The only land-customs now collected are those on goods passing into the district from the French Settlement of Yanam. These are levied at two stations (chowkis) established at Nilapalli and Injaram, on the east and west frontiers of the Yanam Settlement. The tariff of rates in force is the same as that for sea-borne imports from foreign countries. The only articles which are ever charged an export duty in this Presidency are paddy and rice; and by an arrangement entered into many years ago the export of these to Yanam, in quantities sufficient for the consumption of its inhabitants, is permitted free of duty.
There is only one considerable port in the district, that of Cocanada, and there a regular sea-customs etablishment is maintained. Coringa is also open to foreign trade, but the business done is very small. The sea-customs work is supervised by the ordinary establishment of the Salt, Abkári and Customs department. The small sub-ports of Uppáda and Bendamúrlanka are open only to coasting trade.
The Income-tax Act does not apply to the Agency tracts. Figures for the rest of the district will be found in the separate Appendix to this volume. The incidence of the tax per head of the population in the present district in the triennium ending 1904-05 was as high as one anna six pies, against 10½ pies in the mufassal districts as a whole. Madura and the exceptional case of the Nilgiris were the only areas in which the figure was higher. Of the various taluks, the incidence was highest in Tuni, Cocanada and Rajahmundry, and lowest in Pithápuram and Rámachandrapuram. The great wealth of the delta taluks comes from agricultural pursuits, the income from which is not liable to tax, and the incidence in several of these is low.
The revenue from stamps is very large in proportion to the population, the receipts per mille of the inhabitants from judicial stamps being higher in only two other districts and those from non-judicial stamps in only four others. Of the total stamp revenue, by far the largest amount is paid by the Cocanada and Rajahmundry taluks, owing no doubt to the existence of the Judge's and Sub-Judge's courts at their head-quarters. Considerable contributions are also made by Amalápuram and Peddápuram, and, to a less extent, by Rámachandrapuram. In the Agency, the revenue from stamps is exceedingly small, especially in Yellavaram and Chódavaram. The Collector (and, during his absence from head-quarters, the Treasury Deputy Collector) have been empowered to affix impressed labels to documents presented by the public.
