feveral Chokees they had established, to the amount of 9,77,727 Rupees annual abatement of territorial rent, and on a representation that export goods had rifen beyond the prices fuited for the Company's profit in the European market, the Government duty was reduced to 21 per cent; the goods of the Company's fervants were allowed exemptions from duties and tolls; and foreign companies were confined to the privileges of the Phirmaund; they were allowed to declare the cargo; and individuals, under the privilege of their flags, claimed fimilar favour. It is not furprizing that disputes multiplied, and the revenue diminished under this fyftem. It may be neceffary to ftate that the establishment of a Board of Cuftoms in 1773 confifted of one member of council and four fenior covenanted fervants. The Government Custom-houfes at Moorfhedabad, Houghly, and Dacca, were continued; and one established at Patna, and another at Calcutta; which brought the Mogul or Government Collection within the Company's boundaries: two other Cuftom-hou fes were established, one at Malda, to collect duties on goods exported to the Northern parts of Hindoftan; and one at . . . . to collect on goods exported to the Weftward. The Company's cuftoms were under the custom mafter. I think it may be plainly deduced from the examination of this period, that the Company endeavoured to reduce the importance of Government duties, and to throw them into the scale of Phirmaund privileges, combined with the intereft of the Company's fervants; and it became neceffary for that purpose to confound inland duties, and the import and export duties. It is certain that the Mogul's Phirmaund granted exemption only to articles of import and export by fhipping to or from factories or privileged fettlements; all articles, whether of manufacture or produce of the country, for exportation, were fubject to the fame charges which affected the natives. Mr. Vanfiltart and Mr. Haftings could not diffent from Coffim Ali on this definition; the Company's accounts proved the Company's payment of inland duty on falt* ; but the Company's fervants voted that Phirmaunds gave exemptions from internal duties. Coffim Ali was depofed, and Meer Jaffeer by treaty + exempted the Company from all duties except the duty of 21 per cent. on falt, which ftrengthened the monopoly of the fervants of the Company, by fubjecting foreigners to the government duties from which they exempted their own concerns; and alfo from Zemindary duties, by indemnifying Zemindars by the government rents; and there was a degree of indulgence to foreigners actually annexed to the regulation. The French and Dutch had been the chief importers of falt; and by a subsequent investigation in 1776, the report of the Collector of Customs, and of the Canongoes, afcertained that the old duty on falt had been 2 per cent. on * Vanfittart, 2d vol. page 143.-151.—271. + Fourth Select Report, p. 481, 1772. Company's printed Treaties, p. 114. This does not appear to have been the general tariff on all articles; the Collector of Patna reported in 1773, that the Hindoos ufed to pay 7 per cent. on Broad Cloth. Musfulmen; 5 and 6 per cent. on Hindoos, and 4 per cent. on European importers. The foreign companies therefore continued to import to their factories fubfequent to 1773, and paid 2 per cent. on exporting it from thence into the country. The Committee of Circuit and the Bengal Government anticipated the order of the act of parliament*. The abuses and smuggling were laid open; the revenue on falt had funk under 5 lacks; and the resumption of the falt mahals, and the fale of falt by public auction, was settled in 1772, for the purpofe of bringing to the account of Government all the profits which the Company's fervants and their Banyans had received from the period of Meer Jaffeer's treaty; and the Directors confirmed the arrangements in 1775 and in 1776 +. The difficulty which then occurred feems imputable to the impoffibility of annihilating competition, the natural corrective of extortion. Mr. Francis inveighed ftrongly against the monopoly of falt in 1775, for it then ope *Bengal Letter, 7th February 1773. + Ninth Select Eaft India Report, 1783. Appendix. No. 30.-No. 33. The rated to annihilate its manufacture. confumption of falt in Bengal was that year computed at 20 lacks, of which 15 lacks was imported from the coast. Mr. Haftings propofed to strengthen the monopoly by a total prohibition of importation; and Mr. Francis admitted that if a prohibition was not iffued, the French, Danes, and Dutch, would absorb all the falt trade; but that fuch prohibition would not be acquiefced in. It was deemed expedient to check the import of falt, by an additional duty on country veffels of 20 rupees per 100 maunds of falt, which, with the old duty, made it amount to 30 rupees. European veffels were to remain on the old duty. An European on board, or an European certificate, however, eluded the regulation*, and a new experiment became neceffary. Mr. Haftings, 24th September, 1776, fuggefted the different modes of better managing the falt mahals+; and in 1777 the plan was proposed to farm the mahals; to make no advances, but to include the duty in the rent, to be paid in coin, and to admit of no balances; confequently the fale * Ninth Report Select Committee, 1783. † Appendix No. 88—No. 90. |