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LECTURE
VII.

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by the Board of Revenue dated the 13th March.' And on the 8th June 1787 some Regulations were passed for the conduct of the Collectors. These Regulations, after pointing out that the union of the powers of Magistrate and Collector imposes a corresponding responsibility, declare that the Collector ought, in order to the due discharge of his duty, to compile a distinct account of the different pergunnahs under his charge, including "the real and comparative state of the cultivation and population in it, the rates and rules of assessment, an account of the conduct of the farmer or zemindar towards his under-tenants, the number of talookdars, the nature of the produce and peculiar usages in it, and the increase and decrease of the population. The Regulations go on to provide for the separate execution of the duties of Judge or Magistrate and Collector, and for complaints by the ryots against farmers being heard by the Collector. The Regulations then provide for cases of contumacy by zemindars: where zemindars or landholders are proved on oath to have resisted any written process, they are to be called upon to appear, and in default their lands are to be confiscated. Farmers are to be apprehended under similar circumstances. And in case of default by a farmer or zemindar in payment of revenue the Collector may imprison him, and is bound to do so if one-third of the kist of any month is not discharged by the 15th of the ensuing month. In such a case the dewan, peshkar, or

1 Colebrooke's Supplement, 351 to 354. Harington's Analysis, Vol. II, 52.

• Colebrooke's Supplement, 253 to 266. Fifth Report, Vol. I, 15. Harington's Analysis, Vol. II, 53.

• Colebrooke's Supplement, 256, Art. 12.

1 Art. 23.

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LECTURE

VII.

principal servant of the zemindar or farmer is to be appointed to collect the revenue.' No Collector or person in his employ is to hold directly or indirectly any farm of the revenue, or to be concerned in the revenue within his jurisdiction, either as farmer, security, or otherwise; or to lend money to any farmer or person responsible for the revenue. The Collector is to try to ascertain the rules and rates of assessment upon the ryots, and to endeavour to fix upon some mode of regulating them upon general, fair, and ascertained principles. The Regulations notice that, in spite of the orders of Government of 1772 prohibiting exactions, various taxes have since been imposed: these are to be strictly prohibited, and a penalty of double the amount enforced.5 The abolition of the sayer is also to be enforced. No alienations by zemindars or others are to be allowed without express sanction of the Board of Revenue. No European is to hold any farm or be accepted as security for any renter. All future alienations of revenue are to be immediately resumed by the Collector.8 No Collector is to sell the lands of a zemindar or other proprietor for arrears without the express sanction of the Board of Revenue.9 Zemindars conniving at robberies and murders are to be punished, and none of their family to be allowed to succeed.10 Tuccavee is not to be advanced by the Collector without the express sanction of the Board of Revenue." On the 23rd April further Regulations were passed for Regulations of 25th April registering jageers, altumgha, and muddud-mash lands 1787.

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LECTURE
VII.

in Behar. On the 25th April Regulations were passed for the management of the Board of Revenue. These give an appeal from the Collectors to the Board, and thence to the Governor-General in Council. They lay down the same general rule for settlement with the "zemindar, talookdar, or other landholder" as in former Regulations,* with a preference to a respectable relation or principal servant when the landholder is disqualified otherwise than by misconduct: but if no such person can be found, and it therefore becomes necessary to farm the revenue, provision must be made for the "dispossessed landholders by allotting them a proportion of the produce of the lands, where they do not possess neej-joot, comar, or other rentfree land, or lands under-rated, sufficient to furnish a maintenance." In settlements with zemindars, talookdars, and other landholders, their lands are to be deemed sufficient security in general; but in all cases of farm a malzamin or surety is indispensable. The sale of lands by the Board for arrears is only to be allowed under the special sanction of the Governor-General in Council. The Board may authorise a zemindar, &c., to mortgage or sell the whole or part of his land, directing the transaction to be registered by the sudder canoongoe. Such transactions are however to be discouraged, and it must be made clear that they are voluntarily entered into by the proprietor; and

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FURTHER REGULATIONS.

269 the Board is to see that the Government revenue is not endangered.1 The Board may make advances of tuccavee to the renters or cultivators when absolutely necessary, and where the settlement is annual, reporting the matter to the Governor-General in Council. Prohibitions are renewed against money dealings by the Board with revenue payers, against giving farms to Europeans, or accepting them as security, against granting or confirming grants of or allowing succession to either malgoozarry or revenue-free lands. The Board is to resume "all lands alienated from the general assessment since the 8th June 1787." In the Regulations passed on the 8th August 1788, for malconnah (malikana) lands in Behar, it is provided that the settlement is to include such lands, and that zemindars who have not the management of their zemindaries are to have ten per cent. on the net jumma as malikana.5

LECTURE
VII.

1790.

We now come to the year 1790, when the first rules for the Legislation of Decennial Settlement were passed; those for Bengal being dated 10th February 1790.6 In the results of the legislation this year there are two points which may be noticed here, but the rest will be more conveniently considered in dealing with the Regulations more immediately connected with the Decennial and Permanent Settlements. The points referred to are, first, that authority is given to the Collectors on the 29th April to proceed against talookdars and other inferior renters paying revenue to the zemindars,

Art. 41.

2 Art. 43

3 Art. 45.

Art. 52.

" Colebrooke's Supplement, 490, 491.

6 Ib., 285, 308. Fifth Report, Vol. I, 21, 25.

LECTURE
VII.

Summary.

Power of alienation restricted.

in the same manner as is prescribed by the Regulations for proceeding against defaulting renters paying revenue immediately to Government; and second, on the 29th June, it is directed that land in Calcutta, which had always been managed as a zemindary in the hands of the Government, is to be considered as pledged for the revenue, and liable to be sold for arrears in the hands of a purchaser from the defaulter. As we shall see these provisions were afterwards largely developed and applied generally.

I shall now briefly summarise the results of the Regulations and directions during the period we have been considering; and which I have given in some detail, as being absolutely necessary for the due appreciation of the effect of the Regulations we are about to consider, under which the settlement became permanent in favour of the zemindars.

In the first place we see that free alienation was not allowed. If the zemindars had attained to this privilege under the Mahomedan rule, they were deprived of it again until the Permanent Settlement. That under the Mahomedan rule they had a modified power of alienation seems probable. But even this power was at first cut down; and when restored was made subject to the control of the authorities. On the other hand sale for arrears was introduced as an ordinary remedy, in addition to eviction, imprisonment, and attachment of the land and goods. And this remedy was, by the Regulations last noticed, extended to the recovery of arrears from talookdars and under-renters paying revenue to the zemindars; in which categories, however, the ordinary ryots do not seem to be included,

' Colebrooke's Supplement, 492.

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