rotation of crops; the second, that which had to lie fallow for from one to two years in order to be productive; the third from three to four years; the fourth that land which was uncultivated for five years and longer or was not arable at all.  The first two classes of acreage were taxed one-third of the crop, which according to our present ideas seems an exorbitantly high rate, and it was left to the one assessed whether he would pay the tax in kind or in cash.  Only in the case of luxuries or manufactured articles, that is to say, where the use of a circulating medium could be assumed, was cash payment required.  Whoever cultivated unreclaimed land was assisted by the government by the grant of a free supply of seed and by a considerable reduction in his taxes for the first four years.

Akbar also introduced a new uniform standard of coinage, but stipulated that the older coins which were still current should be accepted from peasants for their full face value.  From all this the Indian peasants could see that Emperor Akbar not only desired strict justice to rule but also wished to further their interests, and the peasants had always comprised the greatest part of the inhabitants, (even according to the latest census in 1903, vol.  I, p. 3, 50 to 84 percent of the inhabitants of India live by agriculture).  But Akbar succeeded best in winning the hearts of the native inhabitants by lifting the hated poll tax which still existed side by side with all other taxes.

The founder of Islam had given the philanthropical command to exterminate from the face of the earth all followers of other faiths who were not converted to Islam, but he had already convinced himself that it was impossible to execute this law.  And, indeed, if the Mohammedans had followed out this precept, how would they have been able to overthrow land upon land and finally even thickly populated India where the so-called unbelievers comprised an overwhelming majority?  Therefore in place of complete extermination the more practical arrangement of the poll tax was instituted, and this was to be paid by all unbelievers in order to be a constant reminder to them of the loss of their independence.  This humiliating burden which was still executed in the strictest, most inconsiderate manner, Akbar removed in the year 1565 without regard to the very considerable loss to the state’s treasury.  Nine years later followed the removal of the tax upon religious assemblies and pilgrimages, the execution of which had likewise kept the Hindus in constant bitterness towards their Mohammedan rulers.

Sometime previous to these reforms Akbar had abolished a custom so disgusting that we can hardly comprehend that it ever could have legally existed.  At any rate it alone is sufficient to brand Islam and its supreme contempt for followers of other faiths, with one of the greatest stains in the history of humanity.  When a tax-collector gathered the taxes of the Hindus and the payment had been made, the Hindu was required