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under grass on the one hand, and the receipts from them
on the other, the figure of average net income per acre
would be a mere abstraction.1
(ii) We have hitherto included land revenue in the cost
of cultivation of the different crops we have studied, in
order to present correctly their actual economic position.
In our calculation of the net income from land for the
village as a whole we have, however, excluded it from
the cost of cultivation. The reason is this. In our
family schedules, we have reserved a separate column
for entering land revenue along with other items of an-
nual expenditure incurred by a family. If we included
land revenue in the cost of cultivation for each crop, the
burden of land revenue will be deducted in our final cal-
culations of the total net income from land for the village
as a whole. As we have already seen, for entering net
returns from land in each individual schedule we have
used a standard figure of net average returns from land
per acre. Thus it will be clear that if land revenue were
to be regarded as an item of cost, in the case of each crop,
It would be included in our calculation of the net income
for the village as a whole, and consequently be included in
the cost of cultivation per acre charged to each family.
Since we have entered figures of land revenue paid by
each family in a separte column along with other items of
expenditure, there will be the error of counting the same
thing twice in our figure of net income for the total num-
ber of families residing in the village.
(iii) As already noted, the self-working cultivator domi-
nates the situation in Atgam. We have, therefore, taken
1 This will be clear from the following explanation: As we shall presently
see, the total net receipts from 1577 acres under different crops come to
Rs. 79,608. If we add 1900 acres —area under grass—to 1577 acres
under crops on the one side and Rs. 19,000 as net receipts from grass-
land to Rs. 79,608—rceipts from crops, the result will be Rs,. 98,608 as net
income from 3477 acresr or Rs. 28-3 as the average net income per acre.
If the area under gras^ and receipts therefrom are not lumped with
those for crops, the figure" of the average net income per acre comes to
Rs. 50. The difference between these two figures of the average net
income per acre is obvious.