land was divided into three classes: rice; hill tract; and garden land. On rice land the tax assessed was thirty-three per cent. of the yield, payable either in kind or in cash. In garden land (that is, orchards, palm-groves, etc.) an amount equal to half the produce of each tree was levied. Hill country was very lightly taxed. If these assessments seem high it should be remarked that they were far lower than those prevailing then in any other state in India.
