRANS-FRONTIER TRADE

,EXCLUSIVE OF

GOVERNMENT TRANSACTIONS 1905

Co un try o f Origin .

Western ChinaNo rthern Shan Sta tesSo u thern Shan Sta tesNo rthern SiamSo u thern Siam

To ta l

Co un try of Orizin .

Weste rn ChinaNo rthern Shan Sta tesSo u thern Sha n Sta tesNo rthern Siam

So uthern Siam

To tal

Live Teak andAn im a ls. o therTim ber.

“n u b,“Raw S1lk .

Sfimu '

To ta l Im po rts.

to


TABLE XVII .VALUE OF EXPORTS IN THE TRANS—FRONTIER TRADE OF BURMA,

EXCLUSIVE OF GOVERNMENT TRANSACTIONS, 1900-1905 .

(IN Run es. )


TABLE XVIII.VALUE OF THE PRINCIPAL ARTICLE OF MERCHANDISE EXPORTED

FROM BURMA IN THE TRANS-FRONTIER TRADE,EXCLUSIVE OF

GOVERNMENT TRANSACTIONS 1905


TABLE XX.

QUANTITY AND VALUE OF TEAK EXPORTED FROM BURMA IN THE

FOREIGN AND IN THE OOASTING TRADE, EXCLUSIVE OF GOVERNMENT TRANSACTIONS, 1886-1905.

In this table the value Of e orts in the Coasting Trade includes the inter-po rta l

exports within the Province. 6 value o f Teak exports in the Coasting Trade to

ports o utside the Province only is given in Table XI . The value Of the inter-po rta l

export is insign ificant .


TABLE XXI .NUMBER AND TONNAGE OF VESSEIS ENGAGED IN THE FOREIGN

TRADE OF BURMA ,DISTINGUISHING SAILING AND STEAMVESSEIS

1896—1905 .


TABLE XXIII .NUMBER ANDTONNAGE OF VESSELS ENGAGED IN THE FOREIGN TRADE

OF BURMA WH ICH ENTERED AND CLEARED WITH CARGO AND

IN BALLAST, 1896-1905.


TABLE XXIV .

NUMBER AND TONNAGE OF VESSELS ENGAGED IN THE COASTINGTRADE OF BURMA,

DISTINGUISHING SAILING AND STEAM VES

SELS, 1896-1905.

The n um ber and to nn age o f sa iling and steam vessels is no t distinguished in the Rep ort on theTrade a nd Naviga tion o ] Bu rma [or the Year 1896-96 .

TRADE AND SHIPPING OF BURMA

TABLE XXVI.NUMBER AND TONNAGE OF VESSELS ENGAGED IN THE COASTING

TRADE OF BURMA WHICH ENTERED AND CLEARED WITH CARGOAND IN BALLAST,

1896-1905.

‘ fl e num ber and to nn age o f sailing and steam 7 essels is no t distincuished in the Bepon on theM and Nafl

’

oa tt‘

on ol Bu rma lor the Year 1896-96 .

TRADE AND SHIPPING OF BURMA

TABLE XXVI.NUMBER AND TONNAGE OF VESSELS ENGAGED IN THE COASTING

TRADE OF BURMA WHICH ENTERED AND CLEARED WITH CARGOAND IN BALLAST, 1896-1905.

‘ The um ber an d tonnage o f sa iling an d steam w is n o t distinm hed'

in the Bep ort oa thed e and fiafi oatt'on oIBu rma /or the Year 1895-96 .


TABLE XXVII .NUMBER AND TONNAGE OF VESSELS ENTERED WITH CARGOE

THE COASTING TRADE,DISTINGUISHING VESSELS ENTERE

THE EXTERNAL COASTING TRADE AND VESSELS ENTERE

THE INTER-PORTAL TRADE WITHIN THE PROVINCE, 1896

o o n m m m u

APPENDIX T.

CONTRIBUTION TO

A BIBLIOGRAPHY OF BURMA

TO ABBREVIATIONS USED IN TH E BIBLIOGRAPHYHISTORYTRADE , COMMERCE , INDUSTRIES , PRODUCTSRELIGION AND ITS SEMBLANCESCENSUS REPORTS

GEOGRAPHY, DESCRIPTION , AND TRAVEL

FAG.

WARS AND PUNITIVE EXPEDITIONSTH E PEOPLE OF BURMA . TH EIR LIFE , MANNERS , CUSTOMS, ETC .

MISSIONS

KARENN I AND TH E KAREN PEOPLETHE KACH IN HILIs AN D THE KACH IN PEOPLETH E SHAN STATES AND TH E SHAN PEOPLEARAKAN AND TH E ARAIIANESE

TH E CH IN HILIs AND THE CH IN PEOPLEOFFICIAL PUBLICATIONS

APPENDIX T.

CONTRIBUTION TO

A BIBLIOGRAPHY OF BURMA

EY TO ABBREVIATIONS USED IN THE BIBLIOGRAPHY .

R . S . I.

Atlantic Mo nthly. Bosto n , U.S.A .

Asiatic Res earches. (Published in Calcu tta by the

Asiatic So ciety o f Bengal, 1788Annu al Repo rts o f the Sm ithso nian Institute. Wash

ingto n , D.C .

Blackwo o d ’

s Magazine. Edinburgh .

Buddhism . An illustrated qu arterly review. Ran

go o n , Bu rm a .

Bu lletin de la So ciété de Géographie. Paris.

Bu lletin de la So ciété de Géographie de Marseille.

Bu lletin de la So ciété languedocienne de Géographie.Mo ntpellier, France.

Com hill Magazine. Lo ndo n .

China ’s Millio ns.

The Co lo nial Magazine and Comm ercial Maritim e

Jo u rnal . Lo ndo n .

Co lburn ’

s New Mo nthly Magazine. Lo ndo n .

Christian Observer.

Co ntem po rary Review. Lo ndo n .

Da lrym ple’s Orienta l Reperto ry. Lo ndo n .

Dublin Review. Lo ndo n .

Deutsche Rundschau fiir Geographic und Statistik.Wien .

Edinbu rgh Review.

Fraser’sMagazine.

Fo rtnightly Review. Lo ndo n .

Globus. Illustrirte Zeitschrift fiir Lander und Vo lkerku nde, Chro nik der Reisen und geographischenZeitu ng. Braunschweig, Germ any.

Geo graphica l Jo u rnal . Lo ndo n . (Publicatio n o f the

Ro yal Geographical So ciety. )Gentlem an

’

s Magazine. Lo ndo n .

Indian Antiquary . Bom bay.

Im peria l and Asiatic Quarterly Review and Orientaland Co lo nial Review . Woking, England .

Jo u rnal o f Am erica n Fo lklo re. Bo sto n , U.S.A .

Jo urnal o f the Am erican Geographical So ciety. New

Yo rk.

Jo urnal o f theAm erican Oriental So ciety. NewHaven .

J . M . G. S .

M . G. G.

P . M .

P . N . H . S . G.

THE PROVINCE OF BURMAJo urnal o f the Asiatic So ciety o f Bengal. Calcu tta .

Jo u rnal Of the East India Asso ciatio n . Lo ndo n .

Jo urnal Of the Indian Archipelago and Eastern Asia .

Singapo re .

Jo u rnal Of the Manches ter Geographical So ciety.Manchester, England .

Jo u rnal o f the Ro yal Co lo nial Institute . Lo ndo n .

Jo urnal Of the Ro yal United Service Institu tio n . Lon

do n .

Jo u rnal Of the So ciety o f Arts. Lo ndo n .

Jo u rna l o f the Ro yal Statistical So ciety o f Lo ndo n .

Jo u rnal Of the United Service Institu tio n o f India .

Sim la .

Lo ndo n Magazine . Lo ndo n .

Lo ndo n Quarterly Review . Lo ndo n .

Missio n Field .

Mo natsberichte uber die Verhandlungen der Geeell

scha ft fiir Erdkunde zu Berlin .

Mittheilungen der kaiserlich-kOnigliche geographischenGesellschaft . Wien .

Mem o irs Of the Geo logical Su rvey o f India . Calcu tta .

Madras Jo u rnal Of Literatu re and Science. Ma dras.

Macm illan’

s Magazine. Lo ndo n .

No rth Am erican Review . New Yo rk .

Nineteenth Centu ry . Lo ndo n .

Neue Fo lge .

Natio nal Review. Lo ndo n .

New Series .

Oesterreichische Mo natsschrift fur der Orien t . Wien .

Pinkerto n ’

s General Co llectio n Of Voyages . 17 vo ls.

Lo ndo n , 1808—1814.

Peterm ann’

s Mittheilungen aus Justu s Perthes’ geographische Ansta lt . Go ths , Germ any .

Pro ceedings and Transactio ns o f the Natural HistorySociety Of Glasgow .

Pu rchas his Pilgrim es . 4vo ls. Lo ndo n , 1 625 .

Pro spective Review .

Pro ceedings Of the Royal Artillery Institu tio n . Wool

wich.

Pro ceedings Of the Royal Co lo nia l Institu te . Lo ndon .

Pro ceedings o f the Royal Geo graphical So ciety . Lon

do n .

Qu arterly Review . Lo ndo n .

Revu e des deux Mo ndes . Paris.

Revu e de Géographie. Paris.

Royal Geographical So ciety . Supplem entary Papers.

Lo ndo n .

Science. New Yo rk .

BIBLIOGRAPHY OF BURMASco ttish Geo graphicalMagazine. Edinbu rgh .

Scribner’sMagazine. New Yo rk .

Society fo r the Propagatio n o f Christian Kn owledge.

T . M. To u r du Mo nde. Paris.

T . R . G . S . A . (V. B . ) Transactio ns and Pro ceedings o f the Victo rian BranchOf the Royal Geographical So ciety o f Au stralasia .

Melbo urne .

United ServiceMagazine. Lo ndo n .

Wes tm insterReview . Lo ndo n .

Wo rld’

s Wo rk . New Yo rk .

Zeitschrift fur allgem eine Erdku nde . (Publica tio n o f

the Gesellschaft fu r Erdku nde zu Berlin . )Z. G . E . B . Zeitschrift der Gesellschaft fu r Erdku nde zu Berlin .

HISTORY.

Alves, Capta in Walter . Pro ceedings in Ava , o n an Em bassy, 1760. D . O . R .

1793. Vo l. i. 35 1—393.

Acco u nt o f the Lo ss Of Negrais . D . O . R . 1793. Vo l. i. 848—350.

Ano nym o us. Acco unt Of the English Pro ceedings at Dago n , 1755 . D . O . R .

1793. Vo l. i. 177—200.

Trea ty co ncluded with the King Of Ava , 1757 . D . O . R . 1793. Vo l.

i. 223—226 .

Crawfo rd’

s Em bassy to Ava . Q . R . 1829 . Vo l. xli. 27—58 .

Em bassy to the Co urt Of Ava . (Review Of Jo hn Crawfo rd ’

s Jo u rna lOf an Em bassy fro m the Go verno r-Genera l Of India to the Co u rt Of

Ava , in the Yea r C . N . M . M . 1829 . Vo l. xxv . 544—553.

Burm a , Past and Present . (Review o f Lieu tenan t-General AlbertFytche

’

s Bu rm a , Past and Present, with Perso nal Rem iniscences o f

the L . Q . R . 1878 . Vo l. i. 284—801 .

The Co nques t o f Burm a . E . R . 1887 . Vo l. clxv . 489—5 1 1 .

Bu rm a , Past and Present . (Review o f Sir Arthur Phayre’s Histo ry o fBurm a

”; Capta in Yu le

’

s Narrative Of the Missio n sent to the Co urt

o f Ava in 1855 Sir Arthu r Phayre’s Paper o n British Burm a read

befo re the Society Of Arts, May 27 , 1881 ;“British Bu rm a Gazet

teer,”1880; G . T . Bayfield

’

s“Histo rical Review o f the Po litica l Rela

tio ns between the British Go vernm en t in India an d the Em pireo f Ava(supplem ent to Pem berto n ’

s Repo rt o n the Eastern Fro ntier Of BritishCapta in Fo rbes’s British Burm a and its People ” ; Shway

Yeo’

s“The Bu rm a n : His Life and No tio ns M . de Lanessan

’

s

Ra ppo rt fait en nom de la Comm issio n cha rgée d ’

exam iner le pro jetde lOi po rtan t appro batio n de la co nventio n com plém enta ire de com

m erce, signée a Paris Is 15 Janvier 1885 , entre la France et la Bir

m anie”; Com te A . Mahé de la Bo urdo nnais 9 “

Un francais en

Q . R . 1886 . Vo l. clxii. 210-238 .

Ardagh, Ma j or-General R . D . The Bu rm ese Annexatio n . J . E . I . A .

1886 . Vo l . xviii. 89—127 .

BIBLIOGRAPHY OF BURMA

Hunter, Sir W. W. British Burm a and Independent Burm a . In Im perial

Gazetteer o f India .

”Lo ndo n , Triibner, 1885 . Vo l. i1i. 167—229 .

Ireland , Alleyne. The Far Eastern TrOpics : Studies in the Adm inistrationo f Tropica l Dependencies . Bo sto n , Ho ughto n , Mifl in , 1905 . pp.

vii. 339 .

The British Em pire in the Far East . P . R . C . I. Vo l. xxxvi. pp .

365-396 .

Lsnes san , M . de, Depute'

. Rappo rt fait au nom de la Comm issio n cha rgéed’

exam iner ls pro jet de lo i po rtant approbatio n de la co nventio n

com plém entaire de com m erce, signée a Paris le 15 Janvier 1885 , entrela France et la Birm anie . Paris, 1885 .

Lesto r, Ensign . Em bassy to theKing Of Ava , 1757 . D . O . R . 1793. Vo l.

i. 201—222 .

MacMaho n , Ma j or-Germ al AlexanderRuxto n . Matters in Bu rm ah . M. M .

1886 . Vo l. liii. 314—320.

The Situatio n in Bu rm a . N . R . 1885 . Vo l. vi. 254-265 .

Thro ugh Bu rm a to China ; and French Susceptibilities . U . S .M . (N . S . )1896 . Vo l. m i. 363—37 1 .

Nisbet, John . Burm a under British Ru le— a nd Befo re. Lo ndo n , Co nstable,1901 . 2 vo ls. pp . x 460and viii 452 .

Pem berto n , Captain R . Boileau . Repo rt o n the Eastern Fro ntier o f BritishIndia ; with an Appendix ; and a Supplem en t by Dr. Bayfield

o n British Po litical Rela tio nswith Ava . Mape. Printed by o rder o f

the Suprem e Governm ent o f India . Calcu tta , Baptist Missio n Press,1835 . pp . 261 [23] 73.

Phayre,Dieidena nt-Gerwral SirArthu r P . Histo ry o f Burm a , including Burm a

Proper, Pegu , Taungu , Tenasserim , and Arakan . From the earliest

tim e to the end o f the first war with British India . Map . Lo ndo n ,

Triibner, 1883 . pp. xii 31 1 . (H alf-title : Trubner’

s OIiental

Series. )Ryley, J . Ho rto n . Ra lph Fitch, England ’s Pio neer to India and Bu rm a .

His Com panio ns and Co ntem po raries . With his rem arkable narra

tive to ld in his Own wo rds. Illustrated . Lo ndo n , Fisher Unwin , 1899 .

pp . xvi 258 .

Saunders, Go verno r [o f Madras]. TheCo nsequence o f Settling an EuropeanCo lo ny o n the Island Of Negrais. Map . D . O . R . 1793 . Vo l. i.

129—132 .

Sco tt, Sir Jam es Geo rge. Burm a as it was, as it is, and as it will be. Lo n

do n , Redway, 1886 . pp . 184.

Sym es , Lieutena nt-Colo nel Michael. An Acco un t Of an Em bassy to the Kingdom o f Ava sent by the Govern o r-General Of India in the Year 1795 .

Illustrated, Maps. Lo ndo n , 1800. Qu arto . pp . xxiii 503.

An Acco unt o f an Em bassy to the Kingdom o f Ava in the Yea r 1795, to

which is now added A Narrative o f the la te Milita ry and Po liticalOperatio ns in the Bu rm es e Em pire. Edinburgh, Co nstable, 1827 .

2 vo ls. pp . 312 and 320.

Tem ple, Sir Richard . Cosm opo litan Essays. Maps. Lo ndo n , Chapm anHall, 1886 . [Chapter x. pp . 202—259 ,

“The Po litics Of

THE PROVINCE OF BURMAWheeler, J . T. A Sho rt Histo ry o f India and Afghanistan , Nipal, and

Burm a . Lo ndo n , Macm illan , 1880.

White, Sir Herbert Thirkell. Upper Bu rm a under British Rule. J . S. A.

1893 . Vo l. xli. 150—166 .

Yu le, Capta in SirHenry . A Na rrative o f the Missio n sent by the Go verno rGeneral Of India to theCo u rt Of Ava in 1855, with No tices o f the Co un

try, Governm ent, and Peo ple. Maps, Illustrated . Lo ndo n , Sm ith,Elder, 1858 . pp . viii 39 1 .

TRADE, COMMERCE, INDUSTRIES, PRODUCTS .

Ano nym o us . Repo rt o n theFisheries in the Henzada District. Maps, Illus

Rango o n , Govt . Press, 1886 . pp . 37 .

Bowers, Capta in Alexander. Bham o Expeditio n . Repo rt o n the Practi

cability o f Reo pening the Trade Ro ute between Bu rm a and Western

China . Maps, Illustrated . Rango o n , Am erican Missio n Pres s, 1869 .

pp . 165 .

Co ryto n , John . TradeRo u tes between British Bu rm ah andWes tern China .

Maps. J . R . G. S . 1875 . Vo l. xlv. 229—249 .

Letter to the Liverpo o l Cham ber o f Comm erce o n the Prospects of a

Direct Trade Ro u te to China thro ugh Mo u lm ein . With an Appendixco nta ining Suggestio ns fo r Am endm ents in the Law relating to Fo reigngrown Salween-bo rnetim ber, and a Schem e fo r the Preventio n Of Fraudsin the Tim ber Trade Of Mo u lm ein and the Adjustm ent o f Disputesbetween Fo res ters and Fo rest Chiefs. Mo u lm ein , Advertiser Pres s,1870. pp . 102 xlvii .

Cox, Captain Hiram . An Acco u n t Of the Petro leum Wells in the Bu rm es eDom inio ns. A . R . 1799 . Vo l. Vi. 127—136 .

Go rdo n , Robert . Ruby Mines near Mogok, Burm a . Map . P . R . G. S.

1888 . Vo l. x. (N . s. ) 261—272 .

The Ruby Mines o f Bu rm a . Map. I. A . Q . R . 1889 . Vo l. vu .

410-428 .

Hardim an , J . P. Silk in Burm a . Rango o n , Go vt . Press, 1901 . pp . 57 .

Huddersfield Chamber Of Com m erce. Com m erce with the Shan Sta tes and

West Of China by Railway Direct from Rango o n to Kiang-Hung o n

theUpperKam bo ja River o n the So u th-west Fro ntier Of China . Fromthe Huddersfield Cham ber o f Comm erce to the Lo rds Of HerMajesty

’

s

Treasu ry . Huddersfield , 1869 . pp . 82 .

Lau rie, Colonel W . F . B . Ashé Fyce, the Superio r Co untry ; o r, The GreatAttractio ns o f Bu rm a to British Enterprise and Com m erce. Lo ndo n ,

Allen , 1882 . pp . 283 .

British and UpperBu rm a andWestern China :TheirCo ncu rrent Com m ercial Interests. J . S. A . 1879—80. Vo l. xxviii. 640—644.

MacMaho n , Maj or-General Alexander Ruxto n . Bu rm ese Bo rder Tribes and

Trade Ro u tes . B . 1886 . Vo l. cxl . 394—407 .

Marvin , Charles . The OilWells Of Burm a . N . R . 1889 . Vo l. xiv . 341-348 .

England as a Petro leum Power, o r the Petro leum Fields o f the BritishEm pire. Lo ndo n , R . Anderso n , [1887 pp . xi 32 .

BIBLIOGRAPHY OF BURMAMaso n , Rev. F . On the Gam boge o f the Tenasserim Provinces. J . A . S . B .

1847 . Vo l. xvi. 661—663 .

No etling,Dr . Fritz . The Occu rrence Of Petro leum in Bu rm a , and its Technical Explo ita tio n . M . G . S . I . 1897 . Vo l. xxvii. 1—226 .

O’Riley, Edward . Rem a rks o n theMeta llifero us Depo sits and Mineral Pro

ductio ns Of the Tenasserim Pro vinces. J . I . A . 1849 . Vo l. iii. 724743 .

The Vegetable Products Of the Tenasserim Pro vinces. J . I. A . 1850.

Vo l . iv . 55—65 .

Paget,Mrs. Henry Clarence . TheRubyMines Of Upper Burm a . C . 1901 .

Vo l . lxxxiv . 812—824.

Palm er, John William so n . Petro leum in Bu rm ah . A . M. 1868. Vo l.

xxii . 404-413 .

Parker, Edward Harper. The Bu rm a-China Trade Co nventio n . I. A . Q . R .

1897 . Vo l . iv . (3d series) 27—34.

TheKeng-Hung Co ntentio n— UpperMeko ngTrade. 1 . A . Q . R . 1898.

Vo l. v . (3d Series ) 39—55 .

Piddingto n , H . On a NewKind o f Co a l, being Vo lcanic Co al, from Arraca n .

J . A . S . B . 1847 . Vo l. xvi. 37 1—373.

Pra tt , H . S . Mo nograph o n Ivo ry Carving in Bu rm a . Rango o n , Go vt .Pres s, 1901 . pp . 6 .

Schlagin tweit, Em il. Der No rdland vo n Birm a u nd der neue Handelswegnach dem Innem vo n China . G . 1866 . Vo l. x. 1 18—122 .

Wirthscha ftliche Aussichten in Ober-Birm a . O . M . O . 1886 . Vo l.

m i. 1 17— 120.

Der Handel m it Britisch-Birm a . O . M . O . 1883 . Vo l. ix. 185—188 .

Shearer, Jo hnsto n . On the Manufacture o f Paper from the Bark o f Treesin Upper Burm ah . P. N . H . S . G . 1889-92 . Vo l . iii. (N . S . )256—257 .

Sla den , Ma j or Sir E . B . Trade thro ugh Burm ah to China . An address read

to the Glasgow Cham ber Of Co m m erce, with a Map and Prefaceby Jo hn M’

Call, late President o f the Cham ber Of Co m m erce at Ra n

go o n , British Burm a . Glasgow , McLaren 85 Erskine, 1870. pp . 32 .

Sprye, Capta in Richard . Co m m erce with Western and Interio r Chin a ,

Thibet , and Tartary , acro ss British Pegue fro m the Po rt o f Rango o nto Esm ok o n the So u th-western Fro ntier Of China Pro per, with Introductio n and No tices by the Press. Lo ndo n , Privately printed , 1860.

Sprye, Capta in Richa rd , and Sprye, R . H . F . Aé rial Telegraph to Ho ngKo ng and the Open Po rts Of China , and a New Co m m erce with theVast West o f that Em pire acro ss Eastern Pegue fro m Ra ngo o n . Lo n

do n , Privately printed , 1862 .

Streeter, G . Skelto n . The Ruby Mines Of Burm a . J . S . A . 1889 . Vo l .

xxxvn . 266—27 1 .

The Ruby Mines Of Bu rm a . J . M . G . S . 1887 . Vo l. iii. 216—220.

Strettell, G . W . The Ficus Elastica in Bu rm a Pro per ; o r, A Narrative o f m yJo u rney in Sea rch Of it : a Des criptive Acco unt Of its Habits o f Growthand the Pro cess fo llowed by the Kakhyens in the Preparatio n Of

Cao u tcho uc, accom panied by a Map showing the Geographical Dis

BIBLIOGRAPHY OF BURMASco tt, Sir Jam es Geo rge (Shway Yeo ) . Buddhists and Bu ddhism in Bu rm a .

C . 1880. Vo l. xlii . 721-731 .

The Burm an : His Life and No tio ns . Lo ndon , Macm illan , 1896 . pp.

603.

Gazetteer o f Upper Burm a and the Shan Sta tes. Rango o n , Govt.

Spearm an , Ho race Ralph . The British Burm a Gazetteer. Rango o n , Go vt.

Press, 1879—80.

Taw Sein KO. The Intro ductio n o f Buddhism in to Burm a . Bm . 1904.

Vo l. i. No . iv . 585—603.

Vossio n , Lo uis. Nat-wo rship am o ng the Burm ese. J . A . F . 189 1 . Vo l.

iv. 107-1 14.

CENSUS REPORTS.

Repo rt o n the Census Of British Burm a taken In August, 1872. Ra ngo o n ,

Govt . Press, 1875 . Fo lio . pp. 2 111 + 34+ 19 + 5 + 6 + lxxv.

The first regu la r Census ever m ade Of this Province .

Repo rt o n the Census Of Bri tish Bu rm a . Taken o n the 17th February1881 . Accom panied by Map . Rango o n , Govt . Press, 1881 . Fo lio .

pp.

Go vernm en t o f India . Census o f 189 1 . Immrial Series, vo l. ix. Burm a

Repo rt, vo l. i. Operatio ns and Res ults, with two m aps, fo u r dia

gram s, and fou r appendices. By H . L. Eales, ProvincialSuperin tendent o f Census Operatio ns. Rango o n , Go vt . Press, 1892 .

Fo lio . pp . 2 v 298 cxlvi.— Immrial Series , vo l. x. Burm aRepo rt, vo l. ii. Rango o n , Govt . Press, 1892 . Fo lio . pp. 2 665 .

Bu rm a Repo rt, vo l. iii . Co ntaining District, Township, Circle, andVillage Tables Of Lower Bu rm a . Ra ngo o n , Go vt . Press, 1892.

Fo lio . pp . x 684.— Bu rm a Repo rt, vo l. iv. Co nta ining District,

Township, Circle, and Village Tables o f Upper Burm a . Rango o n ,

Govt . Press, 1892 . Fo lio . pp . xviii 701 .

Census o f India . 1901 . Vo l. x11 . Burm a . Part I. Repo rt. By C . C .

Lowis, Superintenden t Census Operatio ns. Rango o n , Govt .

Press, 1902 . Fo lio . pp . 4+ 151 lxxxiii+ v.— Vo l. xiiA Bu rm a .

Part II . h pefid Tables. By C . C . Lowis, Superintendent,Census Operatio ns . Rango o n , Govt . Press, 1902 . Fo lio . pp . 431 .

Census o f India . 1901 . Adm inistrative Vo lum e with Appendices . Cal

cutts , Go vt. Press, 1903. Fo lio . pp . 436 .

Census Of India . 1901 . Ethn ographic Appendices . By H . H . Risley,C .I.E . Calcutta , Govt . Press, 1903. Fo lio . pp . iii 25 1 .

Census o f India . 1901 . General Repo rt o f the Census Of India , 1901 .

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So n , Ltd . 1904. Fo lio . pp . x v 582 .


GEOGRAPHY, DESCRIPTION , TRAVEL .

Alco ck, Sir Ru therfo rd . The Jo u rney o f Augustus Raym o nd Margary fro m

Shanghai to Bham o an d back to Manwyne. From his Jo urnals an d

Letters,with a brief biographical preface . Lo ndo n ,Macm illa n , 1876 .

p 382 .

An Ariierican . The Go lden Dagon , o r up and down the Irrawaddi,being Passages o f Adven tu re in the Bu rm an Em pire. Lo ndo n ,

Sam pso n Low, 1856 . pp . 31 1 .

Anderso n ,Dr . John . Mandalay to Mom ien : A Narrative o f the’

I\vo Expe

ditio ns to Western China o f 1868 and 1875 under Co lo nel Edward B .

Sladen and Co lo nel Ho race Browne. Maps, Illustrated . Lo ndo n ,

Macm illan , 1876 . pp . 479 .

An o nym o us. Letters from the Banks Of the Irawadee. B . 1856 . Vo l .

lxxix. 536-561 .

OurNew Eastern Pro vinces. [Upper Bu rm a . ] B . 1886 . Vo l. cxxxix.

280—29 1 .

Burm ah and the Burm ese. B . 1859 . Vo l. lxxxv. 31—48 .

Co up d’

ccil su r les pro vinces d’Ava cédées aux anglais par le dernier

traité de paix. B . S . G . 1826 . Vo l. vi. 181-209 .

Two Yea rs in Ava , from May 1824to May 1826 . By an ofi cer on the

staff Of the Quarterm aster-General’s Departrnen t. Maps . Lo ndon ,

John Mu rray, 1827 . pp . 449 .

Bastian , Dr. Ado lph . Die Viilker des o stlichen Asien : Studien und Reisen .

Vo l. 11 . Reisen in Birm a in den Jahren 1861—62. Leipzig, 1866 .

Bernard , Sir Charles . Burm a , the New British Province. S . G. M . 1888 .

Vo l. iv . 65—8 1 .

Biggs, T . Hes keth . The Shwe Dago n Pagoda , Rango on . Ra ngo o n , The

Hanthawaddy Press, 1895 . pp . 61 .

Bird , G . W . Wanderings in Burm a . Maps, Illustrated . Lo ndo n , Sim pkinMarshall, 1897 . pp. 410.

Blum e, F . Ausflug auf dem Plusse Salween in Hinterindien rm Feb . 1845 .

M. G. E . B . 1846 . Vo l. iii . (Ser. 2) 218-233 ; vo l. vu . (Ser. 2) 226289 .

Reise vo n Mergui nach Mo u lm ain in Hinter-Indien . M . G . E . B .

1849 . Vo l. vi. (Ser. 2) 226—231 .

Bro ck, Dr. K . A Mandalay, la dernié re capita ls des Ro is de Birm anie.

Illustrated . T . M . 1903. Vo l. ix. 553—564.

Bo urgogne, Lucien . En Birm anie [in“Auto u r du Mo nde, pp . 27

Paris, Alcan , 1904.

Browne, Capta in Edm o nd . Upper Burm a : Its Defences and Warlike Reso u rces. Maps. J . R . U . S . I. 1875 . Vo l. xix. 588-603.

The Kingdom o f Burm ah in 1875 . F . M . 1875 . Vo l. xcii. 224-232 .

Bryce, J . Annan . Burm a : The Co untry and Peo ple. P . R . G. S . (N . S . )1886 . Vo l. viii . 481—499 .

Burm a : TheLa testAdditio n to theEm pire . P. R . C . 1 . 1885—86 . Vo l.

xvu . 180—209 .


Cadell, Henry M . A Sail down the Irrawaddy . Illustrated . S . G. M .

1901 . Vo l. xvii . 239-265 .

Carey, Lieutenant E . S . Diary o f Seco nd Lieu tenant E . S . Carey, IntelligenceOflicer, JadeMines Esco rt . Maps. Rango o n ,Go vt . Press, 1896 .

pp . 26 .

Carey, Colonel W . Repo rt o f a Visit to Manda lay and the Irrawaddy Fo rts,Upper Bu rm a . P. R . A . I. 1886 . Vo l. xv . No . 2, 69

—82 .

Cavaglio n , E . Quinze jo u rs en Birm anie. Illustrated . T . M . 1892 .

Vo l. lxiv . 385—400.

Clerke, E . M . Burm a and the Farther East . (Review Of Henry Yu le’s“Missio n to the Co u rt o f Ava

”; Sir Arthu r Phayre’s “

Histo ry o f

Burm a”; A . R . Co lquho un

’

s“Acro ss Chryse” and

“Bu rm a and the

Burm ans Capta in Fo rbes ’

s“British Bu rm a and its People” ; Shway

Yoe’s“The Burm an : His Life and No tio ns

”; Dr. Ado lf Bastian ’

s“Reisen in D . R . 1886 . Vo l. xcviii. 309-340.

Cliffo rd , Hugh, C .M .G . Fu rther India . [Serial title : The Sto ry o f

Explo ra tio n . Edited by J . Sco tt Keltie, LL .D. , Sec. R . G . S. ] Lo n

do n , Lawrence Bu llen , 1904. pp . 367 .

Co chrane, Henry Park . Am o ng the Bu rm ans : A Reco rd o f Fifteen Yea rs o f

Wo rk and its Fruitage. Illustrated . New Yo rk, Revel], [1904pp . 29 1 .

Co tes, Everard Charles . With Lo rd Curzo n in Bu rm a . N . R . 1902 .

Vo l . xxxix. 122-132 .

Co tes , Mrs. Evera rd Cha rles. In Burm a with the Viceroy . S . M . 1902 .

Vo l. xxxn . 58—72 .

Cox, Capta in Hiram . Jo urna l o f a Res idence in the Bu rmhan Em pire, andm o re particu larly at the Co urt o fAm arapo o rah. Illustra ted . Lo ndo n ,

J . Warren , 182 1 . pp . 431 .

De la Bo u rdo nn ais, Comte A . Mahe. Un francais en Birm anie : no tes

de voyage . 3d ed . Map . Paris, 1886 .

Deetj en , C . Burm ah . Z . G . E . B . 1874. Vo l. ix. 133—151 .

Ellis, Beth . An English Girl’s First Im pressio ns Of Bu rm ah . 2d ed . Lo n

do n , Sim pkin Ma rshall, 1899 . pp . 248 .

Fento n , Ma j or A . B . Diary Of an Expeditio n to the Upper Reaches Of the

Irrawaddy, and subsequently to the Indawgyi Lake, in May and

Ju ne 1890. Map . Rango o n . 1890.

Ferra rs, Max, and Ferrars, Bertha . Burm a . Map, Illustrated . Lo ndo n ,

Low, Ma rsto n , 1900. pp . 237 .

Fitch, Ralph . Fi tch's Voyage to Pegu . P . 181 1 . Vo l. ix. 406-425 .

Francklin ,William . Tracts , Po litical, Geographica l, and Comm ercial, o n the

Dom inio ns OfAva and the No rth-wes tern Parts o f Hindo staun . Lo n

do n , Cadell Davies, 18 1 1 . pp . 281 .

Fryer, Sir Frederick . Burm a . J . S . A . 1905 . Vo l. liii. 153—166 .

Fytche, Libidena nt-General Albert . Bu rm a . F . R . 1879 . Vo l. xxxi. 627

635 .

Bu rm a ,Past and Present, with Perso nal Rem iniscences Of the Country .

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Phayre, General Sir Arthur. British Bu rm a . J . S . A . 1880—81 . Vo l.

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Schlagintwcit,Em il. Obcr-Birm a , die neue englische Pro vinz in Hinterindien .

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The Bu rm an : His Life and No tio ns. Lo ndo n , Macm illan , 1896 . pp .

603.

Bu rm a : A Handbo ok Of Practica l Info rm atio n . Map, Illustratio ns .

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C o lquho u n , Archibald R . Repo rt o n the Railway Co nnectio n o f Bu rm ahand China ,with an Acco unt Of an Explo ratio n SurveybyHo lt S . Hallett,accom panied by Su rveys, Vo cabu laries, and Appendices. Maps, Illus

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Albert Fytche, Chief Comm issio ner o f British Bu rm ah . Rango o n ,

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Pegu , being a Narrative o f Events during the Seco nd Burm esewar, fromAugust 1852 to its Co nclusio n in Ju ne 1853. With a Succinct Co ntinustio n down to February 1854. Illustrated . Lo ndo n , Sm ith, Elder,1854. pp . xi 535 .

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s tica l, an d Co mm ercia l Info rm atio n , and a Sum m ary o f Ever

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the Bu rm a Wa r in the Years 1824, 1825 , and 1826 . Lo ndo n , Lo n

m an , 1830. pp . viii 126 xix.

Maw , H. Lister . hlem ri r o f the FA l-ly Open tio m o f the Bu rm es e W

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Reid , Surgeon Lia deum rt-Cd o nd A. S . Chin-Lushai Land , inclu d ing a I]

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the Bu rm ese . I. A . Q. R . 1888 . Vo l. vi. 270—298 .

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Mo o re, Henry Charles . Burm ese Traits . F . R . 1892 . Vo l. lviii. 607—620.

Sco tt , Sir Jam es Geo rge (Shway Yo e) . The Burm an : His Life and No

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The Burm ese . C . 1880. Vo l. xlii. 582—589 .

The Hill Thibes o f Burm a . C . 1883 . Vo l. zlvu . 202-212.

The Wild Wa— a Head-hunting Race . I. A . Q . R . 1896 . Vo l. i. (3dSeries) 138— 152 .

Shakespea r, Capta in J . The Lushais a nd the Land they live in . J . S . A .

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Taw Sein K0. TheOrigin o f the Burm ese Race . Bm . 1904. Vo l. i. No .

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Trant, Lieutenant T . A . No tice o f the Khyé n Tribe inhabiting the Yum a

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Tsaya . Myam -m a , the Hom e o f the Burm an . Calcu tta , Thacker, Spink .1886. pp . 90.

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Ano nym o us. Wayland ’s Life o f Judso n ; Christianity in Burm ah . (Reviewo f FrancisWayland ’s A Mem o ir o f the Life and Labo u rs o f the Rev .

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m o ir o f the Life and Labo u rs o f the Rev . Ado niram Judso n ,

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Judso n ’

s Missio n to the Burm an Em pire. (Review o f Ann H . Judso n ’

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Parker, Edward Harper . The Burm o-Chinese h o ntier and the KakhyenTribes. F. R . 1897 . Vo l. 1xviii. 86—104.

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Selectio n o f Papers regarding the Hill Tracts betweenAssam and Burm ahand o n the Upper Brahm aputra . [Ten papers by vario us a u tho rs. ]Ca lcutta , Bengal Secretariat Press, 1873. pp . 335 .

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THE KACHIN HILLS AND THE KACHIN PEOPLE .

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Maps, Illustrated . Edinbu rgh, Blackwo o d , 1890. pp . xxxvi

Hillier, W . R . No tes o n the Manners, Custom s, Religio n , and Superst

o f the Tribes inhabiting the Shan Sta tes. I. A . 1892 . Vo l. xxi.

121 .

MacMaho n , Maj or—General Alexander Ruxto n . The Ancient Sha ndom o f Po ng. I. A . Q . R . 1890. Vo l . x. 18—35 .

Schlagintweit, Em il. Die Schan-Staa ten , ein neues Handelsgebiet interindien . O . M . O . 1889 . Vo l. xv . 55—57 .

Sco tt, Sir Jam es Geo rge (Shway Yo e) . The Pro spects o f the Shan SJ . S . A . 1905 . Vo l. liii. 623—639 .

The British Shan States. I. A . Q . R . 1889 . Vo l. viii. 1-47 .

The Gazetteer o f Upper Burm a and the Shan Sta tes. Ra ngo o n ,

Press. 1 900.

Streeter, G. Skelto n . The No rthern Shan States. T . R . G . S . A . (11888—89 . Vo l. vi. Part II. 41-48 .

Su therla nd , William . Alo ng a Shan Road : So uthern Shan Sta tes. S . t

1898 . Vo l. xiv . 188— 198.

Wa llace, Capta in A . The Occupatio n o f the So u thern Sha n Co u ntryCo m m encem ent o f 1887 . J . U . S . I. I. Vo l. xviii. No . 75 . Si


Wo o dtho rpe, Colo nel R . G . The Shan Hills : Their Peo ple and Pro ducts.

J . S . A . 1896. Vo l. xliv . 197-2 10.

So m e Acco u nt o f the Shans and Hill Tribes o f the States o n the Meko ng.

J . A . I. 1897 . Vo l . xxvi. 13-28 .

The Co u ntry o f the Shans. Maps, Illustrated . G . J . 1896. Vo l.

vu . 577—602 .

Ya te, Arthur Carnac . The Shan Sta tes . I. A . Q . R . 1888 . Vo l. vi. 309326 .

Yo unghusband , Lieutena nt G . J . Eighteen Hundred Miles o n a Bu rm ese

Tat thro ugh Burm a , Siam , and the Eastern Shan Sta tes. Maps,Illustrated . Lo ndo n , Allen , 1 888 . pp . 162 .

ARAKAN AND THE ARAKANESE .

Ano nym o us. Les Khyangs d’

Arakan . B . S . G. 1828 . Vo l. x. 7 1-76 .

Em pire Birm a n . Arracan . B . S . G . 1826 . Vo l. v . 529—531 .

The Arracan Expeditio n , 1825 . P. R . A . I. 1900. Vo l. xxvn . 65—74.

Hay, John Ogilvy (“Old Arakan , Past, Present, Future : ARés um é o f Two Cam paigns fo r its Develo pm ent. Edinburgh, Blackwo od 1892 . pp . viii 216.

Hughes,Ma j orW. Gwynne. The Hill Tracts o f Arakan . Map . Rango o n ,

1881 . pp . 55 .

Pato n , C . Histo rica l and Statistical Sketch o f Arakan . A . R . 1828 . Vo l.

xvi. 353—381 .

Rigby, Capta in G . C . Histo ry o f the Operatio ns in No rthern Arakan and

the Yawdwin Chin Hills, 1896—97 , with a Descriptio n o f the Co untryand its Reso u rces, No tes o n the Tribes , and Diary . Maps, Illustrated .

Rango o n , Go vt . Press, 1897 . pp . 169 .

Turner, W . Brief Acco u nt o f the Trade o f Arracan , 1761 . D . O . R . 1793.

Vo l . i. 227-228 .

THE CHIN HILLS AND THE CHIN PEOPLE .

Ano nym o us . Ro utes in the Chin-Lusha i Tract . Com piled in the Intelli

gence Branch o f the Quarterm aster-Genera l’

s Departm ent in India .

Sim la , Go vt . Press, 1893. pp . 163.

NIilitary Re rt o n the Chin-Lusha i Co untry. Sim la , Go vt . Press, 1893.

1 12 xlii.

Carey ,IBitirtram S. , and Tuck, H . N . The Chin Hills : A Histo ry o f the Peo ple,

o ur Dea lings with them , their Custom s and Manners, and a Gazetteer

o f their Co untry . Illustra ted . Rango o n , Go vt . Press, 1896. Vo l.

i. pp . iv 236 .

Harvey, Capta in Jo hn . Repo rt o n the Thetta Co lum n and Wo rk in the

So u thern Chin Hills during the Seaso n 1894—95 . Maps. Rango o n ,

Go vt. Press, 1895 . pp . 16 8 6 6 .

Ra iney, Lieu tenant R . M . No tes o n the Chinboks, Chinbo ns, and Yindus o f

the Chin Ifi'

o ntier o f Burm a . Illustrated . I. A . 1892. Vo l . xxi.

2 15—224.


Manuals and H and-books (Co n tin ued ) .

The Burm a Bo undaries Manual.

The Burm a Medical Manual.

The Akyab Po rt Manual.

The Bassein Po rt Manual.

The Burm a Arm s Manual .

A Practica l Hand-bo o k o f the Kachin o r Chingpaw Language .

A Practical Hand-bo o k o f the Langu age o f the La is as spoken by theHakas and Other Allied l hibes o f the Chin Hills (comm o nly calledthe Baungshedialect . )

The Burm a M ury Manual .

The Burm a Travelling Allowance Manua l.

The Burm a Acco untsManual .

Manual o f Rules relating to Precio us Sto nes, Minerals, and

Oils in Fo rce in Burm a o n the 1st o f August, 1905 .

The Upper Burm a Land Revenue Manual.

The Lower Burm a Land Revenue Manu al.

The Lower Burm a Fo rest Manu a l.

The Upper Burm a Fo rest Manual .

The Burm a Fo rest Manual .

The Burm a Facto riesManua l.

The Upper Burm a Registra tio n o f DeedsManual .

The Mo ulm ein Po rt Manu a l .

The Burm a Plague Manua l.

The Burm a Explo sivesManual .

The Burm a Inco m e TaxManua l.

The Burm a Inspectio n Manua l.

The Burm a Exam in atio n Manua l.

The Upper Burm a Co urts Manual.

The Bu rm a Military Po lice Manual.

Manua l o f the Maru Language .

An Elem en ta ry Hand-bo o k o f the Red Karen Language .

Manual o f Appo intm en ts and Allowances.

The Land Acqu isitio n Manua l.

The Kachin Hills Manual .

The Burm a Po lice Manual . 2 vo ls.

The Burm a Subdivisio na l and Township Oflice Manua l.

Lower Burm a Registratio n o f DeedsManu al .

The Ca ttle Tm spass Act Manual .

The Bu rm a Excise Manual .

The Burm a Opium Manual .

The Burm a District Oflice Manua l.

The Lower Burm a Co urts Manual .

Burm a Secre tariat Circu lars.

Judicial Com m issio ner’s Circulars, Upper Burm a .


Circula rs (Co ntinued ) .

Financia l Com m issio ner’s Circu lars.

Circu la rs issued by the Lo ca l Adm inistratio n in the Appo int

Genera l, and o ther Depa rtments.

Circu la rs o f the Directo r o f the Depa rtment o f Land Reco rds and

cu ltu re .

Imperia l Acts, Lo cal Acts, Regulations, Ru les, and Bye-laws.

All Acts and Regulatio ns and all the Ru les and Bye-laws m ade

them are issued fro m tim e to tim e as they com e into fo rce

m ay be purchased at a nom ina l price fro m the Curato r o f the G1

m ent Bo o k Depo t, Ra ngo o n .

The Chin Hills : A Histo ry o f the People, o ur Dea lings with them ,

Custom s and Manners, and a Gazetteer o f their Co untry, byCarey and H . N . Tu ck. 2 vo ls.

The Upper Burm a Gazetteer . 5 vo ls.

The British Burm a Gazetteer. 2 vo ls.

Censu s Repo rts . See p . 983 , ante .

Printed Judgm ents o f the Jud icia l Co mm issio ner, Upper Burm a .

nua l .

Lo wer Burm a Printed Judgm ents . Annua l .

Repo rt o n the Adm in istratio n o f Burm a .

Repo rt o n Civil Justice .

Repo rt o n Crim ina l Justice .

Repo rt o n the Adm inistra tio n o f the Excise Departm ent .

Repo rt o n Fo rest Adm inistra tio n .

Repo rt o n the Land Revenue Adm inistratio n .

Repo rt o n the Adm inistratio n o f Salt Revenue .

Repo rt o n the Adm in istratio n o f Stam p Revenue .

Repo rt o n the Wo rking o f the Inco m e Tax Act .

Reso lutio n o n the Repo rts o n the Wo rking o f the Facto ries Act in 1Bu rm a .

Repo rt o f the Insein Refo rm a to ry .

Repo rt o n the Lo ca l Fu nds o f Bu rm a .

Repo rt o n the Light-ho uses and Light-vessels.

No te o n the Ra ngo o n Luna tic Asylum .

Repo rt o n the Land Reco rds Adm in istratio n .

Ra infa ll Repo rt .

Repo rt o n the Cro p Measurem ents .

Repo rt o n Archaeo logica lWo rk .

Repo rt o f the Chem ica l Exam iner.

Repo rt o n the Revisio n Settlem ent Operatio ns .


Annua l Reports (Co ntinued ) .

Repo rt o n Public Instructio n .

Repo rt o f the Educatio na l Synd ica te .

Repo rt o n the Adm inistra tio n o f Po lice.

Sea so n and Cro p Repo rt .

Sta tistics regarding Sa les, Transfers, Ren ts, and Prices o f Pro duce.

Repo rt o n the Rango o n Town Po lice .

Repo rt o n the Po lice Supply and Clo thing Departm ent.

Repo rt o n the Priso n Adm in istratio n .

Repo rt o n the Wo rking o f the Registra tio n Depa rtm ent.

Repo rt o n Go vernm en t Steam ers, Vessels, and Launches.

Repo rt o n the Adm in istra tio n o f the Chin Hills.

Repo rt o n the Adm in istra tio n o f the Shan and Ka renn i Sta tes.

Repo rt o n the Adm in istratio n o f the No rth-eastem Fro ntier.

Reso lu tio n o n the Repo rts o n Village Adm in istra tio n .

Reso lu tio n reviewing the Repo rts o n the Wo rking o f Mun icipa lities .

No tes and Sta tistics o n the Ho spita ls and Dispensaries.

Repo rt o n the San ita ry Adm in istratio n .

No tes and Sta tistics o n Vaccin atio n .

Repo rt o f the Civil Veterinary Departm en t .

Sta tem ent o f Sea-hom e Trade and Navigatio n .

No te o n the Trans-fro n tier Trade o f Burm a .

Repo rt o n the Adm in istratio n o f the KheddahDepartm ent.

H isto ry o f Services o f Gazetted and Other Ofi cers in Burm a .

The Qu arterly Civil List .

Nom . All the o fficia l publica tions enum erated abo ve are issued as separatements, and , so far as they are in print at any time, may be purchased from the Curato rof the Go vernm en t Bo ok Depo t, Rangoon , Burma .

APPENDIX U .

GLOSSARY OF INDIAN AND BUR

MESE WORDS USED IN

THESE VOLUMES

APPENDIX U .

GLOSSARY OF INDIAN AND BURMESE WORDS USED IN

THESE VOLUMES

AKUNWUN . The o fficer in charge o f the revenu e o ffice o f a

Depu ty Commissio ner .

ANNA . The ann a is equ a l to 115 o f in the Anglo-Indi

cu rrency . It is therefo re t o ne penny Englishcu rrency o r two cen ts Un it States cu rrency .

BAN . A flat , sha llow basket .BH ANG . An in to xica t ing drug made from hemp .

BHUNDARI . A sto rekeeper.

B0. The leader o f a milita ry band, a military o fficer.

CH ARAS . A hemp pro du ct which is the base o f a ll the into xi

cating prepa rat io ns o f hemp, su ch as bhang and gan ja .

CH AUDHARI . A village headman . The headman o f a pro fes

sio n o r trade in towns.

CRORE . One hu ndred lakhs, that is to sayDA . A swo rd .

DAco r'r‘ . A robber belo nging to an armed gang.

DACOITY . Gang robbery .

DA F I‘ARI . An in ferio r o ffice servant .

DAROGAH . A superin tenden t o r man ager .

DR ILL HAVILDAR . A n ative n o n -commissio ned o fficer co r

respo nding in rank with a drill sergeant .DUFFADAR . A petty o fficer o f po lice . In regimen ts o f irregu lar

cava lry, a n o n -comm issio ned o fficer co rrespo nding in rankwith a co rpo ra l .

DURBAR . A co u rt , an audience, a levee . The wo rd is almo sta lways u sed by English writers in the abo ve sense ; bu tit has an o ther mean ing,— n amely, the Execu tive Go vemment o f a Native State .

DUW A . A chief o f a Kachin tribe .

ENG, o r IN . A tree well represented in many o f the Bu rmesefo rests. It is the Dipterocarpus tubercu la tu s.

GAN JA . An in to xicating dru prepa red from Indian hemp .

GAUNG . A village o fficia l sugo rd in ate to a headman .

GODOWN . A wareho u se ; a sto rero om .

GOMASHTAH . A n ative agent o r facto r.

GLOSSARYMYOZ A . Ru ler o f a Shan sub-State, o r o f o ne o f the smallerShan States.

MYRABOLAM . The dried fru its and kernels o f several s ies,bu t chiefly o f Termina lia Bellerica and Tem inalia C bula .

The present u se o f Myrabo lam s is chiefly fo r tann ing ; bu tthey are used to some extent in n ative Indian pharm acy.

NAIR . A n ative n o n-commissio ned o fficer co rrespo nding m

rank with a co rpo ra l .NAT. A

fiifit .

NGAPI . e Bu rmese n ame fo r the characteristic co ndimento f the Indo -Chinese and Malayan races, compo sed o f prawnsand o ther sma ll fish allowed to ferm ent in a heap and thenmashed up with salt .

NGWEKUNHMU . A Shan o fficial .

PADDY . Rice in the hu sk, whether growing o r cu t, befo rethreshing o r befo re the gra in is separated .

PAKONDAN . A edlar.

PATAMA BYAN . itera lly, to rehearse at the Patama examin atio nin the Buddhist scriptu res ; o ne who has passed this examin atio n . The wo rd Patama means first .

PEON . An o rderly o r messenger.

PICE . A sma ll copper co in o f the Anglo-Indian cu rrency .

There are 4pice in an ann a , and 64in a rupee . The piceis therefo re equ al to abo u t o ne farthing, o r half a centUn ited States cu rrency .

PIE . The sma llest co pper co in o f the Anglo-Indian cu rrency.

There are 12 pies in an ann a , and 192 pres in a rupee . Theie is therefo re equ al to abo u t 5 o f a farthing, o r i o f a centn ited States cu rrency .

PbNGYI . A Bu ddhist mo nk .

POTDAR . A mo n ey-changer, a weigher and assayer o f co ins.

PUBDAH . A cu rta in .

PYINGADO ad o ) . A tree represented in the Bu rmesefo rests . t is an iro nwo o d, the Xylia do labriformis.

PYINMA . A tree re resented in the fo rests o f Bu rma . It is the

Lagerstroem ia gine .

RUPEE . The standard co in o f the Anglo-Indian cu rrenc Its

va lu e is fixed at o ne shilling and fo u rpence Englis cu r

reney, equ al to abo u t 32 cen ts Un ited States cu rrency .

SALUTRI . A n ative farrier o r ho rse-docto r .

SANAD (Sunu d ) . A grant, a diploma , a charter, a do cumentco nveying rights, titles, privileges, ho u ses, o ffices, etc .

SARKAR . A n ative acco u ntant o r writer.

SAWBWA . The ru ler o f a Shan State .


SEEINGAUNG . A headm an in charge of ten ho uses.

Sn o r (Seapoy) . From the Persian wo rd“si ahi,

”so ldier

army . In Anglo-In dia n u sage the wo is u sed fo rtive so ldier, disciplin ed and dressed in the Eu ro pea n

ERANG . A na t ive bo a tswa in .

SB A . The Bu rm es e n ame fo r cu tch, Acacia catechu .

Sa m ar. A hu nter .

A mo ney-changer o r tester .

SIKH . The name o f the peo ple in the Pu n'

ah, as the di:o f Nan ak Shah. The litera l mean ing 0 the wo rd is s

o r disciple . Acco rding to the Indian Censu s o f 1 901were in the who le o f In dia Sikhs .

SUBADAR . The chief n ative o fficer o f a compa ny o f a

regiment in In dia .

SUNGAB . A rude sto ne breastwo rk.

Ta x . A circle o r gro u p o f villages .

TAUNGYA . Hill gard en cu ltivatio n , shifting annu a llyplace to place .

Tm . One of the mo st immrta nt trees o f Bu rma . It

Tecto na grandis .

TERAI . Marshy gro u nd . The term is specially a pliedbelt o f marshy an d j land which runs airing th

o f the Hima la as, no

THAMADI . An 0 cial who assesses the tha tha meda .

THATHAMEDA . A ho use-tax, levied in Upper Bu rma .

THITKA . A tree repres ented in the Burmese fo rests . It

THITKADO . A tree repres ented in the Bu rmese fo rests .

the Cedrela Toona .

THUGEE (Thagi) . The raetics o f strangling and ro bbiTHWETH AUKGYI . Literally, blo o d-drinker, a mil itary

u nder the fo rmer n ative go vernment in Bu rma .

TINDAL . An o verseer o r head o f a gang o f labo u re rs.

bo ard ship a bo atswa in .

To pAss . A sweeper o n bo ard ship .

VAKIL . An atto rney, an au tho rised represen ta tive .YOMA . A ma in range o f hills.

YWAGAUNG . The agent o f a vill headm an in UYWATHUGYI . Headman o f a firige o r gro up oi

)per Bvilla;

Upper Bu rma .

INDEX

Nm n .

— In preparing this index, I have been gu ided by the fo llowing principle : a reference to every genera l subject will be fo u nd under the head“BURMA,

”and each subject which adm its o f subdivisio n will be fo und sepa

ra tely indexed u nder its pro per head . An exam ple will m ake the principleperfectly clea r . If it is desired to know where the general trea tm ent o f

Fo rest Adm in istratio n is to be fo u nd , su fficien t reference is given u nder the

genera l head BURMA ,

”where, in its pro per a lphabetica l o rder, o ccurs the

en try “fo rest adm in istra tio n 623—657 . If, however, it is desired to kn ow

where the trea tm ent o f so m e specia l phase o f fo rest adm in istra tio n is to be

fo und , the reference is given u nder the genera l head FOREST AnMrNrsTRATION ,

”where, in a lphabetica l o rder, each elem en t o f fo rest adm in istratio n

is indexed sepa rately, thus — Fo REs'r ADMIN ISTRATION 623—657 abstract o f

the Burm a Fo rest Act 628-636 appo intm en ts to the fo rest service, regu latio ns

fo r 637—648 area o f reserved fo rest 9 18 area o f u nclassed Sta te fo rest 9 18co m m ercia l explo ita tio n 653

—655 expenditure o n fo rests 655-657 920explo i

ta tio n , genera l system o f 650—653 fina nces o f the fo rest departm en t 655—657

9 15—920— and so o n .

INDEX

ADMINISTRATION,GENERAL 1 1 1

126 adm inistratio n o f a district 123126 adm in istrative divisions 1 1 1—1 16adm inistrative m anuals and codes

120 121 adm inistrative schem e o f a

d ivision 1 16 assistant comm issio ners,their duties 122 chief secretary 1 17449 450 comm issio ners, their duties

122 departm ents,im erial 1 18 1 19

departm ents, provinci 1 19 120 deputy comm issio ners

,their duties 122

123 d istrict,adm inistration o f a 123

126 d istrict treasury o fficer 124 125

execu tive o fficers 122 extra assistant

comm issio ners, their duties 122 finan

cial com m issio ner 1 18 452—454m yodks, their duties 122 revenue

secretary 1 17 450 451 secretariat

1 17 1 18 449—454 secretary 1 17 451452 seeingaungs 122 s stem o f co n

tro l 1 17—121 village cadm en 122

713—733 wo rk o f secretaria t 1 17 449454.

AGRICULTURAL LOANS 61 1—61391091 1

AGRICULTURE 19 76ALAUNG PAYA 22 23 36 66ALLEN, MAJOR GRANT 62

ALOMPRA 22 23 36 66

ANIMISM 7475ANORAT’

A 67ARAKAN DIVISION 1 1 1 1 12

ARAKANESE,THE

, acco un t o f 6566 infirm ities am o ngst 385 numbero f 3 58

ASHBURTON,LORD 132 401

ASSISTANT COMMISSIONERS, theirduties 122

ITCHISON, SIR CHARLES 135

UD8

1T OF PUBLIC ACCOUNTS 53954

AUKLAND,LORD 29

BAGYIDAW 23 29BAINES, MR . (afterwards Sir) JERVOIS 80 87

BARBOUR, SIR DAVID 522 531 545BAYINHAUNG 22

BENSON, COLONEL 29BERNARD, SIR CHARLES 675BIBLIOGRAPHY 973-1001BIGANDET, BISHOP 7475BLINDNESS 87 88 384 385BRANDIS, SIR DIETRICH 626

Volume II. begins on page 521 .

BRITISH METHODS o f Governm entcom pared with native m ethods 1011 10

BUDDHISM, in its relation to the State71—74 number o f adherents 271 358

BURMA ,acqu isition b the British 21

57 adm in istrative ivisions 1 1 1-1 16

agricultural lo ans 61 1—613 910 91 1

agriculture 19 76 Anim ism 74 75

area 2 audit o f public accounts 539

548 bibliography 973-1001 births

and dea ths,

statistics o f 927—929

blindness 87 88 384385 boundaries

1 Buddhism in its relatio n to the

State 71—74 cana ls 670 671 census

o f 1901 , tables from 355-385 chief

comm issio nership created 91 Chin

Hills 1 15 783-798 Chingpaw see

Kachins, Chins, the 66 67 784-788

cho lera 738 925 civil justice, statisticso f485-490 civil service 127—172 387

421 457—482 clim a te 7—10423—432co inage 549 550 comm erce 799—830931-972 com ariso n between British

and native e in 101—1 10 co-opera

tive credit societies 614—622 co uncil

o f the Lieutenan t-Governo r 99-101435-439 co urts o f law 181—186 191

192 crim e, statistics o f 215-218 228

230491—494501 502 currency questio n 521—528 customs duties 576 936

deaf-m utism 84 86 87 384 385dea ths and births, statistics o f 927

929 departm ents, im peria l 1 18 1 19

departm ents, provincialpe

1 19 120 dis

eases, rincipal ones treated in the

hospit 738 925 dispensaries 734735peducatio n 77—84266—340educa

tio nal statistics 309—314513—520em

ploym en t o f natives in civil service

155-161 exam ina tions, departm ental152—154 exam inatio ns fo r civil service

136-144403—421 excise revenue 575

expenditure, public 578—580 expo rts,

co asting 818—821 944 951—955 ex

ports, du tiable and free 576 827 936

expo rts, fo reign 808-81 1 941—943 ex

ports, governm ent 821—823 958 ex

po rts o f rice 963 expo rts o f

exports, o f treasure 823 957 expo rts,to tal value o f 800801 935 exports,trans-fro ntier 824—827 961 962 fi

nance 521—580 financial adm in istra

tion 553-580 financial comm issioner

1012

BURMA (Continued )1 18 452—454 financial statistics 567

573 833—839 financia l system 521

552 first Burm ese war 22—29 fo rest

adm in istratio n 623—657 fo rest po licy623-625 fo restry statistics 913-920fo rests 10—17 624 625 913—920 gen

eral adm inistratio n described 1 1 1—126

general descriptio n o f 1—20 glossary1003 go vernm ent o f, described 90-1 10governm en t sto res, im po rt and expo rt

o f 821—823 958 harbo ur admin istra

tion 745-761 headm en o f villages 122

713-733 hospita ls 734-739 923-925

im po rts, co asting 81 1—818 944-950im ports, dutiable and free 576 827

936 im ports, foreign 802—808 937

940 im po rts, governm ent 821—823

958 im ports, o f treasure 823 956

im ports, to ta l value o f 800801 935

im po rts, trans-fro ntier 824-827 959

960 incom e tax 576 577 indigeno us

races 3 58—69 83 357 infirm ities,

population classified acco rding to 84384 385 inhabitants o f 2 3 58—89355-385 insanity 84-86 384 385

741 irrigatio n 669-674 jail adm inistratio n 231—265 jail statistics 503512 judicial adm in istratio n 173—197

483—494'

udicial statistics 483—494justice, m inistration o f 173—197

483-494 Kachins 3 58 68 69 83

385 Karenni 781 782 kyedangyi714 lakes 6 7 land

,m o rtgages and

sales o f 908 land occupiers, classifica

tio n o f 909 land revenue po licy 581595 land-revenue settlem ent , detailso f 859—897 land-revenue

,statistics

o f 610 61 1 899-907 land revenue

system 581-622 land , sa les and m o rt

gages o f 908 land tenancies, detailso f 909 land tenures 595-602 law and

justice 173-197 483—494 lega l tender

550551 legisla tive co uncil created 93legislative system 97-101 435-439leprosy 88 89 384385 741 785 925

L1eu tenan t Go verno r 99—101 1 17

Lieu tenan t-Go verno rship created 93

literacy o f the popu la tio n 77—84381383 lun atic asylum 741 m alarial

fevers 738 925yManda lay canal 670

671 m anu fa ctures 20 m edical adm in istratio n 734—742 m ed ical statistics 921—929 m ineral reso urces 19 20M6n canals 671 m o rphia , ru les fo r the

m anu facture, pomessio n , and sa le o f

854 855 m o rtgages and sa les o f land


908 m o unta ins 4 5 m unicipal a4

m inistratio n 680-71 1 m yinga un gs 7

m yo thugyi 715 716 717 722 na

wo rship 74 75 na tives, the ir er

ploym ent in civil service 1 553-11

na tural divisio ns 3 4 no n-ind 1geno

races 69 70357 o ccu pa tio ns, classi

ca tio n o f popula tio n acco rdin g to

76 360-380 o fficia l co rrespogndenc

rules fo r 443—449 opium regu la tio

843—855 Opium revenue 574836 81

pacifica tio n o f Upper Burm a 45paper currency 55 1 552 pensi01

governm ent ofi cials 163-169 457-4!g

peo p ple o f 2 3 58—89 3554185 physictures 3—10 plague 740 po li

administratio n 198-230 po lice sta ti

tics 497—500 pOngyi 72—75 81 pa

ula tio n 2 3 58-89 355-385 po

adm inistratio n 745-761 posta l st

tistics 840841 priso n adm inistratic

231-265 priso n sta tistics 262—2t

503-5 12 progress between 1826 11 1

1865 102-1 10 provincia l co ntra

561-563 provincial ram 576 pub]

instructio n 266-340 513-520 publ

wo rks 658—679 public wo rks depar

ment 1 18 1 19 537—539 541 658—64races

,indigeno us 3 58—69 83 31

races, no n-indigeno us 69 70 3!

railways 674-679 ra infall 7—9 431432 religio ns 2 71-75 358 359 re

enue, public 568-578 835—837 rive

5 6 sa les and m o rtgages o f land 9!

sa lt revenue 574 sanitary adm inistrtion 742—744 scho o ls

,see under pub]

instructio n , seco nd Burm ese W.

29—36 secretaria t 1 17 1 18 449Sham anism 74 75 Shan Sta tes 1

1 15 762—782 Sha ns, the 62—64 71

765 shipping 827—830 965-97

Shwebo canal 671 sm a ll-po x 738-74

925 stn p revenue 574 575 ta

7 14 taxa tio n 568—577 teak 1 1

626-628 651 657 tem pera ture 9

425—429 432 thatham ed a 607—61730 732 733 904 third Burme

War 36—44 thugyi 7 14 716 thw

thaukgyis 715 trade an d shippi1

799-830931—972 trans-fro ntier traa

824—827 959-962 treasu re ,im po

and export o f 823 956 957 treati

relating to Burm a 343—353 tuberculd iseases 738 925 under British at

under native rule 101—1 10 vaccina tic

739 740 926 vegetatio n 17 1

venerea l diseases 738 925 village at

Vo lume II. begins on page 521 .

INDEXBURMA (Continued)m inistratio n 122 712—733 village

headm en 122 713—733 vital statistics

927-929 wars 22—44 weights and

m easures, Burm ese and Indian 842wom en 76 81—84 ywathugyi 717

BURMI'BE RACE,characteristics o f

60-62 infirm ities 385 literacy o f 83number o f 3 58 o rigin o f 59 60

BURMES E WARS 22—44BURNEY, MAJOR 29CAMPBELL, SIR ARCHIBALD 27CANAIS 670671CANNING, LIEUTENANT (afterwards Ca tain ) 25 26

CAREY,ERTRAM S. 784

CENSUS o f 1901 , tables from 355-385

CHINGPAW see KACHINSCHIN HILLS 1 15 783-798 adm inis

tratio n o f 791-798 agriculture 788

789 British occupation o f 790 791

Chin Hills Regulatio n 791-798 civil

justice 798 crimina l justice 798 de

scription o f the co untry 783 784 effects o f British occupatio n 79 1 head

m en and their owers 792 finance 798

industries an trades 788-790 in

habitants 66 67 784-788 jurisdictio nand specia l powers o f Officers in 793

796 justice 798 ma nufacture 789

po licy o f Governm ent in 791 population o f 784 specia l rules as to arms,amm unitio n , opium , and fo rests 797

taxation 797 798 trades and indus

tries 788—790 under native rule 790villages 786-788 water supply 787

CHINS, THE, acco unt o f 66 67 784

788 carrying capacity o f 786 characteristics o f 785 divisions o f 785effects o f British occupatio n on 791

industries and trades o f 788—790insanity am ongst 85 86 385 jho om ers786 787 leprosy am o ngst 89 385 785

literacy o f 83 num ber o f 3 58 784physical developm ent o f 785 raidingtribes 787 taungya cutters 786 787

trades and industries of 788-790nu

cleanliness o f 786 villages o f 786-788

water sup ypl o f 787 788

CHOLERA 738 925

CHURCHILL, LORD RANDOLPH 41CIVIL DIVISIONS, acco unt o f 1 1 1—1 16

adm inistrative schem e o f 1 16 area o f

2 p po ulation o f 3 according to re

ligio nsp358 359

CIVIL JUSTICE, statistics o f 485-490CIVIL POLICE see POLICE, CIVILCIVIL SERVICE 127—172 387—42 1457—482 Burm a Comm issio n 128 129

classificatio n Of the service 128 cleri

ca l service 149—152 co llege at FortWilliam 130 131 com petitive ex

am inatio ns introduced 132 co nference

o n 142 departm ental exam inatio ns

152—154 early regulatio n by statu te

130 East India Com pany and 130-133employm ent o f natives 155—161 ex

am ination , regulatio ns fo r 136-143405—410 exam ination , selectio n from

apers set at 410—421 exam inatio n ,141 407-409 exam inations 136

144 152—154 403-421 exam ina

tions, their severity 140 fam ily pension regu la tio ns 167

-169 Fitzpatrick,Sir Dennis, his views o n 155—161 gen

eral adm in istrative service 128 Hai

leybury Co llege 131 132 historica l

acco unt o f 129—136 Indian civil ser

vice 129—144 387-401 inquiry in tosystem in 1876 135 inq in to sys

tem in 1886 135 136

quired 153 154 leave rules for Officials169-172 ic studies enco uragem ent o f 154 155 Macaulaysion on 132-135 387—401

yna tives,

employm ent o f 155—161 open com

pet1tive exam inatio n 136-140 143 144

405—421 papers set at exam ina tio n410-421 pensio ns o f o fficials 163-169457—482 pro fessional services 128

prom o tio n , system o f 155 rovincia lcivil service 144 145 pub

'

c servicecomm issio n 145 tions for ex

am inations 136-142 405-410 regu

latio ns, new,for exam inations in 1906

142 143 report o f Maca ulay com

m issio n on 132-135 387—401 re

tirem ent Of Ofiicials 164 166 salaries

o f o fficials 161-163 special services

128 subjects o f exam ination 136-144subo rdinate civil service 146-149technica l services 128 Wellesley,Lo rd

, and 130131CIVIL SERVICE, INDIAN 129—144387-421

CIVIL SERVICE,PROVINCIAL 144

145CIVIL SERVICE, SUBORDINATE146-149

CLIMATE 7-10423-432COINAGE ACT, THE INDIAN 549


INDEXEXCISE REVENUE 575

EXPENDITURE, PUBLIC 578-580838 839 see also unda '

each depart

ment as Public Works, Po lice, etc .

EXPORTS see TRADE AND SHIPPING

EXTRA ASSISTANT COMMISSIONERS ,

their duties 122

FERRARS,BERTHA 60 Ferrars, Max

60FERRY

,JULES 41


580(see also under Financial System ,

Revenue, Land Revenue System ,Tax

atio n) Burm a provincial co ntract

561-562 changes in provincia l co n

tract system 562 563 classificatio n

o f public fun ds 563—567 customs

duties 576 936 district cess funds 565

district funds 565 566 expenditure

and recei ts, gross 567 835 expendi

ture h 561 562 838 839 expen

diture, im perial 564 565 835 ex

penditure, inco rporated local 835 ex

penditure, objects o f 578-580 838

839 expenditure, postal 840 expen

diture, provincial 565 835 financia l

statistics, general 567-573 835-839

funds, local 565 566 funds, m unicipal

567 general financial statistics 567

573 835-839 im perial expenditure

564 565 835 im perial revenue 564835 local funds, excluded 566 local

funds, incorpo rated 565 566 835m un icipal funds 567 o ld centralisedsystem 554—558 present system o f

provincial contracts 558-561 pro

vincia l contract system 553-563 pro

vincial expenditure 565 835 provin

cial revenue 565 835 public funds

classificatio n o f 563—567 recei ts andexpenditure, gross 567 835 re orms o f

Lo rd Mayo 557 558 reforms sug

gested in 1867 556 557 revenue

heads 561 562 836 837 revenue,

im perial 564 835 revenue, inco r

porated local 835 revenue, opium 574836 837 revenue

, posta l 840 rev

enue, provincial 565 835 revenue,

public 568-578 835-837 statistics o f

567—573 835-839 Taunggyi im pro vem ent fund 565 566 taxation 568-573

FINANCIAL COMMISSIONER 1 18

452-454FINANCIAL STATISTICS 567-573

835—839

FINANCIAL SYSTEM (see also underFINANCIAL ADMINISTRATION)521—552 acco un ts, general 535 536acco un ts o f district treasuries 535 adm in istrative procedure in the IndiaOfi ce 529 audit by the civil acco untants-general in the provinces 539 540audit o f forest departm ent accounts

541 audit o f hom e acco un ts 529 530audit o f post omoe acco unts 541 audito f public acco unts 539-548 audit o f

public wo rks accoun ts 541 audit , test541 542 auditing, opinion o f theIndian Expenditure Comm ission on

Indian 542-548 bro nze co inage 549550 budget 533 534 536 537 cen

tral financial departm ent 530 Co inageAct , the Indian 549 550 currencyno tes in circulation , num ber and valueo f 552 currency question 521-528 dim ensions and designs o f co ins 550district treasuries 530 district treasuries,acco unts o f 535 estima tes o f expendi

ture 536 537 estima tes o f revenue

estima tes for public wo rks 538539 exchange value o f the rupee from1873 to 1899 528 expenditure, civil

534 expenditure, estim ates o f

536 537 expenditure, functions o f

co departm ent in relation to 533537 expenditure, functions o f publicworks departm ent in relation to 537539 expenditure in England 528 529

expenditure, m ilitary 534 537 ex

penditure, ublic works 534 537 financial [11031111ery 528-548 forest de

partm ent accounts, audit o f 541 funds,

m ovem ent o f 534 535 general ac

counts 535 536 home estima tes 529

Indian Co inage Act 549 550 IndianPaper Currency Act 551 552 legaltender 550 551 m ovem ent o f fim ds534 535 nickel co inage 549 organ

isatio n o f finance de artm ent 530Paper Currency Act , e Indian 551

552 post omoe accounts, audit o f

541 public-works audit 541 public

works estima tes 538 539 revenue,

estim ates o f 533 revenue, functions

o f finance departm ent in relation to

co llection o f 531—533 revenue

{Intern

compared with that o f the nitedKingdom 531 532 revenue system o f

India , brief outline o f 532 533 rev

ennes, responsibility for their adm inistration 528 silver co inage 549 test

audit 541 542


THE PROVINCE OF BURMAFITZ PATRICK, SIR DENNIS 155

FOREST ADMINISTRATION 623—657

(see also under Forests) abstract o f

the Burm a Forest Act 628-636 apo intm ents to the forest service, regu

tions fo r 637-648 area o f reserved

fo rest 918 area o f unclassed State

fo rest 918 comm ercial explo itatio n

653—655 expenditure on fo rests 655

657 920 explo itation , general sys

tem o f 650—653 finances o f the fo rest

departm ent 655—657 915-920 fi

nancinl results in Lower Burm a 916

9 17 financial results in Upper Burm a9 16 9 17 fire, pro tection from 9 19

forest ex nditure, details o f 656 920fo rest 0 cers 635 636 forest licy623—625 forest-produce, co ntro o f in

transit 634 635 forest revenue, de

tails o i 656 918 919 fuel, o u t-turn o f

655 657 915 history o f 625—628 im

perial forest service 636 leave regula

tions in forest service 646 647 man

sgom ent o f State reserve forests 651

653 ofi cials and their salaries 636

organisation of the fo rest service 636

637 o ut-turn o f fuel 655 657 9 15

o ut-turn o f m ino r fo rest produce 655

657 o ut-turn o f tim ber 651 655 915

o ut-turn , to tal 918 pensions 646 647probatio ners in forest service, regula

tio ns for their appo in tm ent 637—648pro tectio n o f forests and fo rest produce

632 633 provident fund 648 provincial fo rest service 636 regulat1ons

for appo intm ents to the forest service

637-648 reservation o f State forests

648-650 reserved forests 630-632918 reserved trees 632 633 revenue

from fo rests 655—657 918 9 19 sa l

aries o f o fficials 636 statistics o f 913

920 subo rdinate forest service 636

teak 1 1 16 626—628 651 657 915

tim ber extracted from fo rests 651 655

9 15 work o f the departm ent 648—656FORESTS (see also under Fo rest Ad

m in istration ) , adm inistrative classificatio n o f 624 625 area o f reserved

fo rests 650 918 area o f unclassed

State fo rest 918 com m ercial explo ita

tio n 653—655 descriptio n o f 10—17624625 expenditure o n 656 920 ex

lo itatio n , general system o f 650—653e, pro tectio n from 9 19 m anage

m en t o f State reserve fo rests 651-653

o u t-turn o f fuel 655 657 915 o u t

turn o f m ino r fo rest pro duce 655 657

o ut-turn o f tim ber 651 655 9 15

turn , to tal 918 revenue from 655

918 919 teak 1 1 16 626—628

657 9 15 tim ber extracted from

655 915

FORSYTH, SIR DOUGLAS 38 39FOWLER REPORT on Indianrency 521 527

FOWLER, SIR HENRY 527FRYER, SIR FREDERIC 766FYTCHE, COLONEL A. 102

GLOSSARY 1003GOVERNMENT

,British and non

m ethods com ared 101-1 10GOVERNMEN OF BURMABritish and native m ethods com ps

101-1 10 chief Commissio nershipated 91 Council o f India 93-95 co

oil o f the Governor-General o f Ir93 95-98 coun cil o f the LieutenzGovernor 99—101 435-439 Go verrGeneral o f India 93 95—98 histor

acco unt o f 90—93 legisla tio nGo vernor-General o f India andco uncil 97 98 legislatio n by U

tenant-Governor and his co uncil101 435-439 legisla tive businrules fo r the co nduct o f 100 101 4439 legislative co un cil crea tedLieutenant-Governor 99-101 Li

tenant-Go vernorship created 93

tive and British m ethods com a

101-1 10 Secretary o f State for93-95

GOVERNOR—GENERAL OF IN]93 95—98

GRIERSON,DR . 63 64 65

HAILEYBURY COLLEGE 131

389 390400HALL, FIELDING 60 62

HARBOUR ADMINISTRATION 7761 acco un ts and estim ates 755Akyab 745 746 Bassein 745borrowing powers 752

—754 co ntro

Governm ent 757 758 debt o f R

go o n Po rt 760 disposal o f fun ds

755 estim ates and acco un ts 755

expenditure o f Rangoo n Po rtfinances o f po rt o f Rango o n 760funds

,disposal o f 754 755 Go ve

m ent contro l o f 757 758 Kyauk]745 Mergui 745 746 Moulm ein

746 m inor po rts, adm inistratio n746 port comm issio ners, co nductbusiness by 749—752 port comn


INDEXHARBOUR ADMINISTRATION (Consio ners, constitutio n o f 748 749 prin

cipal ports and their trade 745 746Rango on Po rt Act 746-759 Rango o nPo rt administration 746-761 Tavoy745 746HARTINGTON

, LORD 546HEADMEN o f es 122 713-733

HERSCHELL RE RT on IndianCurrency 521 523—527

HOSPITALS see under MEDICAL ANDSANITARY ADMINISTRATIONHUNTER, SIR W . W. 568

ILBERT, SIR COURTENAY 93

IMPORTS see under TRADE ANDSHIPPINGINCOME TAX 576 577INDIAN COINAGE ACT 549 550INDIAN PAPER CURRENCY ACT551 552

INFIRMITIES, popula tion classified ac

co rding to 84 384 385

INSANITY 84—86 384 385 741INSEIN REFORMATORY SCHOOL331-340IRRAWADDY DIVISION 1 12 1 1 3IRRIGATION 669—674 see also underPUBLIC WORKSJAIL STATISTICS 262—265 503—512JA

'

I

l‘igN

see PRISON ADMINISTRAJOWETT DR . BENJAMIN 132

JUDICIAL ADMINISTRATION 173197 483-494 Acts o f the LieutenantGo vernor in Co un cil 179 advocates187 188 Am ericans

,specia l status o f

195-197 appeals in civil cases 186489 490 appeals in crim inal cu es

183 184494 assessors,trial by 195

Bengal Regula tion 180 Burm a Code180 Chief Co urt 181 182 civil co urts181 182 185 186 192 civil justice,statistics o f 485-490 civil law 176

Civil Procedure Code 176 177 Co de,the Burm a 180 codes, the Indian173—177 crim inal courts 181-185 192

crim inal°

ustice, statistics o f 491—494crim inal w 173—176 Crim inal Procedure Co de 175 176 Europeans,special status o f 195-197 fees o f ad

vocates and pleaders 189—191 Gen

eral Acts o f the Governor-General inCo uncil 178 high courts 181 182

Indian Codes 173—177 judicia l com

KACHINS, THE, account o f 68 69

infirm ities am ongst 385 literacy o f

83 num ber o f 3 58KARENNI 781 782KARENS, THE, account o f 6465 in

firm ities am ongst 385 literacy of 83number o f 3 58

KUHN,E. 59

KYEDANGYI 714

LAND REVENUE POLICY 581-595

alleged co nnection between revenue

m ent o f land revenue, its connectionwith fam ine 590—592 assessment o f

land revenue, three possible causes

o f hardship in 592 593 cesses on

land, suggested lim itation o f 589 590

m ent and fam ine 590-592 enhancem ents, suggested lim itation o f 588589 fam ine and revenue assessment,their co nnection 590-592 impro vements in rowdure 587 588 improvem ents, eir exemption from assess

m en t 588 inquiry into 581 582

local rates, incidence o f 590 local

taxatio n 590 permanent settlement583 584 reforms suggested 585

ment 587 semindari 584LANDREVENUE SETTLEMENT857897 assemment and settlement, principles o f 878 879 assessment , object .

missioner 182 judicial o fficers, civil186

'

udicial omeara,judic o fficers, pay o f 193 judicialorganisation 181 182 judicial sta

tistics 191 192 483-494 jury tria ls193—l95 e nsed 1n the courts

182 183 law 0 cars 182 laws adm inistered in Burm a 177-181 Loca lActs o f the Governor-General in Council 178 na tive law, when applicable180 No tifications 179 180 PenalCode 173—175 pay o f judicial ofi cers193 petitio n

-writers 188 189 plead

ers 187 powers o f civil co urts 185 186

reference and revision in crim inal cases184 Regula tio ns 178 179 statisticso f 191 192 483-494 trial by assessors

195 trial by jury 193—195 trial o fEuropeans and Am ericans 195-197

INDEXMEDICAL AND SANITARY ADMIN

ISTRATION (Continued)740 salaries o f m edical ofi cers 737

sanitary adm inistratio n 742-744 sta

tistics o f 921—926 surgica l operatio ns

738 739 vaccination 739 740 926

vita l statistics 927—929

MEDICAL STATISTICS 921-929

MEIKTILA DIVISION 1 14MELVILL

,DR . HENRY 132

MILITARY POLICE see under POLICE,

MILITARYMINBU DIVISION 1 14MINDON MIN

,KING 23 36—40

MON CANALs 671

MORPHIA , rules for the m anufacture,ossessio n , and sale o f 854855

M UNG BHE 31

MOUNG BHEIN 31

MUNICIPAL ADMINISTRATION 68071 1 comm ittees 681 707 comm it

tees, their o rganisatio n and powers

685-696 699—701 co nstitutio n o f

m unicipalities 684 685 707 co ntro l

by Go vernm ent 701-706 debt 682

683 expenditure 708-71 1 finance

682 707—71 1 fun ds and property 698699 general review o f 680681 Go vernm ent co ntro l o f 701—706 MunicipalAct, the Burma 683-706 m unicipal

comm ittees 681 707 m unici al com

m ittees, their o rganisation an powers

685—696 699—701 m unicipal debt 682

683 m unicipal expenditure 708-71 1m un icipal finance 682 707—71 1 m u

n icipal funds and property 698 699

m unicipal revenue 707 708 710 m u

nicipal taxa tio n 683 696—698 m u

nicipalities, co nstitu tio n o f 684 685

707 m unicipalities, number o f 681

707 m unicipalities, popula tio n o f 681

707 m un icipalities, statistics relatingto 706-71 1 num ber o f m un icipalities

681 707 ofiences afiecting public

health, safety, or co nvenience 701populatio n o f m un icipalities 681 707t o tty and fun ds 698 699 ublic

E th, safety, o r co nvenience, o enoce

respecting 701 Rangoon m unicipality680681 71071 1 revenue 707 708710 review o f 680 681 sanitatio n

699-701 sm all towns 706 statistics

o f 706-71 1 taxation 683 696—698

towns, sm all 706MYINGAUNG 715

MYOOKS, their duties 122MYOTHUGYI 715 716 717 722

NAT-WORSHIP 74 75NATIVE METHODS o f government(

l

x

l

i

gipared with British m ethods 101

NATIVI‘B , their employm ent in civilservice 155 -161

NGA CHO 57

NISBET, DR . JOHN 36 38 596 608625 648 665 674

NON—REGULATION PROVINCE, definition o f 91

OCCUPATIONS, classification o f popu

latio n acco rding to 75 76 360-380O ’CONNOR, V . C. SCOTT 60OFFICIAL CORRI‘B PONDENCE,rules

for443—449OFFICIALS (see also under each department

,as Public Works, Po lice, etc. )

leave rules for 169-172 pensions o f163—169 212-214 457—482 retirem ent o f 164 166 salaries o f 161—163

train ing, selection , and appo in tm ent

o f 129-161 389-401OPIUM REGULATIONS 843-855OPIUM REVENUE 574 836 857

PACIFICATION o f Upper Burm a 45-57PAG N MIN

,KING 23 3031 36

PAK KKU CHIN HILLS 1 15

PAPER CURRENCY ACT, THE INDIAN 551 552

PEGU DIVISION 1 12

PENSIONS 163—169 457—482 646 647PHAYRE, SIR ARTHUR 36 37PIGOTT,

F. T. 180PILCHER, MR . 63 64PLAGUE 740POLICE ADMINISTRATION 198-230(see also under POLICE, CIVIL, andPOLICE,

MILITARY)POLICE, CIVIL 198-219 adm inistrative areas 200201 a po intm ents in201 202 arm am ent o 208 caste o f

o fficers and m en 208 conditions o f ser

vice in 203 cost o f499 crim e, statis

tics o i 215-218 228—230491—494 501502 discipline and internal managem ent 219 enlistm ents in 201 202 ex

am inatio ns for 204 leave 209 210number o f 200497 oficers o f 200o rganisation o f 199—201 ay of allranks 210—212 pensions 21 214 478479 prom o tion in 204205 providentfund 214 215 unitive po lice 218

race o f o fficers an m en 208 Rangoon

Town Po lice 227-230 religion o f


THE PROVINCE OF BURMAPOLICE, CIVIL (Continued)oficers and m en 208 rewards, systemo f 205-207 salaries o f all ranks

sys

210212 strength o f 200497 training o f

203 204 work o f 215-218

POLICE,MILITARY 51 52 219-227

cost o f 500 discipline and internal

management 226 227 general description o f 219-221 leave 221—223 num

ber o f 221 498 ofi cers o f 221 pay223 pensions 223

-226 prom o tion in

strength o f 221 498P NGYI 72—75 81

POPULATION 2 3 58—89 355-385 ac

co rding to age, sex, language religio n ,and literacy 382 according to age,sex,

religio n , and literacy 381 ao

co rding to infirm ities, by districts 384acco rd ing to infirm ities, by race 385

acco rding to literacy 77-84 381-383

according to literacy by districts and

na tural divisio ns 383 acco rding to

occupations 75 76 360-380 accord

ing to religions 2 71 358 359 in

digenous 3 58—69 83 357 non-in

digeno us 69 70357PORT ADMINISTRATION see HAR

BOUR ADMINISTRATIONPOSTAL STATISTICS 840 841PRENDERGAST, MAJOR—GENERAL43

PRINCE OF PROME 30PRINCE OF WALES (now King Edward VII) 39

PRINCE, THE NYAUNGYAN 40PRINCE,

THE TAROOP-MAW 30PRISON ADMINISTRATION 231-265

appo intm ents 250 central jails 231232 classification o f jails 231 232

co nvict overseers 254 255 convict

warders 255 256 convict watchm en

254 co nvicts em ployed as oficia ls

253—256 cost o f 262 263 510 51 1

deaths in jails 265 509 512 discipline

o f co nvicts 256-261 discipline o f

ofi cials 251-253 district jails 231 232duties o f jail o fficials 236-250 em ploym ent o f co nvicts as jail o fficials 253256 finances262 263 51051 1 goodco nduct marks 265 gro up superin

tendent 251 industries in prisons 261

m

gectio n 234-236 inspecto r

-gen

er 232 -234 jail department, stafi o f

236 jailers 249 labo ur perform ed b

co nvicts 261 mark in 265 m e

ica l ofiicer 240-244 m edica l subo rdinates 245-249 m ilitary drill o f jail

o fficials 249 m ortality in ja ils 265ofiences, prison 256-261 pay o f

ofi cials 236 prison industries

prison ofiences 256-261 prom o t

250 251 punishments allowed 2261 punishments o f priso n ofiei

256-261 salaries o f jail ofi cia lssecurity furnished by ofi cialssickness in jails 265 512 statistic

262—265 perin tendr503-512 811

236-240 supervision 232-236 vi

ors to jails 234—236PROVINCIAL CONTRACT 553—56PROVINCIAL RATES 576PUBLIC INSTRUCTION 266-3405520 adm inistratio n o f, in Burm a 2

340 agricultural educa tio n 286

industrial schoo ls 285 board

ho uses 288 Burm a Educa ti!

Syndicate 294-300 classification

schoo ls and co lleges 3014305 0m erciai education 285 286 1

o f 312—314system 269

education and the Governm ent ser

270-272 educatio n o f Europeans

Eurasians 282 283 educa tion

native chiefs and nobles 283 ed i

tion o f wom en 280 educa tional po267-290 Educa tional Syndicate,Burma 294-300 ethics o f educa t

278 279 examinatio ns, abuse o f

273 exam inations, teachers’

307expenditure on 312

—314 extent o f

India 269 female educatio nGovernm ent co ntro l 273 t-in

system 315—331 history 0 Indianucation since 1854, 268 269 histo f Indian education to 1854, 267hostels 288 Indian educational po267-290 Insein Reforma tory Sci331-340 inspectio n 288 289 29 1

itinerant teachers 329 330 langur

used 279 280 m erits o f present 1

tem 269 270 m oral train ing 325m unicipal co ntro l o f 292

-294 nor

scho o lsp305 306 308 309 num be

institutions 309 310 515 516

cials o f educa tional services 289

payy o f ofi cials 300301 prim ary e

cation 273-277 private enterprisn

273 private institution defined

public institution defined 302 pteachers 306 330 Reformatory,Insein 331—340responsibility for291 salaries in education departa300301 scholars, classified accort


INDEXPUBLIC INSTRUCTION (Continued)to sex and race o r creed 520 scho lars

,

classified acco rding to stages o f instruo

tio n 31 1 312 517 518 scho lars, num

ber o f 309—312 515 516 scho larships

314 315 scho o l, aided , defined 302scho o l, Go vernm ent , defined 305scho o l, indigeno us, defined 302 schoo l,m un icipal, defined 305 schoo l, Inseinrefo rm atory 331-340 scho o ls, art 284schoo ls, classified acco rding to m anagem ent 310 31 1 s

,cho o ls classifica tio n

o f 301—305 scho o ls, no rm al or training305 306 308 309 schoo ls, num ber o f

309 310 515 516 schools, prim ary303 304 schoo ls, seco ndary 303 304seco ndary educatio n 277 278 selec

tio n and train ing o f teachers 305-309stafi

'

o f educa tio n departm ent 300stages o f instruction 30431 1 312 517

518 statistics o f 309-314 513—520teachers

’certificates 307—309 teach

ers,itineran t 329 330 teachers, pupil

306 330 teachers, their selectio n

and training 305-309 technica l edu

catio n 283 284 training and selection

o f teachers 305-309 training scho o ls

305 306 308 309 training co lleges

287 288 university education 280282

PUBLIC WORKS 658—679 (see also

under Public Wo rks Departm ent) ao

co un ts branch 659 660 appo intm ents

659—662 buildings and roads branch

662—669 capital expenditure o n im perial irrigatio n wo rks 671 672 civil

bu ildings, xpenditure on 664 665

civilwo rks,im perial 664 classifica tion

o f 662 663 comm un icatio ns 665—667

comm unica tio ns, expenditure on 666

departm ent, organisation o f 658—662

embankm ents 672 establishm ents,expenditure o n 668 669 execu tive

branch 660-662 expenditure, capital,o n im perial irrigatio n wo rks 671 672

expenditure, general anal is o f in

bu ildings and roads branc 668 669

xpenditure o n 663 expenditure on

civil buildings 664 665 expenditure

on comm unica tions 666 expenditure

on irrigation 669 670 expenditure on

m ilitary works 664 expenditure o n

m in or irrigation works and navigation

672-674 expenditure on m iscellane

ous public im provem ents 667 general

o rganisation o f the departm ent 658

662 irrigatio n works, im perial, capital

expenditure o n 671 672

expenditure on 669 670wo rks 669—674 irrigation works, im

perial 670—672 irrigatio n works, m ino r

672-674 Mandalay canal 670 671m ilitary works 663 y664 m inor irrigation wo rks 672-674 m iscellaneo us

public im provem ents 667 Mo n canals671 organisation o f the departm ent

658—662 pay o f o fficials 659 661

plant, expenditure on 668 669 railwa ,ys finances o f 678 railways, histo rical 674-676 railways, length o fline Open 677 railways, working676—678 salaries 659 661 Shwebocanal 671 to o ls, expenditure on 668

669

PUBLIC WORKS DEPARTMENT 1 181 19 537—539 541 658-652 (see alsounder Public Works) audit o f ac

co un ts 541 estim ates 538 539 famine pro tective works 538 financialadm inistratio n o f 538 m ilitary works537 operations o f 537 organisation

o f 658—662 railways 538 telegraphs

537 wo rk o f 537

RACE (see also under each race) indigenous 3 58-69 non-indigenous69 70RAILWAYS 674—679RAINFALL 7-9 430-432

RANGOON crim e in 229 230m unicipality o f 68071071 1 Port Act 746759 po rt adm in istration 746-761po rt debt 760 port expenditure 760761 port revenue 760 town po lice227-230500REFORMATORY SCHOOL, THE INSEIN 331—340REGULATION PROVINCE, definition

0 91

RELIGIONS, Anim ism , 74 75 Buddhism 71-74 literacy o f adherents o f

various 84 Nat-worshi 7475 population classified acco rding to 2 71

538 539 Shamanism 7475REVENUE,PUBLIC 568-578 835-837

(see also under Taxation , Land Revenue System ) cost of co llecting 577

578 customs 576 936 discrepanciesin ofi cial reports 575 576 distinctionbetween revenue and receipts 573 ex

cise 575 from taxation and from other

so urces 568 569 main heads o f 573

574 opium 574 provincial rates

576 rate o f, per capita 570 receipts

INDEXTRADE AND SHIPPING (Continued)and free 576 827 936 expo rts, fo r

eign 808—81 1 941-943 expo rts, for

eign ,by articles 809—81 1 943 ex

po rts, fo reign , by co un try o f destina

tio n 808 809 941 942 exports, gov

ernm ent 821—823 958 expo rts o f

rice 963 expo rts o f teak 964 exports,o f treasure 823 957 expo rts, to tal

value o f 800801 935 exports, trans

fro ntier 824—827 961 962 exports,trans-frontier, by articles 826 827

962 e o rts,trans-frontier, by coun

try o f estina tio n 825 961 govern

m ent stores,impo rt and expo rt o f

821—823 958 imports, co asting 81 1818 944-950 im po rts, coasting, byarticles 815-818 949 950 im ports,co asting, by co un try o f o r1g111 813—815945—948 im ports, dutiable and free576 827 936 im ports, fo reign 802808 937—940 im ports, foreign , byarticles 804-808 939 940 im ports,fo reign , by co un try o f origin 802-804937 938 im ports, governm ent 821

823 958 im ports, o f treasure 823

956 im ports, to ta l value o f 800,801

935 im ports, trans-fro ntier 824—827959 960 im ports, trans-fro ntier, byarticles 825 826 960 imports, transfro ntier

,bytr

countryaggr

o f origin 824 959

m aritim e egats 800-802m aritim e trade,,

agrowth

ego f 801 rice

,

uantity and v us o f exported 963

ipping 827-830 965-972 trans

fro ntier trade 824-827 959-962 treas

ure, im po rt and export o f 823 956 957TRADE, interna l and external, com

ared 571 572

EASURE, im po rt and export o f

823 956 957TREATY OF RA—TA-NA-PARA 28

29 347-349TREATY OF YANDABOO 24 27 28

29 30345—347TREATY OF 1867, 37 38 351-353TREATY OF 1862

, 37 349-351TREATIE relating to Burm a 343-353TUBERCULAR DISEASE 738 925

TUCK, H . N . 784TULLOCH,

MAJOR 27VACCINATION 739 740 926

VEGETATION 17 18

VENEREAL DISEASE 738 925

VICEROYOF INDIA seeGOVERNORGENERAL OF INDIA


712-733 crim e,respo nsibility o f vil

lagers in r ard to 720 721 Crosthwaite,Sir les

,hisminute o n 712

717 difi culties enco un tered 715 716fines im posed on villages 721 finesinflicted by headm en 720 headm en

and their duties 722-733 headm en,

civil jurisdictio n o f 719 720 headm en

,crim ina l jurisdiction o f 718 719

headm en o f villages 713-733 head

m en,fines inflicted by 720 headm en ,

number, ower, and disci line o f 718individ no t to be trativeun it 716 717 ky 714 m inutc hy SirCharles Cr waite on 712717 m yingaungs 715 m yo thugyi715 716 717 722 origin o f villagesystem in Upper Burma 712—717 re

sponsibihty o f villagers in regard tocrim e 720 721 sanitation 726-730taik 714 thatham eda 730 732 733thwethaukgyis 715 thugyi 714 716un it o f adm m istration to be the villageno t the individual 716 717 UpperBurm a Village Regula tion 717-720village headm en 713-733headm en and their du ties 722-733Village Regulation o f Upper Burma717-720 village system , origin o f712 -717 village system under nativerule 713 714 village to be adm inistraptive unit 716 717 villages, fines 1m

posed

ino n 721

mvillagers, their responsito crim e 720 721

yawathugyireg717

d

VILLAGE HEADMEN 122 713-733VITAL STATISTIE 927—929

Z EMINDARI 584Volume II. bra ins on page 521 .

WALLICH ,DR . 625

WARS ,BURME E 22-44

WEIGHTS AND MEASURE, Bur

m ese and Indian 842WELBY, LORD 542WELLE LEY, LORD 24 130 131WE TLAND, SIR JAME 532WILSON, MR . 532

WOMEN,literacy of 83 84 number

engaged in commerce 76

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