1 ( 23 )
2 89. Former Reports have also shown how preceding Governments
3 realized their Land Tax, either in kind or else by a
4 money payment annually variable, according to
5 appraisement of standing crop; but the British Government has from
6 the first decided on levying the tax by money payments assessed for a
7 term of years. The peasant proprietors compound with the State for a
8 fixed period, such assessment and compounding being technically termed
9 a Settlement, But the proprietors do not engage. individually with
10 the Government, but by villages. The brotherhood, through its headmen
11 or representatives, undertakes to pay so much for so many years; and
12 then, having done this, they divide the amount among themselves,
13 assigning to each man his quota, Primarily each man cultivates and
14 pays for himself, but ultimately he is responsible for his co-parceners and
15 they for him; and they are bound together by a joint Jiability. The
16 Purjab system therefore is not Ryotwaree, nor Zumeendaree; but
17 the village system. In the Hills, and occasionally
18 elsewhere, the Zumeendaree system, and near
19 Mooltan, some thing approaching to the Ryotwaree system, may be found.
20 But the village system is the prevalent one, especially in the most impor-
21 tant Districts) In short the same system prevails in the Punjab as in
22 the North-Western Provinces,
23 40. As each part of the country came under British Administration a
24 Pan a er rough assessment was made for two or three years,
25 Tax of Native Govern- It has been shown conclusively in former Reports,
26 aia that by these assessments an abatement used to be
27 made of about 25 or 30 per cent. on the Revenue of our predgcessors. In
28 this manner probably some forty lakhs of Rupees were remitted in tho
29 Punjab Proper; some ten lakhs in the Trans-Sutlej States; and some ten
30 lakhs more in the Cis-Sutlej] States. On the whole the reduction of tax-
31 ation allowed by the British Government, on its first occupation of the
32 country, was not less than 50 lakhs or £500,000 sterling at the lowest.
33 41. But liberality by no means ended here. Not a year passed
34 British settlement of @Way in which*even these Summary Settlements
35 ee herenee were not still further lowered in any place where
36 undue pressure might be apparent. In the meantime a Regular Setile-
37 ment Department was organized and specially commissioned to ascertain
38 the resources of the country and to fix a moderate and equitable assess-
39 Maney assessment,
40 Village system.