Civil Disobedience in Indian Tradition, with Some Early Nineteenth Century Documents c5.s1.6

c5.s1.6

In 1810, on the instructions of the directing authorities in England, the Government of Bengal (Fort William) decided to levy a new series of taxes in the provinces of Bengal, Behar, Orissa, Benares and the Ceded and Conquered territories (these latter now constitute part of Uttar Pradesh). One of these, recommended by its Committee of Finance, was a tax on houses and shops. This tax was enacted on October 6, 1810 by Regulation XV, 1810. According to its preamble, the Regulation was enacted ‘with a view to the improvement of the public resources’ and to extend ‘to the several cities and principal towns in the provinces of Bengal, Behar, Orissa and Benares, the tax which for a considerable period, has been levied on houses, situated within the town of Calcutta.’ The Regulation provided for a levy of ‘five per cent on the annual rent’ on all dwelling houses (except the exempted categories) built of whatever material, and a levy of ‘10 per cent on the annual rent’ on all shops. Where the houses or shops were not rented but occupied by the proprietors them- selves, the tax to be levied was to be determined ‘from a consid- eration of the rent actually paid for other houses (and shops) of the same size and description in the neighbourhood.’