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Report on JSustar. [No. 11, new series, 



therefore that some part of the collections are appropriated here, 

 as no " chowkassy," or periodical enquiry into the state of the 

 villages, is made by any public Officer belonging to the Sudder 

 establishment. At all events it is palpably impossible that so great 

 a discrepancy can exist between the receipts and expenditure, or 

 the list of debts would be overwhelmingly great, which is not the 

 case, the complaints on this account which have been received not 

 exceeding in all Rupees 15,000. The land tax is levied as in 

 Chutteesgurh on the plough and varies from 8 Annas to 1 Rupee. 

 In many parts of the country, the plough is not used, and the soil 

 is cultivated especially where hilly, by an instrument called " kor- 

 kee" resembling a hoe, on which a tax is levied of from 4 to 8 

 Annas. From the amount of Sewai however, even supposing the 

 statement to be correct, the land assessment would seem to be 

 thus highly fixed on account of the liability to increased levies un- 

 der this head in fines and other impositions on various branches 

 of moral conduct. It will also be observed that the disbursements 

 on account of management bear a very small proportion to the 

 whole amount stated to be expended. In the Sayer, which toge- 

 ther with the Talook of Shawah, has since the year 1240 Fusly 

 been in the hands of the Government in lieu of the Takolee for- 

 merly paid, is included the Jcallalee or collections on account of 

 Abkaree, and so much of the pandree of the dependency as is le- 

 vied on the looms of the weavers (Gandas). This has been given 

 on contract annually for Nagpore Rupees 5,000, and the Talook of 

 Shawah yielding about Nagpore Rupees 1,000 more. A few sim- 

 ple and fundamental rules of management have been furnished to 

 Dulgunjun Sing, together with forms of accounts and suggestions 

 on the distribution, strength and pay of what it would appear to 

 me his administrative establishment should consist. He appeared 

 anxious to receive them, expressed his wish to abide by them and 

 alleged that no representative of the Government having previous- 

 ly visited or taken an interest in the affairs of the dependency, he 

 had not before had any opportunity of acquiring a knowledge of 

 how to conduct his duties as Dewan on the part of the Rajah. 

 This is very true ; and I think it but just, as he is the natural 

 guardian and trustee while the Rajah remains incapable of assum- 

 ing charge of his own affairs, that the faith of his protestations 



