Description
This comprehensive memorandum by H. J. S. Cotton offers a meticulous examination of Chittagong’s revenue history, tracing the evolution of the region’s fiscal and administrative systems through colonial times. The work documents the intricate mechanisms of revenue collection, land taxation, and economic governance that characterized Chittagong during the British Raj.
Cotton’s scholarly analysis provides valuable insights into how revenue policies shaped the social and economic landscape of the region. The memorandum serves as an essential primary source for historians studying colonial India, particularly those interested in understanding the administrative frameworks that governed important trading centers like Chittagong.
This historical documentation is crucial for researchers examining the economic impact of colonial rule on Bengal and its port cities, offering detailed records of taxation systems, trade regulations, and administrative changes that influenced the region’s development and prosperity.







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