- 31 -And the first and clearest reason for this difference in results is that the lands cultivated in Upper Egypt do not grow cotton, so they did not participate in the boom that resulted from the good harvest of the Nile. Furthermore, the grain harvest, on which the wealth of Upper Egypt depended, was below average in the last two years, and prices fell during the season. However, this alone is not enough to explain the unsatisfactory results that occurred, as prices did not fall to the level of 1895-97, when rents were assessed to determine taxes, and based on this assessment, taxes and consequently bank advances were determined. Moreover, many lands in Middle Egypt grow cotton, but the yield there was less than in Lower Egypt.

It is undeniable, it appears, that the fellah has become accustomed in recent years to improving his living conditions, aided by the rise in the value of his crops and agricultural bank advances. Consequently, he does not feel the necessity of fulfilling his obligations if it infringes upon his comfort, unless the circumstances become severe and unusually difficult. In Upper Egypt in 1911, even tax collection was difficult, arrears increased at the end of some months, and seizures increased significantly. The Agricultural Bank was naturally affected much more than the government, because non-payment of taxes can immediately lead to the seizure of crops and livestock administratively, whereas the bank can only ultimately recover its arrears through slow judicial proceedings.

Some have rushed to conclude that the only obstacle to the fellah fulfilling his obligations on time is his unwillingness to pay. Furthermore, the improved conditions in the cotton-growing regions this season have made landowners more capable of meeting their obligations than they were at the time the advances were made. It is inevitable that the debts incurred will have consequences, as the non-payment of debts is rarely without repercussions. However, there is evidence that the fellahin collected large sums from those who lend money in the villages in 1908 and 1909, when conditions were worse than usual. And if the fellah is indebted to the Agricultural Bank and to lenders, it is certain that the lenders will recover their money before the bank. Therefore, it may take more than one season for the balance to be restored and the bank's revenues to improve noticeably. The government's assistance to the bank was not limited to collecting installments, but it did not neglect any means.