The Book of Akbar 70: Revenue Regulations.
Akbar-náma, of Shaikh Abu-l Fazl (Elliot & Dowson, extracts) 70
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Revenue Regulations.
70.1
[Text, vol. iii. p. 368.] At the beginning of this year, His Majesty directed his attention to an improvement of the administration of his territories, and passed new laws for the management of civil and revenue business. Rájá Todar Mal had, previous to this, been named as wazír ; but the dangers and difficulties of the post, and the opposition to be encountered, made him unwilling to accept the office. But this unambitious man, who was acquainted with all the mysteries of administration, was now elevated to the office of diwán, and in reality to the vakálat. His clear judgment soon set matters to rights. Civil and revenue matters received his especial attention. Careful to keep himself free from all selfish ambition, he devoted himself to the service of the State, and earned an everlasting fame. He devoted his skill and powerful mind to simplify the laws of the State, and he allowed no grasping and intriguing men to obtain any influence over him. He now proposed several new laws calculated to give vigour and glory to the government.
70.2
That the collectors of the khálisa lands and the jágírdárs should realize the mál and jihát (cesses), according to the dastúru-l 'amal; and if by fraud or oppression anything beyond the settled amount should be received from the cultivators, they were to account it an excess of the proper payment, and were to levy a fine upon those who had exacted it, and enter the amount in the monthly accounts. At every harvest they were to carefully guard the rights of the lower classes. These cases of giving and taking were dealt with in two ways; — the complainant received redress, and power was given to punish the offenders. The 'ámils of the khálisa had two subordinates, a kárkun (manager), and a kháss-navís (accountant). These officers had been oppressors, and leaguing with the rich, they had been a great source of evil to the poor. If instead of these two infamous officials, one worthy and honest man should be appointed, the country would prosper, and the people would be contented. It had been discovered that in the khálisa districts, the cultivated lands decreased year by year; but if the lands capable of cultivation were once measured, they would increase year by year in proportion to the powers of the raiyats; and engagements should be made for them according to rule. The raiyats having nominated each other as sureties, were to take the proper writings, and in all questions of arrears were to be treated in a considerate manner.
70.3
For lands which had lain waste four years, they were to receive a deduction of one-half for the first year, for the second year one-quarter, and for the third year they were to pay according to established rule. For lands which had lain untilled for two years they were to receive a deduction of one-fourth for the first year. For uncultivated lands, they were to receive a small allowance of grain, so as to make the lands capable of yielding revenue. When advances were made for the assistance of poor cultivators, engagements were to be taken from men of respectability, and part was to be repaid at the spring harvest, part at the autumnal harvest. By these arrangements, the country would in a short period become cultivated, the raiyats would be contented, and the treasury flourishing. When the collectors increased the assessment, back payments were not to be required from small and insignificant estates. Every year a report was to be made to the Emperor by the collectors, so that efficient officers might receive augmentations of their pay, and an increase of their honours and rewards; while those who did not faithfully discharge their duties would incur punishment and fall into disgrace.
70.4
When a portion of cultivated land was fixed upon, some surveyors, in proportion to its extent, were to be appointed. They were first to measure the land, and were then to acquaint themselves with its quality and produce. (The collectors) were to select a central spot for their residence. They were to carry out their duties everywhere diligently, and to inquire into the state of affairs. In seasons when a sufficient quantity of rain fell, and the lands received adequate irrigation, two and a half biswas (in the bigha) were to be left unassessed; in jungles and sandy lands, three biswas were to be left. Weekly accounts of sequestrations, and daily accounts of the collections, were to be sent monthly to the Imperial Exchequer. An Imperial order was issued, that when lands suffered under any visitation of Providence, a description of them was to be drawn up, and a copy of it sent to Court, so that the Emperor might give directions appropriate to the case.
70.5
If the occupants of hill forts, trusting in the security of their fastnesses, should engage in freebooting, the generals, the faujdárs, the feudatories, and the revenue collectors were directed to unite and effect a remedy. They were first to admonish the offenders, and if that proved unavailing, they were to take measures for inflicting chastisement upon them. Their country was to be laid waste, and the land was to be granted to jágírdárs, from whom the revenue officers were to make no demands. If the Imperial troops received any injury, a fine was to be imposed upon the offenders. Whatever was levied from the raiyats was to be paid over to the treasurers, and they were to give receipts to the raiyats. The collectors were to remit the payments four times a month, and at the end of this time no balance was to be left unrealized from the raiyats. The raiyats were to be so treated that they should be willing to make their payments to the treasury voluntarily. Satisfactory security was to be taken from the disaffected and contumacious; and if the bail was not given, watchmen were to be placed over the crops, and the revenue was to be realized. A descriptive account was to be drawn up of the assessment of each individual, according to his cultivation and labour, and the dates were not to be either postponed or anticipated.
70.6
The patwárí (accountant) of each village was to apportion [the village] name by name, among the various subordinate agents, and the collectors were to send the cash under the seal of the patwárí to the treasurer. They were to be vigilant to prevent oppression, and to treat each individual according to his deserts. The treasurer was to draw up a statement of the mohurs, rupees, and dáms according to the value indicated by their respective names and impressions, and showing the value of the old coinages in the new royal coins, so that the collectors and sarráfs might be able to ascertain the respective values of old and new coins. The Lál-i Jalálí of full weight and perfect touch was of the value of 400 dáms. The (four-cornered) rupee was worth forty dáms. The ordinary (dastúrí) ashrafí and the Akbar-sháhí rupee, which had become deteriorated in use, were to be taken at the following rates. If the ashrafí was only two birinj (grains of rice) deficient, it was to be deemed of full value, and to be received as equal to 360 dáms. If it was deficient from three birinj to one surkh, it was to be reckoned at 355 dáms; if deficient from a surkh to a surkh and a half, at 350 dáms. The rupee not more than one surkh deficient was to be considered of full value, and worth 39 dáms. If deficient one and a half to two surkhs, it was worth 38 dáms. The Lahl-i Jalálí of proper touch and just weight; the Jalála rupee not more than from one and a half to two surkhs deficient;
70.7
old rupees of the Akbar-sháhí coinage which might not be deficient more than from three birinj to one surkh; were to be received at the treasury. Those of greater deficiency were to be tested separately by the cashier, the particulars of them were to be entered by the accountants in their day-books, and accounts of them were to be sent every day to the Government record office. The jágírdárs, treasurers, and sarráfs (money-changers) were to act upon the above-mentioned rules. The officers of the khálisa and the jágírdárs were to make proper reports about the well-conducted and the ill-conducted, the obedient and the refractory people in their jurisdictions, so that they might get their deserts, and that the tranquillity of the country might be secured. Instead of the former expenses (kharch), the amount having been settled at one dám for each bígha of cultivated land, it was hoped that, upon this principle, 24 dáms might be the estimated sum to be allowed for each cultivator.