A History of Agriculture in India v1.c38.s2.2

v1.c38.s2.2

All land was carefully surveyed and classified into the tax-bearing and non-taxable lands. The taxable lands were graded according to their natural fertility and the nature of the crops raised. Immunities in favour of the individuals and institutions were common and carefully recorded. The village was assessed as a whole for the land tax, and the work of collection sometimes involved harsh processes. The right of cultivating the lands of defaulters of revenue was sold by the village assemblies to realize the arrears payable to the State. The people made a common cause in resisting arbitrary and unusual imposts. Revenue was payable in cash or in kind.