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Mr. Grant admits that Lord Clive could not have found a more refpectable Musfulman than Mahomed Reza Khan, a more experienced Hindoo than Rajah Doolubram, nor a more intriguing and skilful manager of the complex and involved obscurity of Indian finance, that Rada Kunt Singh, the elder brother of Gunga Govind, father of Praen Kishen; yet under their management every fource of information was completely stopped, and fucceffive governments have been foiled in every attempt to execute their plans.

During the first period of the Dewannee, or M. R. Khan's administration, the veil of nominal Moghul government was strictly adhered to; but the Company's government, after a very fhort trial, found its profits not corresponding to their expectations, to which, indeed, they themselves do not feem to have placed limits. The subject was taken up in Parliament, and a Committee of the Houfe of Commons en

* Analysis of the Revenues of Bengal, MS.

deavoured to develop the intricacy of the double government in British India; from the Reports of which Committee, in 1772, 1773, and Mr. Grant's Analyfis of the Revenues of Bengal in 1785, any diligent financier may ascertain the innovations artfully introduced in the revenue system of the Bengal provinces at this period, both in the definition of perfons and things, to render the Moghul fyftem unintelligible, and to cover their peculation from the posfible control of the Company; or, if in candor we can give to the native administration the colour of pious fraud, to save their countrymen from the avarice of their new conquerors, and to obtain the exclusive direction of the internal government.

CHAP. III.

Second Period Dewannee.

UNDER all this real and artificial confufion began the fecond period, by Mr.

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Grant called Provincial Adminiftration: a Jummabundy of the Dewanny lands was fettled with Zemindars by the Council of Revenue at Moorfbedabad in 1771 to aid and control English fupervifors, then recently appointed to act in the last year of the Naibut of M. R. Khan; they depended chiefly on him for official information, and conformed, for the most part, to his fyftem. Mr. Haflings at this period was called on to produce an oftenfible plan, which is recorded in detail in the Reports of the Committee of Secrecy of the House of Commons; the occafion arofe from the neceffity of putting a period to the native administration, under the veil of double government, impenetrable even to the Proprietors and Directors *. The Bengal Government was informed that the Company have determined to ftand forth as Duan; the fervants employed in the collections fhall be ftiled Collectors" instead of the present appellation of Supervisors ; a fixed Dewan to be nominated by the

* East India, 6th Rep. Com. Secr. p. 307.
+ Letter of the Directors per Lapwing, par. 12.

Board; lands to be let for five years, and to confist of an entire Pergunnah, not exceeding one lack of rupees; the Bundebuft to be made by a Committee of the Board in a circuit of the province: these were the outlines of the revenue plan; it was immediately executed, and the plan of fettlement for five years, exclufive of the form of leafe by auction, feems generally modelled to the Bundebuft of 1765; and its improved amount, by Mr. Grant's calculation, exceeded Coffim Ali's net Malgoozary revenue by three lacks.

The flattering profpects which were held forth, and had influenced the meafure of appointing a Committee of Circuit, with powers to make a five years fettlement with temporary farmers or renters. of the revenues, foon vanifhed, and closed the farming system; for instead of profit, there enfued alarming diminution of revenue, joined to an increafed expenditure, without a poffibility to forefee or prescribe a limit to the mifchief. The Zemindars, excluded from the functions of their office in collecting the rents from the Reyuts,

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which them influence in the country, excused themselves from performance of their jufticiary duties, whereby, in all the principal towns, Moorfhedabad, Patna, Dacca, Houghly, Purneah, Rajemal, &c. the Soubahdar himself, his Naib, and Fougedars, refided with falaries, ftipends, and allowances, more than fufficient to support all the tribunals of criminal juftice neceffary for all Hindoftan; while another set of individuals was invefted with the rank and dignity of those officers, with appointments larger than they could have enjoyed in the moft fplendid periods of the Moghul government. This impolitic expence and parade to the delegates of British administration, diverted the refpect of the natives from the British to their native agents, who, to increase their patronage and fits, fuggefted leffer Fougedary tribunals, and had the art to continue these Fougedary incumbrances, even after the Zemindars were reinftated in their full jurifdi&tions, when all should have reverted to the former order.

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