The Cambridge History of India, Vol. IV: The Mughul Period v4.c22.33

v4.c22.33

In the early years of Akbar’s reign the revenue was assessed by measurement, and the demand made on the peasants was based on a schedule of assessment rates which had been prepared under Sher Shāh: as has been said above, it is uncertain whether Sher Shāh used one schedule or several, but under Akbar there is no doubt that only one was employed. From the outset the demand was made in cash, the produce due under the schedule being valued at prices fixed by order of the emperor. These arrangements could not be made to work satisfactorily: nor is it possible that they could have worked for long. Just at first, the prices fixed for valuing the produce were uniform for the whole empire, and were apparently based on those which ruled in the vicinity of the court. In the tenth year of the reign varying local prices were substituted for the uniform scale previously used; but this measure, though obviously an improvement, did not suffice to remove the difficulties, and three years later the use of Sher Shāh’s schedule was abandoned so far as the reserved areas were concerned, though seasonal cash-rates continued to be calculated from it, presumably for the use of assignees. For the reserved areas a more summary procedure was introduced, which is not explained in detail; probably it was assessment through the headmen, though it is possible that in some cases farms were given.