COURT'S DRAFT, OBSERVATIONS ON THE COURT'S DRAFT, No. 128.

No. 128. 206. The private secretary to the governor-general is the paymaster of the durbar charges : that office is merely an office of disbursement. All the political charges of the government are submitted monthly to the governor-general in council, by the secretary of the political department, and are passed and approved by the governor-general in council, before the bills are presented for payment at the durbar office.

207. The forms here described, are those which have been observed since the first establishment of the political department of the British government in India.

208. At the commencement of the year 1805, the governor-general, lord Wellesley, having undertaken the revision of all the departments of the government, with a view to the reduction of expenses, and adverting to the approaching prospect of general peace in India, a new check was established for the control of the polio tical charges of the government.

209. Marquis Wellesley directed that all the political charges of the government should, from that period, be subjected to the examination of the civil auditor, and a standardt was fixed by his lordship in council, by which the expenses of the several political agents were to be confined within certain limits. Previously to the establishment of that regulation, the expenses of the political officers were regulated by their own discretion, subject, however, to the ap-. proval of the governor-general in council. Many occasions will probably occur when it may be necessary to exceed the scale established by marquis Welo lesley for the limitation of political charges; but a considerable saving of expense may be expected to result from the general operation of that arrangement.

210. At the period of time referred to above, when the governor-general was occupied in the general revia sion of the charges of government, the secretaries in the several departments were directed to revise the establishments under their respective charge, and to report what reductions of the charges of those establishments appeared to them to be practicable.

-211. The report of the private secretary, on this occasion, is dated the 25th of June, 1805, and contains a detailed review of the nature of the establishments under the immediate charge of the private secretary, and a ful explanation of the cause of every alteration which had taken place in those establishments for a series of years.

212. The durbar account is not a secret account, but is kept and recorded in as public a manner as any other branch of the public accounts.

The durbar charges are entered in a separate book by the account.

general, A report of the general principles of this revision was made to the court of directors. The principal reluctions were effected in the foreign presidencies and in the college.

† 12,000 rupees per month, or 1,44,000 rupees per annum. The ordinary scale was about 2,50,000 rupees per annum.

Vol. 9.

COURT'S DRAFT, OBSERVATIONS ON THE COURT'S DRAFT, No. 128.

No. 128. general, and regularly transmitted every year to Enge land, together with the other books of account. At the end of the book containing the annual account of durbar charges, is an abstract account of the monthly sum expended under every head of charge. The ace counts are made out in detail every month, and an index is prefixed to every moothly account, containing the number of the page in which the accounts of each item of charge are detailed. To each book of annual account is annexed a book of vouchers, and the original vouchers are all deposited in the durbar office.

213. The expense of building a government-house, of improving the town of Calcutta, of purchasing ground for the company, of draining the company's grounds, of improving the public roads, and of the construction of quays, and other works of public utility at Calcutta, regularly appear in the public proceedings of the government and in the public accounts, all of which are regularly transmitted to the court of directors. These works are connected with the due dise charge of a most important branch of the duties of

every well-regulated government. The government-house. 214. A full explanation has been given of this mea. Para. 71.

sure in a former part of these notes, to which it will

dow be sufficient to refer. Purchase of plate and 215. These charges have always formed a part of furniture for the new the public accounts of every government of India government-house. Para. which preceded lord Wellesley's administration, and 72.

the governor-general has always charged to the company the expense of the purchase and repairs of plate and furniture, and a variety of other expenses, which. are included in the durbar account, under the head contingencies.

216. The whole of the furniture and plate for the new government house was purchased in small quan. tities, and at various times, during a period of sis years. The bills for furniture, purchased for the new government-house, were paid from the durbar office, according to the usage in all former cases. The considerations of expediency and economy, which occasioned the application of the former practice, with respect to the payment of bills for furniture, to the provision of furniture for the new government-house, are fully stated in the report of the private secretary.

217. The whole furniture, &c. of the government. honse is the property of the company. Regular inventories have been made of it, and have been attested by the proper officers, together with a regular inventory of the company's plate.

218. These inventories have been deposited in the public department of the government, under a new regulation made by Jord Wellesley ; before this reglie lation took place, the lists of furniture, plate, &c. were kept only by the private secretary. Under the present regulation no addition or diminution of the plate and furniture can take place, without being

regularly noticed in the inventory. House and park forming 219. 'The necessity of a country residence for the the governor-general's re- governor-general has been admitted by the public COURT'S DRAFT, OBSERVATIONS ON THE COURT'S DRAFT, No. 128.

No. 128. sidence at Barrackpore. judgment of the court of directors, since an allowance Para. 73.

was always given to the governor-general of 500 rupees, or 601. per month, for a garden-house. This allowance lord Wellesley gave up to the commander-inchief, and, at the same time, took the company's garden and park at Barrackpore, for the use of the government. Lord Wellesley's intentions, with regard to the establishment at Barrackpore, are stated in his minutes, under date the 26th July, 1804, and 1st June, 1805; by which it appears, that his views were intimately connected with a great public object of policy, and with the improvement of agriculture and science, and the health and convenience of the military cantonment at Barrackpore, and the vicinity of Calcutia.

220. At the period of time when Barrackpore was transferred to the governor-general, the house consisted of an old cottage in a state of considerable decay. Some additions were made to the building with a view to immediate accommodation, and have appeared regularly in the accounts of captain Wyatt, of the engineers, employed in the superintendence of the buildings of government at Calcutta.

221. The house continued in this state until the commencement of 1804, when the old parts of the building were found, upon examination, to be unsafe. The old building was accordingly surveyed by captain Anbury, (who succeeded captain Wyatt) and was, by him, reported to be capable of repair. It appearea, that, even if the building could have been repaired the expense would have been as great as that of erecting a new habitation on the same spot; and it was apprehended, that the mixture of old with new work would not form a durable building, and would require perpetual repairs. It appeared, therefore, advisable to erect a new building, on the site, and of the same dimensions as the former, applying such parts of the building as had been more recently erected, to the construction of the new habitation.

222. By this plan, with a small additional expense, the company's property at Barrackpore would be rendered of more durable value, and, under any future arrangement, its intrinsic value will be fully equal to the expense which may be incurred on account of the new building. It was, therefore, proposed, gradually to construct a new habitation on the site of the old. A considerable period of time must elapse before the building is entirely finished, and the expense will, therefore, be divided into the accounts of different years, and will not augment, to any considerable degree, the ordinary annual expense under the head of “public

buildings." Governor-general's visit 223. The objects of lord Wellesley's journey to the to the upper provinces; upper provinces, subject to the Bengal government, the expense of which is were stated to the secret committee of the court of stated io be Sicca rupees directors, in a letter from his lordship, bearing date 281,000, or 32,6001. Para, the 28th of September, 1801,

224. Tb • Vide appendix B, C.

12

COURT'S DRAFT, OBSERVATIONS ON THE COURT'S DRAFT, No. 128.

No. 128. 74. Public entertain- 224. The expenses of this public visit to the different ments, illuminations, &c. civil and military stations, and to the courts of some of

our native allies, amounted to Sicca rupees 1,97,096:1:8, or 24,6371. Of this sum, (the detailed account of which is stated in the durbar accounts) rupees 178,558, or 22,3191. were incurred on account of boathire, presents, in the name of the company, to natives of rank, and other public charges, on account of the officers of government who accompanied lord Wellesley, leaving rupees 18,538, or 2,3171. for the amount of the governor-general's extra expenses, due sing a journey of nine months.

225. It may here be observed, that the extra es. penses of the governor-general, and of the commander. in-chief, when employed on the public service, have always been paid;" and that all political agents in India, whether civil or military, are allowed by the company's regulations, to charge the extra expenses which they incur on the public service.

226. Lord Wellesley was accompanied by a considerable number of civil and military officers on the public services, whose travelling expenses, for boat-hire, &c. are included in the general charge of (24,6371.) and contribute greatly to increase its amount. He was absent upon this journey nine months, and, during that period of time, travelled upwards of two thousand miles, investigated the state of every province and principal city within his reach, and entered upon the records of government a detailed official report from the judges, magistrates, and public officers of each district, respecting the condition of the iphabitants, and the general state of each district. These reportst comprize several folio volumes, and contain the only authentic statement which has ever been framed, with respect to the internal administration of the company's provinces. Within the same period of time, lord Wellesley obtained, from the Nabob of Oude, the payment of an arrear of subsidy due to the come

pany, to the amount of 21 lacs of rupees (upwards Vide durbar accounts of the years 1791, 1792, and 1797, for an account of the extra expenses of lord Cornwallis, during his journey to the coast of Coromandel, to conduct the war against Tippoo, and also of lord Teigomouth's, and the commander-in-chief's, extra expenses at Lucknow.

+ In the general letter of the court of directors, in the judicial department, dated 14th September, 1803, para. 15, the court thus express their opinion of

“ We have received your dispatch in the judicial department, dated 6th July, 1802, transmitting the answers from the judicial officers and collectors of revenue throughout the company's territories, immediately subject to your government, to certain queries proposed by the governor-general upon a variety of important subjects connected with the prosperity of the country, and with the wealih, industry, morals, and happiness of the people. We entertain a due sense of the zeal for the general interest of the company manifested by the governor-general in proposing these queries. But we shall postpone the consideration of the answers to the interrogatories until Sir George Barlow's report and observations, on the very interesting matters contained in the paper before us, shall have been transmitted.'

# Twelve lacs were paid, during lord Wellesley's continuance in the upper province, and satisfactory' arrangements were made for the payment of the remainder.

of

these reports.

LOURT'S DRAFT, OBSERVATIONS ON THE COURT'S DRAFT, No. 128.

No. 128. of 250,0001.) He also, within the same time, concluded the treaty of Lucknow, in November, 1801, and laid the basis of the settlement of the extensive and valuable provinces obtained under that treaty; and having, at Lucknow, received the preliminary articles of the peace of Amiens, he was enabled, from his vicinity to the commander-in chief, to direct an immediate revision of the military establishments of India, and to effect a reduction* of the military charges, to the amount of 783,7331.

227. In addition to these advantages, the presence of the governor-general at Benares, (which had recently been the scene of a most formidable revolt and massacre) as well as at other places, which had been disturbed by commotion, greatly contributed to restore public tranquillity, and to secure the peace and good order of our provinces. This visit, therefore, was neither idle, nor useless, nor expensive, beyond absoJute necessity, and the expense was repaid tenfold by

the advantages which resulted from the measure. Public entertainments, 228. This question has never formed any part of the illuminations, &c. correspondence of the government, or of the court of

directors. But it may not be useless to state, in this place, the nature of the public entertainments at Cal. cutta, and the mode which was adopted by lord Weljesley to regulate that branch of the public expenditure.

229. It has been the practice of the government in India to give three public entertainments every year, on the occasion of their majesties birth-days, and on new year's day. The expense of these entertainments has always been charged to the company. They are, in fact, entertainments given by the company, and are considered as such by the inhabitants of Calcutta. These entertainments are entirely different from the ordinary entertainments of the governor-general, which, being defrayed from his private funds, constantly vary in number and extent, according to the season and the personal convenience of the governorgeneral.

230. The usual mode of defraying the expenses of the public entertainments has been for the governorgeneral's agent to draw from the treasury, at the commencement of the season, the sum of 8000 rupees, or 10001, the sum which was originally allowed for the three public entertainments, and, at the end of the season, to draw the balance between this sum and the * actual cost of the entertainments.

231. The The governor-general's conduct, in effecting these reductions, was highly applauded by the court of directors, Vide general letçer from the court in the military department, dated 20th June, 1804.

Par. 13 to 25, in which the court express the highest applause of the promptitude with which the governor-general proceeded to effect every practicable reduction of expense in every department.

Par. 55, expresses the applause of the court of the labours and exertions of the governor-general in council, and of the officers employed under his orders, in effecting to considerable a reduction of expeuse.