The means by which the land revenue is assessed is known as settlement, and the assessor is styled a settlement officer. In Bengal the assessment has been accomplished once and for all, but throughout the greater part of the rest of India the process is continually going on. The details vary in the different provinces; but, broadly speaking, a settlement may be described as the ascertainment of the agricultural capacity of the land. Prior to the settlement is the work of survey, which first determines the area of every village and frequently of every field also. Then comes the settlement officer, whose duty it is to estimate the character of the soil, the kind of crop, the opportunities for irrigation, the means of communication and their probable development in the future, and all other circumstances which tend to affect the value of the produce. With these facts before him, he proceeds to assess the government demand upon the land according to certain general principles, which may vary in the several provinces. The final result is a settlement report, which records, as in a Domesday Book, the entire mass of agricultural statistics concerning the district. Lower Bengal and a few adjoining districts of the United Provinces and of Madras have a permanent settlement, i.e. the land revenue has been fixed in perpetuity. When the Company obtained the _diwání_ or financial administration of Bengal in 1765, the theory of a settlement, as described above, was unknown. The existing Mahommedan system was adopted in its entirety. Engagements, sometimes yearly, sometimes for a term of years, were entered into with the zamindars to pay a lump sum for the area over which they exercised control. If the offer of the zamindar was not deemed satisfactory, another contractor was substituted in his place. But no steps were taken, and perhaps no steps were possible, to ascertain in detail the amount which the country could afford to pay. For more than twenty years these temporary engagements continued, and received the sanction of Warren Hastings, the first titular governor-general of India. Hastings' great rival, Francis, was among those who urged the superior advantages of a permanent assessment. At last, in 1789, a more accurate investigation into the agricultural resources of Bengal was commenced, and the settlement based upon this investigation was declared perpetual by Lord Cornwallis in 1793. The zamindars of that time were raised to the status of landlords, with rights of transfer and inheritance, subject always to the payment in perpetuity of a rent-charge. In default of due payment, their lands were liable to be sold to the highest bidder. The aggregate assessment was fixed at _sikká_ Rs. 26,800,989, equivalent to Co.'s Rs. 28,587,722, or say 2¾ millions sterling. While the claim of Government against the zamindars was thus fixed for ever, it was intended that the rights of