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Persons who possessed inam or tax free lands were prohibited 

 from cultivating such lands, unless they cultivated at the 

 same time an equal quantity of lands paying full tax to 

 Government; and torture was freely resorted to for col- 

 lecting the revenue. It was to put an end to this state of 

 things, so repressive of the prosperity of the agricultural 

 classes, and to promote agricultural enterprise, that Govern- 

 ment undertook the survey and re-assessment of the cultivable 

 lands throughout the Presidency. The object in view was 

 two-fold, viz., first, to reduce heavy assessments and to fix 

 a moderate tax on lands ; and, secondly, to remove anomalies 

 and inequalities in the assessments and to adjust, to some 

 extent, the tax levied on lands of different qualities with 

 reference to their relative productive powers. It was ac- 

 knowledged that the classification of soils in relation to their 

 productive capabilities and the ascertainment of their values 

 forlpurposes of assessment was a task of enormous magni- 

 tude and difficulty, but it was expected that by fixing the 

 assessments in a liberal manner, after making large allowances 

 for all possible errors and miscalculations, a fair assessment 

 could be arrived at. The spirit in which the operations con- 

 nected with the revision of settlement were intended to be 

 carried out will be seen from the following extract from the 

 despatch sent by the Madras Government to the Court of 

 Directors in 1856. "An exact and scientifically accurate 

 classification, distinguishing all the minute variations of 

 composition, quality and fertility of soil, is an operation of 

 extreme difficulty in any country, even with all the aids that 

 can be supplied by a high degree of scientific knowledge, 

 accurate and practised observation, and a trustworthy agency. 

 In this country, all these helps must in a great degree be 

 wanting, and it is the more necessary that the Government 

 should enter on the undertaking in a liberal spirit ; and if so 

 entered on, the difficulties will almost wholly disappear. It 

 must be remembered that the right of the Government is not 

 a rent which consists of all the surplus produce, after paying 

 the costs of cultivation and the profits of agricultural stock ; 

 but a land revenue only v/hich ought, if possible, to be so 

 lightly assessed as to leave a surplus or rent to the occupier, 

 whether he in fact let the land to others or retain it in his own 

 hands. Nor is this simply an abstract question of right ; it is 

 certain that the course here advocated is that which will give 

 the highest land revenue, because it holds out the greatest 

 inducements to the extended occupation of the land. It must 

 be remem\)ered that this Presidency contains a vast extent 

 of unoccupied land, liable to pay revenue if cultivated, but 



