APPENDIX E 251 As to distortion, mal is easily misread as sal if the loop of the mim is left open, as sometimes happens; and, given sal, to turn iz into har would be easy and natural. Har hdl, tar mal, and partal would be “shots,” made by puzzled copyists; har sal bar mal, the work of a man with conflicting MSS. before him. At any rate, the authority for mal is much better than that for sal. As to meaning, mal-s jins-¢ kamil denotes Demand-on-high- grade-crops. Now, from the 14th to the 17th century, we find the development of high-grade crops forming one of the two main lines of the policy of the Revenue Ministry, the other being extension of cultivation: it is, at the least, probable that the Ministry tabulated figures year by year to show the progress made in this direction; and I read the text as saying that, having struck an average of the Demand, the officials also took into account these figures for the Demand on high-grade crops, and, for them, took the maximum instead of the average. Now the averaging of the Demand, as to which the text is clear, would not be the way to obtain the new Demand-rates, which we know were introduced at this time, but would be an obviously proper basis for a useful Valuation. This consideration proves, to my mind, that paragraph E tells of the preparation of a new Valuation, not new Demand-rates. It is clear that an average Demand for the past ten years was struck: would this average be a good Valuation by itself? or would it require adjustment? We must remember that the work was in charge of Shih Mansiir, whose reputation as a meticulous accountant is notorious. One can almost hear him insisting that such an average would be unfair to the State, because it would under value villages where high-grade crops were extending. “We must accept the average,” he would argue, “for crops dependent on the rains; but in a case where the State has sunk wells, or made advances, and thereby fostered a large extension of sugarcane or poppy, why should we surrender any part of the benefit to the assignee? Suppose sugarcane has risen steadily from 2 to 10 in the course of the decade, why value the village as if the figure were only 6? The wells are there, the assignee can maintain the area at 10 by proper management, and, if he fails to do so, he deserves to lose. To make the Valuation fair to the State. we must raise the calculated average-Demand by substituting the maximum for the average on these high-grade