the service of the state, and earned an everlasting fame."
There is no name in mediæval history more renowned in India to the present day than that of Todar Mal, and the reason is that nothing in Akbar's reforms more nearly touched the welfare of the people than the great financier's reconstruction of the revenue system. The land-tax was always the main source of revenue in India, and it had become almost the sole universal burden since Akbar had abolished not only the poll-tax and pilgrims' dues but over fifty minor duties. The object was now to levy a fair rent on the land, which should support the administration without unduly burdening the cultivators. Mr. H. G. Keene, an able modern Indian administrator, thus describes the system: "The basis of the land-revenue was the recognition that the agriculturist was the owner of the soil, the state being entitled to the surplus produce. Sometimes an official or a court favourite obtains an alienation of the state's demands on a township or group of townships; but the grant, even if declared to be perpetual, is usually treated as temporary, in the sense that it is liable to be resumed at the death of the grantee or at the demise of the crown. That being the normal conception in systems like that of the Moslems in Hindustan, the agriculturists – especially if they were Hindus – were taillables et corvéables à merci. It was Sher Shah who, first among these rulers, perceived the benefit that might be expected from leaving a definite margin between the state's demand and the ex-
