District Balance Sheet.

THE earliest balance sheet of the Kolaba district is for the official year 1852-53. The accounts of the five sub-divisions, Alibag, Pen, Roha, Mangaon, and Mahad, which at present constitute the Kolaba district, were included in the accounts of the Thana district till the 1st of May 1876, when a separate account office was created for the Kolaba district. Though, since 1852-53, many account changes have been made, the different items can in most cases be brought under corresponding heads in the forms now in use. Exclusive of £5014 (Its. 50,140) the adjustment on account of alienated lands, the total transactions entered in the district balance sheet for 1880-81 amounted under receipts to £235,117 (Rs. 23,51,170) against £100,757 (Rs. 10,07,570) in 1852-53, and, under charges, to £231,076 (Rs. 23,10,760) against £87,118 (Rs. 8,71,180). Leaving aside departmental miscellaneous receipts and payments in return for services rendered such as post and telegraph receipts, the revenue under all heads, imperial, provincial, local, and municipal, came to £121,088 (Rs. 12,10,880) or on a population of 381,650 an average charge of 6s. 5¼d. (Rs. 3-3-6).

During the twenty-nine years between the dates of the two balance sheets the following changes have taken place under the chief heads of receipts and charges.

Land Revenue.

Land Revenue receipts, forming sixty per cent of £121,088 (Rs. 12,10,880) the entire revenue of the district, have risen from £65,671 (Rs. 6,56,710) in 1852-53 to £72,634 (Rs. 7,26,340) in 1880-81. The increase is chiefly due to the large area of land brought under tillage and to the more correct measurements introduced by the survey. Land revenue figures for the thirty years ending with 1881 are given above on page 214. Land revenue charges have risen from £9977 (Rs. 99,770) to £11,043 (Rs. 1,10,430). This is due to the increase in the number and salaries of revenue officers.

Stamps.

Stamp receipts have risen from £1101 (Rs. 11,010) in 1852-53 to £6975 (Rs. 69,750) in 1880-81, and stamp expenditure from £12 (Rs. 120) to £214 (Rs. 2140).

Excise.

There are four licensed shops for the sale of European and foreign liquor at Alibag, Pen, Revdanda, and Mahad. In 1880-81 the amount realised on account of fees levied on shops came to £21 (Rs. 210). Licenses for these shops are renewed every year. Most of the country liquor drunk in the district is made from moha flowers. In 1880-81 there were seventy-three shops licensed to sell moha liquor and the realizations were £6970 (Rs. 69,700). Except in the Alibag garden villages, where palm liquor is drunk, the spirit consumed in this district is brought from the Uran distilleries on payment of a still-head duty of 3½s. (Rs. 1¾) the gallon of a strength not above 25° under proof. Palms are of three sorts, brab and cocoa palms and wild thick-stemmed palms or bherli-mads. The juice drawn from bherli-mads is sold in its raw state and is not distilled. Most of the toddy drawn from brab and cocoa palms is distilled. The tapping fee for a brab tree is 18s. (Rs. 9) and for a bherli-mad 6s. (Rs. 3).

Until the close of 1877-78 the right of tapping bherli-mads was yearly farmed. For tapping cocoanut trees in the Alibag garden land licenses were issued, each license being given for not less than fifteen cocoanut trees, and subject to the payment in three instalments of a fee of 2s. (Re. 1) on each tree. The license-holder was entitled to tap the trees specified in his license, to set up one still for every fifteen trees licensed, to manufacture palm-juice liquor, and to sell the liquor only to persons possessing separate licenses for its retail sale. In Alibag, Roha, Mahad, and Mangaon, the right of retailing country liquor was put to auction, the farmers buying the liquor from licensed tappers at 8¼ d the gallon (Rs. 1-6 the adhman). In Pen the right of making and selling moha liquor was similarly sold. In 1878-79 the tree tax on cocoanut trees when taken nor tapping was fixed at rates varying from 3s. (Rs. 1½) on each tree in Alibag, Cheul, and Revdanda; to 2s.6d. (Rs. 1¼) in Nagaon, Akshi, Varsoli, Thal, and Kihim; and to 2s. (Re. 1) in Avas, Sasavne, Navedhar Kolegaon, Navedhar Navgaon, Kahar, Nilkhat, and Kolgaon. The licenses and the terms under which they were issued were the same as in 1877. In the tollowing year liquor manufacture was prohibited in the Alibag salt-tract or kharepat and in Pen, and persons buying the right of retail sale were required to bring their supplies from the Uran distilleries on the payment of the still-head duty of 3s. 6d. (Rs.1¾) the gallon. In Roha, Mangaon, and Mahad the right of making and retailing liquor was farmed to one man who was allowed to set up a distillery at Ashtami. The distillery was worked until about the end of April 1879, 3893 gallons having been issued on payment of a duty of 3s. (Rs. 1½) the gallon. In the hot weather, as the scarcity of water at Ashtami stopped the distillery, the farmer was allowed either to bring moha liquor from Uran on the payment of the still-head duty, or palm-juice liquor from the Alibag garden tract on paying 2s. (Re. 1) the gallon.

From the 1st of August 1879 a tree-tax was levied at the rate qf 18s. (Rs. 9) on each cocoa palm and brab tree, and of 6s. (Rs. 3) on each wild palm tapped anywhere in the district except in the Alibag garden land, the tax entitling the payer only to tap the tree and sell the juice to the liquor farmers. In the Alibag garden land the cocoa palm tax was fixed at 12s. (Rs. 6) a tree, and since, the 1st of August 1881 has been raised to 18s. (Rs. 9) a tree. The lowest number of trees for which a license is granted was raised from fifteen to a hundred. The license entitled the holder to have one still for distillation. The tax was recovered in four instalments, and it was decided not to give tapping licenses for more than 5000 trees in all. In other sub-divisions liquor manufacture was prohibited entirely, and persons buying the right to retail liquor were required to bring their supplies from Uran on paying the still-head duty. The farms of Bona, Mangaon, and Mahad were given to one person.

Before 1877 there was no special establishment. In 1878 for the Ashtami distillery an inspector was appointed on £52 (Rs. 520) a year. From the 1st of August 1879 the establishment was fixed at three inspectors with monthly salaries varying from £5 to £20 (Rs. 50-Rs. 200), nine sub-inspectors on monthly salaries varying from £1 16s. to £3 (Rs. 18-Rs. 30), five clerks on a monthly pay of £110s. (Rs. 15), and forty-one constables on monthly salaries varying from 16s. to £2 (Rs. 8-Rs. 20), the whole costing £1183 (Rs. 11,830) a year. This establishment is still (1881) kept up.

The increase in the tree tax was attended with a fall in the number of trees tapped from 16,134 in 1877-78 to 913 in 1880-81, and with arise in the revenue from tree tax and farm from £390 (Rs. 3900) in 1877 to £460 (Rs. 4600) in 1880-81. In 1880-81 the total excise revenue from all sources was £11,087 (Rs. 1,10,870) [The difference (Rs. 15,620) between the Rs. 1,10,870, and the Rs. 95,250 shown in the balance sheet, is because the balance sheet is prepared for the financial year ending Slat March 1881 and the excise accounts for the revenue year ending 31st July 881.] against £12,136 (Rs. 1,21,360) in 1878-79, and the total expenditure was £989 (Rs. 9890) against £55 (Rs. 550) in 1878-79. The fall in the total excise revenue is due to smuggling from the Habsan state, to the illicit distillation of moha, and to the large use of slightly perfumed potato spirit imported from Hamburg which under the name of Eau-de-Cologne is taken as a stimulant in place of European or country liquor. The rise in charges is due to the increased strength of the excise staff.

Justice

The revenue from Law and Justice, which is chiefly derived from fines, has risen from £414 (Rs. 4140) to £529 (Rs. 5290), and the expenditure from £1495 (Rs. 14,950) to £6131 (Rs. 61,310). The increased charges are due to the rise in the number and pay of civil and magisterial officers.

Forests.

The forest receipts amounted to £4077 (Rs. 40,770) in 1880-81 against nothing in 1852-53. The expenditure rose from £369 (Rs. 3,690) in 1852-53 to £3982 (Rs. 39,820) in 1880-81. The increase in charges is due to the increased strength of the forest conservancy establishment.

Assessed Taxes.

No details of the amount realized from the different assessed taxes levied between 1860 and 1872-73, when the income-tax was abolished, are available. The license-tax receipts were £8279 (Rs. 32,790) in 1878-79, £3453 (Rs. 34,530) in 1879-80, £1554 (Rs. 15,540) in 1880-81, and £1535 (Rs. 15,350) in 1881-82.

Customs.

Customs receipts have fallen from £26,164 (Rs. 2,61,640) in 1852-53 to £472 (Rs. 4720) in 1880-81. The charges amounted to £3000 (Rs.30,000 in 1852-53 against against no expenditure in 1880-81The fall in customs receipts is chiefly due to salt receipts which in 1852-53 were credited to customs, being now shown under salt. Reductions in customs duties and the abolition of transit duties have also reduced the revenue.

Salt.

As in 1852-53 salt receipts were shown under customs, no details are available for purposes of comparison. Still there is no doubt that the revenue has very greatly increased partly from the prevention of smuggling and partly from the rise in the salt duty. The 1880-81 receipts were £104,626 (Rs. 10,46,260) and the charges £2633 (Rs. 26.330). [Details of the salt revenue are given above, p. 134-135.] On the basis of ten pounds of salt a head, at 4s. (Rs. 2) the Bengal man, the revenue derived from the salt consumed in the district may be estimated at about £9500 (Rs. 95,000).

Military.

The military charges of £12,961 (Rs. 1,29,610) in 1880-81 against £6643 (Rs. 66,430) in 1852-53 represent payments made on account of pensions to retired soldiers who are natives of Kolaba.

Post.

Postal receipts have risen from £160 (Rs. 1600) in 1852-53 to £1380 (Rs. 13,800) in 1878-79, and charges from £191 (Rs. 1910) to £1324 (Rs. 13,240). The receipts and charges shown in the 1880-81 balance sheet,-besides letters, books, and parcels, include money received and paid under the money-order system.

Registration.

Registration is a new head. The 1880-81 receipts amounted to £827(Rs. 8270) and the expenditure to £545 (Rs. 5450).

Education.

The education charges in 1880-81 were £1106 (Rs. 11,060) against £126 (Rs. 1260) in 1852-53. The education charges met from local funds are shown below under that head.

Police.

Police charges have risen from £1298 (Rs. 12,980) in 1852-53 to £6548 (Rs. 65,480) in 1880-81. The increase is due to the reorganization of the police force.

Transfers.

Transfer receipts have risen from £7060 (Rs. 70,600) in 1852-53 to £25,638 (Rs. 2,56,380) in 1880-81, and expenditure from £49,410 (Rs. 4,94,100) to £157,359, (Rs. 15,73,590). The increased receipts are due chiefly to local funds, and to the amount of the deposits in the Government Savings Bank. The increased charges are due to a large surplus balance remitted to other treasuries and to the expenditure on account of local funds.

Balance Sheets, 1852-53 and 1880-81.

In the following statement the figures shown in black type on both sides of the 1880-81 balance sheet are book adjustments. On the receipt side the item £5014 (Rs. 50,140) represents the additional revenue the district would yield had none of its land been given away. On the debit side the item £116 (Rs. 1160) entered under Land Revenue is the rental of the lands granted to village headmen and watchmen. The item £4898 (Rs. 48,980) under Allowances and Assignments represents the rental of the lands granted to the district hereditary officers and other non-service claimants. Cash allowances, on the other hand, are treated as actual charges and debited to the different heads of account according to the nature of the allowances. Thus cash grants to village headmen are included in £11,043 (Rs. 1,10,430) the total of Land Revenue charges:

KOLABA BALANCE SHEET, 1852-53 AND 1880-81.

Local Fund.

Revenue other than Imperial.

District local funds have been collected since 1863 to promote rural education and to supply roads, wells, rest-houses, and dispensaries. In 1880-81 the receipts amounted to £8338 (Rs. 83,380) and the expenditure to £8151 (Rs. 81,510). This revenue is derived from three sources, a special cess of one-sixteenth in addition to the land tax, the proceeds of certain subordinate local funds, and certain miscellaneous items. The special land cess, of which two-thirds are set apart as a road fund and the rest as a school fund, yielded in 1880-81 a revenue of £4808 (Rs. 48,080). The subordinate funds,. including a toll fund, a ferry fund, a cattle pound fund, and a school fee fund, yielded £1485 (Rs. 14,850). Government and private subscriptions amounted to £1892 (Rs. 18,920), and miscellaneous receipts including certain items of land revenue to £153 (Rs. 1,530). This revenue is administered by district and sub-divisional committees partly of official and partly of private members. The district committee consists of the Collector, the assistant and deputy collectors the executive engineer, and the education inspector as official and the proprietor of an alienated village and six landholders as non-official members. The sub-divisional committee consists of an assistant collector, the mamlatdar a public works officer, and the deputy education inspector as official, and the proprietor of an alienated village and three landholders as non-official members. The sub-divisional committees bring their requirements to the notice of the district committee who prepare the budget.

For administrative purposes the district local funds are divided into two sections, one set apart for public works and the other for instruction. The receipts and disbursements during the year 1880-81 were as follows:

KOLABA LOCAL FUNDS, 1880-81.

PUBLIC WORKS.

Since 1864 the following local fund works have been carried out. To improve communications 150 miles of roads, two wooden piers, eight masonryiers. seven bridges and culverts and five river crossings have been made or repaired. To improve the water-supply 234 wells, seventy-five reservoirs, and seven dams have been made or repaired. To help village education seventy-one schools, and for the comfort of travellers thirty-seven rest-houses have been either built or repaired. Besides these works one dispensary and fifty cattle-pounds have been constructed.

Municipalities.

In 1880-81, under the provisions of the Bombay District Municipal Act VI. of 1873 there were four town municipalities each administered by a body of commissioners with the Collector as president and the assistant or deputy collector in charge of the sub-division as vice-president. In 1880-81 the district municipal revenue amounted to £1564 (Rs. 15,640), of which £460 (Rs. 4600) were recovered from octroi duties, £485 (Rs. 4850) from tolls, wheel, house and other taxes, and £620 (Rs. 6200) from miscellaneous sources.

The following statement gives for each of the, municipalities the receipts, charges, and incidence of taxation during the year ending 31st March 1880-81:

Kolaba Municipal Details, 1880-81.