The Cambridge History of India, Vol. IV: The Mughul Period v4.c22.20

v4.c22.20

The modern idea that collection of State dues should be made by salaried officials directly from the person liable is not generally applicable to India during the Muslim period. The practice existed, and on occasion was enforced over wide areas by individual administrators; but the general rule was to delegate the work of collection to one class or another of a heterogeneous group, whom it is convenient to describe collectively as Intermediaries, and who in practice frequently decided on the method of assessment to be applied within their charge. The main classes of Intermediaries were Chiefs, Headmen, Farmers, and Assignees.