The Committee of Circuit in 1772 redeemed Zemindary Chokies by abatement of 9,77727 rupees of territorial rent, and the Governor and Council reduced the customs of Government to 21 per cent. ; the average medium of fix years Government customs .fubfequent to that period produced only 7,29433 rupees *. The balances and remiffions in landed revenue on record for the five years fettlement amounted to 100,00,000 rupees, or 100 lacks +. The economical plan of 1781 increased the charges of collection, and "in the year 1783 the charges of collection were double what they were in 1766, and the net revenue from the territorial acquifition in Bengal was one million fterling less than it was the first year after the acceffion to the Dewannee." This ftatement correfponds with Mr. Grant's calculation on the revenues of Bengal, detailed under different periods of the first nineteen years of the Company's Dewannee, and proving that

* Bengal Revenue Confultations, 23d April, 1781. + Directors' Letter to Bengal Government, 12th April, 1786.

Ibid.

the progreffive decline of revenue and increase of charges during that period" afforded fufficient data to predict with moral certainty, if the fyftem was continued for forty-five years longer, it would gradually abforb and alienate all the known fources of public income and improved territorial funds of 80,797 fquare miles."

Whenever official documents fhall afcertain the comparative expence of the collections during the first year of Lord Cornwallis's government, 1787, and of the present year, 1793, the allowances of the new native collectors, and the penfions to difpoffeffed Zemindars, and the Government duty given up, muft all be taken into the account; one plain conclusion may be predicted, the charges will have increased, and the fyftem will ftill require amendment; the remedy has been conftantly within the reach both of the Directors and of the Board of Control; the Government cuftoms fhould have been eftablished and the Company's customs abolished, for the regulations of Government customs will include all defcriptions of

kk

traders; and the Company's cuftoms neceffarily require different heads of receipts and different titles, and perpetuate the ruinous evasions of control.

CHAP. XI.

THE circumftances of British India require the constant fuperintendance of a just and provident government.

I have dwelt fufficiently on the errors of a modification of Mr. Francis's plan of fettlement in Sir John Shore's hands; and Mr. Francis's furplus has been shewn to be inadequate to the exigences of current disbursements. I am equally inclined to check the extravagant expectation of inexhaustible furplus from oppreffion and rapine, and must state the neceffity of investigating the circumstances of the country, to avert the calamities arising from phyfical caufes.

The embankments of rivers, the collecting water in tanks or refervoirs during the rainy feason, for the purpose of giving fertility to districts which have no rivers, or from fituation are more expofed to great drought, are included in the general superintendance of the Board of Control and Directors by the act of 1793. The charges of repairing embankments are included under the head of Poolbundy in Bengal: in the Carnatic the repair of Tanks is provided by a tax, and the Circars, from the neglect of its conquerors, continues exposed to the defolation of anarchy and of improvidence.

Lord Clive well knew that the Euphrates, under enlightened conquerors, might have preserved to this day, by regular and moderate charges, the fertility of its banks, which, from financial more than from phyfical caufes, will probably never be restored. to that once happy country; he confidered. it of great political and phyfical importance, and this head of expenditure was one of the jobs imputed to Lord Clive; his mind proportioned expences to the magni

tude of objects; he repeatedly told the Directors and Parliament that a liberal allowance would become an intolerable charge without a rigorous control of expenditure; where taxes had been collected by Mahomedan conquerors for tanks and embankments, they have not been discontinued by British conquerors, but the application of the money collected has been unfyftematic, and it will require a ferious investigation of the commiffioners under the prefent act, not only to enfure the expenditure of the money, but alfo its judicious application on the report of experienced engineers, who may combine European fcience to Indian experience, and render the works both permanent and adequate to the object. The divifions of departments, introduced in 1785, are ftill continued in the fyftem of British India; Sir John Macpherfon at that time propofed to let the Zemindars manage the repairs charged in the Bengal accounts under the head Poolbundy, which the Directors approved, fubject to the fuperintendance of the Supreme Government. I am not able to ftate how these charges are connected with the Moccurrery