At the same time there were more fundamental causes behind the Bengal Army’s Mutiny than the relentless pressure of military campaigning and the ‘accident’ of the greased cartridges. It was no ‘accident’ that the area the bulk of its sepoys came from, had been turned into the highest taxed part of the country. The peasantry as well as the ‘village zamindars’ here had been made subject to an ever rising burden of tax under the Mahalwari system established in 1822. In Mahalwari areas, not only were the settlements made for twenty years only, but the revenue-rate could be changed at any time. There was also collective responsibility for payment: even if one peasant or landholder paid his tax, but his neighbour did not, then his own land could also be forfeited to the Government. In Aligarh district, Eric Stokes tell us, between 1839 and 1858 half of the land changed hands; in Muzaffarnagar, a quarter between 1841 and 1861. The tax-free (mafi) lands had also been resumed wholesale after 1833. The Brahmans and ‘Shaikhs’, among Muslims, who were particularly recruited in the Bengal Army, often held mafi lands, which were ordinarily given to pundits and Muslim scholars under the pre-British regimes. Both as peasants and as mafi-holders, the classes that the Sepoys came from, were increasingly adversely affected, and this, of course, naturally led to discontent spreading among the sepoys.