Lord Lyveden on Tuesday brought up the question of the
right of the Indian Government to impose a rate for education on pro- perty hold under the Perpetual Settlement. We have discussed the general question of these rates elsewhere, but we may say here we agree with the minority of the tudia House in deprecating any tax in Bengal Proper which falls on laud alone. We hold that while Lord Cornwallis did not pledge the British Govern- ment never to tax the profit of land among other profits, and while, therefore, an income-tax levied on all incomes alike is quite fair, he did pledge us never to increase the special taxation on land. A rate on landed property alone is such an increase, and is therefore a breach of faith. It is most nufortunate that it should be so, but, as we conceive, nothing short of a vote of the landlords can release us from the contract. The question is one of extreme complication, but there can be no doubt that scores of millions have been invested in Bengal on the faith of a belief that taxation on the land would never be increased.
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