Civil Disobedience in Indian Tradition, with Some Early Nineteenth Century Documents c6.s3.46

c6.s3.46

15. There are two points connected with the details of the measures now under consideration which we shall here particularly notice to you and this we do for the purpose of engaging your future circumspection in any cases which may be analogous. The one is the levying of 10 per cent upon shops instead of 5 the general rate upon houses. This appears to be oppressive and vexatious; supposing even that the general rate of tax were judicious, because if the business of the shop were considerable, Government would obtain at 5 per cent its fair ratio of advantage by the increased value of the premises and if the business were trifling the whole profit on the wares which might be vended might not equal the increased rate of the tax. The other point is our observing in the letter from the Collector of Benares dated 26th November 1810 that he expressed his hope that if a faithful account of rents received and paid were furnished ‘it would not be necessary for his officers to make any entry in order to ascertain the rate of taxes to be levied by personal surveying of the premises’.