Civil Disobedience in Indian Tradition, with Some Early Nineteenth Century Documents c6.s2: II. Manner of Retraction in Policy

Civil Disobedience in Indian Tradition, with Some Early Nineteenth Century Documents c6.s2

Language: English

c6.s2.t1 House Tax — 67 parts

II. Manner of Retraction in Policy

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II.1 *G.Dowdeswell, Late Senior Member of the Board of Revenue (also Secretary, Revenue and Judicial Departments) to N.B. Edmonstone, Chief Secretary to Government*

House Tax

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11. Considerable progress has been made in the assessment of the tax on houses, and it may reasonably be expected that it will be shortly completed throughout Bengal, Behar and Orissa.

12. From the experience hitherto obtained on the subject, it appears clear, that the tax can not be an object to Government except at the city and suburbs of Calcutta. At other places, at least (at the cities) I am led to believe, from all that I have heard on the subject, that a considerable degree of irritation still prevails on account of the tax, and that years must elapse before that irritation will altogether subside.

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13. If this view of the subject be correct, the sacrifice of 2 or 3 lakhs of rupees (for I do not conceive that the aggregate amount of the tax will exceed that sum) may not perhaps be thought too much to conciliate the affection of the large bodies of people, comprising the cities and principal towns, and by these means to draw closer the ties which unite the community to the Government.

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14. If however the produce of the tax be still deemed an object of moment, I would suggest that it be commuted for a tax on the licences issuable to the several classes of people specified in section 12, Regulation 1, 1811. Such tax would rather aid than obstruct the reform of the police, by eventually reducing the number of persons employed in the trades in question, who require to be vigilantly watched by the police, and if the Regulation and tax were extended to the Western Provinces (also Secretary, Revenue and Judicial Departments,) as might hereafter be done, the produce of the latter would in all probability be equal to the tax on houses.

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15. Should these suggestions appear to merit attention, it may of course be also considered, whether the tax on houses in the suburbs of Calcutta, might not be still continued, where the greater part of the objections which may be urged to the tax in other places do not exist.

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*II.2. Chief Secretary to R. Rocke, Acting President and Members of the Board of Revenue*

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(Extract)

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5. On consideration of the observations contained in these paragraphs, and of all the circumstances of the case, the Vice-President in Council is satisfied at the expediency of abrogating the tax on houses established by Regulation XV, 1810, and with that view is pleased to direct, that in the first instance the process of assessment at the stations where it may not have been completed be stayed and that the collection of the tax where it may have been commenced be stopped, with exception however of any places at which commotions originating in a resistance to the operation of the tax, may exist at the period of the receipt of the present orders. His Excellency in Council accordingly desires that you will issue orders in conformity to the resolution; requiring reports from the collectors, to whom those orders are to be addressed, in reply to them; copies of which reports are to be submitted to the Vice-President in Council, who on the receipt of them will pass orders for the final abrogation of the tax, unless the existence of any open oppositions should render it necessary either wholly or partly to enforce the collection of it. For the reasons assigned by Mr. Dowdeswell however these orders are not intended to apply to the suburbs of Calcutta.

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6. Instructions, corresponding to those contained in the preceding paragraph will be issued to the Board of Commissioners with respect to the city of Benares.

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N.B. Edmonstone Chief Secretary

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22 October 1811

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II.3 Chief Secretary to Board of Commissioners at Farrucaubad

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The Board of Commissioners

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Gentlemen,

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His Excellency the Vice-President in Council having had under his particular consideration the tax on houses established by Regulation XV, 1810 is satisfied of the expediency of abrogating that tax. The Board of Revenue has been in consequence directed to stay the process of assessment at the Stations at which it may not have been completed and to stop the collection of the tax, where it may have been commenced, with the exception however of any places, at which commotions originating in a resistance to the operation of the tax may exist at the period of the receipt of the above mentioned order.

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2. In like manner the Vice-President in Council desires that you will furnish the Collector of Benares with the necessary instructions on the subject in conformity to the resolution above stated, reporting the result to you for the information of the Vice-President in Council, who on receipt of the reply of the Collector of Benares and of the several Collectors in the Provinces of Bengal, Behar and Orissa, will pass final orders for the abrogation of the tax, unless the existence of any opposition should render it necessary either wholly or partially to enforce the collection of the tax.

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Fort William the 22nd October 1811

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I have & c G. Dowdeswell Secretary to Government Revenue Department

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II.4 Government to the Board of Revenue

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Ordered that the Secretary write the following letter to the Board of Revenue.

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The Board of Revenue Gentlemen,

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The Right Hon’ble the Governor-General-in-Council has received information that orders have been issued to the Collector of Bhaugulpore to discontinue the collection of the house tax in that district.

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2. The orders passed by Government on that subject are dated the 22nd October and are thus expressed.

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Despatched to the Board on 29th October.

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On consideration of the observations contained in these paragraphs, and of all the circumstances of the case, the Vice-President in Council is satisfied at the expediency of abrogating the tax on houses established by Regulation XV, 1810, and with that view is pleased to direct, that in the first instance the process of assessment at the stations where it may not have been completed be stayed and that the collection of the tax where it may have been commenced be stopped, with exception however of any places at which commotions originating in a resistance to the operation of the tax, may, exist at the period of the receipt of the present orders.

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Despatched to the Board on 28th October

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3. Under date the 26th October last you were informed by Government of the disturbances which had occurred at Bhaugulpore on account of the above mentioned tax and of the outrage offered to the Collector.

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4. Information on the latter point must necessarily have been received by you before the orders regarding the abrogation of the tax, with the exception stated, could have been issued from your secretary’s office. It consequently follows that those orders ought not to have been sent to the Collector of Bhaugalpore, or that he should have been expressly informed by you that they were not intended to apply to the district under his charge.

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5. The error above noticed is obviously productive of embarrassing consequences. As noticed in the orders of the 22nd October last, the Governor General in Council would consider it highly inexpedient to abolish the tax at places, in which any disturbances might exist, originating in lawless opposition to the enforcement of it. On the other hand to proclaim (as has been done by the Collector) the discontinuance of the tax and then to revive it may create an impression of instability in regard to public measures in the minds of the community (who can not of course possess the information requisite to enable them to discriminate between the acts of the Government and those of the subordinate authorities) which it is of course desirable to avoid.

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6. On consideration however of all the circumstance of the case His Lordship in Council deems it preferable to continue to enforce the collection of the tax in the district of Bhaugulpore than to acquiesce in the abrogation of it, contrary as is manifest to the extent of the orders of the 22nd October last. The Governor General in Council accordingly desires that you will communicate these sentiments to the Collector of Bhaugulpore and direct him to proceed in the collection of the tax, conformably to the provisions of Regulation XV, 1810.

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7. It has been above noticed that the Collector had issued a publication signifying the intention of Government to abolish the house tax. But even supposing that the orders above noticed could have been properly constructed to apply to Bhaugulpore, the Governor General in Council does not discern that the circumstances of the case would have required the issue of any publication whatever. The orders in question (as already cited) directed ‘that in the first instance the process of assessment at the stations where it may not have been completed be stayed and that the collection of the tax where it may have been commenced be stopped, with exception &c, &c.’

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8. It is evident therefore that the Collector had only to discontinue the assessment or collection, according to circumstances, and that the intention of Government would have been fulfilled without any public and general notification, until it should have been deemed proper to rescind or modify Regulation XV, 1810 by the enactment of another regulation, which would then be of course promulgated in the usual manner.

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9. On this point I am directed to observe, that the Governor General in Council conceives that few, if any occasions can arise, requiring the Collectors to issue general publication. In cases in which such publication may be requisite it appears to Government advisable, that they should be prepared and previously submitted by your Board to Government according to the nature and circumstances of the case for approval. The Governor General in Council desires that these sentiments may be made generally known to the Collectors subject to your authority.

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I have & c. G. Dowdeswell Secretary to Government Revenue Department

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Fort William the 3rd December 1811

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II.5. *Advocate-General to Government*

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G. Dowdeswell Esq., Secretary to Government, Revenue & Judicial Department

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Sir,

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I have been applied to by Mr. Thackeray the Collector of the 24 Pergunnahs to state my opinion as to his right to distrain the goods of European subjects of His Majesty residing in the Mofussil out of Calcutta within his department for the non-payment of the house tax lately imposed by the 15th Regulation of 1810.

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2. If such subjects of His Majesty throughout India had not been made subject to the Supreme Court of Judicature established by the king in all civil and criminal suits I should have no difficulty in deciding that he had authority to do so, upon the ground that every man in subject to the law and government of the place in which he lives. But as his Majesty’s European subjects have been made answerable in all matters to those courts and as the regulations which have been sanctioned by the king in parliament have been adverted to as made and to be made for the native inhabitants of India and such other persons as are subject to the provincial courts which the European subjects are not as I conceive, I have great difficulty in pronouncing that the property of such of His Majesty’s subjects can be distrained for the tax in question.

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3. As a matter of revenue it might be contended that if in the present instance the house tax should be enforced by distress no action could lie at the suit of the European in the Supreme Court in consequence of the 21 Geo 3.c.70.s.8, it being according to the Regulations of the Governor General in Council; but if the person distrained were to do any act of violence or to kill a man, whilst endeavouring to make the distress, it would then become material to decide upon its legality and how far his property was liable to be affected in that manner by the Regulation.

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4. Feeling the great importance of the point I have thought it right to consult with Mr. Fergusson and Mr. Simpson the Company’s standing and junior counsel upon it and they are of opinion that the property of European subjects can not be distrained for this tax. This is my own opinion although very serious and bad consequences may possibly flow from their not being so subject. It may however be removed by the legislature declaring that all European subjects of his Majesty, his heirs and successors shall, without being liable to arrest or imprisonment be subject so far as regards their houses, lands and personal property situated or being in the provinces, to all such regulations as have been or shall be made respecting the customs, taxes and matters of revenue and to the jurisdiction of the provincial courts and magistrates in respect thereof. And from the great difficulty there must always be in setting forth the justification in pleading it is of importance, that in all action to be brought against the Company, any of their servants, or any person or persons acting by or under their authority or under the regulations or in any ministerial or judicial capacity, the defendant or defendants in such suit or action may plead the general issue and give the special matter in evidence for his or their defence, and that the same if conformable to or authorised by the laws of England, the lawful usage and practice of the country courts, or to or by the regulations in matters subject to them respectively, shall be received in all courts as and for sufficient matter of defence in all such action and actions.

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I have the honour to be, Sir, & c Edward Strettal Advocate-General

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8th January 1812

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II.6. *Government to Board of Revenue in consequence of the opinion of the Advocate-General*

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Ordered that the Secretary write the following letter to the Board of Revenue;

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The Board of Revenue

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Gentlemen,

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I am directed by the Right Hon’ble the Governor General in Council to transmit to you the enclosed extract (Paras 1, 2 and 3) of a letter from the Advocate General and to acquaint you, that on consideration of the legal difficulties which are stated to exist in enforcing payment of the house tax from British subjects residing beyond the local limits of the jurisdiction of the Supreme Court of Judicature, his Lordship in Council has been pleased to desire that you will instruct the Collector of the 24 Pergunnahs to suspend the collection of the house tax generally in the suburbs of Calcutta.

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2. The Governor General in Council has it in contemplation to pass a regulation for abolishing Regulation XV, 1810.

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I have & c G. Dowdeswell Secretary to Government Revenue Department Fort William the 21st January, 1812

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II.7. *Board of Revenue to Government*

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The Right Hon'ble Gilbert Lord Minto, Governor-General-in-Council, Fort William

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My Lord,

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We have the honour to submit to your Lordship in Council a letter just received from the Collector of Bhaugulpore.

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2. As it has not appeared that the European residents were in any respects implicated in the circumstances which rendered the continuance of the house tax necessary at that station, we apprehend the operation of the late orders on that subject was not intended to extend to them.

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We have the honour to be with respect R. Rocke & c Revenue Board the 22nd January 1812

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II.8. Government to Board of Revenue

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Ordered that the Secretary write the following letter to the Board of Revenue:

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(Extract)

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9. Under the circumstances referred to in your letter, his Lordship in Council does not deem necessary that the Collector of Bhaugulpore should enforce payment of the house tax from the Europeans residing in that district.

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II.9. *Passing of Regulation VII, 1812, abrogating Regulation XV 1810

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The Governor-General-in-Council adverting to the letter from the Hon'ble the Court of Directors in the Revenue Department of the 11th September last, is pleased to pass the following Regulation which he directs to be printed in the manner prescribed in Regulation XLI, 1793 to stand as Regulation VII, 1812.

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A.D. 1812 Regulation VII

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A Regulation for rescinding Regulations XV, 1810, and IV, 1811, passed by the Governor-General-in-Council, on the 9th May 1812, corresponding with the 28th Bysaak 1219 Bengal era; the 13th Bysaak 1219 Fussly; the 29th Bysaak 1219 Willaity; the 13th Bysaak 1869 Sumbut; and the 26th Rubbi-in-Senni 1227 Higeree.

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Whereas Regulations XV, 1810, and IV, 1811, contain provisions for levying a tax on houses in certain cities and towns in the provinces of Bengal, Bihar, Orissa, and Benares; and whereas the Governor General in Council is anxious to promote the ease and convenience of the inhabitants generally of those cities and towns by relieving them from the payment of the above mentioned tax; the following rule has been passed, to be immediately in force in the provinces of Bengal, Bihar, Orissa and Benares.

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II. Regulation XV, 1810, and Regulation IV, 1811, are hereby rescinded.

Civil Disobedience in Indian Tradition, with Some Early Nineteenth Century Documents c6.s2: II. Manner of Retraction in Policy

Contents

II. Manner of Retraction in Policy

House Tax