Of these entries the most important, as regards assessing the amount of land revenue to be paid, was that regarding the class of soil. This is now classified as A, irrigated land, (1) producing rice regularly; (2) producing rice occasionally, but not in every year; (3) producing other crops than rice; and B, unirrigated land, (1) manured; (2) level unmanured; (3) sloping unmanured.
The name of the "owner" was entered, but "owner" is really an incorrect term, for all land in the Kashmir valley is "owned" by the State. The actual holders have a right of occupancy as against the State as long as they pay its dues, and are practically sub-proprietors; but they have no right of alienation or mortgage.
At each harvest an official called a patwari, made a field to field inspection, and recorded in a Register the crops found in the fields. These proceedings gave the assessing officer a record of crops which formed an aid to assessment. The officer then estimated by observation, inquiry, and experimental cuttings, the yield of average fields of each class. The following are examples of some of the rates of yield:--
_a._ Unhusked rice-- lbs. lbs. 1. In villages affected by floods 1240 to 1520 2. In villages above the floods but not too near the mountains 1760 " 2600 3. In villages close to the mountains and affected by cold winds and cold water 1360 " 1800 _b._ Maize on unirrigated land-- 1. By river 1200 " 1600 2. Between river and mountains 1100 " 1500 3. Near mountains 800 " 1200 _c._ Wheat on unirrigated land-- 1. By river 640 " 720 2. Between river and mountains 560 " 640 3. Near mountains 500 " 560
All this information furnished the basis on which the amount of revenue could be fixed. In old days the State claimed half the gross produce as it was stacked on the field at harvest time, and various perquisites of officials reduced the share left to the cultivator to only about one-third. Moreover, in collecting the revenue in kind there was much room for abuse and loss to both the State and the cultivator, and endless vexation. It was therefore the object of the new settlement to have the revenue paid as much as possible in cash rather than in kind, so that the occupant of a field would be able to know for certain what he would have to pay, and would not have cormorant officials hanging over his field at harvest time; and also so that the State on its side might know precisely what amount of revenue to expect in a year, and not have the trouble of collecting in kind with all its attendant risks and cost. What had to be fixed, then, was the money value of the grain which the State would otherwise have taken from the cultivator.