V. they became complicated and heavy, and led to resistance, LECTURE a compromise was effected, and the extra cesses were merged into a rate somewhat enhanced, to which the ryots consented: then as a further increase of value took place, more cesses were super-imposed on the rates, and presently another compromise took place. Sometimes in one way and sometimes in another the rates by mutual compromise and consent were from time to time enhanced, and the pergunnah rates were frequently split up into local rates, special to estates and subdivisions, according to the area of each new compromise. Still the new rates always had and have some local area. They were and are common to the body of the ryots of that locality. When the majority or body of the ryots had consented to an equitable compromise, an enhanced local rate was established; and refractory individuals could be and were raised to that standard." These abwabs were imposed in Bengal chiefly. The Khasnoveesy. first was called khasnoveesy (1711 to 1726), and was imposed by Jaffier Khan on the khalsa lands of Bengal. It had its origin in a fee exacted by the mutseddies (writers) from the zemindars on the renewal of their annual settlements. The amount of this item was Rs. 1,91,095. To this was added Rs. 65,511, the value of 4,6793 gold mohurs sent yearly to Delhi to meet the expense of the usual recoinage on the accession of a new emperor; and to provide for the customary nuzzeranah on the occasion of public festivals. The whole, together with a small addition to the sayer, amounted to 2 per cent. on the original revenue.3 1 B. L. R., Sup. Vol., 256. 2 Land Tenure by a Civilian, 44; see details 51 to 54. Fifth Report, Vol. I, 276. LECTURE Jaffier Khan also imposed several temporary abwabs to the amount of about fifteen lacs; some of which-nuzzeranah Jaffer Khan's for instance-became permanent under his successor, and abwabs. Nuzzerana mocurrery. Zer mathoot. were included in the abwabs attributed to him. In all, Jaffier Khan's abwabs amounted to twenty-two per cent. of the jumma.1 Sujah Khan his son, who administered Bengal from 1726 to 1739, imposed or made permanent four abwabs: 1. Nuzzeranah mocurrery, to the extent of 6 per cent. on the khalsa jumma. This amounted to Rs. 6,48,040, and was ostensibly claimed to enable the Soubahdar to send a suitable present to Delhi at the two principal yearly festivals of the Mahomedans, as well as on other occasions of ceremony. Such presents were similar to those given by the jageerdars. In reality the presents thus provided for and made by the Soubahdar acted as a bribe to those about the Court, whose connivance the Soubahdar required in his misappropriations of the ordinary revenue. 2. Zer mathoot to the extent of 1 per cent. on the khalsa jumma and amounting to Rs. 1,52,786. It included four items:-(a.) Nuzzer-pooneah, being in lieu of the presents exacted by the officers of the Exchequer from the zemindars upon the conclusion of the annual settlements. This was similar to one of the component parts of the khasnoveesy, and was now claimed a second time. Probably, a revival of such exactions by the Government officers had shown the Government that the zemindars could bear still further pressure. (b.) Bhay-khelat, in order to meet the expense of providing the robes usually presented by the Soubahdar to the zemindars at the time of settlement as marks of investiture. (c.) Pooshtabundy, to defray the cost of embanking the river near the Lal Baug, and the killah of Moorshedabad. (d.) Russoom-nezarut, instead of a commission formerly paid by the zemindar to the nazir jemmadar, or head peon, on the treasure brought from the mofussil. This was ten annas in the thousand rupees.* LECTURE khaneh. 3. Mathoot feel-khaneh, a tax chiefly levied from Mathoot feelthe interior districts to pay for feeding the elephants of the nazim and dewan at Moorshedabad: it amounted to Rs. 3,22,631. upon 4. Foujdarry, an increased assessment by way of abwab Foujdarry. the imperfectly-settled districts which were chiefly under the jurisdiction of foujdars and tannahdars (or military governors supported by jageers,) and not of zemindars. This abwab also included a duty on cattle brought to Moorshedabad for sale, and a tax for the support of small garrisons in various parts of the Soubah.o The whole of Sujah Khan's abwabs amounted to about onefifth of the assul jumma: this included those of Jaffier Khan's temporary abwabs which were made permanent by his successor. We have seen that Sujah Khan also adopted a new assessment framed by Jaffier Khan upon the basis of the zemindary divisions introduced by him. The increased assessment upon the zemindars during these two periods is said by Mr. Shore to be thirty-three per cent., while that upon the ryots was fifty per cent. The next in succession to Sujah Khan as ruler of Bengal, 3 'Fifth Report, Vol. I, 278. * Ib., 279. 3 Ib., 280. * Ib., 108. LECTURE Chout Ahuk. Nuzzeranah Aliverdy Khan, who administered the province from 1740 to 1755, imposed three abwabs : 1. The Chout Mahratta or Mahratta fourth. This was imposed to supply the loss of revenue from the cession of Orissa to the Mahrattas, which was made in place of tribute. The Mahrattas claimed one-fourth of the revenue in imitation of the claim of the Mogul sovereign to the rebba, or one-fourth of the produce, and succeeded in levying this tribute. And Mahomed Shah having recognised this claim, the greater part of Orissa was ultimately ceded to the Mahrattas in liquidation of it as far as Bengal was concerned: the Soubahdar imposing on the rest of his jurisdiction the present abwab, as a substitute for tribute before collected by the Mahrattas and to indemnify the State for the loss of the revenue of Orissa. Its amount was Rs. 15,31,817.1 2. Ahuk, an abwab levied on some interior districts, ostensibly for the purpose of bringing lime and chunam from Sylhet to the killah of Moorshedabad. This abwab also included kimut kheshtgour, for the cost of dismantling the city of Gour, the former capital, and of bringing thence a particular kind of enamelled brick." 3. Nuzzeranah Munsoorgunge, an abwab levied from the larger zemindaries in the interior under the following circumstances. Aliverdi's grandson, Suraj-ul-Dowlah, had built for himself a pleasure-house which he invited Alverdi to visit; during his visit Suraj-ul-Dowlah contrived to lock him up in the new house, and threatened to keep him there unless the chief zemindars present would 'Fifth Report, Vol. I, 282 to 289; Vol. II, 163. ransom him. This probably collusive contrivance resulted in the chief zemindars agreeing to the abwab above-named. The house was named from this occurrence Munsoorgunge, or the store-house of the victor: the privilege of establishing a gunge, granary, or market having been voluntarily conferred by Aliverdy on Suraj-ul-Dowlah. The increase of assessment during Aliverdi's time amounted to Rs. 22,25,554:2 nevertheless, the actual receipts fell off during his time to the extent of ten lacs of rupees.3 LECTURE abwabs. The next important abwab was that imposed by Cossim Cossim Ali's Ali, who governed Bengal from 1760 to 1763; and who seems to have been considered specially oppressive in his exactions. He endeavoured, it is said, not only to secure for the State nearly all the ryots then paid, but even attempted to take away from the ryots the bare subsistence which had hitherto been left to them. He employed agents to ascertain the exactions and sources of emolument of the zemindars and officers of the revenue, and at once demanded an increase of revenue to the amount of Rs. 74,81,340; but it does not appear that he ever succeeded in realising this increased sum. Indeed, as we have seen, the revenue had already begun to decrease in spite of all exactions. The abwab which Cossim Ali imposed was called the serf sicca Serf sicca half half anna. The zemindars had been allowed to levy an increased assessment at the recoinage in Jaffier Khan's time to make up the loss they suffered thereby. The amount allowed to be levied was about two per cent.; but 1 Fifth Report, Vol. I, 290. 2 Ib., 105. 3 Ib., 291. • Ib., 292, 293. anna. |