Page:Indian Journal of Economics Volume 2.djvu/323

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II?DIAI? II?COME TAX The Emperor &kbar, one of ?he mos? enlightened Mohammedan Emperors, and contemporary of Queen Elizabo6h, 6ook away most ot 6hese impos6s, including 6he ha6ed fizh?h levied on infidels, and bull6 himseft an everl&sfing name. In order to compensate for ?he loss of revenue, he, wi?h ?he help of his famous Hindu finance minister, Rajah Toclar Mull, in?roduced a ?en year seffiemen? in ?he case of ?he land ?ax and subsfi- ?ubod money payments for payments in kind. I? was one of ?he minu?es? surveys ever carried ou? and became ?he basis of Modern surveys and seffiemen?s, a? leas? in Bengal. ? The effect of ?he abolition of ?he various vexatious exactions was naturally fel? in ?he courtfry's commerce and industry. Never before or long after ?his period does India seem ?o have enjoyed such material pros- peri,y, so much so ?ha? i? is estimated ?ha? a? ?he ?ime of &kbar's death ?here were no less ?han 85 millions of ?reasure in ?he Agra for? alone, and ?ha? ?he ?o?al gross ?reasure in all ?he ?reasuries of &kbar's empire may be given. at 70 ?o 80 millions s?erling of modern money. * Probably ?bis ?reasure was ?e grea?es? inducemen? for ?he Emperor Shah Jahan, ?he grandson of &kbar, down his name mos? exquisite Taj ?o posterity as ?he Mahal and o?her to hand of the public builder artistic buildings, ?oge?her wi?h canals, ?he IsSUer to insure continued agricultural and commercial prosperity. exhausted ?hi? He, however,' does no? seem ?o have huge ?reasure let? by Akbar. I? was lef? for &urangzib, to squander the remain-

of ?his treasure in fighting ?ho wars of suetea- sion and in suppressing smaller nationalities, in order to bring ?he whole of India under one empire and IBM., p. 88, zt sz?/. Smith, . &.. 2'? 2'r?u=rs of &shtio 8o?i?y o! (]rest Britain sad oonverslon bein8 Rs. 10 t? s sovereign. Akbar, in the Journfd of the Royal Ireland, 19t5, pp. 2Bt-43. the rste of