European travellers mention the commodious and well-built houses in which the wealthy merchants of Agra and Delhi lived. But the ordinary sorts lived in houses above their shops. The French traveller, Bernier, says that the merchants tried to look poor because they were afraid that they would be used like ‘fill'd sponges’, i.e., squeezed of their wealth. This does not appear to be fully correct. Emperors from the time of Sher Shah passed many laws for protecting the property of the merchants. The laws of Sher Shah are well known. Jahangir's ordinances included a provision that
if anyone, whether unbeliever or Musalman should die, his property and effects should be left for his heirs, and no one should interfere with them. If he should have no heirs, they should appoint inspectors and separate guardians to guard the property, so that its value might be expended in a lawful expenditure, such as the building of mosques and sarais, repair of broken bridges and the digging of tanks and wells.
However, local officials could always abuse their power to harass traders.
who is 'they' here = emperor or trader himself?
OR there is any misuse of 'they' here?