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 “corrected or the village be removed to a more appropriate

Assets obtained from ait. chak. The discrepancy mentioned will ferent sources. be that between the assets found by his average rates on the various classes of soil, and that given by the jamdbandis of previous years and the hakikat jamds of the k4ntingo’s office. Mr. Capper laid great stress on such estimates, which, he said, ‘were more valuable and reliable “than the opinion of a chance amin, or the estimate of a ‘European officer, who, however willing, has certainly not “passed much of his lifetime in estimating the value of crops “standing on a foreign soil, or in accurately determining the “productive powers of various soils, or the nutritious powers “of various waters.”

I6. It will be seen that Mr. Capper’s system scoms to have been the application of cortain rates, which he would find by expericnev, to the various soils returned by the amfins, and a comparison of the estimatéd assets thus procured with fore-obtained returns of the village. Mr. Capper may have modified or strengthened his principles after an application of them. After assessing the parganah of Kakori, he was obliged to take leave for Europe, and the remainder of the district was assessed by Mr. Maconochie.

17. The skilful method pursued by this officer in analyz- ing the holdings of the different classes of cultivators is probably woll-known, but which, since it concerns the assessment of this district, I have no hesitation in giving again.

Mr. Capper’s system.

Mr. Maconochie’s system.

18. Both officers disputed, apparently, the oxistonce of a natural average rate—that is, a gonoral rate which the farmers and landlords would, primd facie, apply, and which they could toll you of, and which would vary with the nature of tho soil, or the position of the land in the village—and both saw the impossi- bility of persuading the owners to give you accurate assets. But, while Mr. Capper checked the villogo returns by his knowledge of a general average rate, Mr. Maconochio went to the rents and made them supply the knowledge he wanted, and the plan was simple and feasible, and deserved success,

19, But, from what experience I have gathered, I am aaa ae inclined to think that some idoa of o natural rate does oxist. Rent is not a

Average rates.