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manity and integrity of Mr. Verelt, the Governor who authorised it *".

As to the amount and rule of affeffment, there appears the fame uniform avowal of ignorance. Mr. Roufe told parliament

what is now the ftandard rate of that affeffment in Bengal, or whether there was any univerfal ftandard, he had never been able to learn, either from books or inquiry; but he understood that in the province of Babar the known and established profit or claim of the Zemindar was one tenth only of the produce +". The fame opinion was published in 1790‡ by Mr. Rouse; and the Revenue Board in Bengal continued in 1789, a diligent inquiry after a regular known fyftem of revenue in Bahar §. Mr. Law anfwers, I know of none"-" revolutions must have been frequent, fubverfive of all regular fyftem of revenue.' When Muffulmans fubdued the country they found a Maharajah, inferior Rajahs,

*Parliament Debates, Vol.39, page 125

+ Ibid.

Mr. Roufe's Differtation.

§ Sketch of late Arrangements, page 127

and Reyuts; and to this day the Rajabs in the hills have continued tributary landholders:"* and Mr. Law farther fays, he is "not acquainted with any fixed rules of taxation, the divifion of the crop exceptéd" "I understand that Mr. James Grant has written, with affiduous research and great ingenuity, an analysis, and I trust to be excused referring thereto for what has escaped my knowledge"; and this reference is the Delphic answer to four queries of the Board of Revenue +. The ftatement of thefe opinions is fufficient for an anonymous writer, who "Errare poteft, litigiofus effe non vult." The reader will be able to purfue these curious inveftigations in the publications referred to. I have justified my own opinion, and have no occafion to P refs arther on the bad fuccefs of Sir John Shore's financial experiments on the landed revenue, fanctioned by the published opinions of Mr. Francis, of Mr. Rouse, the late Secretary to the Board of Control, by the fair fupport of the Directors and Board

* Sketch of late Arrangements, page 127

+ Ibid. pages 129 and 130

of Control, and by the weight of Lord Cornwallis's authority.

Having traced the fources of error in the management of Territorial Revenue, it may be neceffary to advert to the errors which tend to perpetuate anarchy and peculation in the other branches of revenue.

If Coffim Ali could have limited the Company's trade to the import and export trade of its factories, as before 1757, the Mogul's Phirmaund, and the Company's charter, would have answered every commercial purpose of the Company; but the Company grafping at ufurpations of fovereignty, and the Company's fervants grafping at all the internal trade of the Company, the one fet up the pretenfion of levying duties, and Foreign Companies followed their example as far as they could. Conqueft having thrown the power into the hands of the English, the pretenfions of the Company were fanctioned by Phirmaunds; but the fervants of the Company employed them by no other rule than their private intereft, to ftrengthen monopolies,

[ 479 ]

and established decided superiority in their adventures over foreign companies and private traders *. The extention of privileges and exemptions granted to the fervants of the Company, could not be granted to foreign companies, without granting in fact, a participation of fovereignty; for the Company's fervants varied the internal duties, at the will of their agents or Banyans, and of their Factors, or Gomaftahs, superseded the civil and criminal jurisdiction of the country. Parliament is pof sessed of useful information on this period †. The violation of the rights and fources of the revenue of the fovereign is plainly ftated by an able fervant of the Company t The Nabob Coffim Ali, finding it impoffible to participate of the Mogul's revenues, threw open the trade of the country, but the country was not permitted to enjoy his largess, for he was deposed, and Meer Jaffeer was restored under the condition of implicit obedience to the Company's fervants. At length the abuse of unautho

* Fourth Report Committee of Secrecy.
+ Reports of East India Select Committee, 1772..
+ Mr. Vanfittart, 2d vol. page 99-104.

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*

rifed taxation endangered the territorial revenues ; and notwithstanding the reports in Parliament, and Mr. Grant's reprefentations, connect the principle and practice of ufurpation with the decline of the Mogul's power, yet all the experiments of reform have hitherto tended only to prune abuses and leave deep-rooted error to invigorate by multiplied fprouts of corruption. I fhall illuftrate this obfervation by tracing, curforily, the fyftem of Government impofts or Sair, under the Company's management previous to 1773. Nine Government Chokees were dependant on three principal Custom-houses; the Packetra at Moorfhedabad, the Buxbunder at Houghley, and the Shawbunder at Dacca; and the Zemindary as well as the Nizamut Chokees had been extended proportionably to Aboabs under which they included all unauthorised and unconstitutional impofts. The Committee of circuit in 1772 fettled the customs, by allowing Zemindars a compensation for

*Fourth Report Com. of Secr. 1773-Ninth Report, 1782.

+ Page 164.

Sixth Report of Committee of Secrecy, 1773

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