[Desáis.] Crown sub-divisions had, in addition, the important class called desáis. The desáis' duty appears at first to have been to collect the salámi or tribute due by the smaller chiefs, landholders, and vántádárs or sharers. For this, in Akbar's time, the desái received a remuneration of 2 1/2 per cent on the sum collected. Under the first viceroy Mírza Ázíz Kokaltásh (A.D. 1573-1575) this percentage was reduced to one-half of its former amount, and in later times this one-half was again reduced by one-half. Though the Muhammadan historians give no reason for so sweeping a reduction, the cause seems to have been the inability of the desáis to collect the tribute without the aid of a military force. Under the new system the desái seems merely to have kept the accounts of the tribute due, and the records both of the amount which should be levied as tribute and of other customary rights of the crown. In later times the desáis were to a great extent superseded by the district accountants or majmudárs, and many desáis, especially in south Gujarát, seem to have sunk to patels. [Land Tax.] Up to the viceroyalty of Mírza Ísa Tarkhán (A.D. 1642-1644), the land tax appears to have been levied from the cultivator in a fixed sum, but he was also subject to numerous other imposts. Land grants in wazífah carried with them an hereditary title and special exemption from all levies except the land tax. The levy in kind appears to have ceased before the close of Mughal rule. In place of a levy in kind each village paid a fixed sum or jama through the district accountant or majmudár who had taken the place of the desái. As in many cases the jama really meant the lump sum at which the crown villages were assessed and farmed to the chiefs and patels, on the collapse of the empire many villages thus farmed to chiefs and landlords were retained by them with the connivance of the majmudárs desáis and others. [Justice.] The administration of justice seems to have been very complete. In each kasbah or town kázis, endowed with glebe lands in addition to a permanent salary, adjudicated disputes among Muhammadans according to the laws of Islám. Disputes between Muhammadans and unbelievers, or amongst unbelievers, were decided by the department called the sadárat, the local judge being termed a sadr. The decisions of the local kázis and sadrs were subject to revision by the kázi or sadr of the súbah who resided at Áhmedábád. And as a last resort the Áhmedábád decisions were subject to appeal to the Kázi-ul-Kuzzát and the Sadr-ûs-Sudûr at the capital.