270
some individual villagers, the incidence of this tax is al-
most invariably shifted to the consumers, and (ii) that, as
noted above, the excise revenue exceeds land revenue by
Rs. 648-8-3.
Adding Rs. 56 paid by way of income tax to (i) and
(2), the total comes to Rs. 18271-7-9. If all these dues
are regarded as taxes, the taxation per head comes to
Rs. 7-2-2.1
We shall now consider what was received by the peo-
ple from the government during this year. The following
is an estimate of what may be considered to have been
received by the people from the government.
Rs. As. Ps.
(a) Remuneration to the Police Patel . . 15$ 0 0
(1) Salary? of the village accountant . , . 255 0 0
(c) Remuneration^ to the Village Police . . 216 0 0
(d) Total expenses incurred on account of
the Village School, including the salary
of teachers, annual repairing charges
for the school building etc..... 1432 0 0
Total . 2056 0 0
Two remarks are necessary at this stage, (i) Though
there is a government dispensary at Khergam, few people
of Atgam take advantage of it, for the Kaliparaj, as al-
ready noted, do not generally use modern medicines and
the Ujaliparaj either use indigenous medicines or consult
doctors at Bulsar.
(2) For the sake of computation, we may take that
the cost of the services rendered by superior officer^ who
1 cf. The incidence of taxation in British India was, in 1922 Rs. 6-7-7.
'Financial Development in Modern India,* C. N. Vakil, p. 533.
2 The village accountant is paid.Rs. 30 per mensem but, since he has
- two other villages in his charge whose total assessment is Rs. 3500,
we have divided his salary on the basis of the proportion of assessments
for this village and the other two.
3 In practice the village police who are Dheds have been assigned pieces
of land for which they Have to pay local cess only and not government
assessment. The lossl-thus incurred by government is regarded as a
remuneration to them.