184 KATHIAWAR
petty cesses, some of which are taken by the proprietor, while others
are devoted to village expenses.
During the last thirty years considerable improvements have been
introduced into the revenue system. Previously whole subdivisions
were farmed to the highest bidders, who in turn sublet villages or
shares of villages. The farming system has now been almost com-
pletely abandoned, and a scientific revenue survey has been introduced
in nearly all parts of the peninsula.
In Kathiawar the organization of the village community has still
considerable vitality. The prevalence of a system of revenue collection
in kind imposes a special demand on the watchfulness of the headman
and his subordinates. Even the smallest villages have their patel,
havilddr, and pagi, who, like the priest, carpenter, tailor, and scavenger,
are remunerated for their services by payment in kind. Under recent
arrangements, the village police under the Agency thdna circles are
paid in cash and not in kind.
The table given on pages 165-9 shows that in 1903-4 the total
revenue of the Agency was estimated at 194 lakhs, while the tribute
amounted to nearly 11 lakhs, about 9 lakhs payable to the British,
2.9 lakhs to the Gaikwar, and Rs. 92,400 to Junagarh, compared with
1652 lakhs and ii lakhs respectively in 1880. Of the 193 States,
12 pay no tribute, 105 are tributary to the British Government, and
79 to the Gaikwar of Baroda, while 134 pay tribute also to the Nawab
of Junagarh. As the financial accounts of the States, except those
temporarily under management, are never submitted to the Agency,
the revenue entered in the table above referred to must be considered
only approximately correct. A large share of the revenue is never
brought to book in the State accounts, being credited to the private
income of the chief or of the members of his family. Villages are
assigned in maintenance or alienated, and taxes are farmed and their
proceeds carried to some private account. The greater part of the
revenue in every State is derived from the land, the general rule being
to take a fixed share of the crops, supplemented by cash cesses, the
total averaging from one-third to one-half of the crops. The States
which possess a seaboard levy an export duty on all field produce
leaving the State limits by any land route, in order to turn trade to
their own ports. The maritime States not only levy import and export
duties, but have also a monopoly of the manufacture of salt, a branch
of revenue of increasing importance. All jurisdictional States also
retain the monopoly of the sale of opium, and are entitled to two-thirds
of the value of all smuggled opium seized within their territories.
Other items of revenue are house taxes levied on artisans and shop-
keepers, and taxes on labourers, shepherds, &c. Stamp duties and
fees are levied on various judicial processes. Under the authority
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