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LECTURE

VII.

264 PREPARATION FOR THE DECENNIAL SETTLEMENT.

created such distrust in the minds of the people as to render the idea of some definite term more pleasing to them than a dubious perpetuity;" but they, at the same time, directed that the whole arrangement, when completed, should be reported to them, with every necessary document and illustration, to enable them "to form a conclusive and satisfactory opinion, so as to preclude the necessity of further reference, or future change."

In accordance with these directions enquiries were set on foot under orders contained in a letter from the GovernorGeneral in Council to the Board of Revenue, dated 5th February 1787.2 The letter refers to the 39th section of 24 Geo. III, c. 25, as designed to introduce permanent rules upon principles of moderation and justice, according to which the tributes, rents, and services of rajahs, zemindars, polygars, and talookdars might be rendered; and with this view, and in conformity with the orders from home, the Governor-General in Council declares his intention, as soon as sufficient information has been obtained, "to settle a permanent revenue with each zemindar for a long term of years." But he considers that this cannot be done before the next settlement, "particularly as, after the conclusion of such a settlement, it is determined to leave the landholder in the uninterrupted management of his district, without renewing inquiries into the value and produce of his lands." The Board were therefore to keep this object constantly in view; and for that purpose, according to the letter of the 12th April 1786, to "ascertain, as correctly as the nature of the subject will admit, what were the real jurisdictions, rights,

Harington's Analysis, Vol. II, 173, 174, * Colebrooke's Supplement, 346.

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VII.

and privileges of zemindars, talookdars, and jagheerdars LECTURE under the constitution and customs of the Mahomedan or Hindoo government; and what were the tributes, rents, and services which they were bound to render or perform to the sovereign power; and in like manner those from the talookdars to their immediate liege lord, the zemindar; and by what rule or standard they were or ought severally to be regulated."

1194.

It was proposed to form Collectorships throughout the Settlement for country; and when that scheme should be carried into effect, the Governor-General directed that the Collectors should make the settlement for 1194 (1787) for one year, and with the zemindars wherever practicable; exceptions being allowed in case of "incapacity from age, sex, or lunacy, contumacy or notorious profligacy of character;" in which cases, when safe, "a discreet and reputable relation by way of guardian or dewan" was to be preferred to a farmer or Government officer. The letter notices that further regulations would be necessary to protect the ryots as well as the zemindars. It states that the Court of Directors disapprove of “ minute examinations or new local investigations into the actual value of the lands." But a complete account of each zemindary, and of the revenues at the time of the English accession, was directed to be drawn up.'

for the conduct

tors.

The enquiries thus ordered were of a very comprehensive Regulations description, and they were the basis of the Permanent of the CollecSettlement. In the meanwhile annual settlements were continued. The proposed Collectorships were formed, on the 21st March 1787, in accordance with a scheme framed

'Colebrooke's Supplement, 346 to 351.
'Harington's Analysis, Vol. II, 48, 175.
3 Fifth Report, Vol. I, 15.

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LECTURE by the Board of Revenue dated the 13th March.'

VII.

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

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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

II,

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

52.

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

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

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 Reve nue. 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.

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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 à maintenance."s 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

'Colebrooke's Supplement, 487 to 490.

Ib., 266. Fifth Report, Vol. I, 16.

• Colebrooke's Supplement, 269 to 280.

• Art. 15.

5 Art. 16.

6 Ib.
7 Art. 31.

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