More worthy of admiration than the subjugation of such large territories in which of course many others have also been successful, is the fact that Akbar succeeded in establishing order, peace, and prosperity in the regained and newly subjugated provinces. This he brought about by the introduction of a model administration, an excellent police, a regulated post service, and especially a just division of taxes.[10] Up to Akbar's time corruption had been a matter of course in the entire official service and enormous sums in the treasury were lost by peculation on the part of tax collectors. [Footnote 10: For the following compare Noer I, 391 ff.; M. Elphinstone, 529 ff.; G.B. Malleson, 172 ff., 185 ff.] Akbar first divided the whole realm into twelve and later into fifteen viceregencies, and these into provinces, administrative districts and lesser subdivisions, and governed the revenues of the empire on the basis of a uniformly exact survey of the land. He introduced a standard of measurement, replacing the hitherto customary land measure (a leather strap which was easily lengthened or shortened according to the need of the measuring officer) by a new instrument of measurement in the form of a bamboo staff which was provided with iron rings at definite intervals. For purposes of assessment land was divided into four classes according to the kind of cultivation practiced upon it. The first class comprised arable land with a constant rotation of crops; the second, that which had to lie fallow for from one to two years in order to be productive; the third from three to four years; the fourth that land which was uncultivated for five years and longer or was not arable at all. The first two classes of acreage were taxed one-third of the crop, which according to our present ideas seems an exorbitantly high rate, and it was left to the one assessed whether he would pay the tax in kind or in cash. Only in the case of luxuries or manufactured articles, that is to say, where the use of a circulating medium could be assumed, was cash payment required. Whoever cultivated unreclaimed land was assisted by the government by the grant of a free supply of seed and by a considerable reduction in his taxes for the first four years. Akbar also introduced a new uniform standard of coinage, but stipulated that the older coins which were still current should be accepted from peasants for their full face value. From all this the Indian peasants could see that Emperor Akbar not only desired strict justice to rule but also wished to further their interests, and the peasants had always comprised the greatest part of the inhabitants, (even according to the latest census in 1903, vol. I, p. 3, 50 to 84 percent of the inhabitants of India live by agriculture). But Akbar succeeded best in winning the hearts of the native inhabitants by lifting the hated poll tax which still existed side by side with all other taxes.