ABSTRACT
David Scott had prior knowledge about the land revenue system and he rightly anticipated the problem of assessing and collecting land revenue by applying Bengal land revenue regulations. Scott made all arrangements and organizations in Lower Assam keeping in view this possibility of integrating this division permanently to British possessions. The people of Assam were not savage marauders or extremely backward so that for reclaiming those to the art of civilized life such a system was to be applied. Still they allowed the Non-Regulation system to continue because it had afforded to the Company certain obvious advantages. The organizational framework of the offices was closely modeled on the system which prevailed in the other districts of the Bengal Presidency, and like them still bore the Persian titles taken over by the Company from their Mughal predecessors. In Upper Assam, Scott’s policy was to establish the simplest laws and procedures conforming as far as possible to the native customs and institutions.
