"Imagine the revenue leviable through the agency of one hundred thousand revenue officers, collected or remitted at their discretion, according to the occupant's means of paying, whether from the produce of his land or his separate property; and in order to encourage every man to act as a spy on his neighbour, and report his means of paying, that he may eventually save himself from extra demand, imagine all the cultivators of a village liable at all times to a separate demand in order to make up for the failure of one or more individuals of the parish. Imagine collectors to every county, acting under the orders of a board, on the avowed principle of destroying all competition for labour by a general equalization of assessment, seizing and sending back runaways to each other. And, lastly, imagine the collector the sole magistrate or justice of the peace of the county, through the medium and instrumentality of whom alone any criminal complaint of personal grievance suffered by the subject can reach the superior courts. Imagine, at the same time, every subordinate officer employed in the collection of the land revenue to be a police officer, vested with the power to fine, confine, put in the stocks, and flog any inhabitant within his range, on any charge, without oath of the accuser, or sworn recorded evidence of the case."[65] Any improvement in cultivation produced an immediate increase of taxation, so that any exertion on the part of the cultivator would benefit the Company, and not himself. One-half of the gross produce [66] may be assumed to have been the average annual rent, although, in many cases it greatly exceeded that proportion. The Madras Revenue Board, May 17th, 1817, stated that the "conversion of the government share of the produce (of lands) is in some districts, as high as 60 or 70 per cent. of the whole."[67] It might be supposed that, having taken so large a share of the gross produce, the cultivator would be permitted to exist on the remainder, but such is not the case. Mr. Rickards gives [68] a list of sixty other taxes, invented by the sovereigns, or their agents, many of which he states to exist at the present day. Those who have any other mode of employing either capital or labour, in addition to the cultivation of their patches of land, as is very frequently the case, are subject to the following taxes, the principle of which is described as _excellent_ by one of the collectors, December 1st, 1812:--