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exactions of which European and Mogul practice could afford a precedent, proved unprofitable to the Company, and cannot be maintained in any degree under the prefent act. I have inferted the revenue regulations of Tippoo Sultaun to guide our view of a native government, from my conviction, that if a defpot finds the necef fity of reducing his government to definite rule, a British Parliament will not be fatiffied with emulating his juftice, but will alfo avert his oppreffion. The coafting trade of British India might be extended to confiderable importance; it was but the other day that Tillicherry was to be abandoned; and our prefent more - extended profpects of benefit from the Malabar coaft did not arife from the commercial views of Directors or Government, but from the honourable principle of Lord Cornwallis, who would not defert the Corgee Rajah. And notwithstanding Curwar and Mangalore remain to Tippoo, and we have not a port fouth of Bombay, a provident use of the coast south of Mount Delhi

will amply repay the protection of the whole Malabar coaft. Baliapatnam was

the emporium for the rare produce of Corgee, and the fouthern branches of its river penetrate through the Cherickel country into Cotiete, therefore Baliapatnam, or the Great City, might again acquire more than nominal greatness, and the produce of the country, now carried over land to Tillicherry, might, with many other articles, be conveyed by water. On the fame principle of local convenience, Beypour has the advantage of Calicut; and formerly the Zamorins' dominions fupplied the dock yard at Bombay with the best timber for building and masts. Among the favourable profpects of commercial speculation opened to British India may be reckoned the decay of Tippoo's commerce, who poffibly was advised to imitate the Company's late fluctuating policy and monopoly. It has been obferved by a gentleman well informed, that Tippoo, by his extortion, has loft half of the revenue from commerce which his father received; for Hyder Ally concurred in Tippoo's political opinion of the propriety of checking European trade, to throw the fpecie into the hands of the Mus cat merchants; and he loaded the com

merce with heavy duties, which produced a confiderable income; but fince 1782 the commerce has been totally funk, and with it Tippoo has loft his duties. If the policy of Hyder Ally had operated on the coast fouth of Mount Delhi, he probably would have monopolized the Pepper and Cardamums, and left the other articles open to all traders paying heavy duties. Under Tippoo's policy, his father's monopoly would be maintained at the finalleft expence, by lowering the falaries of the managers at the ports of export, and their neceffities would oblige them to participate in the abuses which their duty directed them to check; and if they realised the limited monopoly on behalf of Tippoo, they would monopolize all the other articles on their own account in the name of native merchants, at firft by arbitrary duties on the trade of others, balancing their official accounts, and exempting their own concerns from duty, till the whole trade would abfolutely veft in their hands, and the trade becoming unprofitable to the importer, would be abandoned; and when no part of the open trade remained, the Govern

ment monopoly would be perverted to the benefit of the officers, and probably, by fimilar connivance with natives or foreigners, scarcely fufficient profit would be fpared to the fovereign to enable him to defray the miferable ftipends of the eftablishment. These confequences might be instanced in the Company's former system; but the present act, properly exercised, cuts up the fource of this evil; the participation of profits cannot be maintained without grofs perjury, from the Directors downwards, and the penalty and conviction is fimplified; there is, however, only one plain and honeft way of managing this department, which will apply to all others: give a falary adequate to the trust to the officers neceffarily established; fubject all articles of import or export to equal privilege or to equal duty in all the British ports of India; the duty on goods imported by the Company should be brought to account with vouchers, as well as private adventure; an Inspector General of imports and exports fhould annually make up the general account of all the fettlements to be fent home by the Governor General.

The Company's commerce would not be more burthened than it is at present, but the accounts would check fraud, and regifter the actual ftate of the commerce. But to suppose that a country can profper under monopoly of all its produce, or that officers will give up the prime of life without the hopes of earning a reasonable income for their latter days, cannot enter into the contemplation of Commiffioners, or of Parliament, confequently the whole of the commercial establishments must be carefully, but liberally confidered, and connected with the general fyftem: it will be difficult for theorists to substitute powers more adequate to this purpose than those which have obtained parliamentary fanction, if exercised with intelligence and probity.

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