"تقارير إدارة أقسام ومناطق الأراضي المحتلة في بلاد الرافدين لسنة ١٩١٨. المجلد I" [ظ‎‎٨‎٥] (٤٧٠/١٧٥)

Note on Rent Compensation for Land.
I. Classes of Land .—Land acquired falls generally into one or two classes, agricultural land, i.e.,
the ordinary miri or tapu, and raugharisji land, i.e., gardens and palm-groves held on special tenures,
and each class must be treated separately. This note does not consider the value of crops or trees on
the ground at the time of acquisition.
A. Agricultural Land .—For miri no compensation need be paid since no one has any right other
than that of a tenant-at-will. For tapu land only the mallak need be compensated. As the mallak
is supposed to spend half his 40 per cent, share on canals, etc., and to pay about 5 per cent, of the whole
crop to the Sarkal, his net profit, which forms the basis of compensation, may be taken to be 17 per cent,
of the gross crop. The gross annual value of the crops on agricultural land may be taken to be about
Rs. 125/- per acre, assuming it would be sown with wheat and barley in the proportion of 1 to 3, and
taking the value of wheat to be Rs. 200/- and barley Rs. 100/- per ton. This calculation takes no
account of fallow. In view of the small area taken up in proportion to the size of a muqata‘ah, it
is doubtful whether any compensation should be paid for land other than gardens acquired for a
railway, except where station or sidings are concerned. Land on which vegetables are generally
cultivated needs special consideration. Rs. 200/- per acre would be a fair flat rate of valuation of the
annual profit.
B. Mugharisji Land .—See note on this class of land. The principal point to remember is that
the relation of mallak and fallah is a relation of partners rathcy than of landlord and tenant. Each
has a share, which varies to an infinite extent, and it is necessary in the first instance to determine
the share of each in each kind of crop. There are generally several mallaks and several fallahs, and
the proportion due to each must next be decided. The produce of gardens ordinarily consists in
dates, wheat and barley, vegetables and fruit. For the last 1/- per annum would be a fair estimate of
profit. Wheat, barley and vegetables are dealt with above and in my note on compensation
generally. The value of dates depends largely on the variety. There is no information in the office
on this subject at present. Information is needed as to the yield of each variety and the value
thereof.
The most common practice is to grow vegetables and fruit under the palms and wheat, and barley
outside; but it is impossible to dogmatise as to what crops would be had the land not been
acquired, and each case must be settled on its merits.
II. Determination of Rent.—As a general principle, the amount of rent assessed should be
equivalent to the profit that would have accrued had the land not been acquired. This principle takes
no heed of the saving of the owner’s labour, and therefore a reduction should be made if the owner is
able to direct his energies elsewhere. To a mallak, whether if tapu or mugharisji land, who does not
labour himself, acquisition means a dead loss, except for some saving in the cost of management. A
Fallah of Mugharisji, also, is not a mere labourer; if ejected, he loses his dates, and cannot find a
ready-made garden elsewhere, though he can earn a reduced income as a labourer. It will therefore
be necessary to estimate his net loss. Sometimes the acquisition is such as to admit of partial
cultivation, e.g., when the ground is taken up, but the cultivator is allowed access to his palms, and in
such cases he is tied down to the land in question and cannot go away to work elsewhere. On the
other hand, his profits are reduced by the occupation of the ground, and frequently by interference
with irrigation.
In determining either rent or compensation for damage the assessing officer should always come
to clear understanding with the unit or department taking over the land, as to the extent to which the
land is required. This is especially important in places where questions of irrigation are involved.
For example, if a man is to be debarred from irrigating his date-trees, he must be compensated
therefor. It should generally be possible to arrange facilities for irrigation, but when they are denied
the fact should always be stated in the award for the information of the G.O.C. In all cases the officer
taking over the land should be required to state in writing exactly what he requires and to what
extent he wishes to debar Arabs from access to the land, or to close irrigation channels, etc. It some
times happens that the closing of a channel injures land other than that actually taken over, and in
such case the owner of the former is entitled to compensation.
If roads, irrigation cuts, etc., are interfered with, it is for the officer taking over the land to see
that arrangements, such as the construction of culverts, are made. If he is unable to do this, the
resulting loss to the cultivators must be assessed, and the officer should be asked to state his inability
in writing. It is then for the G.O.C. to decide whether he will insist that arrangements be made or
sanction the additional compensation.
APPENDIX C.
Revenue Circular No. 2.
Shu‘bah Accounts 1. Registers .—The Ma'mur shu‘bah will maintain the following registers
(1) Cash book.
(2) Grain book.
(3) Ledger for each tax.
(4) Tax register.
The cash book and grain book have been explained in Revenue Circular No. 1 , which also explains
the ledger so far as Land Revenue is concerned. ’ 1
Ledger. Ledgers for other taxes will be maintained in the same manner. There will be one ledger
for each tax, with two double pages for each person liable to pay that tax. On the right hand side will
be entered the demand as soon as it is known, and on the left the collections as they are made.