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traders; and the Company's cuftoms neceffarily require different heads of receipts and different titles, and perpetuate the ruinous evafions of control.
J. HE circumftances of Britifh India require the conftant fuperiutendance of a juft 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 fhewn to be inadequate to the exigences of current difburfements. I am equally inclined to check the extravagant expectation of inexhauftible furplus from oppreffion and rapine, and muft ftate the neceffity of inveftigating the circumftances of the country, to avert the calamities arifing from phyfical caufes.
The embankments of rivers, the collecting water in tanks or refervoirs during the rainy feafon, for the purpofe of giving fertility to diftricts which have no rivers, or from fituation are more expofed to great drought, are included in the general fuperintendance 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 expofed to the defolation of anarchy and of improvidence.
Lord Clive well knew that the Euphrates, under enlightened conquerors, might have preferved 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 reftored 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 magnitude 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 difcontinued by Britt/h conquerors, but the application of the money collected has been unfyftematic, and it will require a ferious inveftigation of the commiflioners under the prefent aft, 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 fyflem of Britt/lj India; Sir John Macphcrfon 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 thefe charges are connected with the Moccurrery plan by Sir John Shore; the Zemindars have no power to aflefs the diftricts. All the charges incident on land arc thrown on the land, and " mould any earthquake happen, overflowing rivers depofit fand, or miftaken aflTeflTment render the village inadequate to bear the land tax, the proprietor fhould be at liberty to refign the eftate, (the quit rent being the condition of his tenure) and the Board of Revenue may afterwards grant it to another*." And where new aqueducts and mounds are to be made, the Supreme Board, as Parliaments in England, confulting general utility, will grant particular licences f. I need not comment on the juftice and policy of this opinion: I fhall proceed to ftate circumftances which prove the extent and the neceflity of a liberal expenditure, and ftimulate the fuperintendance of the Commiflioners under the prefent act to this fubject, which prefles on the humanity, and is in fa& intimately connected with the intereft, of Great Britain.
Lord Cornwallis, having traverfed the Carnatic and the My/ore with a victorious army, will judge whether the regulations of Tippoo produced greater profperity where they extended, than the Company's fyftem of alignments has produced in the Carnatic: Lord Cornwallis's honourable adherence to the Corga Rajah, on the final partition fettlement, and his decided fupport of the Rajah of Travancore, put him above the reach of detraction, and render him the faviour of the Hindoos in the peninfula of India', during his ad mini ft ration he has had opportunity to know that ftorins and droughts require the vigilance of a protecting government, both in Bengal and in the Carnatic, to preferve the people, who, by-the right of the fword, are properly called our fubjects in Britijh India.
I was favoured by Dr. Anderfon with his laft publication*, and the following paffage in his letter to Colonel Kyd is an exifting evidence of the neceffity of a protecting Government.
* Additional Letters, Madras, 1793.