APPENDIX G 
263 
exclude the Grants, because, where a Grant was in existence, 
its Income would not be available for the assignee of that region. 
The record of Valuation might be expected to contain the par- 
ticulars which would have to be entered in the documents issued 
to the assignee, and he would certainly have to know the Grants 
already existing within the limits of his Assignment. He would 
equally require to know the strength of the local forces. The 
Ain contains no rules for the embodiment or control of these 
forces, and tells us only (i. 175) that they were furnished by the 
Chiefs. To call them up would be the work of the local adminis- 
tration, of the collector or the assignee, as the case might be; and 
the latter would require to know the extent of his liabilities in 
this respect. We must assume that the original record specified 
each village in each subdivision, and that the figures we possess 
are the totals which the original record contained, first for the 
subdivision, then for the district, then for the province: such a 
record, in the form we possess, would be necessary, and also 
sufficient, for furnishing the assignee with a precise statement of 
his claims and his liabilities. whether he received a single village 
or an entire district. 
Turning to the later acquisitions, we have seen in Appendix A 
that, in the cases where the procedure is on record, the first step 
after conquest was to distribute the territory among assignees, 
whose business it was to organise the administration; and that a 
Valuation was made summarily in order to enable the Revenue 
Ministry to regulate the assignees’ accounts. In the case of 
Gujarat, the time spent by Todar Mal in the country was too 
short for anything tn the nature of detailed local investigations, 
and the most probable view is that he obtained access to the 
records of the previous Government, and made the Valuation 
on their basis. It is possible that the figures given for Gujarat 
are this initial Valuation, as amended by Todar Mal in the 23rd 
year, and in that case the area-figures might date from before 
annexation; but I think it is more probable that the area-figures 
indicate that assessment by Measurement had been introduced 
for a time after annexation, though the fact is not mentioned in 
the chronicles. 
The figures we possess for Bengal can be interpreted on the 
view that they represent a summary Valuation made on the 
same lines, that is to say, that they were based on the records 
of the previous Government, which included Chittagong and the 
sther tracts recently lost to Arakin. The same view accounts