ADMINISTRATION AND FINANCE OF THE EAST INDIA COMPANY 21
etc.: the other ballootah,* which “comprehended” taxes upon the fees in kind received by the village artisans from the cultivators, and upon their enam (rent free) lands when they hold them. In one instance, the percentage upon bad coins was found to be included under the head Sayer.”
IX. The Judicial Fees were realized in the form of stamps requisite in cases of different amounts in order to defray legal charges; the value of stamps varied with the amount of the suit.
Suits ranging up to Rs. 16 … the stamps amounted to Re. 1
From Rs. 16 to Rs. 32 … Rs. 2
From Rs. 32 to Rs. 64 … Rs. 4
From Rs. 64 to Rs. 150 … Rs. 8
From Rs. 150 to Rs. 300 … Rs. 16
From Rs. 300 to Rs. 800 … Rs. 32
From Rs. 800 to Rs. 1,600 … Rs. 50
From Rs. 1,600 to Rs. 3,000 … Rs. 100
From Rs. 5,000 to Rs. 10,000 … Rs. 250
From Rs. 10,000 to Rs. 25,000 … Rs. 500
From Rs. 25,000 to Rs. 50,000 … Rs. 750
From Rs. 50,000 to Rs. 1,00,000 … Rs. 1,000
From Rs. 1,00,000 and above … Rs. 2,000
Besides this the exhibits filed, summons, answers, replications, rejoinders, supplemental pleadings, the authorization to a lawyer to plead (sanad) are required to be stamped, the stamp only varying according to the status of the court.
X. The Stamp Duties first established in Bengal in 1797 were incumbent on all instruments such as contracts, deeds, conveyances, leases, powers of attorney, policies of insurance, promissory notes, receipts, bail bonds, and legal proceeding generally (bills of exchange under Rs. 25 and receipts under Rs. 50 were being exempted).
In Madras stamp paper was first introduced in 1808, chiefly on legal proceedings: and in 1816 the duties were extended to bonds, deeds, leases, mortgages, bills of exchange and receipts.
In Bombay the tax was first introduced in 1815.
The English mode of distributing stamps was adopted in India.
- In the Ms. the word is typed as ‘balloobeh ’—Ed.