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Imperial Gazetteer of India, v. 23, p. 352.

352 THA Y_ TNIYO DISTRICT revenue calculated on the area of cultivation, and it is not known how much of the revenue transmitted to the capital (which amounted in the year before annexation to just over a lakh of rupees) consisted of land tax„ Immediately after the acquisition of the southern portion of the existing District an acre assessment was introduced ; but the scheme did not work satisfactorily and, pending a proper survey, a settlement was offered to the people, under which each man was required to pay for a period of five years the same sum as he had paid in the year previous to settlement, an arrangement which was eagerly accepted. Before r872 there were two such quinquennial settlements of revenue. The rates at this time for rice land were q., 6, 8, and 12 annas and R. r per acre, with a fallow rate of z annas ; and it was not till 1891, long after the Districts farther south had been surveyed and settled, that survey operations were started. The survey was completed in 1892, and comprised most of the rice-producing tracts in the Lower Burma portion of the District. In igoo and igoi this area was settled. Be- fore this settlement the maximum and minimum rates per acre had been, for rice, 8 annas to Rs. 1-8, and for crops of other kinds from 12 annas to Rs. 1-8, while solitary fruit trees were taxed at from 3 to 4 annas each. The rates introduced in 1902 were-on rice lands, 8 annas to Rs. 2-8 per acre; on ya or uplands, R. 1 to RS. 2; on kaind crops, Rs. 2 to Rs. 4 ; on tobacco, RS. 2-8; on gardens, Rs. r--8 to Rs. 3 ; and on solitary fruit trees, 4 annas each. The highest rice rates are levied in the lower valley of the Maton, the lowest in the distant kwins in the upper valley of the Maton and its tributary the Mu. In the unsettled portions the revenue rolls are prepared each year by the headmen, their measurements being checked to a certain extent by the supplementary survey staff. The following table shows, in thousands of rupees, the growth of the revenue since 1880-i :---- 1880-i. I 1890-i. I 19oo-1. 1 1903-4- Land revenue Total revenue 1 ,10 4:65 1,06 1,39 2,36 4,87 5,02 ,~ 6,01 Up to 1901-2 both capitation tax and thathameda were levied in Thayetmyo, the former in the Lower Burma, the latter in the Upper Burma, portion of the District. In 1902-3 capitation tax was levied over the whole District, and the demand was RS. 2,20,000. The District cess fund, administered by the Deputy-Commissioner for the upkeep of local institutions, had an income of Rs. 35,400 in 1903-4, the chief item of expenditure being education (Rs. 6,8oo). THAYEI•MYO TOWN and ALLANMYO with Ywataung are the only muni- cipalities.