in India, which were generally included under the denomination of Sayer.”—Mill, H. of Br. India, v. 417.

1863.—“The next head was ‘Sayer,’ an obsolete Arabic word, which has the same meaning as ‘miscellaneous.’ It has latterly been composed of a variety of items connected with the Land Revenue, of which the Revenue derived from Forests has been the most important. The progress of improvement has given a value to the Forests which they never had before, and it has been determined … to constitute the Revenue derived from them a separate head of the Public Accounts. The other Miscellaneous Items of Land Revenue which appeared under ‘Sayer,’ have therefore been added to Land Revenue, and what remains has been denominated ‘Forest Revenue.’ ”—Sir C. Trevelyan, Financial Statement, dd. April 30.

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  By PanEris using Melati.

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