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In between visits to headmen, Bill counted the houses for house-tax purposes. This is the only tax in the Naga Hills - a contribution of two rupees a year on every house in the Mokokchung subdivision. (The Angamis with their terraced rice fields pay three rupees). Exemption is given to village headmen, to certain Government servants, to village school-teachers, to the aged and crippled and to men who have served more than three years in the army. As the Deputy Commissioner and Sub-Divisional Officer tour around, they continually check the house-lists, examine the exemptions and grant fresh remissions. The headmen collect the tax in their village and bring it in to Kohima and Mokokchung. |
