the fact is that in sair two old Semitic forms have coalesced in sound though coming from different
roots, viz. (in Arabic) sair, producing sair, walking, current, and sar, producing sair, 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. Stuarts Minute of Feb. 10, 1790.
At a later period it seems
probable that some confusion arose with the other sense of sair, 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