The agrarian system of Moslem India

Bibliographic data

Monograph

Identifikator:: 1015576184

URN:: urn:nbn:de:zbw-retromon-27026

Document type:: Monograph

Author:: Leitner, Friedrich http://d-nb.info/gnd/139681477

Title:: Bilanztechnik und Bilanzkritik

Edition:: Sechste und siebente Auflage

Place of publication:: Berlin

Publisher:: Walter de Gruyter & Co., vormals G.J. Göschen'sche Verlagshandlung - J. Guttentag, Verlags-Buchhandlung - Georg Reimer - Karl J. Trübner - Veit & Comp.

Year of publication:: 1923

Scope:: 1 Online-Ressource (VIII, 424 Seiten)

Digitisation:: 2018

Collection:: Business and Management Classics

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: II. Kritik der Schlußbilanzen

Collection:: Business and Management Classics

THE SEVENTEENTH CENTURY 155 premiums in advance 1 and, speaking generally, we must regard the period which followed the death of Aurangzeb 1s one in which men of these various classes were competing with one another in a struggle for territorial position, and the revenue which it brought. Rights to receive the revenue could still be granted by the Emperor, but the power of the Empire could not enforce his orders, and the right might often be given to whoever had secured possession by force. The results of these conditions were manifest when the northern provinces came under British rule, as will be described in the next chapter. Before taking leave finally of the Assignment system, a few words may be said regarding the practice of Valuation uring the seventeenth century. The only reference I have found in the chronicles to a formal revision is Jahangir’s order (Tuzuk, 9) appointing a Diwan to revise the Valuation of Bengal. There is no record of the result, but, as will be oxplained in Chapter VII, there are indications that re- visions were subsequently carried out in this province. The maintenance of a general Valuation during the first half of the century is established by various passages, some of which are quoted in Appendix A, contrasting the Income of a particular region with its Valuation. Some statistical records? of the next century indicate obscurely that a change in practice took place during the reign of Aurangzeb, for figures for his Empire are given in three columns instead of two. The first, which is headed jama-i dami, may safely he taken as the formal Valuation, and the third (hdsii-¢ sanwdt) as current, or recent, Income; but the second (hdsil-i kdmil), which is not explained in any document within my knowledge, is more difficult to interpret. The heading means “complete” or ‘‘perfect” Income, and points to some sort of standard figure, but its nature, and the method of its calculation, are matters for conjecture. My own guess is that ‘perfect Income” is an office abbreviation of “Income of the perfect year’; that is to L In Farrukhsiyar’s reign ‘lakhs were realised by sale of farms of the Reserved parganas’ (Khwafi, ii. 773). A little later, the practice of farming was condemned as ruinous to the Empire (ii. 948), but it was aot discontinued for long. ? “Oficial manuals’ (Dastiir-ul amai), Or. 1779 and 1842; Add. 6588.

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