tions for deductions on various pleas would be endless; should an earthquake happen, overflowing rivers deposit fand, or mistaken alement render the village inadequate to bear the land tax, the proprietors should be at liberty to refign the estate, (the quit rent being the condition of his tenure) and the Board of Revenue may afterwards grant it to another." The Reyuts can easily move from one Mocurreydar's eftate to another; "thus oppreffion will be prevented +." "The Adaulets will prevent oppreffion, and as rack-renting can only drive the Reyuts to a neighbouring Mocurrery, they will return immediately upon a change of proprietor ." It appears that fo much of the old cuftom of corn rent had prevailed during the Company's farming fyftem, that the Reyut had the option of delivering rice in kind §; if he cultivated valuable ́articles, cotton, fugar cane, opium, &c. he was liable to pay thofe crops in coin; the exactions of the Zemindars had leffened the

cultivation of those articles; if the Zemin dar or farmer demanded during the farming Syftem more than his proportion of the crop of rice; "the Reyut refufed to cut it down, and steals enough at night for subsistence, leaving the remainder to rot on the ground *" but by the Mocurrery plan, the heritable Pottah is of no avail, the Reyut must submit to exaction or run away.

I am unable to ftate the charge of this fyftem. It appears that a Tehfildar, a native officer muft be appointed to collect in each Purgunnah+ at an allowance of 21 per cent. and “as the country becomes flourishing, offices under government will be follicited more for honor than the falary +" when Zemindars are deprived of "the management of their own lands, they are, agreeable to the conftitution of the Soubah, to receive permanent allowance of 10 per cent. Malconnah on the net fumma of the Zemindary §. Mr. Law obferves" that

* Sketch of late Arrangements, page 60.

every year, every month, every day, alters the cultivation in each village, in quality and quantity. The idea of a general appreciation by this means, incurred great expence, diffipated much ability, and defeated a Mocurrery plan under Mr. Haflings's administration"; and Mr. Law explains the neceffity of deviating in fome parts from Mr. Francis's plan for fixing the demands of Government upon the Zemindars, and of reftoring the old feodal system. He could not admit Mr. Francis' calculation of a furplus of revenue which he stated in 1776 likely to absorb all the circulating fpecie of the country, because a different conclufion was established by Mr. Dundas's statement of disbursements+; he could not confirm all the Zemindary prerogatives, which would prevent Government from refuming criminal jurisdiction, or providing for unavoidable emergencies. "Much credit is certainly due to Mr. Francis for his fenfible minutes, but he will no doubt acquiefce in the fuperiority of the present

• Sketch of late Arrangements, p. 115.
+ Ibid. Introduction, p. iii.

arrangements which have limited the demands on the land, which have abolished all feodal impofitions, and left taxation in the hands of Government. Mr. Haftings deeming the board not fufficiently informed for fettling a land tax on perpetuity, recommended deputation of inveftigators; and thus Mr. Francis's plan was poftponed." *

It is not my wish to investigate the private opinions of public men; it is, however, proper to clafs public men as they please to clafs themselves; measures are then easily distinguished from profeffions, and judgement becomes founded on experience, instead of blind confidence.

Mr. Francis ftated to the public his plan of fettlement; he also ftated to parliament his opinion of the managers of the landed revenue; he told the House, that Mr. Shore's opinion coincided with his own, and not with Mr. Haftings. Major Scott affured the House that Mr. Haftings and Mr. Shore

*Sketch of late Arrangements, Introduc. p, viii. + Original Minutes, 1776, Debrett, 1783.

entirely managed the revenues after Mr. Anderfon had left Calcutta*. Mr. Francis concurred with Mr. Shore in combating the report and statement of Mr. Grant; consequently the demonstration of the errors of Sir John Shore appear to be at the same time the demonftration of Mr. Francis's error, fo far as relates to the definition of Zemindar and its confequences.

As to the nature and amount of tribute, all the managers, from Governor Holwell's time to the year 1785, had adopted either the farming or fubfidiary principle of collecting revenue. Mr. Rouse informed parliament that Mr. Haftings and council entertained an opinion that Government had a right to the full produce of lands, allowing compenfation to the Zemindars; his predeceffors had done fo before him. The diftricts of Burdwan and Kiftegar had been let to farm, and measures had been taken to ascertain the gross produce of all the lands, yet no charge had been laid against the hu

* Parliament Debates, Vol. 39. page 116.