Kathmandu: December 1, 1979

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8. If a slave owner complains that any government officer responsible for the sale or purchase of slaves has done so at prices below these mentioned in the law, the shortfall shall be realized from such officer and paid to the owner, and the officer shall be punished with a fine of an equal amount. Half of such fine shall be imposed on each witness who has endorsed prices below those mentioned in the law in collusion with the officer. If they do not pay the fine, they shall be imprisoned accordingly to the law.

9. If common people other than government officers have sold or purchased slaves at prices above or below those mentioned, in the law through mutual agreement and have excuted Parambhatta deeds (of sale) accordingly in the presence of witnesses, the sale shall be held valid. No complaint shall be entertained. If no such deed has been executed in the presence of witnesses, this hall be held to be an act of force, and action shall be taken according to relevant law.

Thak and Thimi, 1811
Discrimination in Jagat Taxation

Royal order to Thituwa Bishta of Barhagaun:

''The inhabitants of Barhagaun had been submitted the following petition to our father (i.e. King Ran Bahadur Shah): ''Formerly, when Thak and Thini constituted a separate territory under the rule of Jumla, the inhabitants of these areas used to pay Jagat duties while visiting the place called Chhokar for purposes of trade. Because all these territories are now under (Gorkhali) rule, it is not proper that discrimination should be practised, so that people have to pay these duties, whereas others are free from that obligation, in the same country.''
''Our father had then abolished the Jagat duties levied at Chhokar. Subsequently, in the Samvat Year 1865, the inhabitants of Thak and Thini submitted another petition to us, complaining that because of some arbitrary actions, Jagat duties were again being collected from them from the year 1862, although not from anyone else. Another royal order was then issued reconfirming the abolition of the Jagat duties paid by the inhabitants of Thak and Thini at Chhokar.
'A delegation from Thak and Thini, consisting of Buuddha Chhayaram and Buddha Pratiram, has now again come to us with the complaint that Jagat duties are eve now being collected from the inhabitants of those areas at Chhokar. For us, all subjects are equal. Inasmuch as it is not proper that these duties should be collected only from the inhabitants of Thak and Thini, and not from others, at the same place, we hereby remit these duties. Do not collect these duties.

''At the Jagat checkpost of Kagbeni, we have received reports that the goods of erring traders are being confiscated. If traders commit any offense, collect only an amount twice the Jagat duty due from them. If any additional amount has been collected, refund, it to them.

Chaitra Badi 8, 1867 (March 1811).

Regmi Research Collection, vol. 41, pp. 4-5.

Collection of Nirkhi Tax

Royal order to officials responsible for the collection of Nirkhi tax in areas west of Dana:

''Pratiram Budha and Chayaram Budha of Thak-Thini have submitted the following petition: Formerly, the inhabitants and traders of Thak and Thini did not have to pay export duty on general merchandise (Kirana) wherever they visited beyond Dana. They only paid the following duties:
3 pathis of salt on each load supplied to the south (madhes).
6 or 7 pathis and 3 manas of salt from each dhakre trader.
However, nirkhi tax is also being collected from them at present. This is not justified.''
The order stated that duties should be paid only at customary rates sanctioned through royal order. It prohibited the collection of new impositions.
Chaitra Badi 8, 1867.

Regmi Research Collection, vol. 45, p. 8.

Judicial Authority of Village Headmen

Royal order to Chhayaram Budha: ''In all matters concerning Rajanka levies, other taxes and levies, asmani levies, etc. hold consultations with local headmen (thelu, budha), and refer such matters to us if necessary, and take action as ordered. If your can dispose of such matters on your own authority, dispense justice accordingly, and impose penalties according to the nature of the offense. Collect such amounts, and transmit the proceeds to us, in addition to the payment stipulated earlier on thekbandi basis. We hereby order that the Adalat shall not make any collections there, and that Bicharis shall not raise any dispute. With due assurance, keep the village populous and dispense correct justice.''

Chaitra Badi 8, 1867.

Regmi Research Collection, vol. 41, pp. 6-7. contd….

Jurisdiction of Bicharis

Royal order to Bicharis deputed to Thini: ''In the Samvat year 1867, the thalus, budhas, and ryots of Thini have submitted a petition to us, and we have promulgated administrative regulations (thiti) under royal order. Do not raise any dispute in the Thani area. Refund the amount you have collected there, if any. In case you act in contravention of the regulations we have promulgated, the matter shall be investigated and referred to us. the amali shall then impose penalties or inflict corporal punishment as ordered by us, as the case may be. The amount of such fine shall be transmitted to us, in addition to the payment stipulated on thek bandi basis, through the amali. We hereby reconfirm those regulations.

Chaitra Badi 8, 1867.

Regmi Research Collection, vol. 41, p. 7.

Repayment of Loans

Royal order to the debtors of Samgram Dani in Thak, Thini, Berhagaun, Mustang, Manag, and elsewhere: ''Your creditor has submitted a complaint to the effect that you pay him neither the principal amount nor interests on the loans you have obtained from him. you must pay your creditor interest at the rate of ten percent on loans. We have also received reports that Bahaudr Singh Newar is creating disputes with regard to transactions conducted while his elder brother was living. If the accounts of such transactions have been cleared off, he cannot raise any objection. Punishment shall be inflicted if anybody makes false claims.

Chaitra Badi 8, 1867.

Regmi Research Collection, vol. 41, pp. 3-4.

Serma Tax Rates in Palchok
On Poush Sudi 9, 1885 (December 1828), the rates of Serma tax on Pakho holdings under Raikar tenure was fixed as follows:
Hale R. 1

Pate 12 annas.

Kodale 8 annas.


Holding belonging to non-resident persons

(Fadke) According to the area.

Pasture lands

(Kharka) Kharchari tax.

Regmi Research Collection, vol. 43, pp. 162-63.


Brahmans and the Plow
Orders were sent to local officials and other people in (1) the Marsyangdi-Kali region, (2) the Sanga/Sindhu-/_Tista region on Poush Sudi 14, 1869 directing that Brahmans who drew the plow should be punished. The orders added: ''Relatives shall not take rice from the hands of such Brahmans, nor enter into matrimonial relations with them. In case any Brahmans who had drawn the plow repents, he shall be granted expiation by the Dharmadhikar. Any person who thereafter refuses to take cooked rice from the hands of such Brahmans shall be punished.''

/_Marsyangdi region, and (3), the Sangu/Sindhu

Regmi Research Collection, vol. 41, pp. 225-26.
Cash Emoluments of Bhardars, 1851
The following is a list of the cash emoluments paid to the Prime Minister and other Bhardars during the Samvat year 1908 (A.D. 1851). Inasmuch as these persons were granted Jagir lands also, these payments do not represent their total emoluments. The figures are in the 16-anna rupee, whether Kaldar (Indian) rupees, or Mohar rupees minted in Nepal. it should be noted that the payments are often charged to specific sources of revenue, and not to the central treasury.
1. Prime Minister Jung Bahadur

Payment inclusive of compensation

for resumed Jagir lands:
Kaldar Rs 23,568 - 8

Mohar Rs 19,762 - 12

Total 43,331 - 4

2. General Krishna Bahadur Kunwar Rana

Compensation for Jagir land which

had been assigned twice Mohar Rs 7-8

From Kapas-Bhansar (duties on

cotton and yarn) Mohar Rs 70-12

Total Rs 78-4
3. General Jagat Shumshere Jung Kunwar Rana

From Kapas-Bhansar Mohar Rs 1,835

4. General Ran Uddip Singh Kunwar Rana

From Bhot-Bhanar (duties on

Nepal-Tibet trade) Mohar Rs 8,001.
From Kapas-Bhansar Mohar Rs 3,402-14

Total Rs 11,403-14

5. General Bhaktabir Kunwar Rana

From Kapas-Bhansar Mohar Rs 7,660-7½

From the Kausi (central treasury) Mohar Rs 3,603-12½

Total Rs 11,262-4

6. Commanding Colonel …..

From Kapas-Bhansar Mohar Rs 1,705-13

From Nirkhi-Bhansar Mohar Rs 2,166-3

Total Rs 3,872

7. Colonel Khadga Bahadur Kunwar Rana

From Palpa Mohar Rs 809-6.

8. Colonel Krishnadhoj Kunwar Rana

from Nirkhi-Bhansar Mohar Rs 619-12

9. Colonel Prithvidhoj Kunwar Rana

From Nirkhi-Bhansar Mohar Rs 1,164-7

10. Gunuraj Pandit Dharmadhikar

Vijaya Raj Panditju

From Nirkhi-Bhansar Mohar Rs 1,164-7

11. Guru Nagendra Raj Panditju

From Sair-Bhansar Mohar Rs 2,522-5

12. Guru Tirtha Raj Panditju

From Sair-Bhansar Mohar Rs 1,834-6

13. Chautariya Shumshere Jung Shah

From Bhainsi-Bhansar Mohar Rs 2,000

From Sair-Bhansar Mohar Rs 3,483-1

Total Rs 3,483-1

14. Chautarni Bhadralaxmi Devi

From Sudi-Rakam (Liquor excise)

In Kathmandu Mohar Rs 421-13
15. Kaji Umakanta Padhya

From Nirkhi-Bhansar Mohar Rs 905-4

From Bhainsi-Bhansar Mohar Rs 1,000

From the Pota tax in

Kathmandu Mohar Rs 1,000

From the Rukum mines Mohars Rs 1,307-9

Total Rs 4,212-13
16. Kaji Kulaman Singh Basnyat

Salary Mohar Rs 2,484-9

Compensation for resumed Jagir lands Mohar Rs 10

do. for revenues from Chitaun Mohar Rs 696-9

Total Rs 3,191-2
17. Kaji Hemadal Singh Thapa

From Bhainsi-Bhansar Mohar Rs 1,000

From the Rukum mines Mohar Rs 1,193-7

From the Pota tax in Kathmandu Mohar Rs 400

Total Rs 2,593-7



18. Kaji Dilli Singh Basnyat

From Bhainsi-Bhansar Mohar Rs 769-2

From the Pota tax in K

Kathmandu Mohar Rs 2,719-12

From the Sudi-Rakam, collected

through the Thana:
Banepa - Paisa Rs 27-8

Bhadgain - Paisa Rs 600

Panauti - Paisa Rs 12-8

Total Paisa Rs 640

equivalent to Mohar Rs 648-5

Rs 3,957-3

19. Kaji Dirgha Singh Bhandari

From Bhainsi-Bhansar Mohar Rs 1,000

From the Sudi-Rakam,

Collected through the Thana:

Patan - Paisa Rs 501

Kathmandu - Paisa Rs 171-3

Total - Paisa Rs 672-3

Equivalent to Mohar Rs 488-14

From the Rukum mines Mohar Rs 1,362-4

Total Rs 4,451-2

20. Khajanchi Shiva Prasad Arjyal

From the Pota tax in Kathmandu Mohar Rs 178

21. Bada Sardara Kirtibir Karti

from the Pota tax in Kathmandu Mohar Rs 765-8

22. Sardar Karna Singh Bokate

From the Bhainsi-Bansar Mohar Rs 1,000

From the Pota tax in Kathmandu Mohar Rs 871-15

Total Rs 1,871-15

23. Sardar Kanak Singh Mahat

From Bhainsi-Bhansar Mohar Rs 2,417-10

From revenue collected

In the markets (mandi) Mohar Rs 497-14

Total Rs 2,915-8


24. Sardar Ravidhwaj Adhikari

From Bhainsi-Bhansar Mohar Rs 1,034-9

From the Haseli tax in


Paisa Rs 500-1½

equivalent to Mohar Rs 363-15

From the Pota tax in Kathmandu Mohar Rs 1,030-10
From the Sudi Rakam, collected

Through the Thana, in:

Panchmane - Rs 7

Jitpur - Rs 25

Nuwakot - Rs 61

Paisa Rs 93 equivalent to Mohar Rs 67-10

Total Rs 2,496-9
25. Captain Maharudra Khatri

From Bhainsi-Bhansar Mohar Rs 1,286-1

26. Senior Lieutenant Devidas Padhya

From the Sudi-Rakam in

Kathmandu, collected

through the Thana Mohar Rs 1,055-13

Total Rs 2,341-14
27. Subedar Krishnaman Karki

From the Pota tax in Kathmandu Mohar Rs 304-8

28. Mir Subba Ratna Man Singh Rajbhandari

From Nirkhi-Bhansar Mohar Rs 1,556-15

29. Amin Subba Siddhiman Singh Rajbhandari

From the Kausi Mohar Rs 1,600

30. Subba Dhanasundar

From Nirkhi-Bhansar Mohar Rs 1,202-7

31. Subba Kashinath Padhya Mohar Rs 741
32. Subba Chet Nath Padhya

From Nirkhi Bhansar Mohar Rs 1,260-13

33. Subba Shivanarsingh

From the Nirkhi-Bhansar Mohar Rs 1,199-11

34. Subba Vidyanath Arjyal

From revenue collected in mandis Mohar Rs 275

35. Subba Umanath Padhya

From the Nirkhi-Bhansar Mohar Rs 1,217-14

36. Subba Rudra Prasad Pandit

From the Kausi Mohar Rs 175

37. Subba Birabhanjan Majhi

From Palpa mines and mint Farrukhabadi Rs 1,350

Mohar Rs 450
38. Subba Hridayaratna

Salary for post of Dittha from Kausi Mohar Rs 784-5

39. Subba Mehar Man Singh Rajbhandari

From the Kausi Mohar Rs 2,000

Others cash disbursements were as follows:-
Name Amount Source

(in Mohar Rs)

1. Dittha Kirtiman Singh

Rajbhandari Rs 1,000 Kausi

2. Dittha Benimadhav

Padhya Rs 111-1 Sadar Dafdarkhana

3. Dittha Pradyumna Padhya Rs 150 Kausi

4. Dittha Revatiraman Satyal Rs 229-5 Pota tax in Kathmandu


5. Dittha Biradhwaj Karti Rs 263-14 Pota tax in Kathmandu

6. Dittha Abir Khadka,

Thimi Gunpowder Factory Rs 3-14 Sudi-Rakam in Kathmandu

7. Dware Kashiram Rs 112-7 Pota tax in Kathmandu

8. Dware Aiman Rs 198-9 do.

9. Dware Atibal Rs 130-14 do.

10. Dware Magan Singh Rs 270-1 do.

11. Chopdar Rabilal Jaisi Rs 118-5 Sudi-Rakam

12. Durga Laxmi Narayan Jaisi Rs 237-5 Pota tax in Kathmandu

13. Daroga Kirtidatta Rimal Rs 220-5 do.

14. Chief Putwars Rs 93-9 do.

15. Employees of chhebhadal

(public works office) Paisa Rs 1,118-15 Not mentioned

The following bhardars were granted the following increments for the Samvat year 1908:-
Name Mohar Rs

1. Chautariya Shumsher Jung Shah Rs 333-3

2. Kaji Gambhir Singh Adhikari Rs 1,747-11

3. Kaji Dilli Singh Basnyat Rs 1,817-8

4. Kaji Hemadal Thapa Rs 907-5

5. Bada Sardar Kirtibir Karki Rs 1,920

6. Sardar Ravidhwaj Adhikari Rs 597

7. Sardar Karna Singh Bokati Rs 535-14

8. Subba Kashinath Padhya Rs 829-2

9. Subba Umanath Padhya Rs 900

10. Subba Chet Nath Padhya Rs 400

11. Subba Shivanarsingh Rs 675-13

12. Subba Dhanasundar Rs 900

13. Amin Subba Siddhiman Singh Rs 2,140-1

14. Dware Magan Singh Rs 701

15. Dware Kashiram Rs 584-5

16. Dware Aiman Rs 630-6

17. Dware Atibal Rs 605-8

18. Chopdar Ravilal Jaisi Rs 27-15

19. Dittha Revatiraman Satyal Rs 700

20. Dittha Biradhwaj Karki Rs 200

21. Dittha Abir Khadka,

Thimi Cunpowder Factory Rs 325

22. Daroga Kirtidatta Rimal Rs 25

23. Daroga Laxmi Narayan Jaisi Rs 25
Total amount disbursed to Bhardars:

(The discrepancy in the total amount is due to the fact that fractions of one anna have been ignored in the list).

Kaldar Rs - 23,568-8

Farrukhabadi Rs 1,350

Mohar Rs - 123,018-7

Paisa Rs - 1,118-14

Miscellaneous Documents of Magh

Ijara Grant to Kulachand Sahu

Kulachanda Sahu was granted a 7-year Ijara for the reclamation of Kalabanjar lands in the moujas of Bedawlia, Bhikhha and Gharmorwa in Pachrauta, Rautahat, and Kudwa and Chhapkahiya in the Pargannas of Basantapur. He was under obligation to pay revenue as follows in each year:

Year Total Payment


1856 Rs 25

1857 Rs 31-4

1858 Rs 46-14

1859 Rs 81-12½

1860 Rs 163-9

1861 Rs 245-5½

1862 Rs 337-5
Marga Sudi 9, 1856.

Regmi Research Collection, vol. 24, p. 1.

On the saem date, Nainkala was granted a similar ijara for the reclamation of one mouja of Kalabanjar land in the Khesraha Parganna of Bara district. The initial payment was Rs 5 in 1856 Samvat which increased every year to reach 67-11¾ in 1863 Samvat. (Ibid, pp. 2-3).
Wedding Expenses

Subba Dashrath Khatri and Subba Ranamardan Khawas were ordered to disburse Rs 3,000 from the Ijara revenue of Morang for the Samvat year 1856 to purchase materials for the wedding of Chautariya Sher Bahadur Shah.

Marga Sudi 11, 1856.

Regmi Research Collection, vol. 24, p. 4.

On the same date, Subba Dinanath Padhya was ordered to disburse Rs 2,000 for the same purpose from the ijara revenues of Saptari and Mahottari.

Others Disbursements

Subba Gaja Singh was ordered on Marga Sudi 10, 1856 to disburse Rs 1,000 from the ijara revenues of Bara, Parsa, and Rautahat as salary to priest Devidas; Rs 200 to Dada Ambar Singh Rana for the purpose of betel leaves for the palace, and Rs 26 each as salaries of five detel makers including Hari.
Bhajudev was ordered on the same date to disburse Rs 675 from the ijara revenues of Thak and Thini as salary to Subedar Bag Singh Khawas.
Regmi Research Collection, vol. 24, pp. 4-5.
Jhara Labor for Land Reclamation

Officials were sent to several areas in the western hill region to round up laborers under the Jhara system for the reclamation of waste lands. The laborers were required to bring tools as well as provisions for a period of five months beginning the 26the day of the month of Marga.

Information regarding these arrangements was sent on Marga 12, 1856 to local authorities in Kaski, Tanahu, Nuwakot, Rising, Garhun, Isma, Dhurkot, Paiyun, Dhor, Musikot, and Sataun.
Regmi Research Collection, vol. 24, pp. 9-10.
On Poush Badi 9, 1856, Balak Das, who had been granted an ijara for the operation of copper mines, was ordered to depute 30 mine-workers, called agris, from Parbat and Galkot to construct irrigation channels for the reclamation of waste lands in Kaski.
Regmi Research Collection, vol. 24, p. 17.

Regmi Research (Private) Ltd,

Kathmandul: May 1, 1979.
Regmi Research Series

Year 11, No. 5

Edited by

Mahesh C. Regmi




1. Notes on the Revenues System of Nepal

During the 19th Century 65

2. The Dharmadhikar 71

3. Jimmawals in the Baisi Region 76

4. Readings in Nepali Economic History 77

5. Hulak Regulations, 1828 78


Regmi Research (Private) Ltd

Lazimpat, Kathmandu, Nepal

Compiled by Regmi Research (Private) Ltd for private study and research. Not meant for public sale or display.

Notes on the Revenues System of Nepal During the 19th

By Mahesh C. Regmi
Financial Stringency

From the financial point of view, the nineteenth century commenced with an adverse development. In May 1800, Ran Bahadur Shah, who had abdicated the throne in favor of his infant son Girban Yuddha Bikram, left for Banaras, India to avoid a civil war. He stayed there for nearly four years. Whiel in Banaras, Ran Bahadur Shah borrowed large sums of money from an Indian merchant. The obligation to repay these loans were assumed by the government of Nepal. inasmuch as there was no money in the treasury, revenues from the three eastern Tarai districts of Saptari, Mahottari and Morang were appropriated for that purposes. Even more incredibly, an agent of the India merchant was given an ijara for revenue collection in Saptari and Mahottari districts. The treasury was so short of cash that in 1803 the government saw no alternative but to borrow money from the same Indian merchant even to meet its internal expenses1 Because prospects of the government being able to repay these loans regular sources of revenue appeared to be meager, special levies were collected on an ad hoc basis all over the country to meet this additional obligation.2

Revenue Estimates

The following table gives revenue estimates from different sources in 1851-52 and 1861-62.

Table 13

Revenue Estimates, 1852-62
Source Nepali Rs

1851-52 1861-62

Land revenue 1,072,600 2,139,7004‑

Forests and pastures 50,900 679,6005

Commercial taxes 177,100 291,700

Mines 92,200 124,800

War levies xx 62,300

Judicial fines 21,000 62,1006

Levies on government

employees and functionaries 30,300 36,900

State trading and monopolies 33,200 36,100

Guthi royalties xx 34,400

Postal fees xx 25,000

Miscellaneous 119,600 232,100

Total - Rs 1,597,200 Rs 3,663,600

Revenue from the Eastern Tarai Region

In normal years, the government of Nepal derived the bulk of its revenue from the eastern Tarai region. The following figures will make this clear:-

Table 27

Percentage of Revenue from Eastern Tarai Region

Year Total revenue Revenue from lands taxes, Percentage

(actual) market duties; timber

export duties, and pas-

turage tax in the east-

ern Tarai


1852 729,230 651,563 89.3

1853 926,273 722,956 78.04

1854 1,012,678 758,063 74.8

1855 1,570,994 696,814 44.4

1856 1,398,611 749,836 53.6

1857 1,254,628 785,219 62.5

1858 1,005,130 567,723 56.4
Revenue figures collected in the eastern Tarai during the closing years of the nineteenth century are, of course, not available. Same idea of the amount of revenue may be obtained from the fact that in 1900 the chiefs of the revenue offices of Rautahat-Sarlahi, Mahottari, Saptari-Siraha, and Hanumannagar were ordered to transmit a total sum of Rs 1.2 million to the Tejarathi Adda.8
Jagir Land Assignments

According to figures available for 1852-53, the total value of jagir land assignments in that year was Rs 1,928,600, almost wholly in Kathmandu Valley and the rest of the hill region. On the other hand, the government collected only Rs 19,750 from land taxes in these regions.9 The districts of Udayapur, Ilam, Doti, Bajhang, Jajarkot, Accham, Thalahara

Dullu-Dailekh, and Jumla did not contribute a single reupee as land tax to the government in that year, while the whole of Kathmandu Valley contributed only about Rs 5,006. Birta lands in the region contributed more revenue through the Pota tax, approximately 44,000.10

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