"8. In speaking of the taxes which fall upon the husbandman and the land, the Zakat must not be forgotten. This is nominally a tithe, or tenth. The payment is indeed optional, but from religious motives seldom withheld. Every tenth sheaf of the rice crop is allotted to religious purposes, but every man measures its size according to his own piety. Its amount was of course very variable, but almost always materially smaller, and generally indeed not half the size, of the ordinary sheaf. This practice gives rise to a well known distinction between the ordinary sheaf and that allotted for the clergy, when the grain is brought to market."

The table annexed was framed on the introduction of the detailed system; but it not being practicable, on account of the extent of the province, for the European officer to visit every part of the district, many of the particulars are stated upon estimate; particularly the quantity of cultivated land and amount of produce, which, it is to be apprehended, are rather over-rated. The return, however, of the population may be considered more accurate.

GENERAL ACCOUNT OF THE CULTIVATION AND POPULATION OF CHERIBON, 1815.
DI​­VI​­SIONS.SAWAH.VAL​­UE OF SAWAH.To​­tal Sawah in Cul​­ti​­va​­tion.To​­tal Val​­ue of Sawah.TE​­GAL.VAL​­UE OF TE​­GAL.To​­tal Quan​­ti​­ty of Te​­gal.To​­tal Val​­ue of Te​­gal.To​­tal Sawah and Te​­gal in Cul​­ti​­va​­tion.To​­tal Val​­ue of the Crop.
First Sort.Sec​­ond Sort.Third Sort.First Sort.Sec​­ond Sort.Third Sort.First Sort.Sec​­ond Sort.Third Sort.First Sort.Sec​­ond Sort.Third Sort.
Ju​­ngs.Ju​­ngs.Ju​­ngs.Ru​­pees.Ru​­pees.Ru​­pees.Ju​­ngs.Ru​­pees.Ju​­ngs.Ju​­ngs.Ju​­ngs.Ru​­pees.Ru​­pees.Ru​­pees.Ju​­ngs.Ru​­pees.Ju​­ngs.Ru​­pees.
Bengawan82011192587875658952913801245273151078681970036767743954605319503
Cheribon7831913188345255447032717161042171994101543501511365691829110786
Chiamis23135224658188155834347451144408977041951179477955269
Chikaso18240987319435327684660714659881113830737413874041604106216
Lingajati43131542946012252422288411759414049344253042758227612610339130294479
Gebang70140567747911216302887784898420271640145647309782652082
Losari386003207133202461233057937591971395762534014
Kuningan91247901971819765427681140722521534112441820835619452149791705
Telaga1011953381083315643180666354454212264814818243459367236565130881108
Sindangkasi29436145931440289262452111168488819302152916126321176551437102544
Raja Galu289377591309213021131534125892667985274985274135797941
Panjalu2484265266367541418137523598399212983992129877444897
Forest Districts1565008311664640072443201487101039​—​—​—​—​—39​—391488101079
Total27704074101112960353263835343471686711567765019723045481161161232362555144838194311291627
Ma​­les.Fe​­ma​­les.At​­tach​­ed to the Cul​­ti​­va​­tion of the Soil.Em​­ploy​­ed in oth​­er Av​­o​­ca​­tion.To​­tal Num​­ber of Buf​­fa​­loes.To​­tal Num​­ber of Hor​­ses.To​­tal Num​­ber of Plo​­ughs.JA​­VANS.CHI​­NESE
To­tal Ja​­vans.Ma​­les.Fe​­ma​­les.Class of Cul​­ti​­va​­tors.Em​­ploy​­ed in oth​­er Av​­o​­ca​­tion.To​­tal Num​­ber of Buf​­fa​­loes.To​­tal Num​­ber of Hor​­ses.To​­tal Num​­ber of Plo​­ughs.To­tal Chi​­nese.Ma​­les.Fe​­ma​­les.Class of Cul​­ti​­va​­tors.Em​­ploy​­ed in oth​­er Av​­o​­ca​­tion.To​­tal Num​­ber of Buf​­fa​­loes.To​­tal Num​­ber of Hor​­ses.To​­tal Num​­ber of Plo​­ughs.
To​­tal Pop​­u​­la​­tion 2160011054211105501322158388948866662317356213658998371138211321068165942846648917318234310922341093114132012448

EASTERN DISTRICTS.

The Dutch, in acquiring these extensive and valuable provinces on the sea coast, were considered to have acquired the same right as had previously been enjoyed by the native sovereigns, and deemed it advisable to continue the long-established principles and forms of native government. In the same manner, therefore, as the emperors of Java were looked upon as the ultimate proprietors of the land in their dominions, the Dutch Company were considered as possessing the same right with respect to the provinces under their immediate administration; and the princes of Java having been in the habit of entrusting the government, police, and revenue of the different provinces to inferior chiefs, the same system was adhered to under the Dutch. The native system of drawing again the revenues of government from these inferior chieftains, by means of contributions in kind, in money, and by occasional fees and presents, was also maintained; a portion of the common class of inhabitants under the native government being assigned to the performance of different sorts of public works, transports for government, the repair of the roads, the construction of public buildings, the guarding of public stores, the loading and unloading of government vessels, the cutting of grass, the cutting of fire-wood, the keeping a police guard, and other offices, the same principle was adopted under the management of the Dutch, and as under the native form of administration a reward for these feudal services was granted, by the use of an assignment of rice fields allotted either to individuals or to certain classes of workmen, but withdrawn from them as soon as the public duty ceased to be performed, the same mode of remuneration was also adopted by the Dutch.

These principles of administration being combined with the mercantile interests of the Dutch Company, gave rise to certain contracts, which the native chiefs of the different districts (termed by the Dutch Regents) were compelled to enter into on their appointment, for the annual delivery to the Company, either without payment, which was called a contingent, or for a price far below that of the market, which was termed a forced delivery at a fixed price, of such quantity of rice, pepper, cotton, indigo, and other articles, as the market and present state of trade and commerce made most desirable; while the planting of coffee and the cutting of teak timber was always considered as a feudal service, for which, besides the use of a certain portion of rice fields, allotted to the individuals or villagers employed, a certain payment was made, about equivalent to the expenses of transportation to the government yards or storehouses.

The administration of the Eastern Districts, including Madúra, was vested in a governor and council for the north-east coast of Java. The governor was, at the same time, director of the Company's trade, and resided at Semárang. Subordinate to this government was that called Gezaghebber and council, established at Surabáya, the chief place of the east point of Java; while in the other principal districts along the coast, as at Tegal Pekalóngan, Japára, Jawána, &c. residents were fixed: no direct correspondence from the eastern part of the island was maintained with the government of Batavia, except by the governor, usually termed the governor of Java, or by the governor and council. Even the residents at the native courts of Súra Kérta and Yúgya Kérta, only communicated with government through him. By him the succession to the throne of the Susúnan and of the sultan was generally determined; the appointments of native chiefs and regents were made on his proposal; the Company's farms and duties for the Eastern Districts were sold by him; and though he had literally no salary whatever from the treasury of government, he was supposed to draw from his situation a yearly revenue of between three and four hundred thousand dollars. At the same time the correspondence with the Eastern Districts was neither very regular nor very expeditious, and the management of the Company's affairs in those districts was as much a mystery to the chief government at Batavia, as the governor of Semárang chose to make it.

This system continued, without any essential alteration, until after the arrival of Marshal Daendals in 1808.

Some of the contingents, such as indigo, cotton yarn, pepper, &c. to which, however, the regents had not without great reluctance submitted for many years, were then indeed partially abolished; but, on the other hand, all the peculations of the Dutch servants residing along the coast, who had for their own private emolument raised the deliveries, chiefly of rice, at some places to double, and at others to more than double the quantity legally assessed on the regents, at the same time paying for them at some places two-thirds, and at others only half the price assigned by the government, were at once transferred and confirmed to government, by a single decree, ordering, without previous inquiry or reserve, that all the produce which had been usually delivered to the respective residents along the coast, under whatever denomination, should, in the same quantities and with their surplus weight, be for the future delivered to government, and that no higher prices should be granted for the same than that which the residents used to pay.