Parliament was informed in 1772 * "Your Committe have been obliged to make up the account to different periods, as the Company's Prefidencies do not obferve the fame periods for forming the annual accounts tranfmitted home." "Your Committee also find several articles of expence which ought to be charged to the account of territorial acquifitions involved in the expences incident to the commerce of the Company, and to the general management of their affairs at home, &c. under the many difficulties in which this part of their inquiry is involved, the Committee can only state such materials as will enable the Houfe to form a general judgement of the subject +." I am fure that the fame remark applies to the present period, and the powers of the present act are fully ample for control; and the intereft of the Company and of the public combine in fimplifying the Company's accounts, and in defining the principles of * Third Report of Secret Committee, p. 59. + Ibid. p. 72. the double agency, because the profits of both form the common flock. What has been adduced by Mr. Grant on the Mofuffil Zemindary and on the definition of Zemindars in the preceding chapters, will point out a clear diftinction between the Mofuffil and Sudder charges *. The Company's military audit is already fufficiently correct for all purposes of control; but the civil audit requires extended and defined powers to connect the fervices, and by a general review to correct errors, demonftrably of European origin, reducible to control by reftoring to Afiatic accounts of the territorial revenues and civil difburfements their former fimplicity. I have ftated that a Corn Rént, or a divifion of crops, had been the rule of tribute from the earlieft periods, and that the Charter of Rights granted by Akbar the natives of British India had been HP violate fubfequent to the ufurpation of faffier Khan, and until the British conque ** Page 270. + Pages 200 and 313. rors found it convenient to elude control either of Mogul or of British government. It was hardly to be expected that Mahomed Ali Khan should impofe on himself all the control of the pure system of Akbar if the Company chofe to ftand forth Dewans and not Soubah, when they allowed the territorial revenues to be received in their behalf. The alienations in the Bengal provinces *, and in the northern Circars+, at the acquifition of the Dervannee, and fince the year 1765, could not have efcaped detection if the register office, under the name of Canengoe in Bengal, and of Defpandeah in the Decan, had been reftored to the exercife of its duties defcribed on Mr. Grant's information. Without an argument, its difufe is evident, by reference to the records of Parliament for the definition of the "Canonge office §.” * Page 267. + Page 240. 1773. Page 149. Sixth Report of the Committee of Secrecy, p. 314. "The nature and fervices of this office are fully explained in the proceedings of the Moorfbedabad Council of Revenue, 2d July, 1772; the Committee are of opinion that their utility is almoft fuppreffed, from the change which has taken place in the revenue fyftem; out of tenderness, however, to the ancient form of government, and deference to the grants which they hold for their office from the Court of Delhi, the Committee think the Head Canongoe may be continued, either receiving their prefent Ruffooms, or whatever may be confidered as an adequate penfion, but that all the dues allotted for the fupport of their officers (inferior Canongoes) in the diftricts may be attached, and thofe officers enrolled among the monthly officers of each Cutcherry; thus the government will ftill reap the benefit of their knowledge and experience in carrying on the business, while a confiderable faving will be produced from the resumption of the dues they have hitherto received." Note*. "The office of Canongoe is of * Sixth Report, Committee of Secrecy, p. 314. Royal inftitution, of long standing, and, in many places, hereditary; it is frequently exercised by deputy, though the emoluments are enjoyed by the principal; in fome diftricts it has been long abolished. The Canongoes have usually had the care of the Sudder and Mofuffil records, and all papers attested by the Canongoe are received as authentic and decifive in all difputes relative to lands, their boundaries, or property of that nature.' It is farther obferved in the reports that "Canongoes, Regifters of land, have no authority, but caufes of land are often referred to their decifion by the Nazim Dewen.” When I looked into the Ayeen Akberry for the description of the inferior Canongoes of diftricts thrown off from the Head Canongoe, it appeared that, by the regulations of Akbar, Canongoes were paid by Government according to their rank, and Putwarrees were paid by the villages by a • Seventh Report of Committee of Secrecy, p. 347. Hh |