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the decadence of the Moghul empire that petty chiefs, Rajas, 

 and Jaigirdars rose into power. They had sufficient local 

 authority to prevent collection of revenue by the officers of 

 Government. It became necessary for the British Government 

 in its early days to recognise these magnates and to transfer 

 to them the claims of Government in return for an annual 

 tribute paid by them to Government. In most cases the 

 revenue paid by Rajas and Talukdars to Government is of 

 this nature only. Another class of people also arose at the 

 decadence of the Mahomedan power, viz., one to whom Gov- 

 ernment farmed out the right to collect revenue, to retain a 

 certain share of it for their trouble (afterwards known as 

 Malikana), and to pay the balance to Goverment. This is 

 the origin of the Zemindar class. The Permanent Settlement 

 recognised permanently the maximum collection the British 

 Government could make, at the latter end of the eighteenth 

 century, in these provinces. Lord Cornwallis only carried 

 on the existing system by collecting revenue through Zemin- 

 dars, The Permanent Settlement, however, was saddled with 

 three serious mistakes, which Government have been since 

 trying hard to rectify without breaking its pledge with the 

 Zemindars, (i) No survey of estates or holdings was made 

 and the revenue was fixed for ever irrespective of the extent or 

 the possibilities of the estate. (2) The rights of the cultivators 

 were not safeguarded, and practically no limit was placed to 

 the rent demands, though the revenue demand was fixed for 

 ever. (3) In fixing the land revenue for ever, Government 

 is hampered in the matter of taxation, Zemindars, for instance, 

 being exempt from the payment of income-tax at the expense 

 of their fellow subjects. When it is remembered that half the 

 income-tax of Bengal is derived from the residents in Calcutta, 

 it may be inferred how trade is unduly hampered by this limit 

 of choice on the part of Government. The light burden of 

 land revenue of about 3 per cent, of produce imposed on 

 permanently settled estates necessitates the imposition of a 



