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There are export duties on tea, coffee, cacao, and cinchona,
levied in order to provide funds for furnishing medical aid
to immigrant estate labourers, and a further small export
duty on tea, levied at the request of the planters to provide
funds for the purpose of furthering an increased consumption
 of Ceylon tea in foreign lands. There is also an export
duty on plumbago and on arrack spirit, on elephants, and on
‘he horns of the sambur and spotted deer. The duties on
plumbago and arrack are imposed for revenue purposes;
that on elephants, which amounts to Rs. 200 per head, is
levied, as well as other precautions taken, for the preservation
of these majestic animals, comparatively large herds of which
still live under strict protection in the jungles of Ceylon.
The export duty on deer horns is levied partly in the interests
of the food supply of the Island and partly in the interests
of sport.
The basis of the law of the maritime districts is the Roman-Dutch
 Law, but there are four other systems of common
law prevailing in Ceylon, viz., the Thesawalamai or customs
&gt;f the Tamil inhabitants of Jaffna, the laws and usages of the
Mohammedans, the Mukkuva law or custom regulating the
succession to intestate property of the Mukkuvas of Batticaloa,
and the Kandyan Law. The Law of England prevails in
respect of partnerships, joint stock companies, banks and
banking, maritime matters, bills of exchange, promissory
notes and cheques, and other commercial matters. The local
statutes are termed Ordinances. All the proceedings in all
the courts, except the village courts or Gansabhawas, are
carried on in English with the aid of interpreters. The
Supreme Court consists of the Chief Justice and three Puisne
Justices, Ithasan original criminal jurisdiction,and decides
both civil and criminal appeals from the lower District
Courts, Courts of Requests, and Police Courts. The Supreme
Court also admits and enrols Advocates and Proctors, who
sorrespond to Barristers and Solicitors in England.
The Attorney-General acts on all occasions as the legal
adviser of the Government and prepares its legislative enactments.
 He also acts as Grand Juror and supervises the
criminal work of the Magistrates. He is assisted in his
various duties by the Solicitor-General and by several Crown
Counsel. The ranks of the legal profession in Ceylon are
almost exclusively filled by natives of the Island, either
Burghers, Sinhalese, or Tamils.
Irrigation.
The irrigation works of the Colony are among the most
remarkable in the world.