threatned the existence of the British empire in India and it is remarkable that, in 1782, the increase of the revenues and decrease of charges in collection appear to have been 10,00,948 rupees; and in twelve or fourteen months of the fame period, Bengal fupplied Fort St. George with C. R. 1,33,65832

And Bombay with

1,02,04175

2,35,70007

Besides providing an investment by a fubfcription loan; but if the exertions were extraordinary the preffure of public distress inevitably followed; whether public calamity was wantonly aggravated by Mr. Haftings will be declared by the judgement of the most high and Supreme Court of criminal jurisdiction of Great Britain, on the prefentment made by the most folemn, grand inqueft of the kingdom.

On the 5th of February, 1785, the government devolved on Mr. Macpherson, by the refignation of Mr. Haftings. Mr. Shore returned to Europe with Mr. Haftings, and bore with him the teftimony also from Mr.

Macpherson, of his being one of the most intelligent and experienced of the Company's fervants, during the past management of the Indian finance. But Mr. Macpherson appears to have thought every exertion, new investigation and experiment, as well as effectual reform, neceffary to keep the affairs of the Company from finking. The attention of the Company and of Parliament was at the fame period unremitting, and very important changes had arifen in the public mind, and in one point only they all coincided, viz. the neceffity of decifive measures; confequently, the Governor General, Mr. Macpherfon, in Bengal, was employed in reducing to practice reforms, which in England the greatest abilities were engaged in reducing to practical theory. It appears, however, extraordinary, that in the valuable and bulky volume of Plans for British India*, not one word relating to the difference of plans, or indeed any thing to lead to any part of Mr. Macpherson's administration, appears, notwithstanding papers leading to the fi

* Plans for India, 4to. Debrett, 1793.

nancial measures of his government had been laid on the table. of the House of Commons to meet the notification of the proposed settlement of Bahar in 1790 *. My attention was therefore led to account for the omiffion, and, in great measure, I am fatisfied that the concurrent proceedings in Great Britain and Bengal having proceeded on different views of the subject, the Board of Control to this day have only feen through the medium of Mr. Shore, Mr. Roufe, and other fenfible men, wedded to old systems, and prejudiced or committed in the old British Dewannee system, and confequently has laid aside all Mr. Grant's proceedings and reports, as Serifhtadar, following the advice of Mr. Francis; who affured the House of Commons, in 1790, that of all laborious and Herculean undertakings he had overcome, none equalled the perufal of Mr. Grant's papers, which Mr. Greville had moved to be laid on the table of the House, and also wished to be printed at the expence of Parliament; this fact at least shews that Mr. Grant's fyftem was

* Inquiry into Zemindary Tenures, Appendix.

known to exist among the

records of the Company, of the Board of Control, and of Parliament. It not only remains for me to fhew that there exifted a remarkable concurrence between the Government General in Bengal, and the Directors, Board of Control, and Parliament, in Great Britain.

In January, 1784, Mr. Macpherson addreffed a feparate letter to the Directors, with an outline of a general plan of reform and regulation of Indian finance. The Reports of the House of Commons of February and May, 1784, were under confideration of the Bengal Governor in December, 1784, and the opinions of the Governor General and Council recorded, and promife of correfponding exertions of the Supreme Government in Bengal was promised to the Directors. The 1st of February, 1785, Mr. Haftings refigned the government to Mr Macpherson. The reform of establishment was begun, the 14th of February, by the reduction of the Governor's body guard, and in general the reforms ordered by the Directors in London,

the 11th of April, 1785, had been made in Bengal in February, March, and April, 1785.

The plan for the discharge of the Company's bonded debt, ordered on the 11th of September, 1785, in England, had not failed, though difpatched from the India House before Mr. Macpherson's plan for the fame object arrived; and the Directors informed him," that they had come to the refolution of leaving the first reductions of their feveral establishments in his hands, referving to themselves the final revision*.'

The revenue plan was ordered by the Bengal Government in April, 1786, and on the fame month, 12th of April, 1786, the Company's orders for their revenue plan were figned in London.

The decrease of charges in the different departments during Mr. Macpherson's short administration, forms fo great a resource to the Government of Bengal, that it ought

* Directors' Letter, 21ft September, Par. 4.

CC