for liability to floods, &c. (54). Instance given (55). Necessity to
show consideration in cases of double-tenures as birtias. Subsettled
villages in Oudh (56-57). • Defects in the subsettlement scheme,
and its confiscation of part of the powers of the overlords in the
matter of rent-collection, and in the grant of leases (58-60). In-
creased difficulties of subholders and overlords owing to the action
of the Settlement Department (61-62). Ruinous result of sudden
large enhancements of the land-tax, and necessity for a progressive
rise (63). Unequal distribution of the tax among co-sharers of
village communities (64). Assessment of lands in 'kasbas' or
Mahomedan townlets in Oudh, and description of these Mussulman
settlements (64-66). Our system of assessment unsuitable, tedious,
and in fact a failure (67). Quotation from Mr. Colvin's Memoran-
dum (68-69).

CHAPTER III.

OUR SYSTEM OF COLLECTION OF THE LAND-TAX, AND THE DEFECTS IN

OUR ADMINISTRATION.

Our system of collection harsh and rigid (70). Burdens on land in

Upper India (71). Our unyielding, unelastic mode of realization of

the tax (72). Absence of any real revenue administration, owing to

the want of leisure, and involuntary ignorance of the Collectors

(73). Unsuitableness of our system to the native character (74-75).

Neglect to grant timely relief even in cases of acknowledged need

(76). Instances of harshness, &c., in the collection of revenue

(77-80). Neglect to grant proportionate relief to the tenantry (ib.)

Inequity of a rigid application of the joint responsibility principle,

and changed circumstances of the co-sharers in village communities

under our rule (81-82). Gradual break up of the communities (83).

Alleged extravagance of the landed classes considered (84-85).

Marriage expenses and female infanticide (86). Alleged improvi-

dence of landowners (87-88). Increase in numbers of co-sharers under

our rule, and disastrous effects thereof, with instances (89). Mis-

management of estates by landowners (91). Alleged litigiousness

and quarrelsomeness of landed classes: special causes for this in

Oudh (92-93). Constitution of village communities described; they

favour litigation and quarrels (94-95). Instances of intestine

disputes (96-100). Disputes between landlord and tenant (101).

Effects of usury, and changed positions of money-lender and

borrower under our rule (102-104). Unsuitableness of our rent law,

and expenses of our rent courts; whole cost of litigation for collec-

tion of rents thrown on the landowner as a new item (105-107).

Our law of distraint a virtual confiscation of former powers of

landowners over their subholders (108-109). Changed circumstances

of subholders under our rule (110). Enmity between them and

their overlords owing to our policy in 1856 A.D., and 1858 A.D.

(111).

PART II.

CHAPTER IV.

CHANGES REQUIRED IN OUR SYSTEM OF ASSESSMENT.

Action of Local Governments (112-113). Proposed remedies; necessity

for an assessment on actuals (114). The tax an income-tax, and all

causes which lower the rentals of particular estates should be con-

sidered a high caste tenantry, liability to floods, &c. ; tax should be based

on collections with allowances for fallow lands and chances of bad

seasons (115-116). Discounting the coming rise of rent (117-118).

Allowances in consideration of numbers or poverty of landowners,

and necessity for a progressive rise, when the enhancement is exces-

sive (119-120). Mercy the best policy (121). Consideration of

Mr. Colvin's proposal to fix rents, as well as revenue, for thirty

years; advantages of, and objections to, this project (122-130).

Permanent Settlement; its impossibility at the present time (131-132).

Future assessments should be based on the rentrolls; advantages of

this proposal (133). Accuracy of these rentrolls considered; nature

of rentrolls for grain-rented lands, and suggestions for their improve-

ment (134-135). Proposals for securing greater accuracy in the

preparation of the rentroll and other village papers (136-137).

Suggested appointment of special kanangos for this work, and for

the improvement of patwaris (138-139). Nature of the other

required village papers (140). Objection to assessment based on

rentrolls considered (141-142). Injustice of compelling landowners

to pay whole wages of village police and village accountants; the

State should contribute a portion of their wages; proposal to set

apart lands for their support (143-145). Assessment of lands in

'kasbas' (146). Cesses not to be increased during the term of

settlement (ib.). Policy of Lord Northbrook (147-148).

CHAPTER V.

PROPOSED CHANGES IN OUR SYSTEM OF COLLECTION OF THE LAND-TAX,

AND IN OUR REVENUE ADMINISTRATION.

Collectors not justly censurable for revenue mal-administration (149).

Their multifarious duties (ib.). Successful endeavour of Panjab

Government to lighten their work, and necessity for a similar change

in Oudh (150). Suggestions for relief of the Collectors, and for

increasing the efficiency of our revenue-administration (151-152).

Advisability of more frequent resort to native practice of temporary

dispossession of landowners; difficulties of direct management

(153-154). Advantages of prompt transfer, or farming out of

defaulting villages; recourse to the 'malzamini' system recommended

(155-156). Propriety of dates of payment of the revenue instalments

questioned (157). Necessity of coercive processes, and dislike of

Government to sanction such is unreasonable and unwise (158).

Prompt action required in cases of revenue arrears, and urgent need

for grant of increased powers to Collectors and Commissioners (159).

Proposed extension of the suspension principle (160). Argument,

that demoralization of landowners will result, considered (161).

Suggested more regular employment of Assistant Collectors in

revenue-work (162). Necessity for grant of powers to Collectors to

summarily divide common lands of village communities (164).

Present cumbrous procedure; its tediousness and proposed changes

in the law of partition (164-167). Objections to this proposal con-

sidered (168). Required extension of law of partition to sub-

proprietary tenures (169). No repartition contemplated (170). Pro-

bable break-down of the lumbardari system (ib.). Suggestions for

delaying that break-down by enforcing more strictly personal res-

ponsibility of co-sharers (171). Advisability of preventing intrusion

of strangers (ib.). Proposal to extend law of pre-emption (172-173).

Suggestion for improving position of overlords and subholders

in Oudh by transferring duty of collecting rents in subheld pro-

perties to the Collectors, with the grant of increased powers to those

officers (174-176). Proposed alteration of the law of distraint (177-

178). Mr. Crosthwaite's scheme for the prohibition of sale of land, and

establishment of Government right of pre-emption, &c., considered;

its impracticable character (179-187). The absence of any need for

this scheme (188). Reservation of rights in their 'seer' to dispossessed

landholders of the N. W. P.; necessity for similar measure in Oudh

(189). Nature of 'seer,' and misapprehensions of its meaning (190).

Occupancy rights in Oudh (191). Bankruptcy Courts (ib.). Usury

laws (192-193). Possibility of improving the circumstances of the

Rajput clansmen of Oudh (194-195). How far the action of the

Settlement Department affects the tenantry; compulsory commu-

tation of grain-rents into cash-rents (196-197). Proposed durbars

for rewarding of punctual revenue-payers (198). Conclusion (199).

APPENDIX.

Example of proposed method of assessment (200). Consideration of

certain objections raised by Mr. Carnegy to an assessment based on

the village rent-rolls (202).