but permit me to obferve, that the nature of their prefent tenures has wholly changed their relation to the Company, and that this change involves a queftion of the higheft importance to their interefts. Before I hazard any decifive opinion on the above, permit me to afk, whether our system of finance is not wholly founded on the contrary idea, viz. "that the Zemindars are not the proprietors of the foil; at least I can view it in no other light: I have endeavoured to expofe the feverity and impolicy of our conduct, even under that conftruction of their privileges, but I, even now, question whether the terms injuftice and violence are not more applicable and expreffive of it.

"Mr. Law, in his Mocurrerry plan, has tacitly denied the Zemindars' proprietary rights in the foil, and I am induced to attribute the many inconfiftencies which he has fallen into, to the difficulty of acknowledging fuch rights without adopting an entire new fyftem; for it will clearly appear, if their rights be admitted, that all our regulations are diametrically in op

pofition to their exercife thereof. If the Zemindars are the proprietors of the foil, may I aík Mr. Law on what authority or title he claims about one fixth of the coun try as Crown land before we even invested them with this nominal right? we never confidered the cultivated and uncultivated lands as the property of different perfons, and under the Moghul government the Zemindars were affefied for both alike; a plan which ftrikes me to have equity and good policy for its principle, and which I have adopted. Notwithstanding Mr. Law has made this curious refervation, he yet talks of the advantage the Zemindars are to derive from the increafed cultivation of their eftates, which leaves a doubt of his meaning when he speaks of Crown lands.

"I cannot but regret that the Zemindars are declared the proprietors of the foil, as it must prove an almoft infurmountable obftacle to fecure the Reyuts from oppreffion, without a continued infringement of their privileges, of which, no doubt, they will become highly jealous, whenever they come to understand more fully the mean

ing of property, and the inconteftible rights annexed thereto, and fecured by British laws. For my part, I think they would be juftified in appealing, on almost every exifting regulation, to the Courts at home, and doubt not but they would cause them to be done away, and recover heavy damages of the Company.

"I am fully perfuaded we had the fame authority for confidering many claffes of Reyuts proprietors of the foil, and the benefits to be looked for from fuch a measure far exceed thofe we can derive from that of declaring the Zemindars and a few Talookdars the only proprietors; nor would fuch a declaration have involved us in fo many inconfiftencies in making a fettlement for the revenues: but had we not taken fuch an unproductive ftep, we should have been at liberty to divide the country into moderate portions, and to felect the most competent and deferving perfons for farmers, to the improvement of the revenues and fecurity of the Reyuts; we could have raised a numerous clafs of reputable yeomanry, instead of aggrandizing a few, at

the expence of hundreds of thousands; we have now blafted the profpect of exciting. emulation and induftry; we fhould then have had real Crown lands to look to for a future increase of revenue. It is a ridiculous idea, to talk in the fame breath of affeffing a country at a permanent amount, and yet fubject the people to unknown exactions, under the plea of political neceffity. A little attention to the fluctuation of the value of money, in the course of a few years, will fhew the falacy of a fixed and permanent rate of affeffment on land in this country, where every other refource is fo cramped and limited, or, I may fay, where there is no other. An infuperable objection to Mr. Law's plan is, that it fubjects the interefts of thoufands to the caprice of one, and is, in fact, inconfiftent with the object aimed at.”

Having found the difficulty of comprehending the outlines of general policy in the plans for India, I at left had given credit to their local information; but it is impoffible to explain the acknowledged errors of the settlement of 1789, without

fuppofing the Revenue Board ignorant of the Mofuil management, and that they had proceeded on mere reference to a bundle of Sudder Tauboods without recollecting that the Talookdars were, nine out of ten, oppreffed by the Zemindars *. The corrective measures adopted by Lord Cornwallis appear to be founded on Sir John Shore's Minute, and Mr. Law's zeal, combined with information published by Agricola. The firft innovation of the fettlement of Bahar, 1789, was introduced with the fettlement of Bengal, ordered not to be made with Mufcoory Talookdars paying through Zemindars, but with Zemindars the distinction Mufcoory Talookdar was found to be caufelefs, and at length exploded, and they were declared actual proprietors of the foil compofing their Talooks; and to produce unity of fyftem, this discovery was extended to the fettlement of Bahar.

The regulations relative to Sair or internal duties, were paffed by the Governor

Agricola, Letter 22.

+ Sketch of late Arrangements, p. 48 and p. 242.