THE earliest balance sheet of the district is for 1870-71. Exclusive of £30,037 (Rs. 3,00,370), the adjustment on account of alienated lands, the total transactions entered in the district balance sheet for 1881-82 amounted under receipts to £301,575 (Rs. 30,15,750) against £270,950 (Rs. 27,09,500) in 1870-71 and under charges to £308,199 (Rs. 30,81,990). against
£286,060 (Rs. 28,60,600).[Of the territorial changes made in the district between 1870 and 1882, Malsiras with a land revenue of about £15,320 (Rs.
1,53,200) was transferred to Sholapur in 1875-76.] Leaving aside departmental miscellaneous receipts and payments in return for services rendered, such as post and telegraph receipts, the revenue for the year 1881-82 under the heads Imperial, provincial, local, and municipal, came to £167,854 (Rs. 16,78,540) [This total includes the following items: £121,080 land revenue, excise, assessed,' taxes, and forest; £8627 stamps, justice, and registration; £1313 education and; police; and £36,834 local and municipal fluids; total £167,854.] or on the 1881 population of 582,487 an individual share of
5s. 4d. (Rs. 2⅔). During the twelve years between 1870 and 1881 the following changes have taken place under the chief heads of receipts and charges.
Land Revenue receipts which form 68.03 per cent of the whole
revenue of the district, have risen from £90.153 (Rs. 9,01,530) in 1870-71 to £106,059 (Rs. 10,60,590). in 1881-82 and charges from £17,030 (Rs. 1,70,300) to £17,168 (Rs. 1,71,680).[ Yearly land revenue collections are given above, p. 365.]
Excise receipts, chiefly owing to better supervision, have increased
from £6060 (Rs. 60,600) to £13,500 (Rs. 1,35,000). In 1881-82 the charges amounted to £852 (Rs. 8520), Of seventy shops eight are licensed to sell Europe and other foreign imported liquor, twenty-seven to sell country spirit, twelve to sell toddy, and twenty-three to sell intoxicating drugs. The European and foreign liquor is brought from Bombay. At the Sholapur central distillery built in 1878 at a cost of £2125 (Rs. 21,250), the farmer under Government supervision makes spirit from mahuda or flowers of the Bassia latifolia and supplies it to all district shops. In 1882-83, from this distillery 43,743 gallons of spirits were issued, 24,151 gallons being of 25° under proof that is under London proof, and 19,592 gallons of 50° under proofs. [The alcoholic strength of liquor is denoted by degrees over or under the standard of London proof which is taken as 100 degrees. Thus 25° U. P. that is under proof! is equivalent to 75 degrees of strength, 50°
U. P. is equivalent to 50 degrees of strength; and 25° O. Poor over proof, is equivalent to 125 decrees of strength.] On each gallon of 25° under proof the farmer pays a still-head duty of 5s. (Rs.2½) and sells at any price up to 9s. (Rs. 4½) a gallon. From the 1 st of August 1884 this still-head duty will be increased to 6s. (Rs. 3), the selling price remaining the same as before; and spirit of 60° instead of 50° under proof will be issued,
paying a still-head duty of 3s. 1½d. (Rs. 1 9/16) a gallon and being saleable at 5s. (Rs. 2½) a gallon. Toddy is chiefly drawn locally from brab and date trees, brab trees being tapped on paying a yearly tax of 6s. (Rs. 3) a tree and date trees of 2s. (Re. 1). In 1882-83 about 6000 trees were locally tapped against 7800 in 1881-82. Under special permission the farmers also import toddy from the Nizam's territory. Of the intoxicating drugs the chief are bhang or drinking hemp, gonja or smoking hemp, mdjum that is spices- mixed with bhang boiled in clarified butter, and bhoja that is an intoxicating liquid made by boiling in water bhdng, old jvari,gulvel or Menispermum glabrum, and kachola or Curcuma zedoaria.
Law and Justice receipts, chiefly fines, have fallen from £1114 (Rs.11,140) to £679 (Rs, 6790) and charges owing to an increase in the pay of the officers and staff have risen from £7577 (Rs. 75,770) to £10,003 (Rs. 1,00,030).
The following table shows, exclusive of the tax on official salaries,
the amount realized from assessed taxes levied between 1870-71
and 1881-82. Owing to the variety of the rates and incidence it is difficult to make any satisfactory comparison of the results. No tax was levied between 1873-74 and 1877-78:
Post receipts have risen from £2226 (Rs. 22,260) to £7705 (Rs. 77,050) and charges from £1443 (Rs. 14,430) to £8192 (Rs. 81,920). The receipts and charges shown in the 1881-82 balance sheet, besides letters books and parcels, include money received and paid under the money order system.
Medical receipts have been almost none, and charges have fallen from £1893 (Rs. 18,930) to £908 (Rs. 9080).
Jail receipts have fallen from £714 (Rs. 7140) to £441 (Rs. 4410)
and charges have risen from £1050 (Rs. 10,500) to £4030 (Rs. 40,300).
Transfer receipts have risen from £123,588 (Rs. 12,35,880) to
£145,714 (Rs. 14,57,140) and transfer charges from £173,418 (Rs. 17,34,180) to £205,871 (Rs. 20,58,710). The increase under receipts is due to receipts on account of local funds and cash remittances from other districts. The increase under charges is due to charges on account of the local funds and to a large surplus balance remitted to other treasuries.
In the following balance sheet the figures shown in black type on both sides under 1881-82 are book adjustments. On the receipt side the item of £30,037 (Rs. 3,00,370) represents the additional revenue the district would yield had none of its lands been alienated. On the debit side the item of £6607 (Rs. 66,070) under land revenue and £1246 (Rs. 12,460) under police are the rentals of lands granted for service to village headmen and watchmen. The item of £22,184 (Rs. 2,21,840) shown under allowances and assignments, represents the rental of lands granted to hereditary officers whose services have been dispensed with and of religious and charitable land-grants. Cash allowances to village and district officers who render service are treated as actual charges and debited to land revenue:
District local funds which since 1863 have been collected to promote rural education and supply roads, wells, drains, rest-houses. village offices or chavdis and other useful works amounted in 1881-82 to £12.163 (Rs. 1,21,630) and the expenditure to £11,181 (Rs. 1,11,810). The local fund revenue is derived from three sources, a special cess of one-sixteenth in addition to the land tax, the proceeds of certain subordinate local funds, and certain miscellaneous items. The special land cess, of which two-thirds are set apart as a road fund and the rest as a school fund, in 1881-82 yielded a revenue of £7690 (Rs. 76,900). The subordinate funds, including a toll fund, a ferry fund, a cattle pound fund, and a school fee fund, yielded £2680 (Rs. 26,800). Government and private contributions amounted to £1760 (Rs. 17,600) and miscellaneous receipts, including sand and quarry fees, to £33 (Rs. 330). In 1881-82 this revenue was administered by district and sub-divisional committees partly of official and partly of private members. The district committee consists of the Collector, assistant and deputy collectors, the executive engineer and the educational inspector as official and the proprietor of an alienated village and six landholders as non-official members. The sub-divisional committees consist of an assistant collector, the mamlatdar, a public works officer, and the deputy educational inspector as official and the proprietor of an alienated village and three landholders as non-official members. The sub-divisional committees bring their local requirements to the notice of the district committee which prepares the yearly budget.
For administrative purposes the local funds of the district are divided into two main sections, one set apart for public works and the other for instruction. The receipts and disbursements during the year 1881-82 were:
Two-thirds of Land Cess
One-third of Land Cess
Since 1869-70 the following local fund works have been carried out. To improve communications about 509 miles of road have been made and 1823 miles repaired. To improve the water supply 165 wells and twenty-eight tanks have either been made or repaired. For the comfort of travellers 308 rest-houses have been built or repaired. Besides these works fifty-three cattle pounds and forty-three village offices or chdvdis have been either made or repaired.
In 1881-82 each of the five municipalities at Sholapur, Barsi, Karmala, Pandharpur, and Sangola was administered by a body of commissioners with the Collector as president and the assistant or deputy collector in charge of the sub-division as vice-president. In 1881-82 the district municipal revenue amounted to £24,671 (Its. 2,46,710) of which £14,864 (Its. 1,48,640) were recovered from octroi dues, £299 (Its. 2990) from tolls and wheel taxes, £5978 (Rs. 59,780) from assessed taxes, and £3530 (Rs, 35,300) from other sources.
The following statement gives for each municipality the receipts, charges, and incidence of taxation during the year ending 31st March 1882: