212 ON ORISSA PROPER 



under various heads and pretexts, that the burthens of the ryot may be pre- 

 sumed to have been pretty much the same under either administration. 



It is impossible to reconcile with any known or probable standard of 

 collection, or any conceivable state of cultivation in the province, the ac- 

 count given in the Ayin Acberi and other works on Indian finance of 

 the old Jamma of Orissa. Abulfazl rates the assessment of the entire 



Suba at 1,60,733,237 dams,, or rupees 40,18,330, and that of the sircars 

 Badrak and Cuttack which comprized the modern district, reaching from 

 the Subanrekha to the Chilka lake, at 11,012,050 dams, or rupees 27,53,015, 



exclusive of the tribute of the hill estates. 



The Pere Thieffenthaler states the revenues as follows : 



Selon Manouchi, - Rupees 57,07,500 



Selon le Registre, - 14,282,100 Dams, or Rupees 16,57,800 



But he justly observes " En convertissant lesDams en Roupies lasomme 

 devient beancoup plus grande." It would be 35,70,525 Rupees, and I sus- 

 pect that the amount in Dams is intended to represent the recorded reve- 

 nues of the three Northern sircars, and that below, in rupees, the Jamma of 

 all that remained of Orissa, as a separate province at the date of the entry in 

 the register. 



The statements of the Revenue of Orissa furnished by Mr. Grant in his 

 Analysis of the Finances of Bengal, tally nearly with those above noticed. 

 The substance of his remarks on this point are as follows. During the 

 reign of Shah Jehan, between 1627 and 1658 A. D. Orissa was formed into 

 a separate Suba, and the three sircars which remained under the imperial 

 government were subdivided into twelve, as follows, viz. 



