When I entered the province in 1855 anyone who desired to have a given tract of forest land for coffee planting sent an application to the Government for it. An inquiry was then made, and, if no objection existed to the land being made over to the intending settler, or applicant, a puttah or grant, free of any charge for the land or any fee even in connection with the grant, was made out in Kanarese, which mentioned the name of the land and the boundaries of it, and stated that the land was to be planted with coffee within three years' time, and that, if not so planted, it was liable to be resumed by the State. No survey was made of the land, nor was it of any importance to estimate the acreage, there being no land tax, but in its place a tax of 1 rupee per cwt. of clean coffee produced, which was only liable to be demanded when the coffee was exported from the country, and not before. This system may seem to many to have been an objectionable one, and, from one point of view, no doubt it was, because the more highly the planter cultivated, the more highly he paid on each acre of his holding, but, on the other hand, the system enabled the planter to start with a very small capital, as he paid nothing for his land, nor a single shilling to the State till he had produced his crop. For starting and stimulating the industry the system certainly had its merits; but after the industry had obtained a firm footing, it was evidently of advantage to institute a taxational system of a different character, and, after much discussion and correspondence on the subject, the existing forms of tenure were finally decided on, and the "Mysore Coffee Land Rules" were formally notified to the public in March, 1885. There are two forms of grant--Form A, with an assessment of one rupee and a half an acre, which rate is fixed permanently, and Form B, at one rupee per acre, with liability to revision at the end of each period of thirty years. The assessment for local purposes stands now at 1 anna an acre (1-1/2d. at 2s. exchange), and that is the only taxation we have. There is not, and never has been, an income-tax in Mysore, nor is it at all probable that there ever will be, as the finances are in a flourishing condition, and the revenues under several important heads are improving, as may be seen on referring to the chapter on the general history of the province. Those who desire further and more detailed information regarding the rules in question, may be referred to the notification of March 24th, 1855, and I may mention that they are given in full in the "Mysore and Coorg Directory."[51]