Accounts are generally kept in current rupees, which are considered, (though in themselves nominal, there being no such coin,) the standard to which all other denominations of money should be reduced: this is, in fact, the application of one term, whereby all others are to be appreciated. It is often found useful to have a second column, in every folio, wherein to note the corresponding amounts in sicca rupees, they being in general use. The infinite variety, both of gold mohurs, and of rupees, renders it highly necessary for the young adventurer to be careful, lest he should receive such as are of inferior value; a trick extremely common among servants, as well as shroffs, sircars, and shop-keepers; all of whom will exercise their cunning to obtain the smallest advantage, and derive peculiar satisfaction from involving the matter in as much confusion as possible.
The Calcutta seer is fixed at eighty sicca rupees weight; the factors’ maund, of the same place, amounts to one-tenth less, on account of its having but seventy-two siccas to its seer. In the upper provinces, even the neighbouring villages often vary to a great extent; some seers being only sixty-four pice, while others are ninety-six; the pice and the sicca rupee being nearly of a weight. Nor is the value of a pice, which is a copper coin, less uncertain; on some days they are at sixty to a rupee, at other times, as high as sixty-five or sixty-six; just as may happen to suit the shroffs, who, by this fluctuation, create a kind of stock-jobbing traffic; whereby they rob the public as much, and as often, as they please; no one interfering to control this nefarious and unparalleled insolence!
The following varieties regarding the guz should be understood; they being what formerly were in use, and upon which many details of ancient occurrences and measurements depend.
The guz-soudah, 24⅔ of a finger, as measured by Haroon Resheed from the hand of one of his slaves. This was the basis of the nilometer, and of the yard for measuring cloths. The guz-me-sahet measured twenty-eight fingers, and that of Humaion thirty-two: the latter was used by order of Sheer Khan, and Selim Khan, for the measurement of cultivated lands. Akber also allowed a guz of forty-six fingers to be used for cloth only, and one measuring forty-two isecunderees, (small coins of base silver,) to be used for other purposes. This is called the secundry-guz. A coss is generally accepted at two English miles, and will, for the most part, be found to come within a mere trifle of that measurement. In some places, they reckon by the puckah, or long coss; in others, by the ghow-coss, which alludes to that distance the lowing of cattle may be heard: this is also called the cutcha-coss; meaning imperfect, or short. The fact is, that the length of a coss is perfectly undefined by any proper standard, or explanation. What else, indeed, can be expected in a country where there are neither public roads, nor inns, public conveyances, nor even mile stones, or directing posts, on the most practised routes.
Among other salutary and useful, but unfortunately temporary, regulations, the Emperor Akber fixed the coss at 5000 guz, equal to 4757 yards, or two miles, five furlongs, of our standard. Shah Jehan afterwards encreased it, by the addition of one furlong; but both their measurements gradually fell into disuse, and the old nominal coss of Hindostan again came into vogue. Including all the variations, however, in what are called puckah-cosses there appear less anomalies than might be expected in a range of 1700 miles, throughout which no determinate law, on that subject, obtains. Computing by horizontal measurements, between places whose distances are accurately known, it appears that the coss may be taken at a mile and nine-tenths: in this, one mile in seven is thrown into the computation, to account against the winding of roads. In the Malwa country, the cosses are about an eighth longer than in the Company’s dominions towards that quarter; while, in the vicinity of Masulipatam they are in the same proportion shorter. The goondy coss of the Nagpore district, is about three miles. Perhaps the most absurd mode of ascertaining the length of a coss, which, by the by, must be a very short one, and, according to the statement of Abu Fazil, was practised among the Hindus, depended on ‘One thousand steps taken by a woman bearing a child’ (of what age is not specified) ‘in her arms, and a jar of water’, (also indefinite as to bulk,) ‘on her head!’ Again, ‘the distance a man could go, at a quick pace, without being out of breath’, was accounted a coss! Others determined that measurement by ‘plucking a green leaf, and bearing it on their heads until it became dry!’
The most rational, and simple mode of adjustment, appears to be that ordered by Sheer Khan, viz. sixty jereebs of sixty guz each. This would be about 3500 yards; being only twenty less than two statute miles. Whenever the emperor marched with his armies, persons were appointed to measure his route, by means of bamboos cut to the length of twelve and a half ilahi-guz; four hundred bamboos being accounted a coss; which, as already specified, amounted to two miles and five furlongs.
The land-measure in use among the Europeans of Calcutta, is thus arranged.
| 20 feet by 20, equal to 400 square feet make | 1 cottah, |
| 20 cottahs | 1 beegah or bigah |
The natives are more particular in their divisions of the beegah, they average its parts in the following manner.
| 30 square feet | make | 1 chattack, |
| 16 chattacks | 1 cottah or biswah, | |
| 20 cottahs, or biswahs, (i.e. twentieths) | 1 beegah or bigah. | |