Another kind of property, which pays no rent nor tax, and which is not resumable, is called Khairat zemin, or Charity land, which is the Birtha or Brhemoter land of Colonel Kirkpatrick, (p. 92, 93.) This is of two kinds; part belongs to Brahmans Bangras, or Achars; and another part has been granted for the support of temples. The whole amount of this kind of land is not equal to that reserved by the Crown for its own purposes.
The Khairat that is given to religious men is of two kinds. The first is called Yamapatri, which is given when the Raja bestows Dhana in order to procure the remission of his sins. This can never revert to the Crown, but, in case of the family to which it was granted becoming extinct, it goes to the temples of Pasupatinath and Changgu Narayan. The second kind of Khairat given to religious men is bestowed on account of their piety and learning; and, on failure of heirs, reverts to the Crown. This kind may be sold, if the proprietor obtain the consent of the Raja.
The lands belonging to the temples are in fact held by the priests, (Pujaris,) who are bound to defray the expenses of worship. They are removable at the pleasure of the Raja.
This Khairat or Brhemoter land, Colonel Kirkpatrick says, is also divided into two kinds, Koos Brhemoter and Soona Brhemoter, the owners of which are perhaps the same with those called to me Bitalpas and Brittiyas, mentioned in page 164, although this is not very certain. The Koos Brhemoter land, according to the Colonel, is rarely bestowed but on Brahmans, and that with a very solemn investiture. Land of this kind is rent-free, saleable, and hereditary, but for certain crimes it may be forfeited. Presents are often given, especially on the accession of a new Raja. The Soona Brhemoter has been granted to certain Newars, and other natives of countries subjected by the Gorkhalis, and continued by the conquerors for a considerable fine under each succeeding prince, but it is saleable and hereditary.
Landholders, who do not cultivate their own estates, in general let them for one-half of the grain produced. Money rent can seldom be procured, and is very low. It varies from four to twelve anas a Rupini, which produces at least four Muris of Paddy, one half of which, or the rent usual when paid in kind, is worth about fifty anas, and if it be good land, it produces also a winter crop.