keenest anxiety. And indeed the weak point of the system was the assessment. For although 66 per cent. of the rental was made the rule, the rental itself was ascertained by guess-work, especially in lands held by Village Communities. "We then proceeded," said Merttins Bird, "to investigate the assessment of the Government Land Tax upon that tract, finding out, as best we could from the previous payments, and from the statements of the people themselves, from the nature of the crop and the nature of the soil, and such various means as experience furnished to us, what might be considered a fair demand for the Government to lay upon it."1

This method left the widest latitude to the Settlement Officer, and the greatest uncertainty in the liabilities of the agriculturist. No two Settlement Officers could form the same judgment on data which were so vague; and the assessment made at one Settlement was departed from, and generally enhanced, at the next Settlement. Agricultural prosperity was impossible when the tax on agriculture was so variable; and the accumulation of wealth, which the advocates of a Permanent Settlement had contemplated, was equally impossible, when the first signs of wealth and prosperity naturally suggested a more rigorous assessment at the succeeding Settlement.

In spite of this defect, however, the Settlement commenced in 1833 was made in a humane spirit, and gave great relief to the peasantry of Northern India, harassed by severe assessments and short settlements during the first thirty years of British rule. Merttins Bird laboured for nine years, and, on the eve of leaving India in 1842, submitted a full and exhaustive report on the results of the Settlement which was then coming to a close.

The idea of a Permanent Settlement had been abandoned. But nevertheless Bird intended and desired that the Settlement he had made should be considered permanent in the districts where most of the cultivable

1 Fourth Report of the Select Committee, 1853, p. 30.

lands had already been brought under the plough. We glean the following facts from his lucid report.

DELHI DIVISION.

Portions of this division, irrigated by canals, were well peopled and prosperous. They had been overassessed in some instances, but the pressure was now removed, and the Government Revenue now assessed was fair. The remaining portion which was not irrigated afforded only a precarious return to the husbandman.

"I consider, therefore, that no increase of resources can be expected from the Delhi territory on a revision of Settlement, unless Government should hereafter open a canal."

The average price of wheat was 73 lbs. for 2s.

MEERUT DIVISION.

Saharanpur District.—"This district had been partially very much over-assessed, and the measures employed for collecting the revenue had been equally harsh and illegal; some of the communities composed of the most industrious classes had been cruelly depressed. Every effort was made to effect an equalisation of the demand, and with considerable success; but a considerable inequality still remains," An increase in the Government Revenue might be made in some villages of this district after the expiry of the Settlement, but, "one-fifth of the culturable land should always be left untaxed to allow for raising artificial grasses or other fodder for cattle, and to allow for fallows and chances of dereliction." A moderate increase in the Government Revenue might be expected on the completion of the irrigation canal from Hurdwar to Allahabad.

The average price of wheat was 80 lbs. for 2s.

Muzaffarnagar District.-Some increase in the revenue might be expected at the next Settlement where low rates

were now paid, but, "no Mauza [village] having brought one-half of its culturable area into the state known in the district by the term Meesum, and paying at the standard fixed for that rate, should be subjected to any enhanced demand."

The average price of wheat was 75 lbs. for 28.

Bulandshahar District.-Backward, and assessment low. Increase in the Government Revenue might be expected on the completion of the irrigation canal, and also from increased cultivation and the raising of

rates.

The average price of wheat was 66 lbs. for 28.

Meerut District.-A very fine district. Increase in the Government demand might be expected at the next Settlement from increased cultivation, "but none could be looked for from enhancement of rates, except what may be obtained by the introduction of canal irrigation."

The average price of wheat was 66 lbs. for 28.

Aligarh District.-A prosperous and well-cultivated district. Future increase of land revenue could be expected only in six Perganas named, not in others except by the introduction of canal irrigation. The Village Communities of this district had received large advances from the indigo planters, Morton and MacClintock, as well as from native bankers; and much trouble, and the sale of lands assigned for the debts, ensued.

The average price of wheat was 78 lbs. for 28.

AGRA DIVISION.

"No

Agra District. Fully cultivated and assessed. increase of revenue can at any time be expected from this district, and the Jumma [assessment] should be declared permanent at its present amount. The only hope of any improvement in the products, or methods of cultivation, or increase of irrigation, must be founded on the agri

culturists possessing an assurance that they will reap the whole return of their pains and cost."1

Muttra District.-Also fully cultivated. "The revenue at its present rate should be confirmed in perpetuity. There is no prospect of any further improvement unless the people be assured of reaping all the advantage of it."

Farrackabad District.-Some parts were fully cultivated, but others ought to yield an increase of revenue at the next Settlement, both from increase of cultivation and from increase of rates. The introduction of canal irrigation should also lead to an increase.

Mynpoori District.-Some parts fully cultivated and assessed, others not.

Etawa District.-Fully cultivated and assessed. "No future increase is to be expected from it, except from the introduction of canal irrigation. With this reservation the present assessment ought to be considered perpetual."

ROHILKHAND DIVISION.

Bijnaur District.-The district had been heavily assessed before, and cruelly treated by previous Revenue Officers. "Forced transfers of property to unwilling purchasers and mortgagees, forced loans extorted from recusant bankers, forced labour required for the cultivation of Mauzas [villages] which from abandonment had fallen into the management of public officers, were among the practices resorted to." These evils were now remedied, and an equitable revenue was fixed, but an equality in assessment was not yet obtained.

Muradabad District.-No information had been ob

tained.

1 Paragraph 87 of Bird's Report. This was the argument used by all the advocates of a Permanent Settlement from Lord Cornwallis to Lord Wellesley, Hastings, and Minto. It is significant that after the Directors had rejected the idea of a Permanent Settlement in 1821, Robert Bird still insisted on it in 1842, in the fully cultivated districts of Northern India, as the only hope of future agricultural improvement.

Bareli District.This district had been heavily overassessed before, and portions of it had suffered severely from the famine of 1837. Many of the starving inhabitants had formed gangs for plunder, and many cultivators had left their homes. The assessment made at the present Settlement was moderate.

Budaon District.-The district was in a state of great distress at the time of the Settlement. The Settlement took place "when the disposition to over-assess was far from being allayed," and had therefore to be repeatedly revised. Full relief was not yet given. "No slight benefit will have been gained if Government and its servants are convinced, as I trust they now are, of the actual loss of money which is certain to follow over-assessment, and resolve to maintain those principles of moderation which have now been brought into actual practical operation for the first time."

Shajehanpur District.-The district had escaped the misery of over-assessment in past Settlements; was lightly assessed at the present Settlement, and was in a flourishing state.

Pilibeet District.-Half the district had been much over-assessed previously, but now obtained ample relief. The other half had been settled with Raja Gurnam Singh. The climate of the district was very unhealthy.

The average price of wheat was 57 lbs. for 2s.

ALLAHABAD DIVISION.

Cawnpur District.-Had been a good deal over-assessed before, but now obtained relief. Most parts of the district were however fully cultivated and assessed, and except by reason of canal irrigation, "the demand on Cawnpur should be considered as not liable to increase, and fixed in perpetuity."

Futtehpur District.—These remarks applied to Futtehpur District. With exception to the increase to be