Administrative System of the Marathas c18.s19: 4. Classification of Lands

Administrative System of the Marathas c18.s19

Language: English

4. Classification of Lands

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In fact, assessment without inspection was impossible. For not only were the lands divided into three classes superior, ordinary and inferior, for revenue purposes, but the condition of irrigation and the nature of the crops had to be taken into consideration at the time of fixing the land tax. Old cultivated lands were taxed at a rate higher than those recently brought under the plough. Thus, the scale of land-tax as well as the manner of payment differed in different parts of the country. We get the following rate for Tarf Haveli Pal¹¹ for the year 1740-41, from a document of the time of Balaji Baji Rao Peshwa.

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∗ P. D., Vol. III, pp. 205-206.

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¹¹ P. D., Vol. III, pp. 202-203.

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(1) Rice lands should be assessed as before at 10 maunds per bigha including the levy on account of Babti but excluding the levies of Hakkdars.

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(2) Lands producing sugar-cane should be assessed at Rs. 5 per bigha as before.

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(3) Vegetable-producing lands should pay Rs. 2 per bigha as before.

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(4) Lands under summer crops should be assessed at Rs. 1-8 per bigha as before.

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During the administration of the same Peshwa in the same year a kaul was granted to the village of Kathapur in Samat Koregaon of Prant Wai fixing the rate of assessment as follows:¹²

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¹² P. D., Vol. III, p. 208.

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| Class of land. | | Maunds. | | Payli per Bigha. |
| Superior | ... | 3¼ | ... | 1 |
| Ordinary | ... | 2½ | ... | 2 |
| Inferior | ... | 1¾ | ... | 1 |

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A third document from the daftar of the same Peshwa (1749-50) shows the difference in the rate of assessment for black and rocky soils, as well as for old cultivated lands and that brought recently under cultivation. The terms of a kaul granted to the village of Pimpalgaon Baswant in Pargana Chandwad were as follows:

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(1) Jirayat land having black soil, already under cultivation should be assessed at Rs. 2 per bigha; land of a rocky description, already under cultivation, should be assessed at Re. 1 per bigha. In regard to land newly brought under cultivation the following rates should be applied:

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| | *Black soil per bigha.* | *Rocky soil per bigha.* |
| | Rs. A. P. | Rs. A. P. |
| 1st year | ... 0 4 0 | ... 0 2 0 |
| 2nd ,, | ... 0 8 0 | ... 0 4 0 |
| 3rd ,, | ... 1 0 0 | ... 0 8 0 |
| 4th ,, | ... 1 8 0 | ... 0 12 0 |
| 5th ,, | ... 2 0 0 | ... 1 0 0 |

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(2) Bagayat lands already under cultivation including lands bearing sugar-cane and other crops should be assessed at Rs. 10 per bigha. Waste lands newly brought under cultivation, and irrigated by canal, should be assessed as under:

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| 1st year | ... | Rs. 5 | ... | per bigha. | |
| 2nd ,, | ... | ,, 6 | ... | ,, | |
| 3rd ,, | ... | ,, 7 | ... | ,, | |
| 4th ,, | ... | ,, 8 | ... | ,, | |
| 5th ,, | ... | ,, 10 | ... | ,, | |

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In the case of the jirayat land turned into bagayat by the sinking of new wells the following assessment should be imposed:

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| 1st year | ... | Re. 1 | ... | per bigha |
| 2nd ,, | ... | Rs. 2 | ... | ,, |
| 3rd ,, | ... | ,, 3 | ... | ,, |
| 4th ,, | ... | ,, 4 | ... | ,, |
| 5th ,, | ... | ,, 5 | ... | ,, |

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Mango trees in bagayat lands should not be separately taxed. Mango trees belonging to Patils and others should, when they begin to bear fruit, be inspected and taxed at the rate of Re. 1 per thousand fruits. Mango trees belonging to the government should be protected, and the proceeds of the fruit thereof be credited to the government.¹⁸ Finally the document wound up with the instruction that only about a tenth part of the village was under cultivation. The remaining portion should be brought under cultivation within five years. This document clearly shows how the Maratha financiers managed to secure for the government a due share of the unearned increment, without however diminishing the cultivator's zeal for further improvement of his farm land. We will quote only one more document to show the difference of rates for different crops. The villages in Taluka Neral held under the Mokasis were assessed at the following rates after the usual pahani in the year 1772-73. (Administration of the first Madhava Rao.)

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¹⁸ Parasnis's translation, P. D., Vol. III, pp. 211-212.

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| | | Rs. | A. | P. | |
| 1st class land | ... | 5 | 0 | 0 | per bigha. |
| 2nd " | ... | 4 | 0 | 0 | " |
| 3rd " | ... | 3 | 0 | 0 | " |
| Rabi lands | ... | 1 | 8 | 0 | " |
| Warkas land | ... | 1 | 8 | 0 | " |
| Hemp lands | ... | 5 | 0 | 0 | " |
| Sugar-cane lands | ... | 5 | 0 | 0 | " |
| Palm trees | ... | 0 | 4 | 0 | for every tree. |
| Cocoanut trees | ... | 0 | 8 | 0 | " |

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"A further addition of half the above rates was levied on account of the Mokasis except on waste land."¹⁴

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¹⁴ P. D., Vol. VII, pp. 5-12.

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It is evident from these documents that payment was made both in kind and cash, probably according to the convenience of the rayats. The rayat was often permitted to commute rent in kind into rent in cash, although it seems that the Peshwa sometimes felt disinclined to encourage such commutation. In 1743-44 Naro Ramchandra, of Jila Mawal, was directed not to commute the land revenue in kind, into a money payment, but the Peshwa's order was by no means absolute.¹⁵ For the officer was not only permitted to use his discretion but was also furnished with a complete price list for his use in granting commutation. The list is interesting as in all probability it gives us the then prevailing market rates, and is therefore quoted below:

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¹⁵ P. D., Vol. III, pp. 222-223.

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| | Rs. | A. | P. |
| Rice per maund ... | 1 | 4 | 0 |
| Nagli per maund ... | 1 | 8 | 0 |
| Wari Sawa per maund ... | 1 | 4 | 0 |
| Til four Paylis, Kaili ... | 1 | 0 | 0 |
| Jawari per Khandi ... | 35 | 0 | 0 |
| Gram " ... | 40 | 0 | 0 |
| Wheat " ... | 40 | 0 | 0 |
| Ghi, two seers by weight ... per rupee. | | | |

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The following year a similar letter was addressed to the officer in charge of Rajpuri, asking him to realise in kind as far as possible the arrears of the preceding year. But in case the rayats did not possess any grain the officer was instructed to allow money payment at the rate of Rs. 15 per khandi.¹⁶ (One payli=4 seers and one khandi=20 maunds.)

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¹⁶ P. D., Vol. III, p. 223.

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It seems that the rayats preferred to pay in cash, and their prayer for such commutation, so far as we can infer from the documents at our disposal, was favourably considered. In the year 1745-46 at the prayer of Sadashiv Lakshman another price list was drawn up for commutation of rent in kind into that in cash for the benefit of the rayats of Prant Mawal who had fallen in arrears.¹⁷ This price list is also quoted here, for a cursory glance at it will show that the price differed from that of the previous list. The arrears of land revenue in kind in Prant Mawal were ordered to be realised in cash at the following rates :

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¹⁷ P. D., Vol. III, p. 224.

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| Rice | ... | Rs. 30 | per Khandi. |
| Nagli ¹⁸ | ... | " 35 | " |
| Sawa wari ¹⁹ | ... | " 30 | " |
| Sesamum | ... | " 70 | " |
| Jowri and Bajri | ... | " 45 | " |
| Kathan (Wheat, grain, etc.) | " 70 | " | |
| Ghi at 2 seers by weight per Rupee. | | | |