Administrative System of the Marathas c27.s3.28

c27.s3.28

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.