'The views and opinions of Brigadier General John Jacob, CB. Aide-decamp to the Queen; Aide-de-camp to the Governor General of India, &c. &c. &c.; late commanding in chief the British forces in Persia; at present commanding the Sind Irregular Horse, and Political Superintendent of the North-West frontier of Sind.' [‎63] (94/481)

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levy the full rent of Rs. 100 direct from the cultivator, and
then leave the zemindar to levy his perhaps indefinite de
mand from the cultivator also. But Government should,
on the contiaiy, first admit, that be the claims on the surplus
produce what they may, Rs. 200 must remain with the
producer, or otherwise production would eventually cease;
and that therefore, be the claims on the surplus produce
what they may, they must not in the aggregate exceed
Rs. 100. So much admited, it would next remain to be
ascertained who the claimants may be, what the validity
of their claims, and what their extent. Suppose, then,
it to be ascertained that the zemindar took all risks, and
provided all capital, &:c. requisite to production : Govern
ment would in such case consider him entitled to the
margin set apart as before shown, as an equivalent to those
risks, &c., viz. Rs. 33^, and would consider the limit of
the extreme Government demand to be Rs. 100, leaving
the remaining Rs. 200 in the hands of the zemindar, to do
with as he might please.
Clause 7. But suppose the proved claim of the claim
ant to be merely that of a small and specified lappa: it
would then be open to Government to select either of two
courses, viz. to constitute the claimant, if he be so willing
and able, the responsible tax-payer of Government, defining,
at the same time, the rights ot his sub-tenant, or cultivator,
and so to levy upon the claimant the Government's fair tax;
or, in the second place, to settle directly with the sub-tenant
or cultivator in the manner laid down in regard of the
cultivating proprietor, viz, to allow the party settled with
Rs. 1661, on account of outlay requisite for tillage, water-
age, &c., Rs. 33 ^ on account of interest and risks, and to
consider the Government demand limited to the remaining
Rs. 100. But, in this second case, the lappawalla would