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ultimate owner of all culturable land and levies revenue upon it. Private persons hold by grant or lease from Government or by occupation. Any person who occupies culturable land, paying revenue in respect of it, for a continuous period of twelve years, acquires a permanent heritable and transferable title called landholdera s right. In practice, though not theoretically, this is indistinguishable from freehold tenure. A good deal of land is
Fig. 48. A village school.
cultivated by tenants under landlords, many of whom are not natives of the Province. The number of large grants is comparatively small. Revenue is levied at varying rates on all culturable land which produces a crop. The rates are fixed at intervals generally of fifteen years by settlement officers who, after elaborate enquiries, propose for the sanction of government rates per acre on land under rice and other cultivation. If land is left fallow, a nominal rate of two annas (3^.) an acre is imposed. The State is a liberal landlord. If crops fail, wholly or in part,