Land Revenue,

Excise Duties, in Calcutta,

Sayer Revenue,

Abkarry ditto.

In the accounts for 1861-2 it became—

Land Revenue,

Sayer and Miscellaneous,

Abkaree,

and in those for 1863-4 Sayer vanished altogether.

The term Sayer has been in use in Madras and Bombay as well as in Bengal. From the former we give an example under 1802; from the latter we have not met with a suitable quotation.