Note 11 — INTRODUCTION.

Fiscal.The revenue appears to have been classed under four main heads: 1. The Khazánah-i-Ámirah or imperial treasury which comprehended the land tax received from the crown parganáhs or districts, the tribute, the five per cent customs dues from infidels, the import dues on stuffs, and the sáyer or land customs including transit dues, slave market dues, and miscellaneous taxes. 2. The treasury of arrears into which were paid government claims in arrear either from the ámils or from the farmers of land revenue; takávi advances due by the raiyats; and tribute levied by the presence of a military force. 3. The treasury of charitable endowments. Into this treasury was paid the 2½ per cent levied as customs dues from Muhammadans.11 The pay of the religious classes was defrayed from this treasury. 4. The treasury, into which the jaziah or capitation tax levied from zimmís or infidels who acknowledged Muhammadan rule, was paid. The proceeds were expended in charity and public works. After the death of the emperor Farrukhsiyar (a.d. 1713–1719), this source of revenue was abolished. The arrangements introduced by Akbar in the end of the sixteenth century remained in force till the death of Aurangzíb in a.d. 1707. Then trouble and perplexity daily increased, till in a.d. 1724–25, Hamíd Khán usurped the government lands, and, seeking to get rid of the servants and assignments, gradually obtained possession of the records of the registry office. The keepers of the records were scattered, and yearly revenue statements ceased to be received from the districts.12