source. The tenants in each Djong contribute ten days' labour per head for the ploughing or harvesting of the State lands. This service is called the las-tal, or "labour-tax."
There is in Tibet no fixed rate of duties on merchandise, nor is there a regular import duty. Rich merchants who come from foreign countries are required to pay annually a tax of fifty srang to Government; large traders are charged twenty-five srang, and small traders three srang. Shopkeepers and pedlars pay five sho (114 rupee) annually, and itinerant Khamba hawkers who carry their own loads are charged half a tanka per quarter both in U and Tsang.
For crossing large bridges the charge is from one kha (one anna) to one tanka per head for a man, and a karma (two annas) to a sho (four annas) for ponies. For pasturing cattle on public lands there is a charge of from three to five sho yearly for every head. Besides these, there is a capitation tax of from two to three srang (712 rupees) on people owning no land but only homesteads. The revenue-collectors (Khraldupa) and their servants get conveyance, ponies, and yaks at every stage free of charge, and the villagers are bound to furnish them in addition with attendants, water, fuel, and lodgings. The revenue-collectors may accept for their own use all the khatag, butter, tea, and silver coin which the misser may see fit to offer them. They are also authorized, when on tour, to kill one out of every hundred sheep belonging to the misser for their own consumption.[1] In all other matters they are guided by the usages and laws of the country. No Government official, revenue officer, or Djongpon may oppress the poorest misser. If one of these peasants fails to pay his taxes in money, he may offer the equivalent in tea, butter, or blankets; but live stock, except when nothing else is available, are not to be accepted. The property in cattle belonging to the Lhasa Government exceeds 1,000,000 head. There is a superintendent of this Government stock, who, at the end of every year, submits an account of the live animals and the number died or killed during the year. In order to satisfy the authorities, he is required to produce the entire dried carcasses of the dead animals with their tails and horns. These superintendents are appointed annually, and as a consequence they take every opportunity of making their fortune at the expense of the State before the expiration of their term of service.
- ↑ This seems impossible, in view of the large flocks owned by most of the people One in a thousand would already be a heavy tax.—(W. R.)
