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Rule respecting mo
shaira.


influencing the regula-
tion of the jumma to be
recorded.

Principles to be ob-
served in fixing the
jumma to be paid by
the proprietors.

Modes to be attended
to in ascertaining the
assets for the purpose
of fixing the jumma.



82 REGULATION VIII. [A.D. 1793.
there be sufficient funds for the discharge of them in addition to the
former jumma. With respect to the moshaira, in particular, it is to be
observed, that where the lands have been let in farm, but are now left
with the proprietor, the latter may be presumed to receive an equivalent
for his former allowance in the profits of the farmer, which will revert to
him.
LXXX. Where the jumma may be fixed on the ascertained gross assets,
the mofussil charges of every denomination, whether dehatee, pergunnatee,
or others, must further be considered in calculating the proper assess-
ment ; and the collectors are to transmit a statement of the estimated
gross assets, with an adjustment of the revenue thereto, conformably to the
above rules.
LXXXI. Every circumstance influencing the regulation of the jumma
is to be minutely recorded, to prevent any claims hereafter on the part of
the proprietors or farmers for lowering the amount.

BEHAR SPECIAL ORDERS.
LXXXII. The jumma which each actual proprietor of land is to pay,
is to be fixed by the collector on fair and equitable principles, with the
reserve of the approbation of the Board of Revenue, to whom he is to
report the grounds of his decision on the jumma. If he should deem it
eligible, he may call upon the actual proprietors of land to deliver in
proposals for the settlement of their lands; but his judgment is, in the
first instance, to determine the amount of the assessment.
LXXXIII. The collectors, in fixing the jumma, are to attend to the
modes which have hitherto prevailed in ascertaining the assets, and fixing
the jumma between the proprietors of small estates and the'principal
proprietor or farmer, adopting, in all practicable instances, the following
general rule; that the average product of the land in common years
(assuming three or four for the calculation) be taken as the basis of the
settlement, and from this deductions be made equal to the malikanah and
khurcha, leaving the remainder the jumma of Government. The Gover-
nor-General in Council relies on the accuracy of the collectors in the
application of this rule; and they are authorized, in the event of great
uncertainty, to measure the lands. This uncertainty, however, is to be
reported to the Board of Revenue; and the measurement is not to be
undertaken, but on the clearest grounds of the necessity of it.
LXXXIV. From the above rules are to be excepted all lands heretofore
paying revenue immediately to Government, which may have been held at
a hxed jumma during the last twelve years; and the decennial settlement
is to be concluded with the actual proprietors of such lands at the jumma
hitherto paid by them, subject to such deduction as may be found equitable
on account of the sayer, resumed or abolished.

No abatement from
the sudder jumma of

LXXXV. No abatement from the sudder jumma of 1196 is to be
 
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