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.