Collier Municipal Manual for Bengal Bihar and Orissa and Assam

2. The Government of India have considered the proposals -of the Government of Bengal in the light of the remarks offered thereon by the other Local Governments and have decided upon the addition of the following new columns under the major head Public Health and Convenience " the columns of the form being numbered accordingly :- (1) A column headed " Charges on account of Health Officers and Sa [...] Only one form of taxation is allowed under this Act namely a tax according to the circustances and property of the persons to be protected ; and the town fund thereby raised is applicable first to the payment of police and then to the repair of roads or streets to the coservancy or general improvement of the town and to the maitenance of dispensaries and vaccination. [...] The smallness and inelasticity of local revenues the difficulty of devising further forms of taxation the indifference still prevailing in many places towards all forms of public life the continued unwillingness of many Indian gentlemen to submit to the troubles expense and incoveniences of election the unfitness of some of those whom these obstacles do not deter the prevalence of sectari [...] On the recommendation of a strong representative committee and the local Government the Government of India have sanctioned an experiment in the United Provinces which involves (a) the substitution of direct taxation for octroi in the smaller towns and (b) the application to a large number of other towns in which conditions are suitable of the system of a terminal tax or light transit dues on i [...] Subject to the general control of the Goverment of India over the principles to be followed the sanction of the local Government is at present necessary to every proposal for the imposition of taxation.