section_path: Administration/Taxation
section_name: Taxation
paragraph_text: Taxation
  
  Akbar reformed the administration land revenues by adopting a system that had been used by Sher Shah Suri. The village continued to remain the primary unit of revenue assessment. Cultivated areas were measured and taxed through fixed rates—on the basis of prices prevailing the imperial court—based on the type of crop and productivity. This system burdened the peasantry because prices at the imperial court were often higher than those in the countryside. Akbar also introduced a decentralised system of annual assessment, which resulted in corruption among local officials. The system was abandoned in 1580 and replaced with the dahsala (also known as zabti), under which revenue was calculated as one-third of the average produce of the previous ten years, to be paid to the state in cash. This system was later refined, taking into account local prices and grouping areas with similar productivity into assessment circles. Remission was given to peasants when the harvest failed during times of flood or drought. The dahsala system was set out by Raja Todar Mal, who also served as a revenue officer under Sher Shah Suri, in a detailed memorandum submitted to the emperor in 1582–1583. Other local methods of assessment continued in some areas. Lands which were fallow or uncultivated were assessed at concessional rates.
  
  Akbar also encouraged the improvement and extension of agriculture. Zamindars were required to provide loans and agricultural implements in times of need, and to encourage farmers to plough as much land as possible and sow high-quality seeds. In turn, the zamindars were given a hereditary right to collect a share of the produce. Peasants had a hereditary right to cultivate the land as long as they paid the land revenue. Revenue officials were guaranteed only three-quarters of their salary, with the remaining quarter dependent on their full realisation of the revenue assessed.