Note 461 — Chapter XXV
Reading edition
There was formerly a peculiar system of collecting land revenue prevalent in Tanjore and part of Tinnevelly, called Oolungoo, by which the Government demand was dependent on the current price of grain. A standard grain assessment was fixed on each village, and also a standard rate according to which the grain demand was to be commuted into money; but if prices rose more than 10 per cent. above the standard commutation rate, or fell more than 5 per cent. below it, the Government, and not the cultivator, was to receive the profit and to bear the loss. The advantage of the system was that the Government participated in the benefit of high prices with the cultivator, while the latter was relieved from loss when prices were much depressed.—Mill's India in 1858, p. 119.
This Oolungoo system was introduced into Tanjore in 1825. It was found that the system was fertile in fraud and corruption, especially in connection with the determination of the annual price, and with claims for alleged deficiency of produce. In July, 1859, the Government resolved to abolish the Oolungoo system, and to substitute a fixed money demand, similar to that which prevails in all other districts. By 1860 this change had been completed, both in Tanjore and Tinnevelly.—Principal Measures of Sir Charles Trevelyan's Administration at Madras (Madras, 1860), p. 55.