Richtsätze der Landesfinanzämter für die Einkommensteuerveranlagung der nichtbuchführenden Handwerker im Frühjahr 1927

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Monograph

Identifikator:: 1761769383

URN:: urn:nbn:de:zbw-retromon-141806

Document type:: Monograph

Title:: Richtsätze der Landesfinanzämter für die Einkommensteuerveranlagung der nichtbuchführenden Handwerker im Frühjahr 1927

Place of publication:: Hannover

Year of publication:: 1927

Scope:: 168 S.

Digitisation:: 2021

Collection:: Economics Books

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122 THE AGRARIAN SYSTEM OF MOSLEM INDIA practised”; but the statistics for all districts (except Soratn) show the areas assessed or valued for most parganas, and, since we can scarcely set aside these figures as imaginary, we must suppose that, at some period or other, the culti- vated area had in fact been measured. It may be conjec- tured that the Regulation system had been introduced at some period after the 1gth year, and then discarded for Farming or Group-assessment, made with the aid of the data so obtained, but there is no evidence on which to found a definite conclusion! The statistics indicate the presence of Chiefs in the whole district of Sorath. and in a few places elsewhere. The foregoing summary takes no account of the systems in force in the mountainous tracts of Kashmir and Afghanis- tan. The arrangements in these regions were complex and peculiar, being adapted to the local conditions, and the description in the Ain contains much that is of interest to local historians, but throws no light on the working of the revenue administration of the Empire as a whole. The facts which have been brought together appear to justify the general statement that, at least up to the goth regnal year, Akbar adhered to the Regulation system, and extended it as far as circumstances permitted, but made no attempt to enforce it without regard to local conditions; and the most interesting question remaining is, How far local con- ditions were recognised inside the Regulation tracts? or, in other words, What portions of those tracts were in fact left under the jurisdiction of the Chiefs? - The data on record do not enable us to answer this ques- tion, for the indications on which we have to rely are of varying value. We can say with confidence that Rajputana was largely Chiefs’ country, and we can discern something like a ring of Chiefs round Gondwana—in the South of Allahabad and Bihar, in ‘the West of Orissa, in the North of Berar, and in the East of Malwa—but as regards the heart of the Empire much uncertainty exists. It is probable that 11t is possible that Todar Mal may have introduced Measurement during his visit in the 23rd year “to correct the Valuation, and transact the business of Gujarat’ (T. Akbari; Add. 6543, f. 247r.), but I have found no record of what he did on this occasion.

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