TWENTY-SEVENTH YEAR OF THE REIGN.
Revenue Regulations.

[Text, vol. iii. p. 368.] At the beginning of this year, His Majesty directed his attention to an improvement of the administration of his territories, and passed new laws for the management of civil and revenue business. Rájá Todar Mal had, previous to this, been named as wazír; but the dangers and difficulties of the post, and the opposition to be encountered, made him unwilling to accept the office. But this unambitious man, who was acquainted with all the mysteries of administration, was now elevated to the office of díwán, and in reality to the wakálat. His clear judgment soon set matters to rights. Civil and revenue matters received his especial attention. Careful to keep himself free from all selfish ambition, he devoted himself to the service of the State, and earned an everlasting fame. He devoted his skill and powerful mind to simplify the laws of the State, and he allowed no grasping and intriguing men to obtain any influence over him. He now proposed several new laws calculated to give vigour and glory to the government.

That the collectors of the khálisa lands and the jágírdárs should realize* the mál and jihát (cesses), according to the dastúru-l 'amal; and if by fraud or oppression anything beyond the settled amount should be received from the cultivators, they were to account it an excess of the proper payment, and were to levy a fine upon those who had exacted it, and enter the amount in the monthly accounts. At every harvest they were to carefully guard the rights of the lower classes. These cases of giving and taking were dealt with in two ways;—the com­plainant received redress, and power was given to punish the offenders.

The 'ámils of the khálisa had two subordinates, a kárkun (manager), and a kháss-navís (accountant). These officers had been oppressors, and leaguing with the rich, they had been a great source of evil to the poor. If instead of these two infamous officials, one worthy and honest man should be appointed, the country would prosper, and the people would be contented.

It had been discovered that in the khálisa districts, the culti­vated lands decreased year by year; but if the lands capable of cultivation were once measured, they would increase year by year in proportion to the powers of the raiyats; and engagements should be made for them according to rule. The raiyats having nominated each other as sureties, were to take the proper writings, and in all questions of arrears were to be treated in a considerate manner.

For lands which had lain waste four years, they were to receive a deduction of one-half for the first year, for the second year one-quarter, and for the third year they were to pay ac­cording to established rule. For lands which had lain untilled for two years they were to receive a deduction of one-fourth for the first year. For uncultivated lands, they were to receive a small allowance of grain, so as to make the lands capable of yielding revenue. When advances were made for the assistance of poor cultivators, engagements were to be taken from men of respectability, and part was to be repaid at the spring harvest, part at the autumnal harvest. By these arrangements, the country would in a short period become cultivated, the raiyats would be contented, and the treasury flourishing. When the collectors increased the assessment, back payments were not to be required from small and insignificant estates.

Every year a report was to be made to the Emperor by the collectors, so that efficient officers might receive augmentations of their pay, and an increase of their honours and rewards; while those who did not faithfully discharge their duties would incur punishment and fall into disgrace.

When a portion of cultivated land was fixed upon, some surveyors, in proportion to its extent, were to be appointed. They were first to measure the land, and were then to acquaint themselves with its quality and produce. (The collectors) were to select a central spot for their residence. They were to carry out their duties everywhere diligently, and to inquire into the state of affairs. In seasons when a sufficient quantity of rain fell, and the lands received adequate irrigation, two and a half biswas (in the bígha) were to be left unassessed; in jungles and sandy lands, three biswas were to be left. Weekly accounts of sequestrations, and daily accounts of the collections, were to be sent monthly to the Imperial Exchequer. An Imperial order was issued, that when lands suffered under any visitation of Providence, a description of them was to be drawn up, and a copy of it sent to Court, so that the Emperor might give direc­tions appropriate to the case.