coxl 



tolas, were converted into garce at the same rate, viz., 3,200 measures. 

 In South Arcot 3,200 local measures of 140f tolas rice were assumed 

 to be equivalent to a garce which is thus taken to be one-seventh 

 larger than it is. In Tanjore no uniform principle was adopted, the 

 conversion being effected at the rate of 116 kalams or 2,784 local 

 measures in some taluks and in others at the rate of 133^ kalams or 

 3,200 local measures. The contents in rice of the measures in use in 

 this district being either 133 or 144 tolas, the garce was assumed to 

 contain 10 and 20 per cent, more than it really does. The Board had 

 the prices in terms of garce for years subsequent to 1873 re-calculated 

 with reference to the retail prices recorded since that year, but as 

 regards the prices of the previous years on which the commutation 

 rates adopted for the settlements already concluded are based, it was 

 found impossible to apply any corrections to them. 



These considerations are sufficient to show the almost insuperable 

 difficulties met with in effecting land valuations and the imperfect 

 character of the data which have to be made use of for the purpose. 



