CHAPTER IX.

REGISTRATION.

A VERY full account was given last year of the system of regis. tration of documents in Bengal, and of the mode in which the Lieutenant-Governor hoped to develope this more widely by introducing rural sub registrars and giving additional facilities for the presentation of deeds. The departmental reports show that during the year of review the system has again made further advances.

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The number of registrations has risen from 245,270 to 279,080, the increase being nearly equally Increase in registration. divided between optional and pulsory registration. The following table shows the figures for 1871-72 and 1872-73 in the principal classes of documents and sub-totals:

The increase is well distributed over the principal districts, and does not apparently therefore depend upon abnormal local causes. Much of it is probably due to the introduction of the system of rural sub-registrars.

The process of sub-infeudation by grant of perpetual leases, which the Lieutenant-Governor noticed in last year's report, is still going on at an increased rate, being, as before, most common in some of the eastern districts. Chittagong with 11,852 such leases, Jessore with 10,932, Backergunge with 8,683, Furreed pore with 5,257, and Noakhally with 6,428, are far ahead of other districts in this respect, the nearest being the 24-Pergunnahs with 2,251, followed by Burdwan, Hooghly, and Nuddea, with 1,159, 1,075, and 1,380 respectively. None of the others come up to 1,000. The number of ordinary leases registered shows no particular increase, and it is quite as certain as before that agricultural leases are not as a rule registered in Bengal. The subject of Agricultural contracts and their incidents is a very large one, which calls for careful consideration on review of many connected facts.

The number of registrations of ordinary bonds and deeds not affecting immovable property still continues extremely small,-insignificant, it may be said, as compared to the country and population. Of a total of 24,969 money bonds registered, 1,324 were for sums over Rs. 1,000; 144 for sums between Rs. 500 and Rs. 1,000; 8,927 for sums between Rs. 100 and Rs. 500; 5,960 for sums between Rs. 50 and Rs. 100; 4,580 for sums between Rs. 25 and Rs. 50, and 2,734 for sums less than Rs. 25. The aggregate value of the bonds was Rs. 10,318,692, and the fees Rs. 22,871, or a little over 14 anuas per bond on the average. Jessore, Nuddea, and the 24-Pergunnahs, have most transactions of this class; but in the Sonthal Pergunnahs more bonds for money are presented in proportion to other registrations than in any other district.

A suggestion has been repeatedly made that the registration of bonds should be made compulsory. The Lieutenant-Governor is quite ready to believe that at present the action of the Small Cause Courts, which deal with the majority of bond cases, is in many instances unsatisfactory, and that compulsory registration of bonds would mitigate this evil. But such a measure is impossible until registration offices are easily accessible in much greater numbers than at present. The Lieutenant-Governor trusts that the difficulty is being overcome.

Of 266,048 deeds paying an ad valorem fee, 176,008 fell short of Rs. 100 in value. The total value of the property transferred, however, during the year was Rs. 11,34,60,805.

The receipts of the department were Rs. 435,319, an increase over 1871-72 of Rs. 62,182. But the expenditure has also risen, and, in spite of reductions in establishments at sudder offices and in salaries, has increased by Rs. 23,821 to Rs. 304,782, exclusive of the cost of printing and stationery. The cause of this is the establishment of new offices, and the surrender to new rural registrars of a great portion of the fees received; but this will in time, it is hoped, be more than made up for by a general increase of the number of registrations.

Rural offices.

The year closed with 167 registration offices at work, increased by ten since the year closed. Eleven new rural offices were opened during the year, and ten more since its close-making thirty-four such offices at places other than sub-divisional head-quarters. At seven subdivisions also special officers have been appointed, but it is not intended, save under special circumstances, to relieve sub-divisional officers of their duties in this department. At twenty sudder stations of importance, special sub-registrars are entertained to relieve and assist the district officer, but during the year it has been determined to pay all future incumbents of these offices partly by salary and partly by commission instead of by a fixed salary, as hitherto. The number of officers is still by far too few, and the Lieutenant-Governor will not be satisfied till they are three or four times as numerous. So lately as 1864 no fewer than 450 Kazis' offices were abolished, and they should certainly be replaced by as many modern offices.

The system of rural sub-registrars has been judiciously, though very slowly, introduced, and efforts are being made to carry out the system more rapidly. Experimental arrangements are being made whereby, in cases where locality is not the essence of the contract, people shall have the option of going to that one of two or three offices in one division which is most convenient to them.

The inspection of rural offices has shown that they are on the whole quite as well managed as sub-divisional offices used to be, and there is already an increase in the registration work of the selected localities. The importance, however, of frequent inspection by district. officers and special sub-registrars, as well as by the inspecting officers of the department, cannot be too strongly insisted on. The people must be made to see that these offices, opened for their convenience, are as safe and satisfactory as those at the head-quarter stations.

CHAPTER X.

MUNICIPAL ADMINISTRATION.

LAST year's report contained an account of the system of municipal taxation in Bengal, the varieties and shortcomings in the municipal administration, and the remedies which the Government had proposed to apply to these, as embodied in the Bill for regulating municipalities passed by the Bengal Legislative Council. The GovernorGeneral, however, saw fit to refuse sanction to that measure, and, with the exception to be presently noticed, no change has been made during the year in the laws under which the various townships work, nor has the system of administration been materially altered.

It will be convenient at the outset to state briefly what the existing municipal Acts are, and how municipalities are constituted under each.

The Acts in force.

Act XXVI of 1850.

The oldest Act yet unrepealed is Act XXVI of 1850, which is however now in force only in one town, Jumalpore, in the Monghyr district. This Act enabled the Government to extend its provisions to any town or place, if satisfied that it was the general wish of the inhabitants to make better provision for making, repairing, cleaning, lighting or watching any public streets, roads, drains or tanks, or for the prevention of nuisances or for improving the place in any other manner, or for any one or more of the above objects. When the Act was put in force in any place, the Government appointed the Magistrate and some of the inhabitants to be Commissioners with power to frame rules for approval. The rules are to provide for raising the money necessary for the purposes of the Act, "whether by house assessment or town duties or otherwise;" for defining and punishing nuisances; and for regulating establishments, and such like. The Commissioners under this Act have much freedom of administration, being required only to report annually to Government the work done and the moneys received and spent by them under their rules. It will be seen that the form of taxation by "house assessment, town duties, or otherwise" is very wide and admits of almost any form of taxation, subject to the approval of Government. This is the only Bengal Act which admits of octroi or town duties.

Next to this

Act XX of 1856.

to this comes Act XX of 1856, commonly called the Chowkidari Act, the main object of which is to provide for the watch and ward of the places to which it may be extended. It is in force now only in small towns or large villages or groups of villages, and under it almost everything is left in the hands of the Magistrate. A punchayet is appointed by him, whose duty it is to assess upon the inhabitants the sums which they must pay to meet the demand made upon the place; but their proceedings are subject to revision by the Magistrate, who also appoints the chowkidars, fixes their pay, and determines what additional sums are required for the payment of collection and other establishments, the provision of stationery and other necessaries. Any farther sum available may be devoted to the cleansing, lighting, or otherwise improving the town.

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The tax to be levied in any place under this Act may be either " assessment according to the circumstances and property to be protected of the persons liable to the same," or a rate on houses and ground according to the annual value thereof. The Government determines in each case on the reports of the local officers which form of tax shall take effect. The maximum average rate under the first kind of tax is limited to 2 annas per mensem from each householder; or, if a house-tax be preferred, to 5 per cent. on the annual value. The maximum leviable from any one householder is fixed at the monthly pay of a chowkidar of the lowest grade. In 1864 Act III of the Bengal Council, or the District Municipal Improvement Act, was passed, and Act III (B.C.) of 1864. it was afterwards amended by Act VI of 1867. This Act III of 1864 introduced an elaborate system of municipal taxation, and vested the administration of the towns to which it might be extended in a body of Commissioners appointed by the local Government for that purpose. The Municipal Commissioners are selected from the inhabitants of the place, but are not to be less than seven in number. The Commissioner, the Magistrate, and the Executive Engineer and District Superintendent of Police, are additional ex-officio members, but there is no limit to the number of official members who may be nominated to the committee. The Magistrate is ex-officio Chairman. The Commissioners submit to Government annual estimates of expenditure, and furnish annual statements of receipts and outlay. The taxes levied are as follows:(1) An annual rate not exceeding 7 per centum of their annual value on all houses, buildings, and lands,-to be paid by owners in quarterly instalments.

(2) Tax on carriages, horses, and elephants according to a schedule attached to the Act.

(3) Registration fee for carts, hackeries, and wheeled carriages without springs.

(4) License fees on unwholesome trades.

Taxes (2) and (3) are only introduced by special notification of Government Tax (4) is not directly provided for, but the licensing of such trades resting with the Commissioners, they have by their bye-laws imposed a fee in some cases. In one town (Patna) fees are levied for processions.