50. In the remarks that may be made opposite to each cultivator, if necessary, any circumstance may be entered that may be deemed by the collector deserving of mention;​—but principally will fall under this column the statement of such reasons as entitle the individual to a remission of rent, such as the being an officer of government, a pensioner, &c. The general account A. will throw into one view the whole resources and actual state of the village.

51. Each of these villages must have a number given to it by the officer of division.

52. On the principles of complete survey, even the smallest quantity of land must be accounted for; and the general division into such as are or are not in use, naturally suggests itself. These are again subdivided into other classes. The "cultivated land" will be formed by bringing together the totals of the paper B.; "free land" will include generally all such as are at present enjoyed by the village inhabitant, free of assessment, as the area of the village itself, with its gardens, commons, &c. The "coffee grounds" still remaining in the possession of government will be next entered; but it will be the duty of the collectors to let these out, where they can, like other lands, to be converted to whatever purpose the tenants may please.

53. The extent of the "teak forests" must likewise be given; and to this will follow what are termed "government lands," that is, generally, whatever is held by them for their own or the public benefit, exclusive of the two foregoing classes. In the "general remarks" it will be necessary to advert to the particular nature of this entry, specifying what lands have formed it.

54. Of "lands not in use," the most important part is that which specifies what are capable of being cultivated. The several qualities of these cannot in every instance be quite correctly defined; but as far as practicable, it is desirous to arrange them in the manner pointed out, that is, into the two general descriptions of Sawah and Tegal. Next will follow lands decidedly "unfit;"​—and finally, what are termed "jungle lands;" these are such as do not produce teak. "In the general remarks," it will be necessary to take notice of this latter class, specifying, as far as possible, to what kind of land they belong, whether by clearing they might be susceptible of cultivation, or are naturally unfit for it. The remaining heads in the paper need no observation: they explain themselves, and will be at once filled up from the accounts B, and C.

55. Each officer of division shall, from these village accounts, frame one general one of the district under his authority. The form is shewn in the paper D. The only additional information to be furnished by him in it, is the quantity of lands lying waste and uninhabited, which have not been portioned out into villages; and in the "general remarks" subjoined, it will be necessary to advert to these, pointing out their nature, and the reasons for their being in such desert state.

56. Each division shall be regularly numbered.

57. The account marked E. is intended to give to government one general view of the whole collectorship; at once showing into how many divisions it is portioned out, and in each of those how many villages there are, the general population under its several descriptions, the total amount of land, what quantity of it is cultivated, how much is capable of being so, the estimated value of the entire produce, the riches of its inhabitants, which are chiefly comprised in the number of buffaloes and horses possessed by them, &c. &c. And attached to these, any such observations may be made as may suggest themselves to the collectors.

58. The collection of papers thus framed, will, it is deemed, put government fully in possession of all the information they require.

59. On the first attempt by the British power to introduce an amended system of land revenue through this island, from our paucity of information on the subject, and the extreme caution with which it was necessary to proceed, it was thought requisite to have recourse to an intermediate class of persons between the actual sovereign and the cultivator of the soil, or to let out the whole lands of each village to its principal inhabitant.