Administrative System of the Marathas c27.s4.2

c27.s4.2

"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