A study in revenue collection system in Nepal: 1846-1923

Agricultural land has always been considered as the most important national resource in Nepal by the people and the state alike. The major proportion of the state income has historically been collected in the form of land revenue. There was no uniformity in the land tax assessment system in Nepal. This was because of the physionomy of the country as well as lack of improved transport and communication facilities within the country,which prevented the centre from closely supervising the work of the district level tax collectors. As a result, there existed a very complex tax assessment system in Nepal during the period in question. It is therefore useful to present a general account of Nepal's geographic divisions. Then this study deals successively with the influence of geography on land, the communications problem created by geographic features of the country, land type and taxation systems, the amounts of tax fixed, the organisation of collection of revenues, taxes and other levies.