and diftribution of falt was to be at the rifque of the farmer. Zemindars were to have the refufal of their districts; but it was obvious that the farmer must have great capital and mercantile connections, and must be found chiefly in other defcriptions of men. The Zemindars would not engage on this plan; and an additional duty of 30 per cent. was added to foreign falt; and an offer was made by Government in 1780 to make advances to Zemindars if they would engage; but they ftill refused. The plan of Mr. Haftings, in September 1780*, on the principle of the first monopoly of the Prefident and Council, was adopted by the Board. His minute explains the causes of former failures, and their remedy. All the falt of the provinces to be provided for the use of the Company, and fold for ready money, by agents fuperintending the manufacture in fix different diftricts, under a Comptroller and his establishment, with an allowance of a commiffion of 10 per cent. befides their falaries, to be estimated on the "dif

*Ninth Select Report, 1783. Appendix, No. 91.

ference between the fum of all the antecedent expences of whatever kind; and the produce of the fales, the duty included, of all the falt brought to account of the Company in the divifion, whether by manufacture or confifcation, to be diftributed in proportion of one fourth to the Comptroller, three fourths to the agent, of each divifion refpectively;" and to ftrengthen the monopoly, a total prohibition was laid on the importation of coaft or foreign falt, which took effect on 1ft January, 1781, and falt has ever fince been a productive fource of revenue.

The foreign companies appealed to their Phirmaunds, in which they could not find the right to control the Sovereign will, but had unquestionable rights, if the Company's conftruction of a Phirmaund was allowed to be correct. The English merchants, who had put all regulation of duties to defiance, could not evade a general prohibition, joined in clamour against the monopoly, as oppreffive to the country, and supported the pretenfions of foreigners as the means of emancipating their trade.

This period was alfo diftinguished by the abolition of the old Board of Customs, established in 1773. A new code of revenue regulations was perfected in May 1781 by a new Board; Collectors were ftationed at Calcutta, Moorfbedabad, Patna, and Dacca; Government customs were fixed at 30 ficca rupees per 100 maunds on beetle-nut and tobacco, and 2 per cent. on all other goods; Company's customs at 4 per cent. on the Calcutta price of all foreign imports or goods from fea; 4 per cent. on the Aurung price of grofs inland imports, or goods from Aurungs; 2 per cent. on goods from the Aurung, fuch as piece goods, raw filk, and cotton yarn. The book of rates to be iffued annually of the fixed prices of imports for the enfuing year; Rowanahs to pafs for one year, and not to be detained for examination above one day; double duty on goods which had no Rowanah: covenanted fervants were alfo ftationed at Nea Serai, Scrool, and Malda; vigilance was ftimulated by a commiffion of 15 per cent. on their grofs collection. It is not intended to trace all the changes of ftations, but to trace general

tion *

was,

principles. At this period the first regula" that no diftinctions be made in favour of particular perfons, or goods, or places:" we fhall examine how far this fundamental rule applied to the Government duty and to the Company's duty. The first exemption of Government duty was in favour of the Company's inveftment; the difputes between the Board of Trade and the Collector of Cuftoms were fettled by an order of the Supreme Council that the goods of the Board of Trade should pafs free of inland duty.

The Collectors find it difficult to collect the inland duties without additional Chokies; feveral are ordered in the Patna divifion, with an increased establishment, an affiftant to the Collector, and fifty-nine native officers; in other divifions the Collectors fpread officers where they thought neceffary, and complaints of oppression or interference from all quarters crowd on the Commiffioners. The interference of Collectors with the farmers of Bazars was fet

* Regulations of the New Board, 1781.

tled, by appointing the farmer to collect the Government duty on rice at the Bazars, and to account for it to the Commiffioners. The Collectors are ordered to call in all officers from unauthorised Chokies, which, the Collector on the confines of Burdwan informed the Commiffioners, would in effect be the fame as to give up the duties.

The profits of the Collectors were curtailed as much as poffible without abandoning the fyftem; the regulation of Rowanahs, or permits, ftill marked the neceffity of diftinguishing the collection of Government duties from the collection of the Company's duties. The office of Deputy Custom Master was revived; the Commiffioners were allowed to appropriate 15 per cent. of thefe collections, including duty on the Company's investment, among their officers; but the Custom Master was made independent of the Commiffioners in adjufting amounts, and in iffuing his Rowanahs; this operated as a double charge on the traders; and the Government dues were eluded in both.