penses of cultivation. The determination of this margin, and the recognition of the person who should be secured in its enjoyment, formed the basis of the system which, under the name of 'settlement,' still prevails in most parts of India.
"A fixed standard of mensuration having been adopted, the land was surveyed. It was then classified, according as it was waste, fallow, or under crop. The last class was taken as the basis of assessment, that which produced cereals, vetches, or oil-seeds being assessed to pay one-third of the average gross produce to the state, the other two-thirds being left to the cultivators. This was a complete departure from the law of Islam, for it made no difference between the revenue raised from Moslems and that raised from unbelievers. Sher Shah's demand was in no case to be exceeded. It is very noticeable that Akbar added to his policy of union the equally important policy of continuity of system. He aimed at securing to the peasant the power of enjoying his property and profiting by the fruit of his labours. The needy husbandman was furnished with advances, repayable on easy terms. The assessments when once made were assessed for nineteen years; and after the twenty-fourth year of the reign, the aggregate collections of the past ten years having been added together and divided by ten, the future collections were made on the basis of this decennial average.
"Care was taken to provide easy means of complaint when undue collections were exacted and to pun-
