The Cambridge History of India, Vol. IV: The Mughul Period v4.c22.39

v4.c22.39

With these schedules of rates stated in cash, the process of seasonal assessment was simple. When the crops were showing above ground, measuring parties were sent into the villages to record the areas which had been sown. From these field records the total area sown by each peasant was extracted, crop by crop, care being taken to exclude areas where sowings had failed; the sanctioned assessment rates were then used to calculate the total revenue due from that peasant; and the sums due from each peasant were brought together in an assessment statement for the village, on the basis of which collections were made at harvest, though the rules provided for adjustments required by injury to crops after the assessment had been made.