(10)
“by a system which, taking the ‘returns furnished by the fe jearenets themselves as a basis, left me practically inde. “ pendent of every one.
- * ¥ * * *
o7, “ After dividing the parganah to be assessed into “convenient chaks, following as far as “possible natural divisions in soils and « capabilities generally, I divide the soil in each village into two “ main divisions ; I., the goind or fully manured soil; II., the “hdr or slightly chaired and outlying land generally, sub- « dividing the har lands into ; 1, domat, which 1s usually consi- « dered the best class of land ; 2, matiydr ; 3, bhuar. By this I get
- four classes of soil which I again sub-divide into irrigated and
“ynirrigated. I do not attempt a minute sub-division ; for all « practical purposes, I have found this division sufficient * * ,
Classification of lands.
28. “ Having divided the soils I divide the holdings “into three classes. (1). Sfr land and “Jand held at lower rents than culti- “vators’ rents. (2). No rent of every description. (3). Land “held by mere tenants-at-will, giving the amount of land “and the rent paid by each class.
Classification of holdings.
29. “The average rate paid by the tenant-at-will I take ‘eeitinss wi ai: : my village rate and from these vil- ‘lage rates it is easy to form chak and “parganah rates (7. e., by the simple process of addition.) By “these means, we deduce rates which experience has shown to “be, as a rule, quite as high as could be imposed, but which the “landowners cannot possibly object to, taken as they are from “their own papers. The only point which has to be guarded. “against, is the landowners taking all the best land into their “ sir and leaving only the second or third class lands in the “holdings of the cultivators, but this practically seldom oc- “curs, and, when it does, a remedy is very easily applicable.
30. “Having deduced my rates, I proceed to check Decscatiges “them by the capabilities of the village
- “or population, soils, irrigation, and fully
manured land ; and, for this purpose, and also to enable me
