the fact is that in sa’ir two old Semitic forms have coalesced in sound though coming from different roots, viz. (in Arabic) sair, producing sa’ir, ‘walking, current,’ and sa’r, producing sa’ir, ‘remainder,’ the latter being a form of the same word that we have in the Biblical Shear-jashub, ‘the remnant shall remain’ (Isaiah, vii. 3). And we conceive that the true sense of the Indian term was ‘current or customary charges’; an idea that lies at the root of sundry terms of the same kind in various languages, including our own Customs, as well as the dustoory which is so familiar in India. This interpretation is aptly illustrated by the quotation below from Mr. Stuart’s Minute of Feb. 10, 1790.

At a later period it seems probable that some confusion arose with the other sense of sa’ir, leading to its use, more or less, for ‘et ceteras,’ and accounting for what we have indicated above as erroneous explanations of the word.

I find, however, that the Index and Glossary to the Regulations, ed. 1832 (vol. iii.), defines: “Sayer. What moves. Variable imports, distinct from land-rent or revenue, consisting of customs, tolls, licenses, duties on merchandise, and other articles of personal moveable property; as well as mixed duties, and taxes on houses shops, bazars, &c.” This of course throws some doubt on the rationale of the Arabic name as suggested above.

In a despatch of April 10, 1771, to Bengal, the Court of Directors drew attention to the private Bazar charges, as “a great detriment to the public collections, and a burthen and oppression to the inhabitants”; enjoining that no Buzars or Gunges should be kept up but such as particularly belonged to the Government. And in such the duties were to be rated in such manner as the respective positions and prosperity of the different districts would admit.

In consequence of these instructions it was ordered in 1773 that “all duties coming under the description of sayer Chelluntah (H. chalanta, ‘in transit’), and Rah-darry (radaree) … and other oppressive impositions on the foreign as well as the internal trade of the country” should be abolished; and, to prevent all pretext of injustice, proportional deductions of rent were conceded to the zemindars in the annual collections. Nevertheless the exactions went on much as before, in defiance of this and repeated orders. And in 1786 the Board of Revenue issued a proclamation declaring that any person levying such duties should be subject to corporal punishment, and that the zemindar in whose zemindarry such an offence might be committed, should forfeit his lands.

Still the evil practices went on till 1790, when Lord Cornwallis took up the matter with intelligence and determination. In the preceding year he had abolished all radaree duties in Behar and Benares, but the abuses in Bengal Proper seem to have been more swarming and persistent. On June 11, 1790, orders were issued resuming the collection of all duties indicated into the hands of Government; but this was followed after a few weeks (July 28) by an order abolishing them altogether, with some exceptions, which will be presently alluded to. This double step is explained by the Governor-General in a Minute dated July 18: “When I first proposed the resumption of the Sayer from the Landholders, it appeared to me advisable to continue the former collection (the unauthorised articles excepted) for the current year, in order that by the necessary accounts [we might have the means] for making a fair adjustment of the compensation, and at the same time acquire sufficient knowledge of the collections to enable us to enter upon the regulation of them from the commencement of the ensuing year.… The collections appear to be so numerous, and of so intricate a nature, as to preclude the possibility of regulating them all; and as the establishment of new rates for such articles as it might be thought advisable to continue would require much consideration, … I recommend that, instead of continuing the collection … for the current year … all the existing articles of Sayer collection (with the exception of the Abkarry (Abcarree) …) be immediately abolished; and that the Collectors be directed to withdraw their officers from the Gunges, Bazars and Hauts,” compensation being duly made. The Board of Revenue could then consider on what few articles of luxury in general consumption it might be proper to reimpose a tax.

The Order of July 28 abolished “all duties, taxes, and collections coming under the denomination of Sayer (with the exception of the Government and Calcutta Customs, the duties levied on pilgrims at Gya, and other places of pilgrimage,—the Abkarry … which is to be collected on account of the Government … the collections made in the Gunges, Bazars and Hauts situated within the limits of Calcutta, and such collections as are confirmed to the land-holders and the holders of Gunges &c. by the published Resolutions of June 11, 1790, namely, rent paid for the use of land (and the like) … or for orchards, pasture-ground, or fisheries sometimes included in the sayer under the denomination of phulkur (Hind. phalkar, from phal, ‘fruit’), bunkur (from Hind. ban, ‘forest or pasture-ground’), and julkur (Hind. jalkar, from jal, ‘water’).…” These Resolutions are printed with Regn. XXVII. of 1793.

By an order of the Board of Revenue of April 28, 1790, correspondence regarding Sayer was separated from ‘Land Revenue’; and on the 16th idem the Abkarry was separately regulated.

The


  By PanEris using Melati.

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