BALANCE SHEETS.

1870-71 and 1882-83.

THE earliest balance-sheet of the district as at present constituted is for 1870-71. Exclusive of £31,884 (Rs. 3,18,840), the adjustment on account of alienated lands, the total transactions entered in the district balance-sheet for 1882-83 amounted under receipts to £858,866 (Rs. 85,88,660) against £875,725 (Rs. 87,57,250) in 1870-71 and under charges to £900,969 (Rs. 90,09,690) against £970,212 (Rs. 97,02,120). Leaving aside departmental miscellaneous receipts and payments in return for services rendered such as post and telegraph receipts, the revenue for 1882-83 under all heads, Imperial, fecal, provincial, and municipal, came to £243,633 (Rs. 24,36,330),[The total includes the following items: £156,793 land revenue, excise, assessed taxes, and forests; £26,822 stamps, justice, and registration; £3980 education and police; £56,038 local and municipal funds; total £243,633.] or, on a population of 900,621, an individual share of 5s. 4⅞d. (Rs. 2 as.11¼). During the last thirteen years the following changes have taken place under the chief heads of receipts and charges.

Land.

Land revenue receipts, which form 44.78 per cent of the entire revenue of the district, have risen from £112,207 (Rs. 11,22,070) in 1870-71 to £126,339 (Rs. 12,63,390) in 1882-83, from which £114,590 (Rs. 1,45,900) were remitted by order of the Secretary of State. Charges fell from £53,080 (Rs. 5,30,800) in 1870-71 to £47,302 (Rs. 4,73,020) in 1882-83.

Excise.

The excise revenue of the Poona district amounted in 1882-83 to £31,166 (Rs. 3,11,660) against £16,579 (Rs. 1,65,790), the average annual realizations previous to 1876-77. The main source of excise revenue is the consumption of spirituous liquor manufactured from moha flowers and unrefined sugar. Liquor for the supply of the whole district is manufactured by the farmer in the Government distillery at Mundhva, built in 1873-74 by the then liquor farmer at an estimated cost of £3399 (Rs. 33,990) and made over to Government on the termination of his farm in 1877, free of cost in accordance with the terms of his agreement. Moha liquor is also imported from Gujarat and the Central Provinces. Liquor is issued from the distillery to the shops on payment of duty at the rate of 5s. (Rs. 2½) a gallon of strength 25 degrees under proof and 3s. 4⅛d. (Re. 1 as. 10¾) a gallon of strength 50 degrees under proof, a sher charge of 6d. (4 as.) and 4⅛d. (2¾ as.) being made on liquor of respective strengths intended for sale at shops in the city and cantonment of Poona. liquor is sold at shops at prices not exceeding 9s. (Rs. 4½) a gallon of strength 25 degrees under proof and 6s. 6d. (Rs. 3¼) a gallon of strength 50 degrees under proof. In former years liquor farms used to be given out for lump sums without any stipulation as to the strength of the liquor to be retailed or as to selling prices or duty. The first farm given in the still-head duty system was for the year 1877-78. Since then the farms have been sold for periods of three years. The second triennial farm expired in July 1884. Government then substituted liquor of strength 60 degrees under proof for 50 degrees under proof and raised the duty on liquor of strength 25 degrees under proof to 6s. (Rs. 3) a gallon, leaving the highest selling price at 9s. (Rs.4½) a gallon as before. The duty on liquor of strength 60 degrees under proof is 3s. 1½d. (Rs. 1 ⁹/16) and its selling price 5s. (Rs. 2½) a gallon. In 1882-83, of seventy-eight shops in the district fifty-eight were situated in the city and cantonment of Poona. A larger number of shops existed in previous years. In 1882-83, 103,323 gallons of strength 25 degrees under proof and 1184 gallons of strength 50 degrees under proof were manufactured; and issued from the distillery. Consumption has now increased to a little over one-tenth of a gallon on every head of the population, the increase resulting chiefly from the effectual suppression of smuggling and illicit distillation by the employment of a strong preventive establishment and the acquisition of the abkari management of adjoining native states.

The central distillery at Mundhva is in charge of a European offices on a salary of £10 (Rs. 100) and is guarded at all times by a police party of five constables. One inspector on £15 (Rs. 150) and one sub-inspector on £2½ (Rs. 25), two sub-inspectors on £2 (Rs. 20) each and twenty-six constables are also employed for the examination of liquor shops and for preventive duties. In 1882-83 the expenditure amounted to £549 16s. (Rs. 5498) against £123 14s. (Rs. 1237) in 1877-78.

There are about 30,000 toddy-producing trees in the district, a which not more than 4000 are tapped annually. In former year the privilege of drawing and selling toddy was sold annually for lump sums averaging £1900 (Rs. 19,000). Subsequently it was sold with the spirit farm; in 1878-79 and 1879-80, toddy farms were again sold separately from the spirit farm and they realis £1090 16s. (Rs. 10,908) and £1104 10s. (Rs. 11,045) respectively. From August 1880 a tree-tax of 3s. (Rs.1½) for cocoanut and bra trees and 1s. (8 as.) for date and other kinds of palm trees has been imposed on each tree tapped. The farmer also pays in addition the tree-tax, a certain sum bid by him at the auction sale for m monopoly of drawing and selling toddy. The receipts for 1882-83 amounted to £1520 (Rs. 15,200). Forty-two shops are licensed for the sale of toddy, the number varying in different years. Till 1880-81 the number of shops licensed for the sale of Europe lien ranged between sixty-three and sixty-eight. The number increased to eighty-four in 1881-82 and again fell to sixty-five in the next year. Fees varying from £1 to £5 (Rs.10-50) are charged for the licenses. In 1882-83 the receipts amounted to £264 16s. (Rs.2648 almost equal to what they have been during the last ten years.

The privilege of retailing intoxicating drugs is sold annually farm. The receipts have increased from £695 16s. (Rs. 6958), the average of five years ending 1876-77 to £753 (Rs.7530) in 1882-83. The drugs ordinarily retailed are bhang, ganja, majum, yakuti, shrikhand, and bhoj. Ganja is the flower of the hemp plant, and bhang the dried leaves of the same plant. Ganja is used only in smoking mixed with tobacco; bhang pounded with spices and sugar and diluted in milk or water forms a palatable drink. Majum, yakuti, and shrikhand are different compositions of spices mixed with bhang boiled in clarified butter. Bhoj is an intoxicating liquid prepared by boiling old jvari, gulvel, bhang, and kuchala in water. The hemp plant grows to a small extent in the Poona district, the greater portion of the supply of bhang and ganja being imported from Ahmadnagar, Sholapur, and Khandesh. Forty shops are licensed for the sale of intoxicating drugs. The number has been the same for many years past. The aggregate annual consumption is estimated at about 32 tons (880 mans of 40 shers of 80 tolas each).

The miscellaneous abkari revenue consists chiefly of the contribution made by the liquor farmer towards the cost of Government establishments at the rate of £40 (Rs. 400) a year, and of fines and confiscations. The receipts amount to about £540 (Rs. 5400).

Justice.

Justice receipts have risen from £2580 (Rs. 25,800) in 1870-71 to £6594 (Rs. 65,940) in 1882-83, and charges from £22,950 (Rs. 2,29,500) to £30,934 (Rs 3,09,340). The rise in receipts is Chiefly due to jail manufacture receipts, and in charges to an increase in the salaries of officers and staff and to the cost of materials for the Yeravda central jail.

Forest.

Forest receipts have risen from £7634 (Rs. 76,340) in 1870-71 to £8935 (Rs. 89,350) in 1882-83 and charges from £3745 (Rs. 37,450) to £8343 (Rs. 83,430). The increase in receipts is chiefly due to improved methods of working forests; the rise in charges is due to an increase in the salaries of officers and staff.

Assessed Taxes.

The following table shows the amount realized from the different assessed taxes levied between 1870-71 and 1882-83. Owing to the variety of rates and incidence it is difficult to make any satisfactory comparison of the results:

Poona Assessed Taxes, 1870-71-1882-83.

Public Works.

Public Works receipts have risen from £11,425 (Rs.1,14,250) in 1870-71 to £23,704 (Rs. 2,37,040) in 1882-83, and charges have fallen from £231,796 (Rs. 23,17,960) to £142,318 (Rs. 14,23,180).

Military.

Military receipts have fallen from £54,739 (Rs. 5,47,390) in 1870-71 to£l6,l39 (Rs. 1,61,390) in 1882-83, and charges from £481,054 (Rs.1,48,10,540) to £413,637 (Rs. 41,36,370). The charges are chiefly pensions to retired soldiers and salaries of regimental officers.

Post.

Port receipts have risen from £7961 (Rs. 79,610) in 1870-71 to £13,501 (Rs.1,35,010) in 1882-83, and charges from £5959 (Rs.59,590) to £45,716 (Rs. 4,57,160). The increase both in receipts and charges is chiefly due to the transfer of the money order business to the post department.

Telegraph receipts have risen from £2067 (Rs. 20,670) in 1870-71 to £6289 (Rs. 62,890) in 1882-83, and charges have fallen from £5369 (Rs. 53,690) to £3384 (Re. 33,840).

Registration.

In 1882-83 registration receipts amounted to £1428 (Rs. 14,280) and charges to £1713 (Rs. 17,130).

Education.

Education receipts have risen from £323 (Rs. 3230) in 1870-71 to £2928 (Rs. 29,280) in 1882-83, and charges have fallen from £23,213 (Rs. 2,32,130) to£22,271 (Rs. 2,22,710).

Police.

Police receipts have risen from £847 (Rs. 8470) in 1870-71 to £1052 (Rs. 10,520) in 1882-83, and charges from £20,337 (Rs. 2,03,370) to £21,282 (Rs. 2,12,820).

Medicine.

In 1882-83 medical receipts amounted to £232 (Rs. 2320), and charges to £9075 (Rs. 90,750).

Transfer.

Transfer receipts have risen from £602,666 (Rs. 60,26,660) in 1870-71 to £609,329 (Rs. 60,93,290) in 1882-83. The increased revenue is due to larger receipts on account of deposits and loans, and local funds Transfer charges have risen from £43,678 (Rs 4,36,780) to £47,755 (Rs. 4,77,550). The rise is due to dumb and shroff-marked coin and notes of other circles sent to the Mint Master and the Reserve Trail Bury and to the payment of interest on loans and to the repayment of deposits. The transfer items shown against deposits and loans on both sides of the balance sheet do not include savings' bank deposits and withdrawals.

In the following balance sheets the figures shown in black on both sides of the 1870-71 and 1882-83 accounts are book adjustments On the receipt side the item of £31,884 (Rs. 3,18,840) against £28,471 (Rs. 2,84,710) in 1870-71 represents the additional revenue the district would yield had none of its lands been alienated. On the debit side the items of £3169 (Rs. 31,690) against £2712 (Rs. 27,120) in 1870-71 under land revenue, and £3357 (Rs. 33,570) against £3052 (Rs. 30,520)in 1870-71 under police are the rentals of the land granted for village service to village headmen and watchmen. The item of £25,358 (Rs. 2,53,580) against £22,669 (Rs. 2,26,690) in 1870-71 under allowances represents the rentals of the lands granted to hereditary officers whose services have been dispensed with and of charitable land grants. The item of £38 (Rs. 380) in 1870-71 under miscellaneous represents the rental of lands granted for service to be district postal runners. Cash allowances to village and district officers who render service are treated as actual charges and debited to land revenue. The incorporated and excluded local fund receipts in 1882-83 amounted in the aggregate to £29,228 (Rs. 2,92,280) and charges to £9905 (Rs. 99,050). Both these amounts include receipts and charges of the Poona and Kirkee Cantonment Funds.

Poona Balance Sheets, 1870-71 and 1882-83,

REVENUE OTHER THAN IMPERIAL.

LOCAL FUNDS.

District local funds have been collected since 1863 to promote rural instruction and supply roads, water, drains, rest-houses, dispensaries, and other useful works. In 1882-83 the receipts amounted to £16,248 (Rs. 1,62,480) and the expenditure to £16,886 (Rs. 1,68,860), the excess outlay of £638 (Rs. 6380) being met from the previous year's balance. The special land cess, of which two-thirds are set apart as a road fund and the rest as a school fund, in 1882-83 yielded £8992 (Rs. 89,920). The subordinate funds, Which include a toll fund, a ferry fund, a cattle pound fund and a school fee fund, yielded £4235 (Rs. 42,350). Government, municipal, and private contributions amounted to £2687 (Rs. 26,870) and miscellaneous receipts to £334 (Rs. 3340). This revenue is administed by district and sub-divisional committees partly of official and partly by private members. The district committee consists of the Collector, an assistant or deputy collector, the executive engineer, and the educational inspector as official and the proprietor of an alienated village and six landholders as non-official members. The sub-divisional committees consist of an assistant collector, the mamlatdar, a public works officer, and the deputy educational inspector as official and the proprietor of an alienated village and three landholders as non-official members. The sub-divisional committees bring their local requirements to the notice of the district committee who prepare the yearly budget.

For administrative purposes the local funds are divided into two main sections, one set apart for public works and the other for instruction. The 1882-83 receipts and disbursements under these two heads were:

Poona Local Funds, 1882-83.

Since 1863 from local funds about 731 miles of road have been made and kept in order and planted with trees. To improve the water-supply 370 wells, three ponds, three river-side ghats or series of stone steps, two aqueducts, three dams, and two basins to catch spring water at the foot of hills have been made or repaired. To help village instruction about one hundred schools, and for the comfort of travellers ninety-two rest-houses have been built and repaired Besides these works sis dispensaries have been maintained by grants-in-aid, two new dispensaries are newly built, and 138 cattle-pounds have been built and repaired.

MUNICIPALITIES.

There are twelve municipalities in the district, one each at Alandi, Baramati, Indapur, Jejuri, Junnar, Khed, Lonavla, Poona, Sasvad Sirur, Talegaon Dabhade. and Talegaon Dhamdhere. In 1882-83 the district municipal revenue amounted to £26,810 (Rs. 2,68,100) of which £14,100 (Rs. 1,41,000) were from octroi dues, £4138 (Rs. 41,380) from assessed taxes, £2584 (Rs. 25,840) from house tax, £841 (Rs. 3410) from wheel-tax, and £5647 (Rs. 56,470) from miscellaneous sources.

The following statement gives for each of the twelve municipalities the receipts, charges, and incidence of taxation during the year ending 31st March 1883:

Poona Municipal Details, 1882-83.