108 DR. BABASAHEB AMBEDKAR : WRITINGS AND SPEECHES
grants..... By adopting the plan..... no change whatever in the system of accounts will be called for; and the only alteration will be, that certain sections of the grants for various purposes, will be provided in a special manner. The only exception to this rule..... is in dealing with a head ‘Miscellaneous’ which..... is rather an incongruous collection of charges. Among these will be retained, for transfer to local management, all those items which would reasonably be termed local..... and the residue..... could easily be classed under some of the other main heads of charge. The most important of the charges which I should propose to transfer is that for ‘Jails’ subordinate to ‘Law and Justice,’ which may... be taken in lump. The charges for ‘ Registration ‘and’ Tulubana’ also under ‘Law and Justice’ follow. These are met from special fees credited under the head of ‘Law and Justice’. To set off against these charges, a transfer of the revenue under ‘Law and Justice’ is also proposed... Under ‘Education’ the ‘Miscellaneous’ charges are proposed to be transferred to the corresponding transfer of the revenue credited under ‘Education’. Next follows the whole of the charges under ‘Medical Services’ except the fixed ‘Medical Establishments and Chemical Examiners’. The entire charge under ‘Stationery and Printing’ is also taken. Under ‘Police’ the charges met by contributions from local sources are transferred, including the Railway Police. Against this is set off the receipts under ‘Police’. ‘Besides the above it is proposed to transfer a portion of the charges, for the collection of the Land Revenue and of the Income Tax and License Tax, which... I have assumed as likely to be levied in future. It has been necessary to assign a sum sufficient to cover the general charges which would be transferred and the propriety of transferring a corresponding portion of the cost of collection seems apparent. Under the designation of charges of collection of the Land Revenue were not included the cost of the Revenue Survey or Settlement as they were exceptional and variable, though the charges under ‘Allowances to Village Officers’ were included.
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“The first and principal transfer of revenue will be a portion of the Land Revenue, which I propose to fix at 1 / 16 th or one anna in