| Notes | n. office with the function of looking after audit and accounts and acting as a court of law for revenue (Whelpton 1991: 215; “Audit office“ (Krauskopff and Meyer 2000: 184 ; cf. Kumari Chok: Kumar 1967: 166 ); Kumari Chowk: "The Kumari Chowk is the General Office of account for the whole kingdom where all accounts of collections and contractors must be examined and passed, a fee of 5 rupees being taken for every Rs. 1000 of Bahi or Books so examined. The Kousi recommends the collector or contractor and is answerable for him. The Kumari Chowk merely takes his accounts; and those also of all great servants of the govt…(A)ll other lands (except those assigned as khangi) and revenues are accounted for once per annum in the Kumari Chowk (although) the Collector or Thekdar may pass 2 or 3 years without offering or being compelled to account; but when anyone does account it is to the Kumari Chowk and usually once per annum or sooner if (the collector) is ejected or changed. Bali (crops) that is not assigned as Khua and Khangi (emoluments) is called Ukas; also Sera or demesnes is accounted for in Kumari Chowk. Also all customs and excise ... (and accounts from the) mines, Hattisar, Kath Mahal, the Terai in all branches of receipts and charge, and in a word, the whole income and expenses of the Kingdom save Khua and Khangi or assignments in lieu of salary and pay. For (about) the last twenty years, the Kumari Chowk has exercised judicial functions like the other courts of the capital and with like powers civil and criminal. There is a separate hall for the Judicial corps ... (This Adalat) is for the investigation of revenue and quasi revenue cases… Of the general tax or fee of 5 (rupees) per 1000 on accounts passed, half goes to government and the other half in fixed proportions to the officers of the (office) down to the jamadars. Besides this, 5 rupees on each contractor's or collectors's total affairs are payable to the nousindas.“ (Edwards 1975: 111-112 ) |
