He Sees The Grain Cut, Threshed, Heaped, And Insists Upon Its Remaining Upon The Threshing-Floor Until His Claim Is Satisfied-The Claim Always Exceeding The Stipulated Tenth.

For wheat, barley, and other grains, arrangements have to be made by the cultivators for transit to the nearest port of embarkation, on terms more or less unfavourable to themselves.

Their cattle are taken away for transport when most required in their own fields, and they have to bear all the expenses of transit, except the expense of the first mile, which is paid by the tithe-farmers. For fruit, vegetables, and other perishable articles, the tithe is commuted in a money payment, respecting which there are usually disputes, determinable by the local Kaimakam or head Government official of each caza. The awards of these officials are always in favour of the tithe-farmers, who are members of the Administrative Councils, or otherwise persons of influence in the cazas comprised in their respective engagements. Later in the year, or about the 15th August, the vineyards are similarly visited by the tithe-farmers or their representatives, and estimates of the produce are made by them and by the cultivators. These estimates always differ, and are the subject of constant disputes, which are referred to the Kaimakam, whose award is generally in favour of the tithe-farmer. As the grape cannot be removed until the claim is settled, the cultivator submits to the exactions of the tithe-farmers rather than risk the deterioration or loss of his stock, and is thus practically mulcted in proportions far exceeding a tenth of the entire produce. The effect of these illegal exactions has been to reduce the cultivation of the grape throughout the island.

But, though keen in their dealings with the peasantry, the tithe- farmers are slow in their own payments to the Government Treasury.

These payments are required, under their bonds, in six monthly instalments from the 1st August; grace is allowed for forty days, and the instalments are required to commence on the 10th September. They are delayed, however, on various pretexts, and reclamations and remissions of revenue are often unjustly obtained through collusion with the local Kaimakams and Malmudirs. Thus, the tithe-farmer makes his bargain with the Government when the crops are ripening, recovers his claim directly they are gathered, indefinitely postpones his own obligations to the Government and often evades them altogether. Although, under his bond, interest is payable on overdue instalments, it is never enforced. An examination of the accounts revealed the existence of considerable arrear claims extending over several years, and for the most part irrecoverable now. Practically, the tithe-farmer's obligations have never been discharged in the year to which they belonged. Of the collections credited in the year 1876-77, nearly one-half was on account of the claims of prior years.

These facts clearly show that the operation of the tithe system has resulted in a loss of revenue to the State. It has impoverished the peasant, involving him in the toils of the money-lender as well as of the tithe-farmer.

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