Farmán i sabtís are issued for three purposes:—
1. For appointments to a Mançab; to the Vakílship; to the post of Sipahsálár (governor of a province and Commander-in-Chief); to the tutorship of the princes; to the rank of Amírulumará (vide p. 240); to a Náhiatí, or districtship; to the post of Vazír, or Finance Minister; to the Bakhshíship, (Pay master and Adjutant General); to the post of a Çadr, or a judge.
2. For appointments to jágírs, without military service;* for taking charge of a newly conquered territory; sometimes….*
3. For conferring Sayúrgháls (vide A´ín 19); for grants on account of daily subsistence allowance; and for grants for beneficent purposes.
When the Ta'líqah has been made out, the Díwán i Jágír (who keeps the Jágír accounts) pays the stipulated grant. If the jágír is given for military services, with the order of bringing horses to the muster, the grant is once more sent to the Bakhshís for inspection, when the following words are written either on the back or the corner of the paper—kháçah, o mardum baráward numáyand; kárgarán i íṉ shughl chihrahnawísí kunand (this is special; the estimate for the salary may be made out. The proper officers are to prepare the descriptive rolls). When the horses are then branded at the time of the muster, the Bakhshígeneral takes the Ta'líqah, keeps it, and hands instead of it a writing specifying the amount of the monthly salary, duly signed and sealed.
This paper, which the Bakhshí grants instead of the Ta'líqah, is called Sarkhaṭ.
The Sarkhaṭs are entered in the daftars of all Sub-Bakhshís, and are distinguished by particular marks. The Díwán then keeps the Sarkhaṭ with himself, prepares an account of the annual and monthly salary due on it, and reports the matter to His Majesty. If His Majesty gives the order to confer a jágír on the person specified in the Sarkhaṭ, the following words are entered on the top of the report: Ta'líqah i tan qalamí numáyand (they are to write out a Ta'líqah i tan (certificate of salary). This order suffices for the clerks; they keep the order, and make out a draft to that effect. The draft is then inspected by the Díwán, who verifies it by writing on it the words sabt numáyand (ordered to be entered). The mark of the Daftar, and the seal of the Díwán, the Bakhshí, and the Accountant the Díwán, are put on the draft in order, when the Imperial grant is written on the outside. The draft thus completed is sent for signature to the Díwán.
The Çáhib i Taujíh, or Military accountant, keeps the former Ta'líqah with himself, writes its details on the Farmán, and seals and signs it. It is then inspected by the Mustaufí, and is signed and sealed by him. Afterwards the Názir and the Bakhshís do so likewise, when it is sealed by the Díwán, his Accountant, and the Vakíl of the State.
If His Majesty's order specifies a cash payment, the farmán is made out in the same manner, but is generally called Barát (cheque). A statement of accounts of the transaction is appended at the bottom of it. After the Názir, the Díwán i Buyútát signs it, and when it has passed through the hands of the Bakhshís and the Díwán, it is sealed and signed by the Khán Sámán. The receipts and expenditure of the Imperial workshops, the deposits and payments of salaries to the workmen (of whom some draw their pay on [military] descriptive rolls, and others according to the services performed by them, as the men engaged in the Imperial elephant and horse stables, and in the waggon department) are all made by baráts. The accountant of each workshop (or stable) writes out annually two baráts, one for the six months from Farwardín (February–March) to Shahríwar, and the other from Mihr (September) to Isfandiyármuz. He writes down the allowances on account of grain, grass, &c., both in shape of cash and stores, and the salaries of the workmen, and signs the statement. The Díwán i Buyútát inspects them, passes the order for payment, enquires into the increase or decrease, if any, and writes on the margin az tahwíl i falání barát nawísand, ‘Let a barát be made out shewing the amount to be deposited with such and such a Mushrif.’ The Mushrif of the workshop or stable then takes it, writes out an order and the receipt, and seals and signs it. In all cash payments, one-fourth is deducted, as another sanad is given for this amount. The Díwán i Buyútát then gives the order to have it entered. The Mushrif does so, signs and seals the barát and the receipt. It then passes through the hands of the Military Accountant, the Názir, the Díwán i Buyútát, the Díwán i Kul, the Khán Sámán, the Mushrif of the Díwán, and the Vakíl, who sign and seal it. In every case the estimate is sent along with it, so that there may be no mistake. When it has been laid before His Majesty, the Mushrif writes out the receipt, which is then in the same manner entered into the several daftars. The mode of payment also is detailed on the back of it, viz. one-fourth is to be paid in gold (ashrafís); one-half in silver (rúpís) and one part in copper (dáms), according to the fixed values of the coins.
The Farmáns in favor of Mançabdárs are made out in the same manner; they are, however, never sent to the officers of the workshops and stables.
In case of Sayúrghals (vide A´ín 19), the farmáns, after having been signed by the Mustaufí, are entered in the daftars of the Díwán i Sa'ádat (vide A´ín 19); they are then signed and sealed by the Çadr, and the Díwán i Kul.
Farmáns are sometimes written in Ṭughrá character; but the two first lines are not made short. Such a Farmán is called a Parwánchah.
Parwánchahs are made out for the stipulated salaries of the Begums and the princes; for the stipends of people under the care of the Díwán i Sa'ádat (vide A´ín 19); the salaries of the Ahadís, Chelahs, and of some officers in the workshops; and for the allowances on account of the food of Bárgír horses (vide p. 139, A´ín 54). The treasurer does not annually demand a new sanad, but pays the allowances on the mere receipt, signed and sealed by the ministers of the State. The Mushrif (accountant) writes out the receipt, which is signed by the recipient, and is then sent to the Díwán for orders. It is then signed by the Mushrif, the Mustaufí, the Názir i Buyútát, the Díwán i Kul, the Khán-Sámán, the Mushrif of the Díwán. In the Parwánchahs given to Ahadís, the signature, seal, and orders of the Ahadíbáshí, or Commander of the Ahadís, are required after those of the Mustaufí, the Díwán, and the Bakhshís, because His Majesty, from motives of kindness, and from a desire to avoid delay, has ordered that these Parwánchahs need not be laid before him.
Nor does His Majesty sign sarkhaṭs, sale and purchase receipts, price-lists, 'arznámchahs (statements of sums forwarded to Court by the collectors of the Imperial domains) qarár námahs (which specify the revenue collections of the collectors on account of the ryots), and the muqásá (statements of account which Tahwíldárs take from the Mustaufí, showing that the sums which they had received as deposits, have been correctly expended).