Should be a friend of the agriculturist. Zeal and truthfulness should be his rule of conduct. He should consider himself the representative of the lord paramount and establish himself where every one may have easy access to him without the intervention of a mediator. He should deal with the contumacious and the dishonest by admonition and if this avail not, pro­ceed to chastisement, nor should he be in apprehension of the land falling waste. He should not cease from punishing highway robbers, murderers and evildoers, nor from heavily mulcting them, and so administer that the cry of complaint shall be stilled. He should assist the needy husbandman with advances of money and recover them gradually. And when through the exertions of the village headman the full rental is received, he should allow him half a biswah* on each bíghah, or otherwise reward him according to the measure of his services. He should ascertain the extent of the soil in cultivation and weigh each several portion in the scales of personal observation and be acquainted with its quality. The agricultural value of land varies in different districts and certain soils are adapted to certain crops. He should deal differently, therefore, with each agriculturist and take his case into consideration. He should take into account with discrimination the engagements of former collectors and remedy the procedure of ignorance or dishonesty. He should strive to bring waste lands into cultivation and take heed that what is in cultivation fall not waste. He should stimulate the increase of valuable produce and remit somewhat of the assessment with a view to its augmentation. And if the husbandman cultivate less and urge a plausible excuse, let him not accept it. Should there be no waste land in a village and a husbandman be capable of adding to his cultivation, he should allow him land in some other village. He should be just and provident in his measurements. Let him increase the facilities of the husbandman year by year, and under the pledge of his engagements, take nothing beyond the actual area under tillage. Should some prefer to engage by measurement and others by appraisement of crops, let him forward the contracts with all despatch to the royal presence. Let him not make it a practice of taking only in cash payments but also in kind. This latter is effected in several ways. First, kankút: kan in the Hindi language signifies grạin, and kút, estimate. The whole land is taken either by actual mensuration or by pacing it, and the standing crops estimated in the balance of inspection. The experienced in these matters say that this comes little short of the mark. If any doubt arise, the crops should be cut and estimated in three lots, the good, the middling and the inferior, and the hesitation removed. Often, too, the land taken by appraisement, gives a sufficiently accurate return. Secondly, batái, also called bháoli; the crops are reaped and stacked and divided by agreement in the presence of the parties. But in this case several intelligent inspectors are required, otherwise the evil-minded and false are given to deception. Thirdly, khet batái, when they divide the fields after they are sown. Fourthly, láng batái; after cutting the grain, they form it in heaps and divide it among themselves, and each takes his share home to clean it and turn it to profit. If it be not prejudicial to the husbandman, he may take the value of the land subject to partition of crops. in cash at the market rate. If on this land they sow the best kinds of produce,* in the first year he should remit a fourth of the usual assess­ment. If in the crops charged at special rates, the better produce is found to be larger in quantity than the previous year, but less land cultivated, and the revenue be the same, let him not be provoked or moved to contention. He should always seek to satisfy the owner of the crops. He should not entrust the appraisement to the headman of the village lest it give rise to remissness and incompetence and undue authority be conferred on high-handed oppressors, but he should deal with each husbandman, present his demand, and separately and civilly receive his dues.

He must take security from land surveyors, assessors and other officers of revenue. He should supply the officials engaged in the land measure­ments, for each day on which they are employed, with 16 dáms and 31 sers, and as a monthly ration, on the following scale:

He shall affix a mark to the land surveyed and shall take a bond from the headman that there shall be no concealment regarding the land, and the various crops shall be duly reported. In the process of measurement if any inferior portion of land be observed, he shall at once estimate its quantity, and from day to day take a note of its quality and this voucher he shall deliver to the husbandman. But if this discovery be made after the collec­tion of the revenue, he shall gather information from the neighbours and from unofficial documents and strike an average. In the same way as the kárkun (registrar of collections) sets down the transactions of the assess­ments of special crops, the muḳaddam (chief village revenue officer) and the patwári (land-steward) shall keep their respective accounts. The Collector shall compare these documents and keep them under his seal and give a copy thereof to the clerk. When the assessment of the village is completed, he shall enter it in the abstract of the village accounts, and after verifying it anew, cause its authentication by the kárkun and patwári, and this document he shall forward weekly to the royal presence and never delay it beyond fifteen days. After the despatch of the draft estimates to the imperial court, should any disaster to the crops occur, on ascertaining the exact particulars on the spot, he shall calculate the extent of the loss and record­ing it in writing, transmit it without delay in order that it may be approved or a commissioner despatched. He should collect the revenue in an amicable manner and extend not the hand of demand out of season. He should begin the collection of the spring harvest from the Holi, which is a Hindu festival occurring when the sun is about to pass from Aquarius and is entering or has reached midway in Pisces, and the Autumn harvest from the Dasharah, which is a festival falling when the sun is in the middle or last ten days of Virgo, or the first ten of Libra. Let him see that the treasurer does not demand any special* kind of coin, but take what is of standard weight and proof and receive the equivalent of the deficiency at the value of current coin and record the difference in the voucher. He should stipulate that the husbandman bring his rents himself at definite periods so that the malpractices of low intermediaries may be avoided. When there is a full harvest, he should collect the appropriate revenue and accept no adjournment of payments on future crops. Who­soever does not cultivate land liable to taxation but encloses it for pasturage, the Collector shall take for each buffalo six dáms, and for an ox, three dáms yearly, but for a calf or a buffalo which has not yet calved, he shall make no demand. He shall assign four oxen, two cows and one buffalo to each plough and shall lay no impost on these. Whatever is paid into the treasury, he shall himself examine and count and compare it with the day-ledger of the kárkun. This he shall verify by the signature of the treasurer and placing it in bags under seal, shall deposit it in a strong room and fasten the door thereof with several locks of different construc­tion. He shall keep the key of one himself and leave the others with the treasurer. At the end of the month, he shall take from the writer (bitikchi) the account of the daily receipts and expenditure and forward it to the presence. When two lakhs of dáms are collected, he shall remit them by the hands of trusty agents. He shall carefully instruct the patwári of each village to enter in detail in the memorandum which he gives to the husbandman, the amount he receives from the same; any balances he shall enter under each name in a book and forward it attested by the signatures of the headmen; and these, at the next harvest, he shall recover without distress. He shall carefully inspect the suyúrghál* tenures, sending copies of them to the registry office to be compared. He should ascertain the correctness of the chaknámah,* and resume the share of a deceased grantee or one who is an absentee or actually in service of the state. He should take care that land cultivated by the farmer himself and not by the tenant, as well as resumed lands, should not be suffered to fall waste; the property of the absentee or of him that dies without an heir he should duly keep under ward and report the circumstances. He should see that no capitation-tax be imposed nor interfere with the remission of dues granted by former governments. He shall not make the occasions of journeying, feasting or mourning au opportunity for exactions, and refrain from accepting presents. Whenever a muḳaddam or patwári shall bring money or, advancing to the dais, shall present a dám in obeisance, he shall not accept it. In the same way he shall renounce balkaṭi, which is the practice of taking a small fee from each village when the harvest is ready for reaping. He shall also waive all perquisites on handicrafts, market-booths, police, travelling passports, garden produce, temporary sheds, enclosure, fishing rights, port-dues, butter, oil of sesame, blanketing, leather, wool, and the like malpractices of the avaricious who fear not God. He shall provide for the periodic appointment of one among those best acquainted with the district, to reside at the royal court and furnish it with the minutest particulars. Every month he shall submit a statement of the condition of the people, of the jágírdárs, the neighbouring residents, the submission of the rebellious, the market prices, the current rents of tenements, the state of the destitute poor, of artificers, and all other contingencies. Should there be no kotwál, the Collector must take the duties of that office upon himself.