The Singhalese • Police. as judicious, perhaps, as could have been adopted for this country. The evils attend ing any system of taxation in conformity with the prevailing procedure in the United States are inherent in the people themselves, and are of such a character as to inevitably occasion a good deal of injustice and hardship. In fact the injustice that has prevailed in this country ever since its occupancy, by Euro peans cannot be eradicated in a day. The tax assessors are elected by the popular vote, as it prevails in the Philippines. Sometimes the Board consists of large land-owners, some times of non-land-owners, or those whose holdings are of small extent. In the former
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case the lands of the municipality have been assessed at a ridiculously low figure. Where the assessors possess no lands the assessment has been exorbitant. In one instance the members of the Board assessed their own lands at ten dollars a hectare, and that of the members of the town council at the same rate, all other lands being assessed at sixty to eighty dollars a hectare. Any system in accord with that prevading in any of the States would be a startling innovation to the Filipino. What could be done has been done to establish a system of taxation in con formity with the newly introduced civil gov ernment.
THE SINGHALESE POLICE. Bv ANDREW T. SIBBALD. THE police of Ceylon incorporate men of average, only four of the regular police to very varied nationalities— British, Por each rural station, to look after about a hun tuguese, Dutch, Singhalese, Tamils, and dred square miles of cultivated land, liable members of mixed races. The men are to crop thieving, and that they have to escort smart and soldierly, and may be described as and guard prisoners, to keep order in one or civil police with a semi-military training. two large villages and bazars, and by their The uniform is suitable and becoming, con presence to deter crop thieves, and purchas sisting of a tunic and trousers of dark blue ers of such stolen goods, to take care of sick serge, with waist-belt and boots of deep wayfarers, and to serve the countless sum brown leather and a scarlet forage cap, with monses and warrants that may be issued, it a black top-knot. The men are regularly is evident that they cannot eat the bread of drilled with Snider rifles and with swords; idleness. In the whole force there is not a but, except when on jail-guard, or when single mounted constable. All the work is overlooking convicts or treasure, they only done on foot. In each Province, however, the Govern carry batons. Till within the last few years there were no harbor police, and the work ment Agent has a body of untrained and un which those men now do fell on the regular paid village police which doubtless lightens the toil of the regular police. . .Some idea of force. The development of Colombo Har the miscellaneous work which falls on the po bor has necessitated the appointment of a harbor inspector, with two whale-boats and lice department might be gathered from a single detail of its office work. About 70,about sixteen men specially told off for this ooo documents are annually received and work. The police are now scattered over the despatched from Kandy and Colombo, the country in ninety-four different detachments; two chief offices. At those two stations the and, when we consider that there are, on an
