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arrangement  for  the  proper  management  of  the  canals  as  well  as  the
               arrangements  for  future  relief  of  estates  in  case  of  the  failure  of  canal
               irrigation were also carried out in the first regular settlement operations. This
               settlement was carried out in the three southern tehsils by Mr. O’ Brien in
               1870-78 and in Layyah by Mr. Tucker in 1872-78. The method of assessment
               was the imposition of fixed demand on all holdings not subject to the riverain
               action; and in the riverain estates, through fluctuating assessment by soil
               rates.  Throughout  the  riverain  circles  of  all  four  tehsils,  and  the  canal
               irrigated tracts of the southern three, the assessment worked admirably in
               the years between 1880 and 1900. In the Thal, however, the system of fixed
               assessment by which all owners were jointly and severally responsible for the
               revenue of the entire estate, proved unsuitable to the special conditions, and
               broke down utterly after a succession of bad season.
               Second Regular Settlement
               The second regular settlement of 1900 was carried out in the three southern
               tehsils by Pandit Hari Kishan Kaul, P.C.S. In Layyah, the work was begun by
               Captain  Crosthwaite,  I.A.  who  inspected  the  estates  and  submitted
               proposals,  but  died  before  the  work  was  finished;  the  assessment  was
               completed by Pandit Hari Kishan Kaul. Three methods of assessment were
               adopted  to  suit  different  conditions,  firstly  of  Thal;  secondly  of  the  canal
               irrigated estates which were regarded as secure; and thirdly, of the insecure
               canal-irrigated estates and those irrigated by flood from rivers. The method
               of  assessment  in  Layyah,  which  Pandit  Hari  Kishan  Kaul  inherited  from
               Captain Crosthwaite, was rather different from that devised by Pandit Hari
               Kishan Kaul himself for the southern tehsils.
               The Thal Assessment
               In the Thal, the unit of connection was the well, and different wells which
               were grouped together to form an estate had no connection with one another:
               the system of assessment by estates was therefore abandoned, and a return
               was made to that of Diwan Sawan Mal, though with various improvements.
               Each holding  on  a well  was separately  assessed to a fixed sum, collected
               every year, provided that not less than half an acre was cultivated or if, the
               holding  covered  entire  well,  area  on  one  acre.  The  waste  lands  used  for
               grazing in each estate were assessed, and so were the few palms on the wells
               of the Jandi Circle nearest to the riverain area. The land revenue and revenue
               on palms was paid in the Rabi and that on the grazing in the Kharif.
               Secure Canal Estates
               The fixed assessment which Mr. O’ Brien had put on all estates protected
               from the action of the rivers was maintained by his successor in the Pacca
               and Thal circle of the Muzaffargarh Tehsil, and in the Pacca and Nahri Thal
               Circles of the Kot Addu Tehsil; he changed it in Alipur, except in parts of
               three estates. The assessment was first calculated for each estate; next the
               holdings were graded, the number of grades depending on the circumstances


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