APPENDIX E 
243 
to the same period: they give us, not two successive assessment- 
systems, but the first phase of Akbar’s revenue administration. 
There were two main branches, assessment of the Demand, and 
allocation of Assignments: we are told how the first broke down, 
and how the second was affected by falsified figures. There 
was thus urgent need for reform in both branches, and the 
next paragraph indicates what was done in the second phase. 
[C] 
TRANSLATION. And when this supreme office sc. the vazdrat) 
fell to Muzaffar Khan and Raja Todar Mal, 
in the 15th Ilahi year “they” took the tagsimat-s mulk 
from the qaniingos, 
[and] having completed the mahsul by estimate and computa- 
tion, a new jama came into force. 
Ten qaniingos were appointed, who, having received the 
schedules from the local qiniingos, continued to deposit them 
in the record-office. 
Although it [sc. the new jama] fell somewhat below the former, 
yet there was a very great distance from it [sc. the former] 
to the hdsil. 
INTERPRETATION. These clauses give in succession (a) the 
action taken, (b) the method of work, and (¢) the result. The 
action was in three stages, tagsimat-i mulk, mahsil, and jama. 
The first phrase has no parallel, while the second and third are 
ambiguous; and the parallel passages must be examined in 
order to ascertain the meaning. 
We have seen already that the Akbarnima tells us that in 
the 11th year Muzaffar Khan set aside the original Valuation, 
described as ragami: the passage continues, “qaniingos and 
experts of the whole Empire, having, according to their own 
ideas, recorded the actual-yield (kal! hdsil) of the country, 
fixed another jama. Although in point of fact it [the new 
jama] was not an actual yield, yet in comparison with the 
former jama it is not far [sc. from the truth] to call it an actual 
yield.” 
Allowing that in this passage the Akbarnima is dealing with 
Valuation, and not with assessment, the passage explains itself. 
The experts determined the actual-yield and made a new 
Valuation on its basis, not taking it as it stood, but keeping 
near it.