No taxes are paid to government for houses.
The arable lands are partly retained as the immediate property of the Court, for defraying the household expenses of the Raja. The whole of the rice land near Nayakot is reserved as the Raja’s proper farm, and is cultivated by his servants
and slaves, under the superintendency of a steward: and the same management is observed with a considerable number of fruit and flower gardens, in the valley of Nepal, and with an extensive pasture on the banks of the Kosi. The produce is not sold, but serves for the consumption of the Court, and for distributing in charity at temples, and to religious mendicants. By far the greater part, however, of the lands reserved for the use of the Raja, is let to tenants, as I have before mentioned. The extent of these has at different times varied; but I believe they have never produced a net income of more than a million of mohurs. The only other public revenues are the fines levied from offenders, which are sometimes considerable; the customs, which are very trifling; and some small profits arising from the mines, from elephants, and from the sale of Sal or Sakhuya timber, from the forests below the mountains. The demands on the treasury, however, are very few; for not only every officer, civil and military, and every, soldier, but even the private servants, and principal slaves of the Raja, are paid by lands granted for their support.
The lands thus granted in fee for service are called Chakran, and in general are resumable at pleasure, and follow the office of the person by whom they are held; but some branches of the Royal family, and some of the families of distinction, have enjoyed certain lands ever since the time of Prithwi Narayan, and it would not be safe to attempt a resumption of such property. Some persons have even been permitted to alienate such lands by sale; but to do so, the consent of the Court must be obtained. I procured no information on which I could attempt to calculate the amount of these two kinds of Chakran lands.
Another kind of property, which pays no rent nor tax, and which is not resumable, is called Khairat zemin, or Charity
land, which is the Birtha or Brhemoter land of Colonel Kirkpatrick, (p. 92, 93.) This is of two kinds; part belongs to Brahmans Bangras, or Achars; and another part has been granted for the support of temples. The whole amount of this kind of land is not equal to that reserved by the Crown for its own purposes.
The Khairat that is given to religious men is of two kinds. The first is called Yamapatri, which is given when the Raja bestows Dhana in order to procure the remission of his sins. This can never revert to the Crown, but, in case of the family to which it was granted becoming extinct, it goes to the temples of Pasupatinath and Changgu Narayan. The second kind of Khairat given to religious men is bestowed on account of their piety and learning; and, on failure of heirs, reverts to the Crown. This kind may be sold, if the proprietor obtain the consent of the Raja.
The lands belonging to the temples are in fact held by the priests, (Pujaris,) who are bound to defray the expenses of worship. They are removable at the pleasure of the Raja.
This Khairat or Brhemoter land, Colonel Kirkpatrick says, is also divided into two kinds, Koos Brhemoter and Soona Brhemoter, the owners of which are perhaps the same with those called to me Bitalpas and Brittiyas, mentioned in page 164, although this is not very certain. The Koos Brhemoter land, according to the Colonel, is rarely bestowed but on Brahmans, and that with a very solemn investiture. Land of this kind is rent-free, saleable, and hereditary, but for certain crimes it may be forfeited. Presents are often given, especially on the accession of a new Raja. The Soona Brhemoter has been granted to certain Newars, and other natives of countries subjected by the Gorkhalis, and continued by the conquerors
for a considerable fine under each succeeding prince, but it is saleable and hereditary.