THE REIGN OF AKBAR (1556-1605) 95 
We are not told how, when, or on what basis, the first 
Valuation was made. We know only that it is described 
as ragami, a term of doubtful significance, that it was in use 
in the early years of Akbar’s reign, and that it had to be 
discarded in discreditable circumstances! My reading of 
the official records is that at first, under the regency of 
Bairam Khan, Assignments were made too lavishly, and 
the small Empire could not provide the necessary Income; 
the Revenue Ministry met the difficulty by writing up the 
Valuation arbitrarily, so that the assignee of, say, a kror 
of dims would get a district stated on paper to yield that 
sum, but in fact yielding less. In such circumstances, the 
corruption which we are told supervened was obviously 
inevitable. The figures in the Valuation had become irre- 
levant; each assignee was concerned to get the largest 
possible real Income; and, while his claim might be formally 
satisfied, the amount of his real Income would depend solely 
on the favour of the Ministry, which might offer him a 
rhoice of two districts, both valued on paper at the same 
figure, but one yielding only a half, while the other yielded 
three-quarters, of the nominal sum. 
This Valuation was consequently discredited, and in the 
11th regnal year Akbar ordered a new one to be prepared. 
The method of its preparation is not described; it was based 
on a calculation of the actual yield, but was apparently 
adjusted in some way, for the figures finally adopted were 
close to, but not identical with, the actual yield as calculated. 
The matter is not of great importance because this second 
Valuation did not last for long. It is clear from the account 
in the Akbarnima (iii. 117), that the change of record 
was not accompanied by reform in the working of the 
Ministry; the clerks used to increase the figures without 
measure, and used to “open the hand of corruption” in 
increasing and decreasing them; each man did as he liked for 
his own objects; and the result was a serious threat to the 
morale of the Imperial Service, which became permeated 
with discontent. 
Akbar evidently took a very serious view of the situation, 
for in the 18th regnal year he decided (iii. 69) on drastic 
1 The passages bearing on this topic are examined in Appendix E.