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seen that iu Hindoo times the pergunnah or bisi was the Lkcturk

smallest official fiscal division,consistingof a number of grams

or villages, afterwards called mouzahs. This division was

administered by a chowdhry assisted by a military force

under a separate command. It is not easy to discover

whether there were any or what divisions above these; or

whether in Hindoo times, when the country was divided

into smaller states than in the days of the Mahomedan

Emperors, these officers were directly responsible to the

rajah. But in Mahomedan times there came to be a much

more elaborate division. In the first place all the revenue- Khaisa and

jageer lands, paying land, or land assessed for revenue, was divided into

two classes, the khaisa lands paying revenue into the

khaisa shereefa or royal treasury itself;1 and the jageer

lands, the revenue of which was assigned, and was either

remitted to the holder of the land, or paid under the orders

of the authorities to military commanders and others for

their support2 The khaisa lands were the most central Khaisa lands.

and the richest;' the jageer lands being the less cultivated

and less manageable portions of the country, border territory

and other tracts in which probably the revenue could be

less easily collected through the ordinary civil officers. The Jageer lands.

jageer lands, called also paibakee* as assessed by Todar

Mull, comprised as much as two-fifths of the whole.5 The

necessity for this mode of collecting revenue tended to

diminish as the Mahomedan rule became more firmly

settled, while its disadvantages must have been great in the

■ Fifth Report, Vol. II, 166, 167.

■ lb. Vol. I, 103.

» Harington's Analysis, Vol. ILT, 415. Fifth Report, Vol. II, 166.
'Harington's Analysis, Vol. III, 415.
* Fifth Report, Vol. II, 236.


Lkctuke eyes of a government jealous of independent authority. — We consequently find Jaffier Khan reducing this proportion to one-fourth.1 The division into khalsa and jageer lands is said to have been derived from the Hindoos;2 but in truth it arose from the necessities of the case, and was therefore, in one form or another, adopted in many countries. For instance the same division is said to have prevailed in Persia;3 and if the Mahomedans found it existing in India, it is probably another instance of the similarity of the land system they brought with them to that which they found existing. The khalsa lands furnished the revenue from which such of the expenses of government as were paid direct were defrayed. As I have said troops were supported and other establishments provided for by jageers or assignments of revenue of a particular district. HavMy lands. The khalsa lands included the havilly or household lands, the revenue of which was especially appropriated to the expenses of the Court and the chief officers of State.4 These havilly lands were generally near the principal place of the district or in the neighbourhood of the capital; and were usually, at least in the Northern Circars, not included in zemindaries, but held khas as it is called ;s that is, the revenue was collected from the cultivators by the direct agency of officers of the Government without the intervention of the zemindars. In fact with respect to those lands, over which the State would naturally have a greater control, the collectors of revenue still remained mere officials.

1 Fifth Report, Vol. I, 237.
'Orissa, Vol. II, 222.

3 Patton's Asiatic Monarchies, 64.

4 Fifth Report, Vol. II, 10, 158, 166.
• lb., Vol. II, 10, 11.


Again, the whole country was divided into fifteen Soubahs Lkcturk in Akbar's time,1 and the Soubah of Bengal was divided — into circars or sircars; the circars into pergunnahs; and the e ou a 1pergunnahs into turfs, kismuts, and villages or mouzahs.2 A division similar to that of the circar existed in Orissa in Hindoo times under the name of dandput: it included a The circar. large number of pergunnahs; but this division became obsolete there under Mahomedan rule.5 In -later times, The chuckiah. under Jaffier Khan, the Soubah was divided into thirteen chucklahs, each containing more than one circar, of which latter there were then 32* The larger division superseded the smaller, and the chuckiah became the next division below the Soubah.5

Three periods are spoken of with respect to the divi- Three stage*

r r r of fiscal

sions adopted for fiscal purposes. In Todar Mull's time division. (1582 A.D.) there were 19 circars and 682 pergunnahs. In 1658 at the end of Shah Jehan's reign there were 34 circars and 1350 pergunnahs, including some portions of the country not included in Todar Mull's scheme; and in the time of Mahomed Shah and JaflBer Khan (1722) there were 13 chucklahs and 1660 pergunnahs.6 It was upon the footing of this last arrangement that the assul toomar jumma, as it came down to British times, was based; which, although derived from the assessment of Todar Mull, was considerably modified before it reached the ultimate form in which it survived so long as the standard of revenue.7

1 Ayeen Akbery, Vol. II, 3, 4.

• Fifth Report, Vol. I, 173.

* Orissa, Vol. II, 216.

'Fifth Report, Vol. 1,19, 389.

5 Ib., Vol. I, 236.

« lb., Vol. I, 236, 389.

7 Ib., Vol. I, 236.

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The khalsa lands were subdivided into zemindaries, which were settled for with the zemindars.1 Jageer lands are spoken of also as being parts of zemindaries, and as thus paying malikana to the zemindar; but this was probably true only of those jageers which consisted of assignments of the revenue of lands which had once been khalsa lands, or of lands as to which the zemindars had already acquired the right to collect the revenue. Those jageers which consisted of assignments of the whole revenue, or of the land with the revenue, of districts imperfectly subdued or previously under tribute, and which had therefore probably never paid revenue into the treasury either with or without the intervention of a zemindar, would most likely not come within the jurisdiction of any zemindar; except when the jageerdar might choose to collect his revenue through the agency of zemindars, or in cases in which zemindars had grown up in the jageer in course of time. But the khalsa lands were necessarily divided into zemindaries, when the mode of collection through those officers became general. And a zemindary was sometimes found to include portions of several chucklahs, just as the ryot's lands came to be split up amongst several zemindaries. Thus the zemindary of Rajshahy was scattered over eight chucklahs. It was customary, however, to settle for the whole zemindary in the chucklah in which its head or sudder station was situated.2 The village (gaong, deh, gram or mouzah) was in theory the ultimate unit for fiscal purposes; except at those periods when the State, desiring to supplant all intermediate interests, endeavoured to deal with the ryots direct. Several of these villages formed

1 Fifth Report, Vol. I, 237.
• Ib., Vol. I, 389.


a turf (or turriff) or dhee; and several of these were in- Lr^ure

in. eluded in a pergunnah. Each of these divisions, as well as —

the zemindary, had a separate zemindar's cutcherry which A cotcherry

was both office and court; the head office of the zemindary eacu division

J of the zemin

being called the sudder cutcherry. In these cutcherries d*ry-
all the zemindary records were kept and the zemindary
affairs managed.1 The jumma, or total revenue payable,
was also, in the zemindary accounts, distributed according
to these divisions of the zemindary under the heads of
dheehatee jumma and pergunnatee jumma; being the reve-
nue derived by the zemindar from the dhee and pergunnah
respectively.' The zemindar's jumma which he paid to
the superior revenue authorities for transmission to the
treasury was called the sudder (or head) jumma, to dis-
tinguish it from the mofussil (or branch) jumma paid by
the subdivisions of the zemindary.* Attached to each of
these subdivisions was a regular establishment, and the
whole formed a complete organisation which was theoreti-
cally of the most centralised kind; at least until the
growing power of the zemindars induced them to strive
after and obtain an almost independent position.

Above the zemindar was the fiscal organisation maintained Fiscal organisation above by the State. The circar of the Mahomedan times in another the zemindar.

form, but perhaps on a smaller scale, corresponded, as before

mentioned, to the dandputs of some parts of the country.3

The pergunnah was in Hindoo times administered

1 Fifth Report, Vol. I, 132; Vol. II, 12, 158. Harington's Analysis, Vol. II, 68, 69, 70. Evidence of Lient.-Col. Sykes before the Select Committee of the House of Commons (1832), 2173.

• Harington's Analysis, Vol. II, 69, 70.

1 Orissa, Vol. II, 216.

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