Administrative System of the Marathas c18.s15.25

c18.s15.25

We may now turn to two more measures generally adopted to restrain the Mamlatdar from misgovernment. The first was the payment of a big advance paid at the time of his appointment to be realised later on from the revenue of the district under his charge. This advance served as a security against misconduct and at the same time relieved the Peshwa of his financial difficulties to a certain extent. Interest was however paid on this *rasad* at a rate varying from 1 to 1½ per cent. per month. The second was the *beheda*. It was an estimate of possible income and expenditure most carefully drawn up by experienced officers in the Peshwa's daftar, and with a knowledge of minute details as yet unsurpassed and unequalled. In his revenue collection the Mamlatdar had to be guided by this annual estimate or beheda and in the case of the Sub-Mamlatdar or Kamavisdar under him—the beheda was drawn up by the Mamlatdar's Mazumdar as we have already seen. But all these cautions could not entirely prevent evil practices in the Peshwa's government; and antast or bribe became a regular and quite an ordinary item in their accounts. Elphinstone remarks that "The sources of their profit were concealment of receipts (especially fees, fines, and other undefined collections), false charges for remissions, false musters, non-payment of pensions, and other frauds in expenditure. The grand source of their profit was an extra assessment above the revenue, which was called Sauder Warrid Puttee. It was levied to pay the expenses of the district not provided for by Government, and naturally afforded a great field for speculation; one of the chief of these expenses was called the Durbar Khurch or Untust. This was originally applied secretly to bribe the ministers and auditors. By degrees, their bribes became established fees, and the account was audited like the rest; but as bribes were still required, another increase of collection took place for this purpose; and as the auditors or accountants did not search minutely into these delicate transactions, the Mamlutdar generally collected much more for himself, than he did for his patrons." The Mamlatdar, however, took good care that the imposts might not fall heavy on the rayats, for it was to his interest that they should be well off and, as Elphinstone, himself points out, the only party that suffered was the government.