Administrative System of the Marathas c18.s19.1

c18.s19.1

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.