ABSTRACT

THE uncertainty of Land Assessments, and the harassment caused by the revaluation of lands in Settlement Operations, were evils which successive Viceroys endeavoured and desired to remedy. Lord Mayo was of opinion that, when the quality of the soil and the quantity of the produce were once ascertained, there should be no further alterations in assessment except on the ground of fluctuations in prices. Lord Northbrook was also in favour of a self-regulating system of assessments, and was not in favour of repeating valuations at each fresh Settlement. The question was finally taken up by Lord Ripon. In his despatch of October 17, 1882, he desired to eliminate from future settlements the elements of uncertainty and inquisitorial inquiry. His object was to give the agriculturist an assurance of permanence and security, whilst not depriving the State of the power of enhancement of the revenue on " defined conditions.” The reader will perceive that this was a compromise between the two opposite principles which had been held for twenty years by Indian administrators.