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Imperial Gazetteer of India, v. 18, p. 33.

ADALTNISTRATIQN 33 reductions and attempts to introduce elasticity in collections, Aid not work well. In '1857-6o a regular settlement was undertaken. A fixed sum was levied in canal areas, amounting; to 16 per cent. below the previous assessment, to allow for varying ponditions. It was estimated that about 54 per cent. of the revenue might require to be remitted in bad years. In point of fact remissions were not given, but the-assess- ment was so light that this-was not felt. In 1873 a revised settlement was begun. The new revenue was 86 per cent. of the half I net assets,' and an increase of 40 per cent. on the last demand. A fluctuating system, which made the assessments depend largely on actual cul- tivation, was definitely adopted in riverain tracts, and the system of remission proposed at the regular settlement was extended in the canal areas. The current settlement, completed between 1897 and r9or, was a new departure in British assessments, though the resemblance to Sawan Mal's system is notable. On every existing well is imposed a lump assessment, which is classed as fixed revenue, and paid irre- spective of the area from time to time irrigated by the well; if, however, the well falls out of use for any cause, the demand is remitted. All cultivation other than that dependent entirely on well-water pays at fluctuating rates, assessed on the area matured in each harvest. Thus, although the revenue is approximately 92 per cent. of the half `net assets,' and the demand of the former settlement has been more than doubled, there is no fear of revenue being exacted from lands which have no produce to pay it with. The crop rates vary from Rs. 3-5 per acre on wheat, tobacco, &c., to RS. z-2 on inferior crops. The demand, including ceases, was 17•5 lakhs in 1903-4. The average size of a proprietary holding is 8-3 acres. The collections of land revenue alone and of total revenue are shown below, in thousands of rupees:- '88o-1. 1890-t. r9oo-t. tgo3-.1. Land revenue . 7,6.r 8,26 6,60 7r77* Total revenue . 9,72 11,22 1205 13,16 These These figures are for the financial year ending March 31, 1904. The demand figures given above (17•5 lakhs, including ceases) are for the agricultural year, and include the revenue demand for the spring harvest of 1904, which was very much higher than that for the corresponding harvest of 1903. The District contains five municipalities, MULTAN, SHUJABAB, KAH- ROR, TALAMBA, and JALALPUR ; and one ° notified area,' DUNYAPUR. Outside these, local affairs are managed by the District board. The expenditure of the board in 1903-4 was r•z lakhs,-education being the largest individual'item. Its income, which is mainly derived from a local rate, slightly exceeded the expenditure.