Vol. 2, Issue 2, Part A (2020)

David Scott, as Agent to the Governor-General on the North-East Frontier and Commissioner of Assam (1826-1831), shaped the revenue structures in Assam following the annexation of Assam by the British East India Company after the Treaty of Yandaboo, 1826. His policies aimed to stabilize the region, integrate local systems with British colonial interests, and generate revenue while managing post-war financial problems. To facilitate administration, Scott divided Assam into Lower (Western) Assam and Upper (Eastern) Assam, shaping revenue systems to regional differences by adapting some Ahom practices but shifting toward cash-based taxation to suit colonial needs. Scott emphasized on engaging local elites to keep them in the administration and avoid risk of protests against the British as far as possible, especially in Upper Assam.