1 DISTRICT BOARDS. 93
2 two annas with a minimum of 20 pies. This will allow for
3 a considerable, though hardly adequate, increase in income.
4 A serious attempt to broaden the basis of taxation has been
5 made in some District Boards. Mazstyat or profession tax-
6 es have been imposed on those who’do not pay land reve-
7 nue. There are great difficulties, however, both in the
8 assessment and collection of this tax. Arboriculture is be-
9 coming a source of income in submohtane districts like
10 Sialkot or Ambala, and to a less degree in Canal Colonies
11 like Lyallpur. It seems, however, unlikely that increased
12 income will make District Boards solvent without drastic
13 economies in expenditure. While expenditure on the im-
14 portant heads of Medical Relief and Communications has
15 increased less than prices have risen, Educational expen-
16 diture has increased fourfold within the last five years.
17 In many districts the supply of schools has outrun the
18 demand, and the increase of schools has not brought a pro-
19 portionate increase of scholars. Economy is therefore
20 possible withont inflicting unnecessary damage. The ab-
21 normal’ expansion of Educational expenditure has absorb-
22 ed funds which were urgently required for Medical Relief
23 and roads. A second difficulty experienced in maintain-
24 ing efficient roads is caused by the greatly increased cost of
25 maintenance. This is due primarily to heavy freight
26 charges and enhanced wages, but in part to the increased
27 wear and tear on the roads, for which heavy motor traffic
28 is responsible.
29 162. In some form or other municipal administration
30 Municipal Admin- has existed in the Punjab ever since annex-
31 train: Hs ation. In its earliest stage committees of
32 townsmen were formed to administer the surplus of the
33 funds raised by cesses or duties for watch and ward
34 purposes. This system worked well, but it lacked the
35 essentials of municipal government, the funds being vested
36 in official trustees. ‘A more regular form of municipal ad-
37 ministration was introduced in Simla and Bhiwani under
38 the Act of 1850 : and in 1862 the head-quarters of districts
39 were formed into regular municipalities, with committees,
40 mostly elected. invested with control over local affairs and
41 power to regulate taxation. In 1864 there were 49 com-
42 mittees, of which 28 had elected members. Hitherto the
43 municipalities had been constituted under the executive
44 authority of Government; but in 1866 doubts arose as to