CHAPTER : 4 195 - 252

S tate Finance :

i. Financial Administration,

ii. Finance Department.

iii. Record Keeping.

iv. The Kamavisi System.

V , Types of Receipts.

vi. Items of Expenditure,

Appendix A Table Showing the Receipts of Mahal.

W W W W W W W W W W W W W W W W W 'W W W ’W 'W W ’W 'W

CHAPTER - IV

STATE FINANCE

Public Finance is a politico-econom ic subject but

th is c h a p te r as th e t i t l e suggests, makes a h is to r ic a l

approach to i t . The c h a p te r is concerned with the income

and exp e n d itu re of the Peshwa Government and the system

of adjustment th e re in . I The th re e main asp ec ts of Public

Finance a re ; (1) Income and E xpenditure, (2) Financial

Adm in istra tion , (3) Pub lic Debt.^ The la s t is sometimes

trea te d as a se p a ra te top ic but the th re e jo in t ly mark

the economic p o lic y of the Government. Hence to understand

th e economic and fin an c ia l system of the Peshwa Government,

th ey should be d e a lt w ith sim ultaneously . However the

la s t top ic i s considered s e p a ra te ly in the next c h a p te r ,

so as to a r r i v e at the t ru th in the rem ark g en e ra l ly made

about the h eavy d eb t of the Peshw as.

The f inanc ia l system of the Peshwas is s t i l l an

unexp lored , v irg in f i e ld and the few stu d ies made

so fa r have mainly brought out the d eb it s id e of the subject)

This ch a p te r t r i e s to throw ligh t on the actual pattern

of the Financial System of the Peshwa Government.

Under Shahu, the Peshwa held a prominent p lace

in p o l i t ic s . Shahu had been a p r iso n e r at the Mughal Court

fo r a long time and when he become a king he d id not

have su ffic ien t funds to maintain th e a rm y . \ The Peshwas,

hence, had to confront a v e r y bad condition. They d id

not have any a n ces tra l t re a s u re and y e t , they had to run

th e Government, to hold enemy at bay to p re s s u r is e the

in tern a l enemy and to expand the ex is t in g t e r r i t o r y . To

cope w ith th e situation they promoted the new banking

system w hich became the new method of acquiring the finance

n ecessa ry fo r putting into action t h e i r expansion p lans.

They expected to extend th e sp h e re of the influence of

the Maratha pow er in o th e r s ta te s , to encourage the Marathas

to be engaged in fighting without d is tu rb in g th e i r own t e r r i t t o r y ,

to g iv e them o p p o rtu n itie s to get wealth and above a l l

to 6xpand the 'Hindu P adpatshah i' and to p ro tect those

who re l ie d on them.

FINANCIAL ADMINISTRATION :

I El^hinstone found the Maratha country in a b e tte r

position in re sp e c t of a g r ic u ltu re than the o th e r p a r ts

of India ( 1 ) But the Peshw as' f inanc ia l System did not

have i t s base in a g r ic u ltu ra l p r o s p e r i t y . The in fra s tru c tu re

of th e Maratha f i s c a l system during th e Peshwa period

la y a c tu a l ly in the estab lishm ent of the Maratha confederacy

and la t e r on in the methods adopted fo r co llection of dues

and re c e ip ts expected from va r io u s re so u rce s . ]

i B a la ji V ishw anath , the F ir s t Peshwa of the Bhat

fa m i ly , t r ie d to build up the confederacy in four stages.

196

W h e legal sanction fo r the co llec tion of dues from Mughal

Subhas and o th e r r ig h ts w ere acquired in the form of th ree

d if fe re n t Sanads ( i . e . agreements) which formed the base

of th e Peshw as' economy. These w ere the Chauthai Sanad,

th e Sardeshm ukhi Sanad and th e Swaraj ya Sanad as acquired

in 1719 a .D.

The to ta l revenue of th e s ix subhas came to about

eighteen c r o re rupees and the Marathas could get 35% of

th is amount, i . e . , about s ix c r o re s and t h i r t y lak h s app­

ro x im ate ly { 2 ) t This su b stan tia l amount formed the bulk

of the M arathas' finances b es id es which they could claim

big amounts when the Maratha Empire was extended to number

of s ta te s of India.^. This should re fu te the charge that

th e Maratha em pire was not s e l f - s u f f ic ie n t and hence had

to tak e loans fo r c a r ry in g out a d m in is t ra t iv e w ork .

DISTRIBUTION OF THE COLLECTION OF SOURCES :

It i s wellknown that B a la ji Pant, the f i r s t Peshwa

a lso made arrangement fo r th e d is tr ib u tio n of the dues.

^The annual income of th e Maratha Government thus came

from the revenue co llec ted from the S w a ra jya a re a , the

Chauthai and Sardeshm ukhi r ig h ts from the ou ts id e .^ )

'T h e Sardeshm ukhi brought Rs. One c ro re and eighty

la k h s ( in 1720 A.D. ) to King Shahu. M oreover, the

Maratha em pire came to be extended to Northern and Southern

p a rts of India, when war le a d e rs annexed a number of

197

t e r r i to r i e s l ik e G ujarat, Rajputana, and la te r on t r ie d

to conquer Bengal, O rissa e t c . , b e fo re the d is a s te r of

Panipat in 1761 A .D ., and th is meant a co n sid erab le addition

to the to ta l revenue co lle c t io n .

The Saran jam dars who w ere assigned d if fe ren t p a r ts ,

w ere supposed to pay some p a rt of the re ce ip ts into the

government t r e a s u ry .

The point th a t emerges from th e above deta iled d e s c r i ­

ption is that the s ta te t re a s u ry d id not genera lly get

the expected amount fo r d e fra y in g i t s expenses - One of

i t s p r in c ip a l items being maintaining d iv is io n s of armed

fo rc e s , i . e . , Huzarat. The s ta te t re a s u ry had to support

i t s e l f w ithout a S a ran jam d ar's i r r e g u la r monetary ass is tance .

They had to support t h e i r income by arranging fo r more

and more e x p e d it io n s .

SARANJAMADARS AND THE MARATHA ECONOMY :

The Saranjam dars w ere expected to return the money

i f they d id not a s s is t the Royal A rm y. But they frequently

fa i le d to do so . The S a ra d a rs a lso d id not pay o th er dues

in time and ye t asked fo r concessions. These w ere some

of the fa c to rs which brought d is a s te r in the economic system

and made finance u n a va ila b le . It is necessa ry to consider

in g re a te r d e ta i l the above mentioned Saranjam dari system

w hich p ro v e d , as h is to ry g ive s ev id en ce , both a boon

and a cu rse to th e Maratha economy. The members of the

198

confederacy fu l ly depended on one another since the whole

t e r r i to r y was d iv id e d into two p a rts ;

(1) The t e r r i t o r y under the ru le of the Government which

was ca lled Kamavisi Mulukh(for accounts purpose^ (2) the t e r r -

- i t o r y under the ru le of Saranjam dars named Saranjami Mulukh

which was su p erv ised by the government by appointing

vario u s o f f ic e r s as P hadanis , Jamenis, Chitnis e t c j New

members joining the confederacy was a continuous and necessary

process which was v e ry p ro f i ta b le . I J a g ir s had to be a llo tted

to the S a rd a rs to enable them to maintain armed fo rces

and to d isch a rg e o th e r du ties enjoined on them. These

Ja g i r s , which passed on the next generation w ere known

as Saranjam s and those to whom they w ere assigned were

the Saran jam dars.' Both th e g iv e r and ta k e r had to go through

an agreement ca l led th e Sanad.f iThe term s and conditions

of the Sanad bring out the nature of the Maratha economy.

For exam ple in 1761 A.D. V ithal S h iv d e v V inchurkar was

granted a Saranjam (3 ) of R s .1 ,6 8 ,5 0 0 , th e conditions being

that he should submit d e ta i led accounts of the revenue

of th e t e r r i t o r y assigned to him, that he should increase

the revenue, and t h a t . - - ^ should maintain a contingent of

f i v e thousand h o rse s .

The fo llowing w ere the d e ta i ls of the sum a llocated

to him :

Rs. 5 ,0 0 0 fo r personal expenses,

199

Rs. 15,00,000 for maintaining the contingent

Rs. 1 2 ,5 0 0 fo r ad m in istra tio n of the Fort of Gwalior,

Rs. 1 0 ,0 0 0 fo r the su p e rv is io n of the Fort of Rajdehar

The Saran jam dars w ere thus a l lo t te d the t e r r i t o r y ,

the r e s p o n s ib i l i ty and the m oney, But the government frequently

fa i le d to r e c e iv e th e expected amount from them. Sometimes

the dues and r ig h ts from th e v i l la g e s w ere d is tr ib u ted

between the Peshwa and the Saran jam dars.' These v i l la g e s

ca lled " Domala " used to add some amount to the t re a s u ry .

The fo llow ing Sanad was g iven to a prominent Saradar

which shows how he could re c e iv e from the Government

the r ig h t of S a ra n ja m .(4 )

T R ^ U r S T T ^ f I I T U T R W ^ 3F«F

8 1 7 2 8

I m i l T T T T T T

I m i l T f l T O T F H R f f r W r

200

m n ^ rTT I 1 UTcT

I 4l3f 3inTT

I

I UTH ^

II (1 )

201

I W r n j T

I M tI R

I I TrTHR

mi I

I m { ^

I ^

I 3 ^ 3 %

yri I ^

I m il

I mi I • mrfcT

mi I jttM , mi I mi i wmr^

I ^ 3 1 T

I ^

I

I

I ? I R T T

I T R 7 T 3 T T 7 T

I f ^ I W T

I 2

¥?ir ^Rm

I w r ^

I mi I f c#3-

to one Saranjam dar and how in r e a l i t y th e a rea under the

P esh w a's d i re c t contro l being lim ited , the amount of revenue

co llection was a lso v e r y re s t r ic te d .

202

This Sanad shows the extent of the territory allotted

In addition to t h i s , th e Peshwa had h is own Saranjam

ca lled Khasgat and th e amounts co llec ted from th ese Mahals

w ere u t i l is e d fo r S ta te .

This system of co llecting the revenue from d if fe ren t

p a r ts in s id e and ou ts ide the Empire completed the formation

of the co n fed eracy . It underwent a few changes la t e r under

B ala ji B a jirao , M adhavrao and Sava i Madhavrao P esh w asJ

It seems that one more fa c to r i s d i f fe re n t from th e p rev iou s

one v i z . ^the influence of Brahmins in economic a f f a i r s and

o th e r a f f a i r s of the Peshwa Government. ■ This period marked

the influence of Brahmins in* almost each and e v e r y f i e ld .

The old 'A sh ta Pradhan Mandal ( i . e . a Body of Eight M inisters)

which constituted th e government under S h iv a j i lo s t i t s power

at th e time of Shahu. The Peshwas became th e c h ie f p o lic y

m akers and the a d m in is tra to rs of the Maratha Empire.

The o f f i c ia ls l ik e P hadanis , Sa b n is , Muzumdar, Jamenis

w ere appointed to contro l and guide va r io u s departm ents

and a lso in the courts of Saranjam dars by the Central Government.

The Peshwa acquired a new sta tus when h is o f f ic e became

h e r e d i t a r y . A fte r B ajirao Peshwa the Brahmin S a rd a rs seem1to emerge in the p o l i t ic a l f ie ld along with o ld Maratha

S a rd a rs , Mong w ith Shinde, Holkar and Paw ar, th e re w ere

R ajebahaddar, Bundele (Kher) Bhuskute, W inchurkar, Panse

and Patwardhan e tc . A few more names in addition to those

mentioned e a r l i e r l i k e Kanade, B in iw ale , Mehendale, Gokhale,

Bendre would confirm th is point! The o f f ic ia ls l ik e Phadanis,

Sabnis w ere mostly Brahmins. The bankers and Kamavisdar

w ere a lso Brahmins, e .g . D ixit - Patw ardhan, Babuji Naik-

Jo s h i , Wanawale, Tambwekar e tc .

FINANCE DEPARTMENT AND THE METHOD OF BOOK-KEEPING :

jThe Finance Department of th e Peshwas was a big

es tab lish m e n t. It was ca l le d 'E k -B e r j i Daftar' More than

a thousand c le r k s worked in th is o f f ic e on va rio u s posts .

At th e time of B ajirao II, th e re w ere more than 1500 (f ifteen

hundred) c le r k s in the Phad. (5)

203

3 0 0

1 0 0

1 0 0

1 0 0

6 0 0

5 0

5 0

2 0 0

I , 5 0 0

In Addition to th is number, sevfer^I o th er c le r k s

w ere appointed to keep accounts in the courts of S a rd a r s ,

M amalatdars, Subhedars and K am avisdars . There w ere se p ara te

c le r k s in va r io u s Karkhanas and mints. This should make

c le a r on what la rg e sc a le money transactions and accounts

keeping ex is ted during th is p e r io d j

The S e c re ta r ia te maintained the re c o rd s of the em pire

ca lled the Huzur Daftar.^i I t , too, was a big establishm ent

consisting of about 200 c le r k s . Both the S e c re ta r ia te and

the E k-B erji Daftar w ere headed by th e Phadanis who was

the Chief S e c re ta ry as w e l l as the Accountant General (6 ) ,

I The Finance Department was located at ^*une, since

i t was the Head Q uarters of the Peshw as. As a p u re ly

finance departm ent it executed the Accountant G enera l's

work> income and exp en d itu re and the economic items

of the t r ib u ta ry s ta te s and a lso Saranjam s. '

RECORD KEEPING :

The Finance Department maintained two ty p e s of re co rd s :

' ^ i ) The C ha la te D aftar, ( l i t e r a l l y a moving Daftar)

t r a v e l le d w ith the Phadnais and d e a lt w ith the general

adm inistration w hich included p a p ers regarding Inams, re lig ious

m atters , kept fo r read y re fe ren c e . These documents '^erg

a lw a ys in t r ip l i c a te so that the Chalate Daftar a lw a ys contained

one co p y . (7)

(2 ) ' The Second Record consisted of p ap ers p rep ared

fo r the budget i . e , Ajmas. There was a se p ara te budget

fo r each prant which noted down gross demand, deductions

and g ross balance and tem porary additions e t c . , So that

204

Daftar i s s ignificant from the point of view of economic

h i s t o r y .

BOOK KEEPING IN THE FINANCE DEPARTMENT OF THE

PESHWA GOVERNMENT :

PRANT AJMAS (Anticipated Budget of the Prant) It

was th e duty of the c le r k s who worked in the finance

department to p re p a re th e revenue demands. It showed

th e net demand by deducting th e payment made to Watandars

and o th er servants^ items of cash exp en d itu re w ere a lso

shown and la s t ly a r r e a r s to be co llec ted w ere added so

that the net cash balance could be a r r i v e d a t . 'Logan's

Report' c l e a r l y mentions th is p ro ced u re . (8 ) ~

Revenue Demand :

Gross demand

- deduction fo r a lienation ( l ik e Domala v i l la g e s )

Gross balance

- Cash exp en d itu re l i k e S a la r ie s e tc .

Fixed Revenue and exp en d itu re .'

TALEBAND : ( i . e . Balance sh ee t) considered

amounts of re c e ip ts and exp en d itu re together. Every Prant

p rep ared such balance sh eets e v e ry y e a r and they a lso

mentioned loose accounts. They w ere accompanied by Zadatis.

( i . e , d e ta i ls of the items of re c e ip ts o r expenditure.) The

Zadatis w ere th e combined form of the d e ta i ls of the re c e ip ts

and ex p en d itu re . Talebands w ere subjected to the Finance

Department fo r au d it. In the y e a r 17 9 1 -9 2 A.D., the Taleband

of Pune Prant show s.

205

Actual co llec tion Rs. 9 0 ,0 1 3 (because ofS c a r ity of rain)

A r r e a r s Rs. 2 ,6 76

Collection of Past Dues Rs. 14 ,6 75 (9)

A ll the Prant Accounts when com pleted, were forw arded

fo r record into the finance departm ent. There they were compared

(studied alongw ith) w ith c la s s i f ie d led g ers (Khatawanis)

of a l l k inds of expend itu re and the g rea t Tarjumas were

thus p re p a re d .

1 . TARJUMA AS A RECORD OF YEARLY INCOME aWd EXPENDITURE :There w ere d a i ly re g is te rs (R o z k ird s) , A bstract of

re g is te r s , Balance sh eets (Taleband)^ estim ates of revenue

and exp e n d itu re (A jm as), a b s t ra c ts (T eri j) and based on

them w ere the au thorised budgets fo r d i s t r i c t s and exh ib ited

a com prehensive view in Tarjuma.

From the Taleband i . e . , balance sheet of the im peria l

co llec tion of revenue, th e net balance was separated and

it was record ed in the Tarjuma. The Tarjuma shows

(1) The a r r e a r s of the past y e a r ca lled Salgudast

(2) F u rth er a r r e a r s w ere found on examination

(3) R eceipts of the cu rren t y e a r in cash o r kind

under the fo llowing heads

1) Mahal Nisbat,

2) Mahal Nihaya

3) K herij Mahal Nihaya

4) Various ty p e s of Kamavisis

206

V.

in d e ta i l namely^ ex p en d itu re . It included

1) Expenses paid to S h i le d a rs as Nalbandi,

2) Pages and Pathake

3) Personal Guards i . e . Hashams

Expenses on adm in istra tion ,

5) S a la r ie s and payments of Sarkarkuns, c le rk s

e tc . ( 1 0 )

6 ) Expenses paid fo r co llecting dues,

7) Expenses fo r buying c lo th ,

8 ) Personal exp en ses ,

10) Payment of w ar Chiefs (More d e ta i ls in The

Income and Expenditure of the P eshw as).

207

In Kharch one finds the items of expenditure

When the Tarjuma of th e Year 1864-65 A.D. was a ssessed ,

i t was found to include dead and l i v e stock . The Tarjuma

is quoted as an example :

Tarjuma of the y e a r 1764 - 1765 A.D. A review

(1) Dues w ere co llec ted from th e Prants v iz . Bundel

Khand, Konkan, Bhelase , Huzarat, Varghat,

Gangthadi, Khandesh, Gujarat, Karnatak, Hindustan*

The Peshwas had the righ t to co llec t the revenue

from the above mentioned subhas or Prants ( 1 1 ) .

(2) Receipts from va r io u s items w ere found in a

s p e c i f ic format v iz .

1) A r r e a r s of the la s t ye a r JsiT^

2) R eceipts of th is year

3) P resents JT'FRTTS

A) Loans 5 W ^ g

5) About c lo th S S

A r r e a r s of the la s t y e a r s Rs. 4 ,7 5 ,8 5 ,6 2 6 and 15

annas. Receipts fo r th e y e a r Rs. A ,3 3 ,4 6 ,9 7 0 and 15 annas.

The p r ic e of j e w e l le r y Rs. 2 2 ,3 8 ,6 5 5 and annas 15.3/A

A l i s t of ornaments loose j e w e l l e r y , id o ls , tools of iron,! y

b r a s s , l e a th e r , i v o r y etc- was found along with a l i s t of

animals and o th er dead and l i v e s to ck . The c a t t le

numbered 1 0 ,0 8 0 which includes cows, bu ffa loes, "

bu llocks e tc . It i s amazing to find even the number of

human beings in th is l i s t . On rev iew ing the above authorised

accounts, i t seems that/

1) The amount co lle c ted by means of revenue and

o th e r sources l i k e Nazar was la rg e enough to

su f f ic e fo r the adm in istra tion and pub lic w e lfa re ,

2) A co n sid e ra b le amount was a lso co llected from

ransoms and lo o ts ,

3) The t r ib u te co lle c ted from the weak powers

of Karnataka as f r ie n d ly t r ib u to ry s ta te s ,

A) When powers w ere not ready to pay t r ib u te ,

i t was co llected from these powers by arranging

invasio ns. Invasions again meant deb ts since

troops had to be paid in — — — — — — —

208

advance and d eb ts in turn could be paid off

only through e x p e d it io n s . The saying " If troops

m o ve,d eb ts w i l l be paid off " i|!i5r ^ "

p ro v e s the t ru th of th is o b se rv a t io n . ,y

The s t ra te g y of the Peshwas about loans is discussed

e ls e w h e re .

Amoung th e sources of income that the Peshwas commanded,

some l ik e V ancharai, C h h ap p arb an d i, Ghasdana w ere local

ta x e s and w ere found in th i s Tarjuma.

ROZKIRD ;

It was the reco rd showing the d a i ly income and expen­

d itu re of the Peshw as, t h e i r day - book

contains the d e ta i ls of the actual income from various

sources and money spent on d i f fe re n t items and a lso of

th e agreements and documents g iven to s e v e r a l persons.

This record was a c tu a l ly kept in the Phad in the Chalate

D after b ranch . The p a p ers contain th re e items :

( 1 ) Pota w hich com prised th e actual Jama i . e .

re c e ip ts and K harch , e .g . d a i ly expenses l ik e

Inam, Makta Nazar and money spent fo r re lig ious

purpo ses .

(2) Ravasudgi ; R efers to cash o r d e r s , th e o f f i ­

c ia l documents l ik e Warat (demand d ra f t s ) ^'sued

by the government to e i th e r Kam avisdars o r

to prant t r e a s u r ie s o r to the t r ib u to ry ch ie fs

in favo u r of a l l ty p e s of c r e d i t s .

209

(3) Dafata Consisted of the government o rd e rs on

important m atters l i k e , g ran ts , appointments

of revenue o f f ic ia ls and o th er personnel. Ghadanis

a re government documents of c la s s i f ie d groups

under sp e c if ic h ead s. They a re the counter

p a r ts of R ozk ird s . They contain the record

of the exped it ion under the gen era lsh ip of various

G enerals of the Peshw as.

CHITNISI GHADANIS :

These Ghadanis made a note of th e money spent on

items l ik e , sw ari Sarkarkun i . e . . S a la r ie s of the c le rk sI

etc . They helped in assess ing the exp en d itu re of the Peshwas.

A ll th e se record - books a re important fo r the study

of th e economic h is to ry of the Peshwa period but some

of the books a re m isplaced and some a re not available^

so one cannot get a com plete, continuous p ic tu re of all^

the accounts.

ACCOUNTS KEEPING :

It was done in d i f fe re n t w ay s . One method ca lled

'P o tap a ik i' ( i . e . from the t re a s u ry ) re fe r re d to the payment

made d i r e c t ly from the t re a su ry and i t s en try was made

in E k -B er j i-D a fta r . A second method was 'P a rb h are ' i . e . ,

payment made from o th er sources than the t r e a s u r y , This

was ad justed against w arats and th is ad justed payment

was deducted from the government re c e ip ts ( i . e . ad justed

210

from th e Prant T re a su ry ) , These ty p e s of e n tr ie s w ere made

in "Duberji Accounts ie . Double - e n t r y —system i e . , F irs t

th e Warat en try and secondly the en try of th e repayment\

was a lso made. This D ou b le -E n try^ ystem p re v a i le d throughout

th e Peshwa p e r io d . A ll the accounts about the contracts

w ere given by p re v io u s agreement. The contracts given

to t r a d e r s , b a n k ers , b ro k e rs who sup p lied c lo th , money

fo r wages, coins and defence equipment w ere put down

in a continuous form of w rit in g . The name of the con tracto r,

the amount he agreed to in ve s t and the la te s t payment

made. The record was a lw a ys c a r r ie d fo rw a rd to the next

time e . g . , Ghadani 460, H aribhakti used to take th is ty p e

of co n trac ts . ( 1 2 )

" 1 ,00,000 F 23 ^ ^ii

F F H R f f r ^ Wm ^ r^T tfl I W

6 , 0 0 0 F 4 ^ f I ’l ^ 1 1 ^ I W R - ^ 1 I T T ^

^Tl I rrarfT ^ 1 1 M T 2 0 0

Tznwar ^ rintn i

MISCELLANEOUS ACCOUNTS ;

This t y p e of account is seen in Ghadanis on a la rg e

sca le under the head Tasalmat. It contained the record

of a loan which had not been p re v io u s ly agreed upon. Some­

times an u n in te l l ig ib le loan comes under th is head (13)

211

" F 3 0 W ^ 1 I I ^

r->

t e l T i r w T 1 , 0 0 , 0 0 0 ^ T R T f ^ l I W T 7

fri I T F m T R ^ ^ Wm

tr rqRT TITW l fTTr M?T TFrT 'qsgtfr • "

So a l l the money transactions come under two typ es

of accounts (i) S ingle - E ntry— S ystem . ( i i ) Double- Entry-

System .

212

MONEY TRANSACTIONS :

P rev iou sagreement

Potapaik i(Cash)

P arb h are (Prant - t r e a s u r y )

C red it Miscellan-eous

Duberji E kberji(Double (SingleE ntry) Entry)

Duberji (Double Entry)

Duberji ( Double

Entry)

DuberjiDoubleEntry)

THE INCOME OF THE PESHWA GOVERNMENT :

In t ry in g to a ss e ss the income of the Peshwas

one meets with d i f f ic u l t ie s at the outset. F i r s t a c le a r

p ic tu re of the economic situation cannot be e a s i ly drawn

as the boundaries of the Maratha em pire kept changing

(s ince some of the dues w ere co llec ted from Maratha feuda­

to r ie s and some from the Mughal fe u d a to r ie s . Some w ere

co llec ted from the t r ib u ta ry s ta te s of Karanataka and from

o th e r regions and only some of the t e r r i t o r y was under

th e d i re c t control of th e Maratha Government.) Again the

whole Maratha t e r r i t o r y was d iv id e d into two main p a r ts

fo r co llection purposes :

(1) T e r r i to ry w here th e Kam avisdars w ere entitled

to c o l le c t the dues " Kamavisi Mulukh. " ^

(2) T e r r i to ry under the ru le of Saranjam dars ’

'' Mokasi Mulukh '* (14) and consequently the

amount of dues to be co llected changed. Secondly

i f one decided to consider only the area under

the d ire c t ru le fo r assess ing the income, one

cannot ignore the fact that the co llection of

t r ib u te s was eq u a lly important and formed a

la rg e p a rt of the t r e a s u ry .

The methods of co llecting dues and the economic

system remained unchanded though the amount of income

v a r ie d from time to tim e. The Government did not increase

the land revenue from time to time and excess amounts

w ere imposed v e r y freq u en t ly in t h e . form of 'Chadh' (an

excess) o r p a tt ie s e t c . , and the amounts l ik e Nazar e tc .

The p r iv a t e p ro p e r ty and income w ere most of the

time, not kept se p a ra te from public p ro p e rty and

income by the Peshw as. When and w here they needed money,

they d id not h es ita te to use th e i r own money and even

ornaments fo r th e kingdom. (15 ) But they did not seem to

u t i l i s e public funds fo r t h e i r own purpose. They had th e i r

own saranjam s and annual remuneration and o th er p r iv a te

funds. The accounts of personal expenses w ere sometimes

kept se p a ra te ly under the head ca lled Khasgat and th e i r

public p ro p e rty and funds w ere known as Daulat. But one

gathers from the p r iv a te papers that these w ere not sometimes

trea ted as w a te r - t ig h t compartments.

213

21 1

One gets accounts of r e c e ip ts from the Rozkirds which

included a l l the e n t r ie s ; exp en ses and re c e ip ts and also

o th e r accounts which w ere minutely k ep t. The Peshwas

b e l ie v e d in e th ic a l p r in c ip le s and in vested money in such

a way that the em pire would f lo u r i s h . Complete accounts,

hence, a re not a v a i la b le and because of th e regions d is tr ib u ted

to Saran jam d ars , the re c e ip ts of th ese a rea s cannot be

a s s e s s e d .

Division of the Kingdom and the o f f ic ia ls engaged

in the work of co llec tion of dues ;

The w hole t e r r i t o r y of the Maratha Empire was d iv id e d

into s e v e r a l p a r ts of w hich the prant was the biggest one.

The fo llow ing p ran ts w ere under the d ire c t control

of the Peshwa government :

Prant Konkan,

Prant V arghati,

Prant Gangathadi,

Prant Khandesh,

Prant Gujarat,

Prant Hindustan,

Prant K a ra n a tak a ,( some of them w ere t r ib u to ry s ta tes

in Karnataka)

In 176A A.D. th e Peshw as co llec ted dues from

the fo llowing Prants ( 1 6 ) ,

215

P rant Bund e lk h and ,

Prant Konkan,

Prant Bhelase ,

Prant Huzarat,

Prant V arghati,

P rant Gangat had i ,

Prant Khandesh,

Prant Gujarat,

Prant Karanatak,

Prant Hindustan,

A v i l la g e was th e sm a lles t unit but India at that

t im e, being an a g r ic u ltu ra l co u n try , the v i l la g e was an

important unit fo r co llec t in g dues . It was a lso known as

Dehe, Marje e t c .

A b igger unit was a paragana and a prant included

many paraganas. For a d m in is t ra t iv e purpose^ , the v i l la g e

was the sm allest and the prant was the biggest unit.

For co llec tion of dues , a c e r ta in number of v i l la g e s

w ere assem bled together in a se p a ra te unit ca l led 'Mahal'

but the number in one Mahal was not f ix e d and the term

Mahal was used in d isc r im in a te ly to denote any su b -d iv is io n

from prant down to a sm all group of v i l l a g e s . The term Mahal,

re fe r re d to a unit of a p a r t ic u la r a re a meant fo r co llection

of revenue. 'At times a Mahal was big enough to include a

number of v i l l a g e s . Any how the Mahal was an important

area fo r co llection of revenue.' The Peshwas appointed Kama-

- v i s d a r s as the revenue o f f i c e r s . Kam avisdars seem to

e x is t in th is f i e ld b e fo re th e Peshwa p e r io d , but they

w ere given more pow ers and e s ta b l is h e d new ly as powerful

persons to c o l le c t th e revenue . The o th e r o f f ic e rs l ik e

Phadanis, su b h e d ars , Sarsubha w ere supposed to look a f te r

the general a d m in is t ra t iv e d u t ie s . Kam avisdars collected

revenue fo r one o r more than one Mahal. The Prants and

Mahals included in them a r e g iven below though the number

may have changed from tim e to tim e.

In M aharashtra , t h e r e w ere tw e lv e subhas o r P ran ts . (17)

Khandesh including Baglan, consis ted of 30 paraganas o r

Mahals.

Nemad Handia 5

Pune Nagar 18

Konkan 15

Gangathadi including 25

Nasik

In Gujarat th e re w ere 20 Paraganas.

Karanataka 8

Wai Satara 9

In addition to t h i s , fo r Jak a t purpose, some area

was assigned as Jak at (O ctroi) subha. There w ere four

Jakat subhas v iz . Pune, Junnar, Kalyan and B hivandi.

There w ere two Armar Subhes v iz . V ijaydurg andI

Vasai , S u rp r is in g ly enough the Peshwas used to s e l l out

216

The Mahals ou tside th e i r a re a s . (18 )

In Konkan, Paragana was ca l le d Taluka and i t s head

was T alukadar. Takshim was a sm all unit of adm inistration

which was a lso used fo r c o lle c t io n of p a tt is and o ther

dues. It i s not p o s s ib le to r e f e r to graded units as they

changed f re q u e n t ly .

The v i l la g e community was e f f ic ie n t enough to a ss is t

the o f f ic ia ls in co llec ting reven u e . Some v i l la g e s w ere under

two pow ers l i k e the cen tra l government and a saranjam dar

and paid dues a cco rd ing ly to the r e s p e c t iv e a u th o r i t ie s .

Some had to pay the Peshw as, the Saranjam dar and an

alien ru le r l i k e S id d i in Konkan. These ty p e s of v i l la g e s

w ere c a l le d 'Domala' v i l l a g e s .

\ A g rea t number of o f f i c ia ls from th e Sarsubha and

Mukadam of the Prant down' to the Kulkarni of the v i l la g e

(who was a watan h o ld e r ) , w ere engaged in ca rry in g out

th e adm in istra tion including co llec t io n of revenue to some

extent. In 177A A.D.^ Sh a n k a ra ji Keshav was appointed as

th e Sarsubha (V icero y) of Prant Konkan. The sarsubha enjoyed

w ide power e .g . j he could f ix the remuneration of Kam avisdars.

Some p a rt of the commission was g iven to him. He could

assess the d e ta i ls of the accounts of the Kam avisdar at

any time. The people could approach him through the Watandars

i f any oppress ion was made by the K am avisdar.'T he Mamlatdars,

Kam avisdars formed an important p a rt of jthe a d m in is tra tiv e

machinery in regard to revenue m a t t e r s . (19)

217

218

Three ty p e s of o f f ic ia ls co llec ted the revenue fo r

the Government :

Government o f f ic ia ls , l i k e Mokadam, Phadanis,

Sub h edar, o r sometimes P ra n ta d h ik a r i ;

(2) Watandar, o f f ic ia ls l ik e P a t i l , Kulkarni, Deshpande,

Deshmukh etc .

(3) C ontractors cum government o f f ic ia ls l ik e , Mamala-

- t d a r , T akshim dar, and Kam avisdars. Kamavisi

was a p r i v a te system p a r a l le l to the o f f ic ia l\

revenue co llection w ork .

THE KAMAVISI SYSTEM :\

The Kamavisi system was th e p ivo t of the then economic

system , th e main source of th e revenue co llec tion . The

P esh w a's K am avisdars w ere a b le men of p re s t ig e and socia l

sta tu s . They w ere the p r iv a t e body of o f f ic ia ls appointed

by government. They worked as l ia iso n o f f ic e rs between

the su b jec ts and the government.' They could be in charge

of more than one Mahal and th e i r only duty was to co llec t

revenue and o th e r dues. They advanced to the government

1/3 of the amount w hich was ca l le d ' Rasad.'' However,

they paid more than 1/3 i f i t was demanded. As such th is

system came to be a p a ra l le l system to the o f f ic ia l one.

They w ere r e l i a b le revenue c o l le c to rs .

There w ere d i f fe re n t kinds of K am avisdars . Some

co llected regu lar revenue, o th e rs w ere assigned to co llec t

K arjp a tt i o r Kherj Mokasa e tc . Nilo s e k h o j i , a kam avisdar,

was appointed in the s e r v ic e of P i la j i Ja d h a vra o to co llec t

dues o th er than the revenue (2 0 )

TTI I ^ VI I SRTT

^ 3T% ^ ^ ite ^ ^

y mrfr ^ TT^ W ifw TRtf ^ w¥^ virm4<S1i i rrrar wm

'*TI I TRT < W ?<5rli 21 *

There is another exam ple of a Kamavisdar who was

the incharge of co llecting a tem porary tax named K arjp a tti

which was imposed on th e d evo tees of Goddess Saptsrung

(21) This shows that the Kam avisdars w ere given d if fe re n t

assignments.

(The Kam avisdar was not a paid s e rv a n t . He was givn

the commission o r amount as M ushahira. He was honoured

with a P a la k h i . He was a llow ed to appoint se rv a n ts to

a s s is t him and to charge h% as h is commission in addition

to t ran sp o rt ch a rg es fo r sending money

to the government. The fo llow ing e x t ra c t shows th is (22)

^ T R ^ t h n r t F T f I I ^?rinT F 4 ¥ 1 I ■'SjtlHHd

rnw ^ Tnm ^Rffr

2 , 0 0 0

5 0 , 0 0 0

8 0 0 "pfitTT

219

220

225 arrainjr

4 0 3 p * f t I T l I 5

3 2 I T n n ^ T l I 4

1 2 8 3TTTHTT arauft F I 4

2 2 4 W > r t rs R Tfl ^ I 6

8 Tnfr

2 , 2 5 0 3iranfr 1 5 T T 3TR?nJt rR[?T ^ 5 0 THTI^

XX TTfr

^ fTfr ^ WR •gjfr frffr

ipn t W R TTraHT-

5 , 5 7 4

This shows that th e Kam avisdars w ere given d if fe re n t

d uties and only those who could in ve s t money in advance could

be appointed as K am avisd ars . They w ere t ra n s fe r re d to

d if fe re n t p laces and then t h e i r accounts w ere c a r r ie d fo rw ard

to the new p lac e . The accounts w ere c le a re d up e v e ry th re e

y e a r s . They w ere fo rb id d en to o v e r ta x and to use unfair

means. Even long d is tan ce revenue was co llec ted with th e ir

help so they w ere g iven more re sp e c t as w e ll as concessions^

The fo llowing exam ple shows that B haskar B a lla l paid

50 ,0 0 0 as the Rasad of Prant Udepur. He could charge

Rs. 2 per mensum, p e r hundred as in te re s t fo r the Rasad

he advanced.

^ ui I tRSJcT Tinmr ^ iRfft

T ? R ^TTTT ^ 5 0 , 0 0 0 T R R T I R T T r ^ R T ^

^ wm ^ T?i^ JTw ^ {fRfeJ ^

tf%rn 5?7Rm 31^ 3^ tiRT tm TTi^ p «nc<c£)

^trT ?l«((i^N %9r 71 I ^ STIR p |«!<<fj T»Tf^

n>r TTiTcft ^ TTifW TTfr ^ inn r

^ ( 2 3 )

Charges l ik e Hundanawal e tc . w ere borne by the G over-

ment. A ll th ese items a r e c l e a r l y shown in the above e x t ra c t .

Again,

711 wmr ^ ^ ?7t%

eia#RT W ^ - w m ¥ t r - ( 2 4 )

• g ^ 400

3TI I I 0 T T 2| I

^ r I I 2 5 1 2 5

7 1 ^ ^ 1 I 5 T T I 5 I I 7 5

\ 75 ^ TRinfr ---

9 0 0

Thus, the K am avisdars w ere the important agents

and o f f ic ia ls of the government. It would not be an exaggera­

tion to say that i t was the Kam avisdar who helped to fu l f i l

th e P e sh w a's am bitions.

INCOME - VARIOUS SOURCES :

I The re c e ip ts of the Peshwa Government can be d iv id e d

into two p a r ts .

(1) Internal sources and

(2 ) External sources.

some of th e permanent in terna l sources included the land

revenue.

221

It was the most im portant source of Income. A c tu a l ly , Maujewarl

system was in e x is te n c e as the v i l la g e community and s e l f -

su ffic ien t v i l la g e s d id va r io u s jo b s . They helped the govern­

ment in co llec ting reven u e . They promoted a g ricu ltu re and

sm all sca le in d u s t r ie s . \ The Peshwa government

implemented 'Kamal' assessm ent but th e re was a d if fe ren ce

between 'Kamal' and actual assessm ent. The government

did not a sse ss the land fr e q u e n t ly , but i t imposed more

taxes on the land named 'C h a d h '. i The land revenue

was n ev e r more than 2/3 depending on the c la ss if ic a t io n

of the land and a v a i l a b i l i t y of w ater s u p p ly . The government

used to p ro v id e and promote ag ricu ltu re .T h ere w ere p ro g re ss iv e

ra te s ca l le d Istawa w hich helped the c u l t iv a to r s in ca lam ities(

The c u l t iv a to r s w ere compensated fo r the lo ss from movements

of t ro o p s . But th is seems to be a prolonged p rocess and

took much time to y i e ld p r o f i t . The actual assesment of

a v i l la g e was done w ith the help of the v i l la g e community. (25)

" Tfrfr ^ TTFM

^ HTi I ^ TTi I ^ ^ 1 1 ^ w ^

Mr

222

45

m l

7'l I-

223

<fn)> wnrr

02

01-

3 -I I I-

4 5

2 9 T ? r o f

7 4

^7^ ?TTtr ^ ^ aPTRTfr

T T # r ^ 31^- T 1 I F H T ^

From the ab ove Kaulnama, i t i s c le a r that in addition

to land t a x , tem porary tax e s l i k e Tupkanu, Moglai and r ig h ts

l ik e , Babati, Deshkmukhi, w ere co lle c ted from the sm allest

unit of the s ta te . The Tax l ik e Mogali was 2/3 of the o th e r

co l le c t io n s . The dues w ere to be paid to th e v i l la g e o f f ic ia ls ,

Kam avisdars and o th e rs who w ere appointed fo r th is w ork ,

w h ere the a rea was assigned to a Saranjam .

'From Paraganas and towns th e fo llow ing dues w ere

co llec ted (26)

(1) S h i r s te k a r i - land revenue on the land a c tu a lly

a s s e s s e d .

(2 ) Mohataraf - tax le v ie d on a r t is a n s ,

(3) Gulla,

(4) Zakat (customs)

(5) G harpatt i (House tax)

Prant receipts included^

1) Ain Jama

2) Kamavis - Various ty p e s of re c e ip ts fo r

Government s e r v ic e s and o th e rs ,

3) Chakarmane

A) Inamat

5) Tax co llec ted fo r f a i r s J o t ra ,

6 ) Peth Gurwar (estab lishm ent of a new lo c a l i t y ) ,

7) Vancharai »

8 ) C hiti Masale,

22 1

The Saranjam dars had to pay th e dues to the government

in add ition to th e regu la r payment of Mokasabab. This

amount was known as K herij Mokasa. Here the Kamavisdar

Nilo Sekho ji was g iven th e Kauai (agreement) fo r Pargane

Jo rd e , Prant, Handia (27)

t f l I % % TJTRT M I H

qnfTT ^ ^ ^

ihrg mrfr ^ ^

r cfir w j 1 ^

The regu lar re c e ip ts of th e Peshwa government w ere

as fo l lo w s (according to the va r io u s T arjum as.) The Tarjuma

of 1767 A.D. contains the fo llowing heads (28)

(1) The a r r e a r s of the past y e a r s ,

(2) Receipts of th is y e a r ,

(3) I japhat (P resents)

(4) Jama Karj (Loan)

(5) Yain Jama,

A r re a rs of the past y e a r -

From Forts Rs. 4 ,15 ,0 5 A

From Talukas of Rs. 6 ,4 4 ,9 1 1Konkan.

From Mahal Nisbat Rs. 9 6 ,6 5 ,6 4 4

Mulki Baki Rs. 1 , 2 9 ,3 2 , 1 0 9

Revenue co llection -

(Mahal Ninaye) Rs. 5 6 ,2 2 ,7 2 3

Kherj Mahal Ninaya Rs. 7 3 ,0 9 ,3 8 5

(By deducting land revenue)

The main items seem to be as fo l lo w s :

(1) Mahal Nihaye (Revenue co llection)

(2) Kherij Mahal Nihaya : Collection of dues in

addition to revenue co llec t io n .

(3) Khandnya

(4) Kamavis (var io u s ty p e s )

(5) S i la k Karkhane,

(6 ) Pote Nakhta (cash)

(7) Mahal Nisbat

(8 ) Jamadarkhana

(9 ) Tahawet

(10) Pagahaya

( 1 1 ) K il leh a ya

(12) Talukhaye etc .

225

The above item s can be c la s s i f ie d under the following

groups.

' Receipts of ta x e s imposed by the government v iz .

Mahal Nihaya - land revenue.

(2) Receipts of th e tax e s imposed fo r punishment v iz .

Gunhegari.

(3) R eceipts of ta x e s imposed fo r s e rv ic e s rendered by

the government v i z . H arak i-Sheran i-K asar, S ilkawan,

Karj chauthai e tc .

(A) Receipts as p re se n ts fo r re s p e c t , Ifazat , Bhet

bakara etc .

(5) S a la r ie s of th e Peshw as.

In 1767 A.D. The amounts co llec ted under the fo llowing

heads (29) w ere as fo l lo w s .

Jama salm azkur • 3 ,3 4 ,6 3 ,8 2 2

K herij Mahal Nihaya 1 ,4 9 ,9 8 ,6 8 0

T ributes :

B edar, C h itra d u rg , Karnal e t c . ) 30 ,0 0 ,0 0 14 ,1 0 ,0 0 1

1 ,30 ,000^Mokasa 7 9 ,1 9 ,7 6 4

Kamavis 5 1 ,3 0 ,4 7 7

Nazar 12 ,2 9 ,9 0 6

Kamavis Nazar 10 ,0 00

Kherij Mahal

Nihoya' (T ributes) 7 9 , 1 9 ,2 8 3o th er Kam avisis 2 1 ,7 4 ,2 0 2Ja f fy a Kotwali

226

Jakat 1,22,37,608

The co llec tion of the revenue under

227

the head

' Mahalnihaya ' is as fo l lo w s : (29) (A)

Varghat 1973 1764 1766

Varghat 2 3 ,6 4 ,8 4 2 3 ,8 8 ,0 6 7 4 1 ,0 0 ,0 3 5

Gangathadi 2 1 , 1 9 ,5 0 9 6 ,3 9 ,5 1 0 3 3 ,8 8 ,8 4 4

Khandesh 1 1 ,8 0 ,5 5 9 1 ,0 2 ,0 8 8 1 4 ,3 5 ,2 4 2

Gujarat 1 6 ,6 3 ,5 3 1 7 ,8 0 ,0 1 3 2 0 ,3 2 ,4 8 9

Hindustan 2 1 , 1 8 , 4 9 3 1 1 ,9 4 ,9 0 3 18 ,3 5 ,5 7 6

Karnatak 1 6 ,1 7 ,2 0 2 2 1 ,6 6 ,9 4 6 2 3 ,63 ,93 6

Konkan 2 1 , 1 8 ,4 9 3 3 ,3 8 ,5 0 1 2 0 ,5 2 ,4 7 4

Huzarat Mahals 1 0 ,8 3 ,4 5 8 2 ,9 1 ,2 5 3 12 ,5 6 ,5 4 2

The amount co llec ted under the head ’ Kherij Mahal

Nithaye ( ie - excep t land revenue)

1764 20 ,5 6 4

1766 : 1 4 ,9 9 ,8 6 8

1767 : 1 , 4 9 ,9 8 , 6 8 0 ' (30)

' The va r io u s ty p e s of re c e ip ts named as Kamavisi

added a good amount in the t r e a s u ry . The Kamavisdars'^'

co llected the re c e ip ts . The fo llowing ta b le shows the va rio u s

ty p e s of Kam avisis :

KAMAVIS (INTERNAL SOURCE)

/

IRegular Kamavis (Included in M ahalnihaya)

For s e rv ic e s to the subjects Haraki, Sherani

From th e a rea from th e Occasional Gunhegariunder the direct area outside | KotwaU,KarjchaLithaicontrol of the th e contro l 'Peshwas of th e Peshwas Silakawan Bini

Ghasdana Majwani Bhet ChhaparbandiNazar Karj PattiDarakmule Madal P atti Kasar Ijaphat

Aher

The re c e ip ts from Huzarat Mahals w ere as fo l lo w s

(1766 A .D .) (31)

228

/■

A rre a rs 2 ,6 8 ,0 3 ,A 9 9

Huzurat Mahals 1 2 ,5 6 ,5 4 2

Jama sa l Mazkur 3 , 3 4 ,6 3 ,8 2 2

I jap h a ti 1 , 0 9 ,2 6 0

Yain Jama 6 , 0 3 , 7 6 , 5 7 8

Jama Karj 1 , 2 7 ,0 0 ,9 0 7

Awal Jama 7 , 3 0 ,7 7 ,4 8 6

Cloth 1 , 4 4 ,5 0 , 2 5 0

Total Rs. 2 2 ,2 2 ,3 8 ,3 4 4

In 1764 A .D , th e fo llow ing amount was re c e iv e d under

the Head Kamavis (32)

Kamavis Ghasdana ■ 9 5 ,2 7 9

Kamavis Madat P atti 1 ,4 6 2

46 ,001

Harki 1 ,4 2 6

Gunhegari 53

Karj Chauthai 135

Karj P atti 33 ,475

Kotwali 521

Kasar 3 4 ,17 1

Kitta Aivaj 9,25,000

From Kamavis Nazar one gets the

Name Place Nazar

P i lo j i Gaikwad Narwar 2 A,0 0 0

P i lo j i Gaikwad Pacchel 2 ,0 0 0Kolyan Kalyan

Khonderao Malhar Udepur

M alhar Krishna Vodase

Naro Raghunath Wai/Rajgad 7 ,0 0 0

Bapuji Mahadeo Bundli

N ilosekhoji Handia

Laxman Shankar Handia

B haskar B alla l Udepur

A ntaji Manakeswar II

1 lowing am<iunts in dcx:uments. (32-A )

Kama v i s

229

10,00,000

1 ,7 5 ,0 0 0

3 ,0 00

862

2 ,9 95

25,071

9 3 ,0 0 0

By conferring j a g i r s the government re ce ived the

fo llow ing amounts : (33)

Puranmal P iproha

Panchamsingh Rathod

Durjan Singh

Sastanvaduse

In d ra j i t (Datia)

In d ra j i t (Datia)

3 7 ,5 0 0

14,A95

1 5 ,0 0 0

A ,0 5 ,0 0 0

A ,0 1 ,0 0 0

1 , 9 2 ,0 0 0

Now b r i e f l y items of th e in tern a l re c e ip ts of the

Peshwa government can be understood as fo l lo w s :

230

( 1 ) M ahalnihaya,

(2) Inamat Khandani,

(3) Jafti)

(A) Nazar,

(5) Various ty p e s of Kham avisis

(as d iscu ssed e a r l i e r ) •

(6 ) Customs

(7) K herij M ahalnihaya - tax e s excluding land revenue.

(8 ) Mokasa,

(9) K herij Mokasa^

(10) Loans,

(1 1 ) K a sa r .B a tta v a r t a la j

(12) Temporary ta x e s imposed on many occasions^

(13) Huzurat M ahals.

EXTERNAL SOURCES : WHICH INCLUDED THE TRIBUTES ;I

' (1) T ribute from th e f r ie n d ly t r ib u ta ry s ta te s .

This t r ib u te was co llec ted without using troo p s.

(2) T ribute from th e enemies l ik e Nizam, Hyder

and o th e rs and w ar idem nities .

(3) Loots, ransom e tc .

In 1767 A .D ., the government re c e iv e d the following

amounts as t r ib u te s from v a r io u s p laces (34)

231

Total from Hindustan

Total from Karnatak

In 1765 A.D. th e Nazar

s ta te s and sa ra n ja m d a r's was

Kamavis 9 ,3 0 ,9 A 7

Kamavis Nazar 7 5 ,0 0 0

86,000

Dharak Diwangarioffored

SaranjamJabta

2A,278

3 1 ,0 7 0

Watan Jab ta 1 0 ,2 2 0

Saran jam d ar's 4 ,0 0 ,0 0 0 dues

3 , 1 0 0

26 ,647 .

TOTAL ; 1 6 , 1 5 , 1 6 3

8 4 ,8 7 ,9 0 9

8 6 ,9 5 ,7 7 7

Kamavis from fr ie n d ly t r ib u to ry

re c e iv e d as fo l lo w s (35)

Yemaji V irupaksha

Khanderao Pawar

Khando Baburao

Saranjam was re leased which was confiscated. Deshmukhi Watan was re le a sed .

Kasaba Rajubhai

K edarji sh inde

From the Tarjumas the f igu res recorded show that

the re c e ip ts of the p re v io u s y e a rs and those of the present

y e a r w ere co l le c te d . The a r r e a r s seem to be more in the

s ta te s . S u rp ris in g ly the amount from Hindustan a r e more

than those from Karnataka. The amounts of p resents and

I jap h ati a re sub stan tia l . Though loans w ere taken th e income

was in excess of loans.

P erh ap s though they d id not need loans urgently

th e Peshwas fo l lo w ed loan-taking as a P o lic y .

' The amount of t r ib u te s re c e iv e d shows that even

in the p o s t-p a n ip a t tim es the Peshw as commanded respect

in th e North. The Peshwa could manage to pay off the

debt w ith the help o f h is financia l reso urces . Yet he seems

anxious about h is d e b ts . The fig u re s of the Peshw a's debt

w ere as fo l lo w s : (36)\ /

B ala ji B a jirao (1740 to 1760) 1 ,5 0 ,0 0 0

M adhavrao (1762) 2A ,00 ,000

Savai M adhavrao 2 ,0 0 ,0 0 0

Reviewing th e budget in w hich th e re ce ip ts w ere never

le s s than 18 c r o re s rupees approxim ately^ the f ig u re y o f

the debt w ere not so la rg e as to make the Peshwas uneasy.

But because of t h e i r sense of re sp o n s ib i l i ty

and because of i r r e g u la r payments from various s a rd a rs ,

from the above ta b le of t r ib u te s , i t i s c le a r that Mulukhgiri

in i t i a l l y a n ec ess ity became a kind of necessary e v i l in

thatjthough ex p e d it io n s brought money they taxed the t re a s u ry .

To sum up, th e Peshwa government had various typ es

of re c e ip ts which could be u t i l is e d fo r a d m in is tra tiv e purposes

and fo r p ub lic w e l fa re .

232

EXPENDITURE ;

! The cen tra l government under the King and the Peshwas

was a m ixture of bureaucracy and feudalism . E verybody from

the King at the apex (though the King became power -

- less after shahu) , the Peshwa to the troop commander

( i.e. Shiledar from high command,) the Huzur to the regular

Sardar or Shiledar had regular payments and some type of

Saranjams. ^"^i^ere was no separate civil service cadre.

The troop commander had to fight on the battlefield, the

Peshwa himself as the the general was on the battlefield

and in addition he had to frame the policy to run the

administration etc. But he did not have a sep^prfle payment

for all the three duties he performed. They were linked

together in an oral or written agreement. Only saranjams

were officially recorded in government .documents (Daftars).

The Saranjamadars, the Sardars, had to return a stipulated

amount to the treasury if they did not go on expeditions

(3 7 ). So that warfare became their regular duty. Even

Shiledars and owners of Pathaks and pagas had saranjams.

Before going on expeditions, they were given an advance

named Nalbandi. This amount was noted down in chitnisi

Ghadanis and it suggests that they were paid servants

during the period of actual fighting. These Ghadanis (37)(A)*

also mention other expenses viz. Jakkhmana i.e. help to

wounded soldiers and travelling expenses were given to

them but they did not mention the loot made or articles

collected by them, which were submitted to the government.

233

The main items of expenditure were :

(1) Salaries of Ministers.

^<2) Salaries of Shiledars and War leaders.

23t»

(3) Private expenses,

(4) Expenses of the Peshwas' Standing Army,

(5) Defence Services,

(6) Expenses on Administration,

(7) Liquidation of the debts, '

(8) Court expenses.

The Salaries of ministers

Ministers

Peshwa

Sachiv

Sumant

Mantri

Nyayadhish

Panditrao

Rajadhya

Amatya

Pratinidhi

Senakarate

Senapati

Dabhade

Sardars were as follows (38)

Salaries in Rupees

18,000 Per month

34,211 Per year '^^

5,891 Per year

4,601 Per year

603 Per year

532 Per year

2,333 Per year

2,436 Per year

661^661 and 12 ann^s

672 Per year

1,475 Per yearv /

8,467 Per year

Their salaries seem to be low because most of them

were not active members in the Peshwa's court. In addition

to Salaries, they had saranjams and a share of perquisits

and rights]

235

Salaries of the Warchiefs :

The warleaders were highly paid as they were

important persons of the time (39)

Damaji Gaik wad 48,637 Per annum

Kanhoji Mohite 47,037 Per annum,

Raghoji Angre 47,583 Per annum,

Shahaji Raje Bhosale 21,932 Per annum

Janoji Bhosale 5,27,237 Per annum

Tulaji Angre 1 ,416 Per annum

Mudhoji Bhosale 1 ,235 Per annum

This extract also shows that the Navel Chief was

paid the lowest salary. The total expenditure for the year^^

in 1766 A.D. was Rs. 54,23,577 out of which 40,42,41^

were spent for Pathaks and Rs. 22,96,414 on Pages. The

Nalbandi seems to be 2/3 of the total amount in advance

and the rest of amount was adjusted after 'Ganati' i.e.

counting. The swars were paid Rs. 5,39,214 and the Pagas

(Huzur) Rs. 14,164.

PAYM ENTS T O SH ILED AR S :

The Shiledars and their payments were as follows(AO)

Uadaji Garsade Rs. 605 ’

Uadaji Garud Rs. 400

Anandrao Jachak Rs. 1,343 ^

Amrutarao Yadav Rs. 810

Jagatap Rs. 300

Salokhe Rs. 364

>36

Arjunsingh Rs. A, 887

Arjun More (Jasud) Rs. 200

Amarsingh Jadhav Rs. 5,027

Anand Ganpat Rs. 1 ,302

Amrutrao Earavkar Rs. 321

Anandrao Baravkar Rs. 3,971

Amrutrao Bhapkar Rs. 1 ,299

Amrutrao Dhamdhere Rs. 316

Uadaji Pawar Rs. 80

Abhayya Bhagat Rs. 100

Uadaji Shitole Rs. 263

Uadaji Mohite Rs. 3A2

Ansoji Randive Rs. 3, AAA

Uadaji Mohite Rs./

3A2

Appaji Jadhav Rs. A76

Uadaji Kharate Rs. 90

Ishvardas Rs. 315

Umaji Raje Bhosale Rs. 8,731

Anandrao Shitole Rs. 50

The Peshwas had a private allowance for paying their

body-guards (Hasham), Servants artisans etc.

The Peshwa had spent the following amount for them

in 1760 A.D. (41) ^

Clerks Rs. A63

Vakil Rs. 13,389

Khasbardar Rs. 25,809

Pyade Rs. 26,352

Pavlok Rs. 2,364

Huzur Hasham Rs. 1,26,032

Dimat Hasham Rs. 11,346x /

237

In addition to this, the cooks, Chopdars were paid

as follows :

yAchyari RS. 467

Bajelok Rs. 51,021

Chopdar Rs. 3,034

The Peshwa had to spend a separate ^a^unt for

Shiledars who were at his own disposal (42)

In 1767 A.D.

Shiledar Rs. 95,12,930

Paganihaye Rs. 13,60,823

Karkun Rs. 4,31,561

Ashrit Rs. 97,531

Vakil Rs. 42,067

Khasbardar Rs. 1,41,561

Huzur Hasham Rs. 1,27,103

Dimat lok Rs. 1,50,957

Pavlok Rs. 1,23,560

Bajelok Rs. 2,28,062

In 1766 The total receipts were Rs. 56,54,025

and the expenses were Rs. 54,23,577 (43)« These figures

clearly show that the Peshwas certainly did not spend

more than what was budgeted.

WAR FIN A N CE AND E X P EN D ITU R E ON D EFEN CE SERVICES :

The main item of expenditure for the Peshwa Government

was the unavoidable expeditions and defence service. A

bird 's eye-view on the administration of the army services

of the Marathas in the 18th Century shows that there were

two types of mlitary services. (1) The Artillery^ the ammuni­

tion was provided by the contractor e.g., Raste was given

the contract to provide ammunition and guns. But the main

service was the cavalry The cavalry consisted of Swars

of two types, Bargirs and Shiledars. The Bargir was provided

with the cloth, ration, the horse etc. by the government.

The Shiledars were troop commanders and Swars were paid

through them. The Pathaks had their own equipment. Itlakhi

Pathaks were supported by the government. If the Pathaks

were given Saranjams, they were called Saranjami Pathaks

or they belonged to some Saranjamdars. The Peshwas had

their own standing army (Huzurat). The Saranjamdars too

maintained an army with the help ,jQf the Saranjams awarded

to them and cash paid by the government. The Peshwas

standing army included Fifty Pathaks. The Saranjamdar's

army must have consisted of atleast one lakh Swars and

Shiledars who could be supported by the Marathas.

An item of recurring expenditure was the purchase of horses

essential for fighting on the battlefield. There were different

238

types of horses like Nirathadi, Gangth^jj Bhimthadi,

Prawarthadi, etc. Every expedition entailed the loss of_ __

four to five thousand horses on an average. Naturally

the Peshwas had their own Paga called Huzurpaga (This

place is still in Pune) and so did the Sardars and Saranjamdars»

Gharpagas expected to join the expedition if called by

the government.

As far as Salaries, if every Swar was paid Rs.300,

239

it meant spending Rs. 3 - A lakhs on Swars,

Shiledars were paid Rs. 7 to 8 hundred by way of

salary. The following extract gives some idea of the pay-roll

made by Haribhakti who was the Banker and contractor

of the government. (4A)

W!T THTT ^

8 5 0 F 2 9 ^ 1 1 ^ f ^ T r R R m JR

^ ^ T 2 , 6 1 5 1 , 5 0 0 F 2 9 I ^

f TrRTT "m THT?T ^ tcT R% TflFPfT

^ T 4 , 0 0 0 ^ W f r 8 5 0 ^ 1 1

6 , 0 0 0 F 1 8 5 0 ^ 1 1 ^ M ? T T I W T 1 %

cTOrtV ^ 1 1 ^ 2 00"nFTift

• /

650 F 6 W 4l I ^ ^ 1 I -m

w im rt ":nt#Wr rrorft T n boo ^

150 ^ ^11 tril W TRffT Rf lT tpR

w s r a r a r ^r t t % ? it 3i% -

j

3 ,500 3Prt# ^Rit I W r •• •

This extract shows that advance money was paid

to Shiledars before the expedition.

Since all the equipment to the army could not be

made available in Pune, some of it was purchased [>f^m

outside e.g., cloths, ration, some of it was provided on

contract by a banker like Haribhakti, Raste etc. For the

rest, auxiliary business flourished in those days, e.g.

The Gosavis sold horses, elephants, camels to the Peshwas.

The method of payment to the troops and the account

keeping have already been de^ribed in the earlier part

of this Chapter.

Even more than personal, private expenses,'the army-

maintenance made deep inroads into the Peshwds official

income.

EXPENSES ON A D M IN IS TR A TIO N E X C E P T M INISTER S

WAR C H IE F AND SH ILED AR S (F O R C O L L E C TIO N

- OF REVENUE AND O TH E R R E C E IP TS ;

! The officials for the Sarsubha at the apex to the

Kulkarni at the bottom were engaged in running the administ­

ration of the Maratha Kingdom. Some of them were watan-

holders like Patil and Kulkarni and worked as “ ^ernment

officials. Some of them were attached to the Saranjamdars'

courts, some like the Kamavisdars worked on commission

basis and some were directly under the conlieel of the

Peshwa government officials of the record, and they were

2i\0

2^1

some of the servants who were paid salaries worked

centrally in the capital i.e. Some were appointed

to assist the Prant administration, Phadanis, Sabnis, Jamenis

and others who kept the accounts every where. There

were various types of clerks,: Phadanis, Chitnis, Hasbanis,

Daftardars, Muzumdars, and Thanedars, NakedarS, Tarafdars,

Kotwals etc. who worked for the administration of the

Peshwas. The central government^^aid their salaries but

if they worked under saranjamdars and Dimatihaya, their

salary was partly paid by the government and partly by

the person concerned. Salary included cloth and ratior^oo.

Their salaries were either paid by the central treasury

(Pota) or by Prant Treasury (Parbhare).

The Civilians received less wages than the soldiers

who were engaged in warfare and in defence services. The

following extract gives some idea of the expenses incurred

on salaries of the clerks. The salaries of the Clerks varied

from person to person. (4 5 )

•?TI I ^ VrnrUFT f I I w

TPJt -SI

Name Payment in cash

Payment in Kind

186 ----

528 3 3 1

1946 614

983 ---

225 ---

2 2 1 ---

2 12

VgihT 292

fen# 370

f®r I 86 -

71^ 00

%ITH TR 185

%nH 573 2 2

J?IM|ot<|c| ttrIT^T 2 37 0 0

TT% ^ 5605 5

ffmn# 259 00

rllrT 557 00

TR^t W TT 6 16 18 4

7 126 16 10

frfl w iiRitnr (a6)

ter i?mhm i667

TR^ T T ^ 1990

^1 I 370

^1 I 186

Tfr 219 42 2

263 00

^13# 7 I

F»rSt <4i4fi*H4i 400 —

1 11 T R ^^ I I TO# 19093 00

w m ?e|WHm 33 1 2 14

Tlr5R 3W^ 911 1082

IfiiRI# 3iq|v 4 5 8 2 11

I 47 00

TmrA ■RRTtPT I86 00

Tmr t 3T^ 186 00

TTTO #=T^ 186 00

TT% Vc<HHW

25755 12 -025

TUT# W?K 369

rJ¥*nr I 8 6

294

TW 470 6 40

3FTTf5T WmWT 536 1 4 2

TpiRr 300 6 2

iT ITR 370

#RT# ffra^ y 18 4

^ 24420

mm 80

irfr 337

3573 15 3 6

From this extract, it is clear that the Peshw^/Govern-

ment spent large sums of salaries on bureaiJcp^cy and other

c iv ilia^ . The extract also suggests that civilians were

engaged on various jobs like accounts keeping and writing

money transactions or checks on Sardar's Courts.

2^3

■The duties of some of the officials were; the Kamavisdar

collected dues and revenue. (A detailed description of

his work is made early in this chapter)

The Muzumdar balanced day books and maintained

salary registers of soldiers and horse-riders, Muzumdars

also watched over the pagas^ Karkhanas, Phadnis and

Chitnis looked after the account and correspondence. The

Daftardar prepared the annual estimate of the income and

expenditure of Mahals, Jamenis kept systematic revenue

records and hence received high salaries.

The following extract shows the different items

on which the government spent. (47)

Rs. 6,27,966

Rs. 9,36,421 on salary

Rs. 3,70,301 on Artillery.

Rs. 1,64,023 on household matters.

Another extract shows the following expenses on-^arious

items. According to Mr. l-ogon, the main items of the

expenditure (Huzur charges) were as follows : (48)

Head quarter establishment Rs. 76,06,575

Charities Rs. 23,00,000

Mahal Mazakur Rs. 16,06,194

Liquidation of debt Rs. 65,42,81

Expenses on Satara Rajia : and "

Salaries of Sarkarkun. Rs. 2,45,7-1^

Salaries on Military Chief and Rs. 2,01,048

Charges on forts and fleets.In addition to this the Peshwaspent the total amount of Rs. 6,27,966

2HH

245

RS. 3,70,301 Artillery

Rs. 9,36,421 Emoluments,

Rs. 1,64,023 Household expenses.

yIn 1768 Peshwas spent the following amounts (49)

Babat Mushahira Rs. 42,93,402

Kherij Mushahira Rs. 18,59,421

Tahwel RS. 95,869

Mahal Mazkur Rs. 36,75,409

Rad Karj Rs. 4,87,132

Huzurat Rs. 2,48,999

Swari Sarkarkun Rs. 3,12,536

Subhe Laskar Rs. 2,18,052

Killhaya Rs. 1,13,889

Mahalnihaya Rs. 5,435

Ekberji Rs. 1,57,34,346

Duberji Rs. 4,80,03,208^

Total : Rs. 205,343,704

(20. 1/2 Crores)

The receipts of the Peshwas against the revenue were

20 Crores at the time of Madhavrao Peshwa,and the main

items of expenditure were as follows. The first item is

payments of clerks, the second and the third are Kherij

Mushahira. The fourth is on Karkhanas. The fifth is spent

on Kamavisdars, the Sixth on the Peshwas royal-army,

the seventh on payment of ministers, the eighth on army,

the ninth on Forts, and the tenth on collecting revenue

again. Eleventh on recovery of debt. So a very large amount

i.e. 20 crores and fifty thousand approximately was spent

on various items mentioned above. A much greater amount

was spent on Kamavisdars since they were entitled to charge

k% (already explained else where) as their commission

on the total revenue of their region. They could charge

2% to Z% per month as an interest for the advance they

paid into the treasury. A huge amount of money was spent

by the government in 1763 A.D. on the Kamavisdars. (50)

2 16

P rant

Konkan

Varghat

Gangathad

Gujarath

Hindustan

Khandesh

Karnatak

Huzurat

Total Rs.

Amounts

2,44,957

2,53,758

3,12,262

2,85,283

5,65,085

2,63,994

4,30,253

92,832

2A.31,984

N X

In 1766 A.D. Rs. 38,55,770 were spent for this

purpose (51) .

The Kamavisdars collected Rs. 1 1/2 crores in 1763

and more than 2 crores in 1764, which comes to 1/10

of the total expenditure of the Peshwa. The collection

of dues and revenue and army were then the biggest and

heaviest items of expenditure.

In Madhavrao's time the budget was of 20 crores

and expenditures came close to it. Balaji Bajirao's financial

position was better than Madhavrao's position.

To conclude the Peshwa government was a mixture

of feudalism and bureaucracy. The government had sufficient

receipts to run the government. The budget was nearly

20 crore rupees. In addition to this figure the governnj^t

had got tributes and war indemnities but these amounts

were not fixed amounts.

The government used to appoint Kamavisdars to collect

the revenue but this system does not seem to be economic.

The amount paid to them for this work was more

than 1/10th of the total expenditure. But the Kamavisdars

worked in precarious conditions and they had to cover

the risks, Moreover, it s'e^s that there was no other

arrangement which would have been profitable to the govern­

ment. The government had taken up the policy of expanding

boundaries. This is also an expensive policy. The government

had to spend much amoijnt on raising troops and taking

loans and paying interest for this purpose, However, it

could not be evaluated from only the economic point of view.

They had borrowed large amounts as loans. Moreover,

V\1

2^S

they were not persons who should be considered to

be responsible for this debt. This point is already discussed

in the chapter' Public Debt '

However, the Peshwa Government does not seem to

be a Bankrupt Government as it is alleged to be. At the

same time, loan figures, found frequently in the account,

prove that the Peshwa's apprehensiveness was certainly

not about something imaginary, byt it was not a heavy

weight burden which would crush them. During the Peshwa's (V

time the total Public Debt was never more than two and half crores.

ant their budget was always more than Rs. 20 Crs. The receipt

against the Zakat of Kalyan, Bhivandi, was Rs.55,000 at

the time of Balaji Bajirao and from Pafie Subhit was

Rs. 35,000 Later on, at the end of this century the receipt

(Zakat) was Rs. One Lakh.

2^9

Foot Notes :

Chapter ; 4 :

State Finance

1. Mountstuart. Elphinstone, A Report on TerritoriesConquered from the Peshwas, (Bombay, 1948) p.2.

2. K. N. Chitnis, Glimpses of Medieval Indian Ideasand Institutions, (Pune, 1981), p.48*

3. Ibid.

4. P. M. Joshi., (Ed.)j Selection from the Peshwa Dafter(New series).. Expansion of the Maratha Power (1707-1761), (Bombay, 1957) Letter - 6.

5. Gazetteer of India (MAH) Vol.3., (Bombay 1963),Again Y. V. Khare, Nana Phadanicanche Charitra(Pune 1927), P. 238.

6. P. A., Logon's Report (Bombay, 1905) p. 9.

7. Ibid.

8. Ibid.

9. Ibid.

10. Ib id., Tarjuma 749*

11. Ibid.

12. Ibid, Ghadani, 460a

13. Ibid, 449*

14. Marathi Vishvakosha Vol. 12, p. 1179*

15. P. A., based on various Ghadanis consulted in this thesis.

'16, Ib id ., Tarjuma 748.

V7. M. G. Ranade, expansion of the Maratha Power,(3rd Edn), p. 238.

’18. Chitnis op. cit., p. 185*

19. Ranade, op. cit., p.

250

20. P.A., Rozkird 28.

21. S.P.D. Vol. 17, Letter 3.

22. P.A., Rozkird 27.

23. Ibid.

24. Ibid. 28 •

25 S.P .D .. Vol. 17., Letter 21.

26. P. A., Pune Prant Ajmas.

11^ Ib id . , Rozkird 28.

28. Ib id ., Tarjuma 749 •

29. Ibid.29-A. Apte, thesis, p. 182,30. Ibid.

31. Ibid.

32. Ibid.

33. Ib id ., Tarjuma 750 *

34. Ibid. 750.

35. Ibid.

36. Ranade, Expansion of Maratha Power, Appendix - 2

37. Ibid.

' / a . P.A., Based on Ghadanis cousulted in this thesis.

38. Apte, " Sarkari Aya-Vyaya," Unpublished doctoral thesis, (Pune, 1979) p. 108.

39. Ibid. p. 109.

40. P. A. Chitnisi Ghadani 811.

41. P. A. Tarjuma 749.

42. Ib id ., 750.

43. Ibid.

44. Ib id . Ghadani 460 «

45. Ibid. Chitnichi Ghadani 811.

46. Ibid.

47. P. A. Tarjuma 749 •

48. Logon's Report.

49. P. A. Chitnisi Ghadani 871 ^

50. Apte, op. cit., p. 111.

51. P. A. Tarjume 749 *

52. Gazetteer of India Part - 3, op. cit., p. 230 .

Again D. V. Apte, " Nanasaheb Peshwayanche Karj " p. 91.

251

APPENDIX

JTzrfr rTfPT imj ^ ^ ^1 I 3PI ^1 I 1770 A.D.

TTI 1 3 rr

^ JJf^f 34l2*f 10058 2407 226l*|)s:- 1 I50*)i =

T I+( R NII 1 976-\l . 00 979'•)/ 9 46 3 3*1*-

<rcTd

4 65 00 465 465 00

2 8 00 28 28 00

JfWJMI \

VIS i|W1 1 49 00 49 49 00

^1 1 ^ 4-I*: 00 4-1= 4 1 00

W<JIrIT 9-1 00 9-1 9 1 00

^11 H3R 45 16 1678 2838 274 1 1775

1 20I4?«=- 1 625-in I79I3<- 2229-ill

29696-li 4309 I85I7*1:; 2 44 17-lJ- 5 1 8 8'!//=

?rf|3f 1 1 HSR f 1 1 TRT ^ 3FF

. 7,898-1=-

^RT 2,838

1 ,041 3111111111

^1 1 657-11

3RRH 1,134 •(I?-

^11 9 4 6

949 •M

^ ?i I

tiRT

HIMH

eCHran/ *

FT^

FT? ^

(■ ^ T IeK

p. A. Ghadni 713.

2 ,706

2,213

540

I ,943

00 2,291^

001 ,059

0026, I 47-I"-

2 ,329 • /H

2,828 29,172