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Administrative System of the Marathas c27: Book IV

Administrative System of the Marathas c27

Language
English

Contents

Book IV

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EVOLUTION OF THE MARATHA INSTITUTIONS THE MUHAMMADAN CONTRIBUTION

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RAMA VARMA RESEARCH INSTITUTE, TRICHUR, COCHIN STATE.

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REVENUE PRINCIPLES

1. Non-interference of Muhammadan Rulers

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In the preceding book, an attempt has been made to point out the intimate relation between the actual practices of the Maratha Government and the theories laid down by old Hindu political thinkers. It has been fairly established that the Maratha administrative institutions had been evolved from their ancient Hindu prototypes. But the part played by the Muhammadan rulers of India in this interesting evolution was by no means insignificant. For centuries they had governed the land and had given the administration the shape in which the Marathas inherited it from them. The vast kingdom of Vijayanagar had come to an end before the rise of Shivaji, and although the Hindu system of administration still survived in many of the petty Hindu States of the South, it would have been altogether impossible for Shivaji and his successors to revive the old Hindu institutions, had they been quite extinct in the hilly district, that formed the nucleus of the Maratha empire and had once been an integral part of the Bahmani Kingdom. Like the present rulers of the Bombay Presidency the Muhammadan conquerors of the Deccan did not aim at an administrative revolution. They kept the system they found in existence at the time of their conquest practically intact, but made a change here and an addition there to suit their taste and the theories they had inherited from Muslim theologians. When, therefore, the Hindu Padshahi was founded by Shivaji he had to follow in the footsteps of his Musulman predecessors and continue their policy of conservation and reform. So the evolution went on unchecked and people could hardly perceive any change in the main theories and principles of their Government. Maratha Subhedars replaced Muhammadan Subhedars, and the Maratha Chhatrapati occupied the position of the Muhammadan Sultan; but the revenue was still paid in Muhammadan coins, the revenue terms were still Persian, the sanads and instructions issued to Revenue collectors were mere translation of Persian farmans of the Muhammadan rulers.

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We have before us the financial theories of old Hindu law-givers, but the principles laid down by them had been embodied by Muhammadan rulers in their instructions to Revenue officers. The Marathas simply continued the same form, the same terms and almost the same language in their appointment letters. Thus the survival of the old Hindu principles was due to the Muhammadans, and the Marathas in their turn helped the survival of the Muhammadan forms and practices.

2. Abul Fazl on the Duties of a Revenue Collector

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The whole process will be evident from a comparison of a Persian farman and a Marathi sanad so far as the revenue principles were concerned. We have already seen how the old Hindu political philosophers had advocated concessions for cultivation of waste lands, financial help at the time of distress and humane and considerate treatment of the cultivators. These very principles had been strongly emphasised when Abul Fazl enumerated the duties of an ideal Revenue Collector. "The Collector of the Revenue," says he, "should be a friend of the agriculturist. Zeal and truthfulness should be his rule of conduct * * * He should not cease from punishing highway robbers, murderers and evil-doers, nor from heavily mulcting them, and so administer that the cry of complaint shall be stilled. He should assist the needy husbandman with advances of money and recover them gradually. * * * He should ascertain the extent of the soil in cultivation and weigh each several portion in the scales of personal observation and be acquainted with its quality. The agricultural value of land varies in different districts and certain soils are adapted to certain crops. He should deal differently, therefore, with each agriculturist and take his case into consideration. He should take into account with discrimination the engagements of former collectors and remedy the procedure of ignorance or dishonesty. He should strive to bring waste lands into cultivation and take heed that what is in cultivation fall not waste. He should stimulate the increase of valuable produce and remit somewhat of the assessment with a view to its augmentation. * * * He should be just and provident in his measurements. Let him increase the facilities of the husbandman year by year, and under the pledge of his engagements, take nothing beyond the actual area under tillage."¹ Abul Fazl also recommends the employment of able and honest inspectors and surveyors to help the Revenue Collector in the work of assessment.²

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¹ Aini-Akbari, Jarrett, Vol, II, pp. 43, 44.

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² Ibid, p. 45.

3. Farmans and Sanads

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These were the principles that the Muhammadan Emperors endeavoured to enforce; they were never tired of repeating them in every farman they issued to their Revenue officers. Two such farmans have been translated by Prof. Jadunath Sarkar in his *Studies in Mughal India*a and though the documents are very lengthy, their intrinsic interest and value will fully justify the quotation of some extracts from them. After the usual preamble, it is laid down—"That officers of the present and future and *'amils* of the Empire of Hindusthan from end to end, should collect the revenue and other [dues] from the *mahals* in the proportion and manner fixed in the luminous Law and shining orthodox Faith, and [according to] whatever has been meant and sanctioned in this gracious mandate in pursuance of the correct and trustworthy Traditions,—

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And they should not demand new orders every year, and should consider delay and transgression as the cause of their disgrace in this world and the next.

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*First.*—They should practise benevolence to the cultivators, inquire into their condition, and exert themselves judiciously and tactfully, so that [the cultivators] may joyfully and heartily try to increase the cultivation, and every arable tract may be brought under tillage.

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*Second.*—At the beginning of the year inform yourself, as far as possible, about the condition of every ryot, as to whether they are engaged in cultivation or are abstaining from it. If they can cultivate, ply them with inducements and assurances of kindness; and if they desire favour in any matter show them that favour. But if after inquiry it is found that, in spite of their being able to till and having had rainfall, they are abstaining from cultivation, you should urge and threaten them and employ force and beating. Where the revenue is fixed proclaim to the peasants that it will be realised from them whether they cultivate the land or not. If you find that the peasants are unable to procure the implements of tillage, advance to them money from the State in the form of *taqavi* after taking security.

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a Pp. 168-196.

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*Sixth.*—fix such an amount that the ryots may not be ruined.

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*Seventh.*—You may change fixed revenue into share of crop, or *vice versa*, if the ryots desire it: otherwise not.

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*Ninth.*—In lands subject to fixed revenues, if any non-preventable calamity overtakes a sown field, you ought to inquire carefully, and grant remission to the extent of the calamity, as required by the truth and the nature of the case. And in realising revenue in kind from the remnant, see that a net one-half [of the produce] is left to the ryots.

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*Fourteenth.—Concerning lands under fixed revenue:* If a man builds a house on his land he should pay rent as fixed before; and the same thing if he plants on the land trees without fruits. If he turns an arable land, on which revenue was assessed, for cultivation into a garden, and plants fruit trees on the whole tract without leaving any open spaces [fit for cultivation], take Rs. 2 3/8, which is the highest revenue for gardens, although the trees are not yet bearing fruit. But in the case of grape and almond trees, while they do not bear fruit take the customary revenue only, and after they have begun to bear fruit, take Rs. 2 1/4, provided that the produce of one canonical *bigha*, which means 45 x 45 ShahJahani yards, or 60 x 60 canonical yards, amounts to Rs. 5 1/2 or more.

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*Fifteenth.—*If any man turns his land into a cemetery or *serai* in endowment, regard its revenue as remitted.

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*Eighteenth.—*In *muqasema* lands, if any calamity overtakes the crop, remit the revenue to the amount of the injury. And if the calamity happens after reaping the grain or before reaping, gather revenue on the portion that remains safe."

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This *farman* was addressed to Muhammad Hashim, Dewan of Gujrat, in the 11th year of Emperor Aurangzib 'Alamgir. The document is so lengthy that it has not been possible to quote it in full with all the items and the commentaries. The second document translated by Prof. Sarkar was addressed to one Rasikdas. This officer is ordered to make a detailed enquiry about the condition of cultivation in the districts under his charge and the document reads almost like the concluding portion of Annaji Datto's circular letter quoted in Book I. The Emperor orders, "You should inquire into the real circumstances of every village in the *parganahs* under your *diwans* and *amins*, namely, what is the extent of the arable land in it? What proportion of this total is actually under cultivation, and what portion not? What is the amount of the full crop every year? What is the cause of those lands lying uncultivated? Also find out, what was the system of revenue collection in the reign of Akbar under the diwani administration of Tudar Mal? Is the amount of the *sair* cess the same as under the old regulations, or was it increased at His Majesty's accession? How many *mauzas* are cultivated and how many desolate? What is the cause of the desolation? After inquiring into all these matters, exert yourself to bring all arable lands under tillage, by giving correct agreements (*qaul*) and proper promises, and to increase the first-rate crops. Where there are disused wells, try to repair them, and also to dig new ones. And assess their revenue in such a way that the ryots at large may get their dues and the Government revenue may be collected at the right time and no ryot may be oppressed."

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Rasikdas is further enjoined to make local enquiry through his *amils* as to the condition of the cultivation and to take a statistics of cultivators and ploughs, encourage the cultivator to increase the sowing and the extent of cultivation and to improve the quality of the produce, to make the *amils* work hard in order to induce the runaway peasants to return, to gather cultivators from all sides by offering them various inducements and to devise means for the reclamation of waste lands.⁴ The outstanding arrears were to be realised by instalments "according to the condition of the ryots."⁵ The exaction of prohibited *abwabs* was to be checked and prevented.⁶ And finally the papers of the records were to be gathered at the right time.⁷

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⁴ Studies in Mughal India, p. 191.

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⁵ Ibid, p. 192.

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⁶ Ibid, p. 194.

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⁷ Ibid, p. 196.

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The Marathas were no rivals of the Mughals in their literary achievements, and their language did not permit the flowery style and pompous grandiloquence for which Persian literature is famous. It will be therefore futile to expect that the terms of a Marathi appointment letter should in every detail and word for word tally with the revenue regulations quoted above. The Marathi document is terse, succinct and brief and lacks the preamble and the ornate style of a Mughal *farman*, but a close comparison of the two leaves no doubt that the one was inspired by the other so far as the general revenue principles were concerned. In the appointment letter of Lakshman Bhikaji, Mamlatdar of Wan and Dindori, for instance, we find the following instructions laid down for his guidance:

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1. The villages in the above-mentioned Parganas should be surveyed. The lands should be classed as superior, ordinary and inferior and also as jirayat and bagayat, patsthal and motsthal, and their area should be ascertained and the result should be reported to the Amin. The Amin should fix the rates to be charged and the assessment should be made accordingly.

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2. The waste and fallow lands should be brought under cultivation within two or three years from the current year. If you fail to bring waste lands under cultivation, you will lose your appointment.

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3. If any serious disturbance or rebellion takes place, remission of rent will be made according to the custom of the land.

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4. Fadfadmas will be fixed by the Government hereafter and paid accordingly.

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5. Kauls of istawa have been granted to certain villages in these Parganas. You should make an enquiry about them and having ascertained which villages are unprofitable, report the result to the Amin. The Amin will consider the report and make necessary arrangements by which you should be guided.

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6. Full information regarding the Parganas should be furnished to the Amin. He would then lay down the system of Jamabandi according to which collection should be made.¹

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¹ P.D., Vol. III, pp. 289-295.

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Of course we do not come across all the instructions quoted from the farman addressed to Muhammad Hashim. But it should be remembered that while Muhammad Hashim was the Dewan of a province, Lakshman Bhikaji was in charge of a few Parganas only. Similarly the farman addressed to Rasikdas also differs in certain details from that addressed to Muhammad Hashim. But some of the revenue regulations that we miss in Lakshman Bhikaji's sanad will be found in other sanads granted by the Peshwas' Government. Thus reference has already been made in Book II of tagai or taqavi loan mentioned in the Mughal farmans. In the same book mention has also been made of efforts made by the Peshwas' Government to induce runaway peasants to return to their villages and resume the cultivation of their deserted fields. In Book I a quotation has been made from Sabhasad to show how Shivaji also wanted his revenue officers to use conciliation and reassurances in gathering together cultivators from all sides with praiseworthy diligence. And the surveyors and inspectors mentioned by Abul Fazl naturally reminds one of the Maratha Pahanidars. This establishes beyond doubt the close intimacy between the Maratha and the Mughal systems.

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But it will be a mistake to suppose that the Muhammadans simply transmitted the old Hindu system and did not add to it anything of their own. It has not been possible to quote the two documents in full, but it is necessary to mention that in some of the omitted instructions the Emperor Aurangzib makes distinction between tithe-paying and rent-paying lands which is certainly Islamic in origin. This distinction naturally did not find any place in the Maratha system which as we have already noticed (in Book II) recognised the claims of Brahmans to various concessions.

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Item fourteenth of Muhammad Hashim's farman claims our special attention, as it deals with jirayat lands converted into bagayat and also with special concession made for costly plantations which do not yield any immediate profit to the cultivator. The principle, as laid down here, is based on the orthodox Muhammadan theories of finance. Aghnides says that the rates for trees, palms and sugarcane plantations, according to al-Mawardi were ten, eight and six dirhams respectively. "The above taxes," says he, "concerning trees applied only in case they were closely planted in such a way that cultivation of the intervening space was impossible, for isolated trees growing in cultivated fields were exempt from tax for the land was then taxed as a cultivated land." ⁹ This principle the Marathas did not accept *in toto*. They laid special rates for the orchards and sugarcane plantations, while cocoanut palms as well as Undani and jack fruit trees were taxed as individual trees. But no tax was levied until the palms and trees began to pay. Thus in this case the Marathas did not either reject or accept in full the principle of taxing palms and other trees, as enunciated by Muhammadan theologians and introduced in India by Musulman conquerors, but somewhat altered it to suit their purpose.

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⁹ Aghnides, Mohammedan Theories of Finance, p. 379.

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4. *Paymalli Compensation*:

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It was not infrequently that the Marathas accepted the policy or principles, good, bad, or indifferent, as they had been transmitted by their Muhammadan predecessors. One such instance is found in the Maratha custom of compensating aggrieved peasants and villagers for *paymalli* or loss caused by the Peshwas' forces when encamped near a village by treading on the crops in the neighbouring fields. Abdul Hamid Lahori, the author of *Badshah Nama*, tells us that such *paymalli* compensation was paid by Emperor Shah Jahan in the seventh year of his reign. "His Majesty's sense of justice and consideration, for his subjects," says Abdul Hamid, "induced him to order that the *Bakshi* of the *ahadis* with his archers should take charge of one side of the road, and the *Mir-atish* with his matchlock-men should guard the other, so that the growing crops should not be trampled under foot by the followers of the royal train. As, however, damage might be caused *daroghas*, *mushrifs* and *amins* were appointed to examine and report on the extent of the mischief, so that raiyats, and jagirdars under 1000, might be compensated for the individual loss they had sustained." ¹⁰ It may however appear from the language of Abdul Hamid that this compensation was a pure act of kindness and grace on the part of Shah Jahan, and not an obligation. Of course there is no obligation for an autocrat, but it was really a common practice of the Delhi Emperors and was continued by Shah Jahan's successors. Irvine says, "Even in the best time of the monarchy and under the strictest commanders the course of an army was marked by desolation. There were great destruction of growing crops when the army passed through a fairly cultivated country. Compensation under the name of *paemali* "foot treading," was certainly allowed, according to the rules, in the shape of a remission of revenue on the land injured, but this must have been a very incomplete indemnification for the loss of the crop." ¹¹ It was "in the shape of a remission of revenue on the land injured" that the Peshwas' Government paid the *paemali* compensation, and there is reason to believe that in their case too the remission bore but a poor proportion to the loss sustained. It is, therefore, clear that in this instance at least the Marathas meekly followed the Mughal example which so far as the compensation itself was concerned was a laudable one. But the compensation naturally reminds one of the cause of the loss. It was as Irvine informs us the "great destruction of growing crops" by the Mughal forces, which could not be prevented by the strictest commander even in the best days of the monarchy.¹² So the Marathas were not the only offenders. Desolation was caused and growing crops had been destroyed by the Mughal forces too even while passing through the imperial territories in peaceful times, but the Maratha horseman has earned his unenviable notoriety as a plunderer and robber, because perhaps he was more thorough, more quick, more cunning and not because he was more ruthless, or less amenable to discipline than his Mughal brother.

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¹⁰ Elliot and Dowson, Vol. VII, p. 43.

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¹¹ Irvine, Army of the Indian Moghuls, pp. 192-193.

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¹² Manucci writes about the oppression of the Mughal army: "Besides all these inflictions they have other losses, for when the soldiery passes through they plunder every thing they can lay hands on, cattle, food-supplies, grass straw; they destroy houses to get fire wood and on the villagers' heads they load their baggage, and by dint of blows force them to carry it". Manucci, ed, Irvine, Vol. II, p. 452.

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REVENUE POLICY (*concluded*)

1. Classification of Lands

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The Muhammadan theories of revenue had been enunciated by the Arab theologians long before the conquest of India, and the Hindu principles had been laid down by old law-givers like Manu centuries before the birth of the Prophet of Mecca. The growth of these two sets of Revenue theories without and within India had therefore been altogether independent of each other. Yet they sometimes happened to be so similar that their interaction on each other had the same effect as the union of two similar Mendalian gametes. This happened with regard to the principles governing the classification of land in particular. We have already seen how Kautilya and the author of the Shukranitisara recognised the distinction between dry and irrigated land and the method of irrigation as a determining factor in assessment. The Marathas variously classified their land according to fertility, the nature of the crops, and the method of irrigation. This principle of classification was recognised by Musulman theologians also.

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"Al-Mawardi discusses as follows the factors which determine the tax-bearing capacity of land. The person who assesses the *kharaj* on a piece of land should consider the capacity of land, which varies according to three factors, each factor affecting the amount of *kharaj* more or less. One of the factors pertaining to the land itself is the quality of the land by virtue of which the crop grown on it is rich, or the defect which causes the produce to be small. The second factor relates to the kind of crop, since grains and fruits vary in price, some fetching a higher price than the others, and the *kharaj* must therefore be assessed accordingly. The third factor pertains to the method of irrigation, for the crop that has been irrigated with water carried on the back of beasts or raised by a water-wheel, cannot stand the same rate of *kharaj* which could be charged on land watered by running water or rain."¹

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¹ Aghnides, p. 381.

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The Muhammadan rulers in India did not always strictly follow the financial theories of Muhammadan theologians. Thus in Akbar's classification of land we find that more attention was paid to the state of cultivation than to the factors enumerated by Al-Mawardi² although the *polaj* and *porauti* lands were divided into three classes,—good, middling and bad.

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² Jarrett, Ain-i Akbari, Vol. II, p. 63.

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But Akbar permitted special rates for some special crops as Abul Fazl informs us; "The revenue from indigo, poppy, pan, turmeric, pignut (*Trapa biopinosa*), hemp, kachalu (*Arum colocasia*), pumpkin, pinna (*Lawsonia mermis*), cucumbers, badrang (a species of cucumber), the egg plant (*Solanum melongena*), radishes, carrots, karela (*Momordica charantia*), kakura, tendas and muskmelons, not counted as produce, was ordered to be paid in ready money at the rates hereafter mentioned."³ Murshid Quli Khan, during his Dewanship of the Deccan, not only "distinguished arable land from rocky soils and water-courses," but also recognised "the method of irrigation as a determining factor in assessment." "Where the crop depended on rainfall, the State took one half of it. Where agriculture depended on well irrigation the share of the State was one-third in the case of grain, and from ¼ to ⅛ in the case of grape, sugar-cane, anise, plantain, pea-wort, and other special and high priced crops requiring laborious watering and length of culture. Where the field was irrigated from canals (pat) the proportion of the revenue to the crop varied, being sometimes higher and sometimes lower than in lands irrigated from wells."⁴

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³ Jarrett, Ain-i-Akbari, Vol. II, p. 65. ⁴ Jadunath Sarkar, Aurangzib, Vol. I, pp. 192-193.

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In Murshid Quli's system we come across almost all the characteristics of the Maratha practice. The arable land is distinguished from rocky soils and the different methods of irrigation are taken into consideration The Muhammadan system, however, did not in these respects make any new contribution to the evolution of the Maratha system. But a special rate for "special and high priced crops requiring laborious watering and length of culture" was the new feature introduced by the Muhammadans. In fact the Marathas went a step further; they did more for the cultivation of palms, jack trees, and Undani trees than what Murshid did for grapes, sugarcane, anise, plantain and pea-wort, and they continued the Musulman practice with regard to sugar-cane plantations.

2. Principle of Assessment

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Let us turn to the principles of assessment, and in this connection our attention is naturally attracted by the istawa system which prevailed under the early Hindu rulers. This system was not revived by the Marathas, as it was a living practice, a principle familiar both to the rulers and the ruled, when Shivaji founded an independent kingdom. We must therefore look to the Muhammadan historians, and not to the old Sanskrit works on law and polity, for the history of its transmission. It is not possible to supply every link and give a connected story, but it is certain that the principle was well known in Akbar's days and probably in the age of Sher Shah also, for Akbar was indebted for many of his revenue regulations to the great Pathan Emperor. The istawa principle was applied by Akbar in the assessment of *chachar* and *banjar* lands. Abul Fazl writes, with regard to the assessment of *chachar* land, "When either from excessive rain or through an inundation, the land falls out of cultivation the husbandmen are, at first, in considerable distress. In the first year, therefore, but two-fifths of the produce is taken; in the second three-fifths; in the third, four-fifths and in the fifth, the ordinary revenue."⁵ The same writer observes about *banjar* lands, "In *banjar* land for the first year, one or two *sers* are taken from each *bigha*; in the second year, five *sers*; in the third year, a sixth of the produce; in the fourth year, a fourth share together with one *dam*: in other years a third suffices. This varies somewhat during inundations. In all cases the husbandman may pay in money or kind as is most convenient."⁶ Here also the process of evolution is perceptible. While Akbar applied the istawa principle in the assessment of *chachar* (land that has lain fallow for three or four years) and banjar (land uncultivated for five years and more) lands alone, the Marathas applied this principle in the assessment of all classes of lands, good, bad or middling, whether under cultivation or fallow. It should also be noted that the husbandman, under the Peshwa's Government, did pay in money or kind whatever was convenient to him.

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⁵ Jarrett, Ain-i-Akbari, Vol. II, p. 67.

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⁶ Ibid, p. 68.

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3. Payment by Instalment:

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Payment by instalment was also allowed by Muhammadan rulers. In a farman addressed to his officers, Akbar advises them thus, "Let them collect rent from the subjects in an easy manner, in order that all lands may be cultivated and blessed with population. * * * In collecting rent from the cultivators, do so piecemeal, and deviate in no degree from the agreement which has been made."⁷ The Muhammadan theologians also advocated collection of the Jizyah by instalments. "Abu Yusuf maintains that it should be collected by instalments every two months and Muhammad Ibn al-Hasan, every month, in order that the tax may become more onerous for the tax-payers and more beneficial to the Moslems."⁸ Akbar's intention on the contrary was to make the payment more easy. We do not know for certain whether he followed the guidance of Abu Yusuf or Muhammad Ibn al-Hasan in recommending collection by instalment, but it is certain that he acted on far different principles.

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⁷ Bird, Statistical History of Gujrat, p. 394

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⁸ Aghnides, p. 405.

4. The Agency of Collection

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The agency of collection was practically the same under the Muhammadans and the Marathas. The village communities flourished undisturbed and the village headmen were responsible for revenue collection and the village accountant kept the accounts. The account books were sent to the government officials almost in the same manner under both the Governments. "The Patwari," says Abul Fazl, "of each village was to apportion (the village) name by name, among the various subordinate agents, and the collectors were to send the cash under the seal of the Patwari to the treasurer." ⁹ The Muquad-dams were considered so indispensable that Murshid Quli Khan, during his Dewanship in the Deccan, found it necessary to appoint new village headmen where the old family had either died out or migrated to some other place.

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⁹ Elliot and Dowson, Vol. VI, p. 64.

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5. *Remission of Rent:*

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Like the *paymalli* compensation remission of rent in times of famine were also made by Mughal Emperors. They thus set a strong precedent for the Marathas to follow, even though the principle was not new. One case of such remission of rent will suffice here. In 1629 Gujrat and the Deccan were visited by a terrible famine, and Abdul Hamid Lahori tells us that, "Under the directions of the wise and generous Emperor taxes amounting to nearly seventy lacs of rupees were remitted by the revenue officers—a sum amounting to nearly eighty *krors* of *dams*, and amounting to one eleventh part of the whole revenue. When such remissions were made from the exchequer it may be conceived how great were the reductions made by the nobles who held *jagirs* and *mansabs*."¹⁰ Akbar was contented, when a similar calamity overtook Hindusthan, with the distribution of alms as Shaikh Nurul Hakk informs us, "During the year 1004 H. there was a scarcity of rain throughout the whole of Hindustan, and a fearful famine raged continuously for three or four years. The king ordered that alms should be distributed in all the cities, and Nawab Shaikh Farid Bokhari, being ordered to superintend and control their distribution, did all in his power to relieve the general distress of the people. Public tables were spread, and the army was increased in order to afford maintenance to the poor people." 11

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¹⁰ Elliot and Dowson, Vol. VII, p. 25.

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Another commendable example that the Mughal Emperors set before the Marathas was that of granting rent-free land to deserving physicians for rendering their professional service free of charge to the suffering humanity. Muhammadans and Hindus believed alike in astrology and long association and spirit of inborn tolerance had generated in the Hindus that reverence for the mosques and the saints of their Musulman neighbours which devotees of one faith seldom entertain for another. The Sultans of Bijapur and Ahmadnagar therefore granted rent-free lands in *inam* to successful and learned Hindu astrologers while rent-free lands were granted by Shivaji and his successors for the maintenance of mosques and shrines of Muhammadan saints. The Maratha rulers also granted such *inam* to physicians of all faith and nationality for free distribution of medicine. Here, however, they had the example of the Muhammadan rulers before their eyes. In the year 989 of the Hijira a farman was granted to a Parsi physician which runs as follows—"Order,

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Let the revenue collectors and officials and Desais and Qanungos of the township of Navasari be informed that whereas the Parsi Mahr Tabib (physician) is a deserving person and does not possess any other means of subsistence, and whereas he has offered himself as a sacrifice, for the blessed life of His Exalted Majesty (May God perpetuate his dominion), the extent of four Auls of cultivated land and culturable waste, one Aul of cultivated and three Auls of culturable (waste), within the environs of the aforesaid township, has been settled upon him as his wasifah. As soon as they receive intimation of this Parwanah, they should hand over to him the said land after fixing its boundaries and setting it apart, so that having tilled it according to his ability, he may spend the proceeds thereof in (providing) the means of subsistence and devote himself with a tranquil mind to praying for the permanence of His Majesty's powerful Kingdom. Let them know their duty and regard obedience in this matter as a positive obligation and do nothing contrary to the same. Written on the 21st of the sacred month of Muharram 989."¹²

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¹¹ Elliot and Dowson, Vol. VI, p. 193.

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¹² Hodivala, Studies in Parsi History, pp. 172-173.

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It is certain that the Parsi Tabib did not get the inam in question for merely "Praying for the permanence of His Majesty's powerful Kingdom," but for his professional services to the suffering subjects of His Majesty. Any doubt on this point is removed by another document quoted by Professor Hodivala in his *Studies in Parsi History*. "The children of Qiam Tabib beg and request the evidence of all those, who have any knowledge of the matter, to state whether the person aforesaid cures the ailments of the needy poor and distressed of the township of Navasari and whether his means of subsistence depend on fifty Bighas extent of land with trees thereon, in the said township. If any one is cognizant of the fact of the aforesaid Tabib having cured the diseases of the needy and the indigent, let him affix, for God's sake, his testimony below, (for which) he will receive his reward from the Lord and deserve thanks from men."¹³ The request was answered by several Muhammadan gentlemen who attested to the truth of the statement and attached their seal and signature to the paper quoted above. It should be noted that the children of Qiam Tabib were the descendants of Mahr Tabib of the first document and it is clear that they enjoyed the inam in lieu of the service their ancestor and father rendered to the needy and the indigent of their native town. The Peshwas did not open hospitals and charitable dispensaries, they considered their duties performed when they granted some rent-free land in inam to some physician, whether he was a Hindu or a Muhammadan or even a Portuguese did not matter much, who had the public spirit and generosity of treating the poor and the indigent sick free of charge.

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¹³ Hodivala, *Studies in Parsi History*, pp. 186-187.

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6. Kauls :

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Kauls have been referred to in the farmans addressed to Muhammad Hashim and Rasikdas and we have seen in Book II how common this practice was in the Peshwa days. There is reason to believe that the Marathas were indebted to the Mughals for this excellent practice although the theory underlying it was older than the Muhammadan conquest. While engaged in a war against the Portuguese the Mughal officers often tried to induce the frightened peasants to come back to their villages and carry on the cultivation of their deserted fields by granting them kauls. Manucci, who had first-hand knowledge of the Deccan affairs, writes as follows : "As soon as the governor approached the Portuguese villages, the frightened peasants took to flight. Upon noticing this the governor sent for the village headmen and treating them courteously reassured them, and told them that they ought to remain in their villages and go on cultivating their fields as usual. For, so he assured them, no one would interfere with them. He sent them away contented, giving presents to each according to his merits.”¹⁴

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¹⁴ Manucci, ed. Irvine, Vol. II, p. 229.

7. Taxes and Cesses

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If the Mughals had been instrumental in the survival of many good Hindu practices, they were no less responsible for many of the vexatious cesses and dues. This was but natural, human nature being what it is. The Muhammadan rulers, on their assumption of the Government of India, found that many taxes and cesses were levied by its former rulers and they were in no hurry to abolish them. Sometimes the conscience of such orthodox Musulman Emperors as Firuz Shah Tughlak, and Aurangzib was pricked because some of these taxes did not quite conform to the injunctions of the Quran and they abolished them. Benevolent despots like Akbar and Jahangir abolished many extra cesses and abwabs because they were irksome to the trader and cultivator. But these prohibitions had little effect in the distant provinces where the local officers and jagirdars paid but scant respect to the Emperor’s wishes. Only in the big cities and the metropolis could these prohibitions be enforced. but even there it had only a temporary effect. After a few years the vexatious cesses and abwabs were all revived; and the Marathas continued to levy these dues when they became the masters of the land.

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1. Lagnapatti or marriage cess was certainly one of these old dues, levied by Hindu rulers of Vijayanagar and abolished by them in the sixteenth century. We find Lagnapatti and Patdam frequently mentioned in Marathi documents, and the cess survived till the British conquest. The Marathas did not rise to power immediately after the abolition of the marriage cess by the Vijayanagar rulers in the 16th century, but in the meantime the great Akbar continued to levy it in his empire. Abul Fazl informs us, "His Majesty also takes a tax from both parties, to enable them to shew their gratitude. The payment of this tax is looked upon as auspicious. Mancabdars commanding from five to one thousand, pay 10 Muhars, Mancabdars commanding from one thousand to five hundred 4 Muhars, Mancabdars to commanders of forty 1 Muhur, do to commanders of ten 4 R. The latter fee is also paid by rich people. The middle classes pay 1 R. and common people one dam. In demanding this tax, the officers have to pay regard to the circumstances of the father of the bride."¹⁵ During the Peshwa regime the marriage cess was levied at the rate of 8 annas in case of a marriage and 1 Re. when it was a re-marriage.

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¹⁵ Blochmann, Ain-i-Akbari, Vol. I, p. 278.

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2. Among the taxes remitted by Akbar is mentioned *Sardarakhti*¹⁶ a tax on each tree. Jahangir also says, "Thanks to the Almighty God, that no revenue on fruit trees has been taken during my reign; and I gave orders that if any one were to plant a garden in cultivated land he was not to pay any revenue."¹⁷ So it is evident that *sardarakhti* was levied before Jahangir and Akbar, but though abolished by them it was revived later on. In Maratha days the tax was known as *jhadjhadora*.

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¹⁶ Jarrett, *Ain-i-Akbari*, Vol. II, p. 66. Also Thomas, *Revenue Resources of the Moghul Empire*, p. 17.

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¹⁷ Elliot and Dowson, Vol. VI, p. 365.

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3. *Ashva Zakati* is a cess we have mentioned in a previous Book. It is interesting to note that a similar tax is mentioned by Abul Fazl. "From foresight and on account of the large profits of the horse-dealers, His Majesty enforced a tax of three Rupees for every Iraqi Mujammas and Arab, imported from Kabul and Persia; two and a half Rupees for every Turkish and Arabian horse imported from Quandahar, and two for Kabul horses and Indian Arab breed."¹⁸ Manucci also mentions a similar tax.¹⁹ "Most of the horses used by the Mogul come from the regions of Balkh, Bukhara and Kabul. Thence come every year more than one hundred thousand, and on them the King makes a great profit by the duty he imposes. At the crossing of the Indus alone a payment twenty-five per cent. on their value is made."

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¹⁸ Blochmann, *Ain-i-Akbari*, Vol. I, p. 215.

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¹⁹ Manucci, ed. Irvine, Vol. II, p. 371.

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4. There cannot be any doubt that *gau shumari* or a tax on each head of oxen²⁰ abolished by Akbar, was the Mughal prototype of the Maratha Shingshingoti, but it is needless to multiply instances. "Rahdari which was collected on every highway frontier and ferry, and brought in a large sum to the revenue," and Pandari (or Pandharpatti) a ground or house cess, which was paid throughout the Imperial dominions by every tradesman and dealer, from the butcher, the potter and the green-grocer to the draper, jeweller and banker" had both been prohibited by Emperor Aurangzib.²¹ This prohibition however was not quite effective. Khafi Khan tells us, "Although his gracious and beneficent Majesty remitted these taxes, and issued strict orders prohibiting their collection, the avaricious propensities of men prevailed, so that, with the exception of pandari, which, being mostly obtained from the capital and the chief cities, felt the force of the abolition, the royal prohibition had no effect and faujdars and jagirdars in remote places did not withhold their hands from these exactions.” And again, “The rahdari in particular is condemned by righteous and just men as a most vexatious impost, and oppressive to travellers but a large sum is raised by it. In most parts of the Imperial territories the faujdars and jagirdars by force and tyranny, now exact more than ever from the traders and poor necessitous travellers.” ²² So it is no wonder that the Marathas should continue to exact rahdari and taxes analogous to pandari as the Mughals did before them. They had accepted the bad as well as the good points of the administrative system which they found in operation when they wrested the land from their Islamic masters.

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²⁰ Jarrett, Ain-i-Akbari, Vol. II, p. 66.

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²¹ Elliot & Dowson, Vol. VII, p. 247.

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²² Ibid, p. 248.

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It is needless to go into details about every tax and cess. It will suffice here if some of the taxes and cesses levied by Muhammadans and afterwards continued by the Marathas are mentioned.

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1. Beth Begari²³
2. Belekati
3. Telpati
4. Tup
5. Hejib 6. Mohtarfa
8. Ghurpatti
9. Bat Chapai
10. Kotowali
14. Wancharai ²⁵

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²³ Forced labour existed under the Portuguese in a very rigorous form. Even the Brahmans were not exempted from it. See da Cunha, Origin of Bombay, pp. 116-118.

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²⁵ For these see Thomas, Revenue Sources of the Moghal Empire, pp. 5, 16, 17, 18 & 19. Manucci, ed. Irvine, Vol. II, pp. 386 & 387, Elliot & Dowson, Vol. VII, pp. 247 & 248. Bird, Gujarat, pp. 113 & 114. Jarret, Ain, Vol. II, pp. 66 & 67. The Portuguese generally took care to preserve the old revenue customs and usages as far as possible. A Commission with Antonio Francisco Benjamin Pinto as President and Xavier da Cunha, V.A. Ceaser de Mello, Francisco João Jacob Coutinho as members was appointed (2nd May 1867) to report on the practices, usages and customs regarding payment of rents, etc., in the villages of Daman. They submitted their report on the 24th August, 1871. The report has been published in Noticias E Documentos Para A Historia de Damão Antiga Provincia Do Norte by Antonio Francisco Moniz Junior (1900 Bastora). It recounts all the rights, taxes, cesses and privileges enjoyed by the State and the landlords, and we find (p. 168) that jirayet land was recognised for revenue purposes as in Maharashtra (terra alta chamado Jerat) that coconut trees were taxed (p. 169) (pagão por zem cajuris...dez rupias) and that rent varied according to the nature of the crop cultivated. Mention is made of a due called Dan (p. 172), most probably analogous to Dani of our list. Poruma Viga de terra de Undo do producção de Dangue, ou cara com jerat pago-se vinte e dois parās e sem jerat Vinte a titulo de Dan.

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Khafi Khan has mentioned, among other taxes, cesses and abwabs, prohibited by Aurangzib, "the fourth part of debts recovered by the help of Magistrates from creditors." We have seen in Book II, how creditors had to pay a fee amounting to twenty-five per cent. of the money recovered from debtors with state help under the Peshwa regime. Customs, specially when favourable to the powerful, die hard indeed!

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Customs and transit duties were levied in India by her Hindu rulers from very early times. The Muhammadan kings who succeeded them continued the old duties as usual and sometimes added to their incidence. In the early years of the Mughal rule, when Babar laid the foundation of his power at Delhi, "there was a duty levied on the frontier on goods" and "there were transit duties on merchandise transported from one part of the country to another."²⁴ Jahangir prohibited transit duties²⁵ but there cannot be any doubt that they continued to be levied. "Mundy, Thevenot, and Tavernier, who took an interest in such topics, show us a regular system of transit dues in force throughout large portions of the country, and Father Sebastian Manrique tells how the passport granted to him as an ecclesiastic to travel from Lahore to the mouth of the Indus was used by a merchant of his party to evade many demands during the journey."²⁶ Thevenot counted, on the road from Aurangabad to Golkonda, sixteen taxing posts in twenty-three leagues.²⁷ Customs, tolls and transit duties were collected throughout the territories of the Sultan of Golkonda even at the time of the Mughal conquest.²⁸ The Marathas did not cease to impose these time-honoured duties, but in their time the hardship of the merchants and tradesmen were considerably ameliorated as a class of men known as Hundikaris undertook to transport all commodities from one place to another for a single payment.

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²⁴ Erskine, A History of India under the First two Sovereigns of the House of Taimur, Vol. I, p. 530.

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²⁵ Elliot & Dowson, Vol. VII, pp. 290 & 291.

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²⁶ Moreland, India at the Death of Akbar, p. 49.

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²⁷ Ibid, p. 50.

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²⁸ Irvine, Manucci, Vol. II, pp. 387 & 388.

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Customs Duties were during the Peshwa regime farmed out to tax-contractors for a specified sum. Here also the Marathas seem to have followed in the footsteps of the Mughals. Manucci not only mentions tax-contractors, but gives a graphic account of their shameless conduct.²⁹

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²⁹ Manucci, ed. Irvine, Vol. II, p. 175.

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Thus we find that many of the cesses and taxes had been inherited by the Marathas from their ancient Hindu ancestors through the Muhammadans, while for others they were indebted to the Muhammadans alone. The term Zakat they must have borrowed from their Islamic rulers; but their Zakat could hardly be identified with the Poor tax which every follower of the Prophet of Mecca deemed it his bounden duty to pay for the benefit of the poorer and more indigent members of their community. The payment of Zakat formed part of the Islamic faith, technically therefore it could not be levied for the benefit of the State nor was an unbeliever entitled to pay it.³⁰ But it has to be remembered that Zakat was collected from tradesmen too for complete nisabs of articles of trade they possessed, by the ashirs. "The ashirs were collectors stationed by the imam on the public road in order to collect the Zakat of Moslem traders, as well as the tolls imposed on the dhimmi and harbi traders who pass him." It is not difficult to guess how the Zakat which originally formed an obligation on the part of all Muhammadan householders who possessed the taxable amount of property, became a source of income of the Non-Muslim Maratha rulers. The Muhammadans of course brought their theories of finance with them and tried to enforce them as far as possible, and as the payment of Zakat was an obligation on the part of all true believers, they continued to pay them. Gradually the more unscrupulous of the Muslim rulers began to appropriate the Zakat collected by public officers for their own use instead of properly disbursing it according to the injunctions of the Quran. The Hindus also became familiar with its collection by officers on the roadside and whether they were familiar or not with its origin, they began to regard it as a source of revenue like other taxes and cesses. When therefore the Marathas replaced the Muham-madans the term lost its original Quranic sense and acquired a far wider meaning. It was collected from all traders irrespective of their faith, caste and creed, and like some other taxes were farmed out to a contractor. But sometimes as we have seen a Kamavisdar of Zakat was appointed to check the oppression and corrupt practices of the tax-contractors.

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³⁰ For Zakat see Aghnides, Muhammadan Theories of Finance.

8. Standardisation of Price

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Before concluding this chapter on the revenue principles we may take a passing notice of a Hindu practice transmitted to the Marathas by the Muslims. All Maratha rulers from Shivaji to Baji Rao II actively interfered in the manufacturing industries of their land and tried to control the prices of the necessaries of life. This practice is as old as the Artha Shastra of Kautilya. But it must be conceded that the Muslim rulers of India did much to keep it alive. Allauddin Khiliji tried to keep down his military expenses by keeping down the price of all necessaries of life. He did not try to achieve his purpose by a skilful balancing of demand and supply. These principles were perhaps undreamt of in his time in Europe and Asia. But like a true autocrat he arbitrarily fixed the price of all necessary articles of food. Anybody who was detected in demanding a higher rate was severely punished.³¹ But Alla-uddin was not the only prince to aim at a standardisation of prices. In Mughal days it was one of the duties of the Kotwal to supervise the purchase and sale of goods in the market place. Akbar fixed the price of building materials after a careful enquiry to the satisfaction of all as Abul Fazl informs us.³² And the principle of state-controlled price survived till the English introduced the idea of free trade and economic non-interference in India.

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³¹ Briggs' Ferishta, Vol. I, pp. 355-360.

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³² Blochmann, Ain-i-Akbar, Vol. I, pp. 221-223. From papers mentioned in Catalogo does Manuscriptos da Bibliotheca publica Eborense, it appears that the Portuguese Government also deemed it their duty to regulate the price of rice, etc. See p. 360.

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MILITARY ORGANISATION.

1. Mansab and Saranjam

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For their military organisation the Marathas were more directly indebted to the Muham-madans than for their Revenue system. The Revenue principles were mostly Hindu in origin, but the Maratha military regulations were directly inspired by the practice in the Muham-madan armies. After the foundation of the Bahmani kingdom, the Marathas enlisted in large numbers in the Pathan army and during the Nizam and Adil Shahi regime they rose to very great prominence. High ranks and rich jagirs were willingly conferred on competent Maratha generals by their Muslim masters, and it is no wonder that they completely assimilated the military tactics of the Muslim rulers of South India. Having once formed a component part of the Ahmadnagar and Bijapur forces, Shivaji's early followers were naturally familiar with the Muhammadan military organisation. In fact Shivaji often enlisted deserters from his enemy's army. But it should be remembered that the genius of Shivaji warned him against a slavish imitation. While therefore the organisation of Shivaji's forces had been largely influenced by the uncommon genius of their great leader, the Peshwa army in its organisation differed but little from that of their Mughal foes. While Shivaji's generals held their office at the King's good will and got no jagir for maintaining their forces, the Peshwas had, to the detriment of the solidarity of their empire, introduced the military jagir system and granted Saranjams to their generals in imitation of the Mughals. Like the Mughals again they exaggerated the value of cavalry and suffered their infantry to deteriorate. Foreign critics like Tone observes that the Marathas had no infantry worth the name. And by giving preference to foreigners, the Peshwas and their officers deprived their army of that national spirit which formed the strongest characteristic of Shivaji's followers. But while differing in the fundamental principle underlying his military organisation, Shivaji had yet to retain many Muhammadan practices in his army administration. He recognised the distinction between Shiledars and Bargirs as the Peshwas did after him. In his method of enlistment and payment he followed his Muhammadan predecessors. He honoured his men and officers for distinguished services in the battle field almost in the same manner as the Muslim Sultans and Emperors. Even his tactics, which made the Maratha horseman famous in the military annals of India, were not unknown to the Muslim generals. Malik Ambar had employed the same tactics against the Mughal invaders of Ahmadnagar, and the Bijapur officers on more than one occasion had found the same tactics equally useful against their heavily armed and armoured enemies.

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