In the parts west from the river Kali, almost the whole revenue, whether on the mountains or plains, being reserved under the immediate management of the prince, a fuller establishment was necessary; and that which existed under the petty chiefs, entirely resembled what is described by the late Mr Grant, Sereshtahdar of Bengal, as the proper Mogul system. The actual cultivators, or farmers as they would be termed in England, only they all occupied very small farms, were called Zemindars, and were very moderately assessed. In Almora, (and the other estates did not materially differ,) the rent was fixed by the Visi, which, on an average, may be taken at 10 Calcutta bigas, or 3-1/5 English acres; but the Visis varied a good deal in size, especially in such as were exempted from assessment, which were in general much larger than such as paid it. The extent of 10 bigas for the Visi is chiefly applicable to the latter. The rent was paid partly in kind, partly in money. Each Visi in October paid 28 sers of clean rice, (Calcutta weight,) 4 sers of the pulse called Urid, and 2 sers of Ghiu or oil: in May it paid 28 sers of wheat, 4 sers of Urid, and 2 of Ghiu: in August it paid one rupee in money. On each of the two holidays called Dasahara, there was besides a kid offered to the sovereign for every 10 Visis. The possessions of a convenient number of Zemindars formed a gram or gang, and one of them held the hereditary office of Pradhan, entirely analogous to the Umra of the eastern parts. The Pradhan was allowed a deduction of rent, and enjoyed some honourable distinctions, and, when the heir was in any manner incapacitated, a relation was appointed to act for him. The representations of the other Zemindars or farmers in the same gram, were usually considered as the most just criterion of this incapacity. Besides the judicial powers and the magistracy of his territory, the Pradhan kept an account of the other tenants, and of their payments and debts to government, and, receiving what was due, transmitted it to the collector. He was also an agent for the other Zemindars of his village, to represent losses which they had suffered, and to solicit indulgences on the occasion. Over from twenty to fifty Pradhans was another hereditary officer named Kamin, analogous to the Desali of the eastern states. He assisted the Pradhans in settling their accounts, and in obtaining indulgences on account of peculiar losses; and it was his duty, in an especial manner, to protect the Zemindars, and to induce new comers to occupy waste lands. The rents were never farmed out, but were delivered by the Pradhans to the messengers of the collector, or Bandari, who received an account of what was due from the Kanungoe or register, and he made up his accounts from those forwarded to him by the Pradhans. Where the lordship was petty, no other officers were necessary; but where large, the country was divided