How was the Revenue Policy of Firuz Shah Tughlaq?

When Firuz Tughluq came to the throne, there was complete chaos in revenue administration. He not only cancelled all the Taqavi loans which had been advanced in the reign of Muhammad Tughluq but also ordered that the peasants should not be harassed by the officers of the state. He increased the salaries of the officers of the revenue administration. Khawaja Hisam-ud-Din was entrusted with the task of preparing a rough estimate of the public revenues of the kingdom.

The Khawaja took 6 years in completing his work. He not only toured the provinces but also examined the revenue records. He ultimately fixed the revenue of the Khalsa land in the kingdom at six crores and eighty-five of Tankas. It is to be noted that the estimate was not based on the actual measurements of the land. However, it was based on local information and was a good working hypothesis.

The Sultan abolished 24 vexatious and unjust cesses which had been levied during the previous reigns. The share of the state land revenue was lessened. He abolished the custom of imposing benevolences on the Governors at the time of their appointment and also the annual money paid by them these amounts were actually charged by the Governors from the people. The new system of taxation was according to the Quran.

Four kinds of taxes sanctioned by the Quran were imposed and those were Kharaj, Zakat, Jizya and Khams. Kharaj was the land tax which was equal to l\10th of the produce of the land. Zakat was 2|%tax on property realised from the Muslims and spent on certain specific religious purpose only. Jizya or poll-tax was levied on the non-Muslims and other heretics.

However, the scope of Jizya was extended by Firuz by charging the same from the Brahmans also who had formerly been exempted from the tax. It is stated when Jizya was levied on the Brahmans, the latter surrounded the palace and protested against the invasion of their ancient privilege. They threatened to burn themselves alive and call upon the Sultan the wrath of God.

The reply of the Sultan was that they could burn themselves as soon as they pleased and the sooner the better. The result was that instead of burning themselves, they sat without food at the gate of his palace. The Sultan did not yield and ultimately it was arranged that the tax livable from the Brahmans should be levied from, the lower castes of the Hindus in addition to the tax to which they were personally liable. Khams was one-Fifth of the booty captured during war.

Ala-ud-Din and Muhammad Tughluq used to get four-fifth of the booty and left only one-fifth to the army. Firuz followed the Islamic law according to which the state was entitled to take only one-fifth and four-fifths had to be left to the soldiers. In consultation with the canonists, the Sultan levied and irrigation tax at the rate of 10% of the produce of the fields.

The merchants were not required to pay the irregular and oppressive octopi duties which obstructed the free circulation of commodities from one part of the country to another. The collectors of revenue were warned that they would be severely dealt with in case they charged more than the prescribed dues from the people.

The result of the reforms of Firuz was that he was able to put a lot of money into his coffers. His increased revenues were due to the cultivation of superior crops, water tax and revenue from gardens. The gardens yielded an annual income of 1, 80,000 Tankas. The revenue policy of the Sultan also added to the general prosperity of the people. Shams-i-Siraj Afif says, to the general prosperity of the people.

Shams-i-Siraj Afif tells us that “Their (people) homes were replete with grain, property, horses and furniture; everyone had plenty of gold and silver, no woman was without her ornaments and house without good beds and Divans. Wealth abounded and comforts were general. The state did not suffer from financial bankruptcy during this reign.

The revenues of the Doab amounted to eight lakhs of Tankas and those of the territories of Delhi to six crores and eighty-five lakhs of Tankas.” Again, “By the blessings of God and favorable seasons, abundance of the necessaries of life prevailed, not only in the capital, but throughout his dominions.

Grain was so cheap that in the city of Delhi wheat was 8 Jitals a maund and grain and barley 4 Jitals. A camp follower could give his horse a feed of 10 Sirs (20 lbs.) of corn for one Jital. Fabrics of all kinds were cheap and silk goods, both white and coloured, were of moderate price. Orders were given for the reduction of the price of sweetmeats in accord with the general fall of prices.”

Critics point out certain defects in the revenue policy of Firuz. It is contended that the Sultan made a mistake in extending the system of farming of taxes. Ala-ud-Din Khalji and Muhammad Tughluq stood for direct management by the state and avoided as far as possible the system of giving the right of collecting revenue to the highest bidders.

The system adopted by Firuz brought less money to the government and more harassment to the people. Another defect in the system of Firuz was the introduction of the Jagir system which had been stopped by Ala-ud-Din. Shams-i-Siraj Afif has described the system in these words: “The soldiers of the army received grants of land (Jagirs) enough to support them in comfort and the irregulars received payment from the government treasury.

Those soldiers who did not receive their pay in this manner were, according to their necessity, supplied with assignments upon the revenues. When these assignments of the soldiers arrived in the fiefs, the holders used to get about half the total amount from the holders of the fiefs.

It was the practice of certain persons in those days to buy up these assignments which were an accommodation to both parties. They used to get one-third of the value for them in the city and receive one half in the districts. The purchasers of these assignment carried on a traffic in them and gaining a good profit, many of them got rich and made the’ fortune.” Another defect was the extension of the scope and rigors of the collection of Jizya.