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 $. M. PA the minimum from Es 00 to Bs. 500. tiffcate Tax was only an enlargement of the license tax. The English this 'tax--this was made to from profits of in the case of an income tax. In short the Cer- community again disapproved time unjustly, because the reach more of trading, on the the license of the larger incomes same principle as tax. All this led to Again this time the Home Authori- ties of the rich English they (i.e., the India Office, in trading did not a certificate declared that license tax or London) took the side classes, and vehemently think it fair to put a tax on certain classes and not on others, who were equally well off. $.  varying Income az.--In order to put a quietus on the agitation against the Certificate Tax the Government of India finally decided to go back to the income tax, but unfortunately, instead of making it a permanent source of revenue or fixing it for a term of years, it was to be levied only for one year. In short the Government reintroduced the income tax in 1869, but this time only at I per cent on all incomes of Rs. 500 and upwards, arising from offices, propery, professions, and trades, including incomes derived from land by landlords and tenants. The M. ilitary Olcers were as usual exempted and no tax was imposed in regard religious and charitable the same to property set aside for purposes. In the middle of ;ear, to avoid a serious deficiency in the estimated revenues, Lord Mayo's Government suddenly increased the rate to 1 per cent. In 1870 a further rise took place, and the tax was now fixed at six pies in the rupee, equivalent to $ per cent. In 1871 he rate fell to 1 per cent,  and the minimum was raised from Rs. 500 to Rs. 750, aud further raised to et Fawcett Committee Ihpo, Vol. HI. p. 829. Report on the Income Tax in Bengal for g. lwoett Committee. t8611-70 and 187t-2. p. 8;I