The land tax of India, according to the Moohummudan law:

Neil B. E. (Neil Benjamin Edmonstone) Baillie, Alamgir/U+0233/At Fatawi

Description

1111 fill ; EffIiI) ' '^ ' ' ' * ' i' r {'> 'Mi^Ji-1 J'- . '.'; v-t The land itself be the of a inKhiraj. subject grantmay as in the case of Ooshree and Wuzeefa lands,perpetuity, of individuals.which have become the property private So also with toMookasumah theregard lands, presumption that are still the of the therebeing they property State, seems to be no doubt that in like manner bethey may theirto and becomegranted private persons property, be assessedhowever to the whichsubject Khiraj may inthem. besides these thereall are,upon But, lands, countries to Mussulman tracts ofmany rule, largesubject reclaimed from a statewhich have never beenterritory toof or if once reclaimed have fallen backnature, again their insomuch that it becondition, may impossiblepristine to trace who ever were their Such land is Propertyproprietors. and in it is established it,waste, property by reclaiming acquired, that it into with theis, cultivation, permissionby bringing to Aboo and theof the Imam, Huneefa, byaccording Yoosuf andmere act of to Abooreclaiming it, according Moohummud. When the two concur indisciples opinion the is in at totheir master,against judge general liberty whichever of the he think more con-adopt opinions may formable to sound reason and But in India theauthority. has been to the of Abooopinionpreference usually given Imam is in the FutawaHuneefa.

Sujets

• Imposition (fiscalité)
• Land tenure
• India
• Land value tax
• Sharia

Informations

• Publié par: les_archives_du_savoir
• Nombre de lectures: 6
• Langue: English
• Poids de l'ouvrage: 11 Mo

Extrait

1111
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f FTHE
LAND TAX OF INDIA
ACCORDING TO THE MOOHUMMUDAN LAW
WITH AN
|ntrobittf0rjrTHE
LAND TAX OF INDIA,
ACCORDING TO THE MOOHUMMUDAN LAW
TRANSLATED
THEFROM FUTAWA ALUMOEEREE,
Jtotcs.
SECOND EDITION,
WITH AN INTRODUCTORY ESSAY
ON THE LKABING PRINCIPLES OF THE ITS APPLICATION TO THETAX,
BRITISH AND ITS EFFECT ON THE TENURE OF LAND.PROVINCES,
BY
NEIL B. E. BAILLIE,
AUTHOR OF SEVERAL WORKS OX THE MOOHUMMUDAN LAW.
LONDON:
& 15 WATERLOOSMITH, ELDER, CO., PLACE,
1873.PREFACE
TO THE
FIRST EDITION.
the the EastTHE most of acquired byimportant rights
itsIndia cession or fromconquest, predecessorsCompany, by
is the or Landin the Government of Tax,India, Khiraj
and washas existed in that fromwhich times,country early
it soon after its theconquest byprobably imposed upon
was con-Mohammedans. In the to this taxrightBengal,
from theferred on the an MogulCompany by express grant
the 12thShah under aFirman dateAlum, bearingEmperor,
and neither in that nor inof 1765 ; Presidency, anyAugust,
India or theirother of have the EastIndia,part Company,
local ever to inany greater rightsgovernors, pretended
than to theof this tax,respect particular belonged preceding
under the law of theacknowledged country.governments,
a matter ofIt been consideredhas, therefore, always import-
ance to ascertain as as the nature andpossiblecorrectly
the Moohummudanlimits of that totax, Law,according
which was not the law of the but wascountry,only general
which determined the of themore thatespecially rights
Government and the to each other. onEnquirerspeople
this have directed their to the
subject usually investigations
and ofthe theopinions prevailing people, practicesamong
subordinate rather than to the written records of
governors,
.53014911 PREFACE.
the law. This be accounted for themay perhaps fact,by
that the authorities of the Moohummudan Law are still in
a inmeasure shut the Arabic Thegreat up language. only
on the Law of the hitherto acces-original authority Khiraj,
sible to the mere is the rather confusedreader,English
account of it which is contained in Mr. Hamilton's transla-
tion of the Unless with and someHidayah. perused care,
of the that account in someknowledge subject,previous may
mislead the and it isreader,respects scarcely intelligible
onwithout the aid of commentaries the that are stillwork,
to be found in the Arabic For thisonly language. reason,
extracts from the Futawa Iin continuing my Alumgeeree,
have selected this of the law as not of im-part only great
in but also as that after isitself, which, Sale,portance
in the and mostinvolvedperhaps greatest obscurity, requires
elucidation.
The contain all that I have been able to
following pages
find in the six volumes of the Futawa aAlumgeeree, having
direct on the or Land Tax. Their extentbearing Khiraj
to the amount of labour which has beenbears no proportion
or in thein them,compiling acquiring knowledgeexpended
to their The isproper explanation. explanationnecessary
in an and in the Notes.contained Introduction,partly partly
to deduce thethe former I have endeavouredIn leading
of the and to them to theLaw, apply presentprinciples
Eevenue. The latter have been derivedof Landsystem
and from theother of the Futawafrom parts Alumgeeree,
and two of its the andCommentaries, KifayahHidayah
theIn the Introductory Essay, Shuraya-ool-Islam,Inayah.
is also referredTreatise on the Sheeaa doctrines, occasionally
1 havethese which are in beento. All Arabic,works, printed
the of the Committee of Publicat under authorityCalcutta,
and areInstruction. The printed together,Hidayah Kifayah
the double orwork is referred to underand the combined
1
Omitted in the present Essay.