1 € Jol )
2 The‘Amildar has the disposal of the Tuccavee, or money advance,
3 made to assist Ryots in entering upon their cultivation. Owing -how-
4 ever to the generally improved state of the country, this advance is now
5 hardly ever asked for,
6 The Talook remittances are made monthly to the Head Quarters of
7 the Division, and generally on the 25th of each month,
8 The duties of the Superintendent, who is at once Collector, Magistrate
9 . + and Judge, are laborious in-the extreme, and can only
10 ceca’ be carried on by a man of a clear head,.active habits,
11 and great powers of mental and bodily endurance.
12 The Superintendent gerierally proceeds on his Jummabundy circuit as
13 soon after the month of November as -is practicable, that is, as soon. as
14 the Amildars have concluded their settlément of the Talooks.
15 The Puttabs, which had been previously prepared, of each cultivator’s
16 holding, according to the Amildar’s settlements, are then. distributed to
17 the Ryots. The Puttah contains a description of the land held by the
18 Ryot, and the amount of assessment to be paid by him on each different
19 plot of land, as well as any other tax which he may have to pay—this
20 is read over to each man as he is called up, to- receive his Putiah, and
21 he is asked if it is correct. Thus any discrepancy or false entry is
22 instantly brought to notice, and the matter is inquired into, the error is
23 rectified, or the doubts of the Ryot are satisfied on the spot, and in the
24 presence of all the other Ryots of the village.
25 Thus each cultivator not only has an account direct with the Circar,
26 but he is brought face to face with the European Superintendent for the
27 purpose of assuring the latter that his account is correct. In this Put-
28 tah are entered the kists or instalments of the Ryot as they are paid by
29 him.
30 Ordinarily after the Puttahs have been thus distributed by the Super-
31 intendent in person in one year, the Amildars of those Talooks are
32 instructed to distribute them for one or two intervening years, and only
33 such Ryots as have objections to make in regard to the assessment claims
34 against them, or who are applicants for remissions, are invited to asseni-
35 ble at the Superintendent’s circuit camp.
36 This system of distributing the Puttahs is a very salutary One; it
37 brings every tax-payer, however trifling his amount may be, in personal
38 eontact, at stated periods, with the Superintendent ; and as all’ are oblig-
39 ed to be present to receive their Puttahs, an opportunity is thus offered
40 4094418