The actual cash amount of the assessment is not such an important question to the cultivator as its proportion to his income. The figures given for Deccan villages by Mr. Vaughan Nash in his “Family Budgets,” show an assessment of about two shillings an acre.[26] Many of the villages I visited were probably poorer, being in the mountains, but the average assessment tax in them appeared to be only a little over one shilling an acre, and sometimes as low as fivepence, on an average holding of twenty acres. The assessment, as I said, has now to be paid in cash on a certain day, often while the crop is still growing. If payment is not made, everything the peasant possesses can be seized and sold by the Revenue authorities—house and land, plough and oxen, bedding and cooking pot. That is the money-lender’s opportunity, and in practice it is usually the money-lender who hands over the cash. If he refuses a further advance, the Government is compelled either to cancel the debt (which is now often done in famine seasons), or to suspend the debt till next harvest (which is frequently done, but only puts off the evil day), or to sell the peasant up, which usually yields a very small price, and sometimes produces serious disturbances, as in the Deccan riots of 1875, when the money-lenders were burnt out and driven from the village.[27] As is well known, nearly all the land in the Bombay Presidency, and far the greater part of Madras, is held on this “ryotwari” system, or peasant tenantry to the State, there being no intermediary at law between the Government and the cultivator, though the money-lender often acts as such. In many other provinces the land is owned by landlords, or “zemindars,” much as in our own country, and the revenue is taken from them, though it is ultimately paid by the cultivator. In Bengal the zemindars were granted a Permanent Settlement in 1793, which fixed the demands of the State so that no further assessment has been instituted, and revenue stands at an almost constant figure. The Rent Acts of 1859 and 1885 aimed at protecting the cultivators from the usual abuses and extortions of the landlord system, but whether the Permanent Settlement, which, of course, involves a great loss of revenue to Government, is justified or not by its results—whether the greater prosperity and intelligence of Bengal arise from the moderation and fixity of the assessment, or are due to climate, race, and enterprise, is one of those questions that are argued between officials and educated Indians with a kind of perpetual motion. A similar Permanent Settlement for the whole of India was proposed by Lord Canning just before his death in 1862, but finally abandoned twenty years later, after laborious discussion.[28] [Illustration: THE RYOT’S HOME.] [Illustration: CARRYING LEAVES FOR FUEL. [_Face p. 92._ ]