T H O U G H T S', N r v ON THE EXPEDIENCE of SETTLING W l T H T TI E LANDHOLDERS ■X N BENGAL, BA H A R, AND O R I s S A. “ It lias hitherto been deemed the bell Feature in Our Land Tax, that it is not fubjeft to Variations,” LoPvD Auckland. L 0 N D 0 N: Printed for J. Stockdale, oppofite Burlington- Houfe, Piccadilly; and S. Hazard, Bath. PRICE ONE SHILLING and SIXPENCE. J 70 2 / y -• - / J1 if) ■ ADVER TISEMENT. 1 HIS Lradl was fent to the Prefs many Weeks before the Author was informed that Orders were to be fhortly tranfmitted to India , directing the prefent decennial Settlement to be proclaimed permanent an Event , which mufl afford unfpeakable Satisfac¬ tion to Mr. Law, who propofed , and to Lord Cornwallis, who recommended the Meafire , and alfo feelingly convince the Natives of that diflant Region , that this Country has a fincere Defire to promote their Welfare. On receiving this Information , the Author deter¬ mined, notwithfianding thefe Sheets were almoft ready for Publication , to fop further ImpreJJion , as now iinneceffary . Reconfideration however induced him to give up that Defign : He reflected that a Decifion , which has fixed for ever the Quit-rents of the Bengal Provinces , will , doubtlefs . from its deep Importance , excite much Attention and Obfervation , and that an impartial Examination into its Expedience , will in all probability be not unacceptable at a Period , when the Refources of India and particularly the Eafe and Welfare of its Inhabitants , are fo much the Objects of public Curiofity and Solicitude. London, 20th September, 1792. 333897 fc P R E FA C E. HE Object of thefe Sheets is to repre- fent, that the Eilabli(lament of a permanent Quit Rent in India is the moil likely Meafure to remedy the bad Effects which have been produced by the Perplexity, Oppreffion, and Uncer¬ tainty of pad: Syfiems of Collection.— Some fhort general Account of Zemindars and Ryots was thought neceffary to render the SubjeCl more comprehenfible by Read¬ ers, who may have little or no Notion of thefe Defcriptions of People, or who may not have read Sir Charles Boughton Rouse’s DifTertation on Landed Property in Bengal. They, who are defirous of thoroughly invefligating the Origin and Nature of Zemindarry Tenure and of feeing a regular and well digefled Treatife on the SubjeCl, may be amply gratified by pe¬ rilling that judicious and learned Per¬ formance, which eftibliflies the pro¬ prietary Claims of the Land-holders in India on a folid Foundation, and does infinite Credit to its Author’s Ability, *> * Candour, and Benevolence. London, 07th Julv, 1792. — / \ \ THOUGHTS, &c. N O Branch of the National Concerns affords a more copious and interefting Topic of Dif- cuffion than the Land Revenues of Bengal, Bakar, and Orijfa: They are our Refources in the Eaft, and their judicious Management mull confequently be a ferious Objeft to all who wifh well to the real In- terefts of their Country. On a juft and wife Syftem of Fixing and Colle6fing thefe Revenues, depends the rapid Profperity or inevitable Declenfion of our Oriental Empire. Few I bejieve there are fo callous to every Sentiment of Humanity, as to be indifferent to the Welfare of induftrious Millions, fubjefted in the Revolution ol Human Events to an abjeH Sub- million to our Power. Various and oppolite Opinions however prevail, refpe&ing the Means moft likely to eftablifh the Happinefs and Attachment of our Indian SubjeHs, on a Balls of permanent and National Advantage, and on a Syftem ol liberal Policy, worthy ol the mild Domination ol an enlightened and gene¬ rous People. The great Oueftion concerning the Expedience or Impolicy ol fixing in Perpetuity the Quit Rents de- uaandable from the Zemindars, as the Condition of A their ( 2 ) their refpe&ive Tenures, involves in its Determination probable Confequences of perpetuated Evil or perma¬ nent Good to Millions of Fellow-Creatures—-a Re¬ flection alone fuffieient to excite the humane Curiofity of an unbiaffed Public to the important Difquifition. Time may never again prefent to the View of Man¬ kind fo extraordinary a Spectacle as that afforded us by our proftrate Dominions in the Eaff. Diftant Ages will learn with Adonifhment, that an- Empire feparated from the ruling Country by many thoufand Miles of ftormy Ocean, bleffed with proverbial Fer¬ tility, fwarming with civilized and- induftrious Inha¬ bitants, abounding in the moft beautiful and unrival’d Manufactures, and paying an immenfe Revenue to the Victors, was the Acquifition and Poffeffion of a Soci¬ ety of Merchants. Wifdom in our Syftem of Taxation and Govern¬ ment may preferve to us this invaluable Gilt of For¬ tune to remote Ages, and improve it to great Nati¬ onal Advantage, may incline a numerous People to difregard, in the Enjoyment of Security and Property, their SubjeCtion to a Foreign Yoke, and to contraff the beneficent fyftematic Domination of European Conquerors with the fanguinary uncertain Mandates of an Afiatic Defpot. ConviCtion of the Expedience on Principles of the founded Policy of England’s limiting her Demands of Land Tax from her Indian Poffeffions, infpires me with an earned Defire to im- prefs my Superiors with a fimilar Perfuafion. In dif- cuffmg this intereding SubjeCt, I am animated by the- Belief that in Pleading the Caufe of the Indian Land¬ holder,. X urge the Adoption of a Policy glorious ancf advan- { 3 ) •advantageous for mv Country. The Proprietors of JLand throughout the wide extent of the Company’s Dominion, expeft in all the Anxiety of Sufpence, the momentous Determination, adoptive or rejeftive, of the Plan of Perpetuity Quit Rent, propofed by Mr. Law, and recommended in the ftronge.il Terms to the Court of Direflors, by the Governor-General of Bengal. The Decifion of this grand Queftion will form an Epoch ever memorable to the Indian Land¬ holder ; a glorious Epoch, in which a Nation in the Plenitude of Power limits its future Taxation, to con¬ fer Security and Property on its conquered Subjects; or a difgraceful z£ra, in which periodical Scrutinies into the Improvements of fuccefsful Induftry are con¬ tinued in a fpeculative Avidity of future Augmenta¬ tions of Revenue. To allift the Reader in comprehending this moll important Subjeft, I have endeavoured to methodize its Confide ration by arranging it under feveral di ft in 61 Heads. As Terms of Technical Dehgnation are little underftood by Perfons not converfant in Indian Reve¬ nue, a GlolTary is annexed, for the Convenience of Readers of this Defcription. I propofe, Firft, to fpeak fummarily of Zemindars and their Right of Property in the Lands they occupy. Secondly, of Ryots and the Impraflicability 6f the States coliefling its Share of the Produce of the Lands, immediately from them, without Perplex¬ ity, Lofs, and Uncertainty. Thirdly, of the Juf- tice and Policy of Settling with the Zemindars, •in Preference to all others, and of fixing the Quit (Rents of all the Lands in India, for ever. Of t ( 4 > Of ZEMINDARS and their Rights. Z THE Word Zemindar is a compound of the Per- fian Words Zemeen, Land, and Dar, Poffeffor, from the Verb Daufhten, fignifying, to poffefs, have, hold. The etymological Meaning of the Word Zemindar is therefore, Poffeffor of Land, and accords exaftly with the Signification attached to it, through long Tranfmiffion by the Inhabitants of Indoftan, The x\dmiffion of the Proprietary Rights of the Zemindars to their Eftates, muff give additional Weight to the Arguments adducible in Favour of a Perpetuity Quit Rent. In this \ lew I fhall make fome general Remarks in Favour of the Validity of their Hereditary and Proprietary Pretenfions. Though v the Word Zemindar is a Perfian compound, no Argu¬ ment can be drawn therefrom, that Landholders did not exift previous to the Introduction oi that Lan¬ guage into India; and that this Appellation was confi- dered as merely defcriptive of the Office ol Superin- tendant of Land and Colleftor of Revenue. The na¬ tural Conclufion is, that the Conquerors of India, finding the Country fnared by a Multitude of Proprie¬ tors in aftuak Pofleffion of their Hereditary Lands, adopted that compound Defignation which appeared to them moff accurately to define their Idea of the Condition of this Cfiafs of their new SubjeHs. The 1 ( 5 ) The Maha Raja, to whom, as Sovereign, the Ze¬ mindars had paid their Revenues, was generally depo- fed by the Vifilor ; but there is Reafon to believe the principal Landholders were conciliated to Fidelity and Allegiance by Confirmation in their Lands and every Mark of Affurance and Encouragement. Defpotifm certainly can annihilate the Prefcription of Centuries by the Exertion of irrefiftible Authority. The Mo¬ gul Emperors however, feldom proceeded to Difpof- feffion, except in Cafes of Incapacity, Peculation, or Rebellion. Even in fuch Inltances, Policy generally induced them to prefer to the vacated Eftate, the Son or fome Relation of the oulled Proprietor. When the Zemindar was not removed for any Crime againft the State, he received an Allowance, known by a Variety of Defignations, fuch as Malika- na, Molhaira, &e. fometimes the Malikana, &c. were allotted in Land. This is a ftrong Prefumption that the Government confidered the PofTefiion of a Zemin¬ darry to be more than a mere Official Station, in Sup¬ port of which latter Notion, the Signification of the Word Khydmut, ufed in Zemindarry Sunnuds, has been reprefented to be of great Weight. The Terms Khydmuti Zemindarry Felaun can however, be fairly conftrued to mean Nothing more than the Services cuftomary, and Duties attached to the Poffeffion of the. Eftate: Fafil, too, corroborates this Interpretation of the Word Khydmut, for the Landholders have for Centu¬ ries tranfmitted their Eftates to their Pofterity. There¬ fore, even if the Tranflation of the Word Khydmut into Englifh, by the Word Office, be Unfitly juft, no Strefs can be laid on it. It muft be confidered merely as a dpfrmtm I ( 6 ) defpotic Mode of Diflion, till it can be proved that the Zemindars did not, except in fome very extraordi¬ nary Cafes, or during the ufurped Dominion of rebel¬ lious Viceroys, fucceed to their Eftates from Genera¬ tion to Generation. The Monarch of India confiders all his Subjefts as the Slaves of his Will, and Expreflions of the moll humiliating Abafement, but conveying by cultomary Aflociation of Idea a mere formal inoperative Signifi¬ cation are fometimes adopted by the greatell Charac T ters in the Empire, in their Addrefles to the Throne. A feudatory Landholder in Europe received his Ef- tate from his Liege Lord in all the Forms of prefcrip- tive Homage, and with Expreflions of indifputable Service y as the Condition of his Tenure : But did the Paramount in the later Ages of feudal Prevalence en-1 tertain a Thought of preventing the Hereditary Tranf, million of the Fief. The feudal Sovereign only exac¬ ted a Khydmut, or Service, whether by perfonal At¬ tendance or pecuniary Commutation. In like Man¬ ner the Forms of the Royal Sunnuds, or Grants to the Zemindars fuppofe them to hold immediately of the Emperor, who was not accuftomed, though certainly able, to prevent the Succeflion of the legal Heirs. ^ Zemindars have been allowed by fome, to be perpe- Iml and Hereditary Officers off' Collection. If a Zemindarry be only an Office, and the Proprie¬ tors merely Officers of Revenue, what a Angular Phe¬ nomenon does India prefent! What an extraordinary Deviation in Policy from eyery other Country is exhif bited to our View! A dcf- A defpotic Government appoints innumerable Offi- cers throughout its vad Dominions, to colleCl a Land Tax. Not latislied with conferring an Office of fuch Trull and Credit on thefe Collectors of Revenue, it allows the Defendants the firigular Privilege of He¬ reditary Succeffion to the Employment, and in Cafes of Difpoffeffion, indulges them with a proportionable annual Stipend for their Maintenance'. No State in the World has ever aCted in this gene¬ rous Manner towards Multitudes of mere official Ser¬ vants. The Prefumption therefore is forcible, that the Mogul Government did certainly confider the Pof- feffion of a Zemindarry as fomething more than the ^ mere Charge of an Office. The Emperor Akbar, who conquered Bengal, no- Pt)ly limited future Demand, and fixed the Tribute to the Imperial Court for-ever, on a mod equitable Af~ feffinent. The Country too, when that victorious- Monarch gave this Indance of admirable Moderation, was celebrated throughout the Ead for its Commerce, Manufactures, and Opulence. It was therefore much more capable of bearing an annual Increafe of Taxa- x/tioh, than on our affirming, the Reins of Government' in 176 , 5 . It was then fmarting from the recent Enar- mitities of the Nabob Codim Aly Khan, and obvi- oufly required mitigated Demand and judicious Leni¬ ty, to reinvigorate and adure. When Ultumgaws and Jagueers are granted, the Revenue of the State, receivable from the exempted Lands, is affigned over to the Grantee, to be collected by ( 8 ) / by his own Officers, who exercife in his Name, all the ufual Financial Rights within the fpecified Limits of his Jurifdittion. The Jagueendars, Ultumgadars, and Aimadars, frequently continued the Zemindars in Poffeffion of their Lands at an eafy Quit-Rent, and when they re¬ moved them from the Management, paid them Mali¬ kana (a Tenth of the Rent), or meafured off a Tenth in Land for their Subfiftencc. To this Day a Chout, or fourth Part is very commonly feparated in Land or’ paid in Caffi to the Zemindar, in Liquidation of his Proprietary Claim, by the Aymadars of Bahar; a Compenfation much exceeding the Amount of Mali- kana paid by the Mogul Government. It is worth- noticing, the Word Malikana is derived from thq Word Malik, which in Arabic literally fignifies Own¬ er or Proprietor: Malikana may be therefore tranfla- ted of or belonging to the Owner. Surely all thefe Circumftanccs argue powerfully that the Poffeffion of a Zemindarry is not merely ^/Official, but an Hereditary Right, derived from the Prefcription of Centuries. Some Weight ffiould, I think, be allowed to the Opinions of thofe, who by Experience in the Revenue, long Refidence in India, or Official Opportunities of the beff Information, may he fuppofed more competent than the generality to be thoroughly acquainted with the Nature and Extent of' Zemindarry Rights. J Mr. Hastings fpeaks of the heritable Quality of the Zemindarry Lands in the molt explicit Terms. Extract I ' ( 9 ) Extratt from Mr. Hastings’s Minute, March 8 , l 775‘ \ v/ “ None of the Zemindars are Men of Subftance, nor in general is there any other Means of recovering their Balances than by the Sale of their Lands, and the de¬ priving them of their Inheritance , even when done with the ftri&eft Juftice, is always attended with fome Degree of Odium , and is an A£f of Severity which the late Adminiflration ever wilhed to avoid.” Mr. HASTINGS, Rev. Depart. extract. . Dec. 1776. I think it neceffary to mention, I do not propofe the Appointment of Superintendant of the Bunds of the 24 Pergunnas, but as a temporary Meafure only, whenevei the antient Zemindars fliall be rellored to f Eights, or the Lands fhall be let on permanent Leafes, fuch an Office will certainly be unneceffary, as the Care of the Bunds will be left in Charge to thofe whofe Interefl it is to keep them in Order. The 24 Pergunnas are at prefent the Zemindarry of the Company, by the Difpoffefjion of the legal Proprietors, whofe hard CaJ'e I have long fince recommended to the Juftice of the Company.” B Mr, (' 10 ) Mr. F R A N C I S, / Rev. Depart. E X TRAC T. Dec. 1776, " I have declared in the firft Place, that thefe Lands of the Provinces are not the Property of the Ealt India Company, but of the Zemindars and other Claffes of the Natives, who owe nothing to Govern¬ ment but a fixed Portion of the nett Produce. How¬ ever, were the Fa£t determined by Authority, I fliould ftill think it my Duty to fubmit my Opinion to the Company, that it is incompatible with their true In- tereft to hold fitch a Property themfelves, that they ought inflantly to divefl themfelves of it in Favour ot thofe Natives whom I call the Proprietors, in whofe Hands alone it can be made Produftive of a perma¬ nent Revenue; that under the dirett Management of Government, whether by Farmers or Agents the Lands mull fall to decay ; that if the Farming Syftem were not, as I deem it, an Arbitrary Violation of Right, in the firft Inftance, it ought to be renounced on every, rational Principle of Oeconomy as immediately ruin¬ ous to the Country , and ultimately to that Govern¬ ment, which has a great and lafting Intereft in its Profperity.” Extrail I (• 1 ' ) Ext raff from Mr. Shore’s Remarks on Mr. Law’s Perpetuity f!lan, dated, Jan, 23, 1789. A Compenfation is made it is true, but admitting as I do, the Rights of Zemindars to the Property in the Soil, I know not that Government lia$ a Right to dif- pofe of their Property in their Abfence, except in Diffraints for Balance.” I fhall conclude the Subject of Zembidarry Claims, by informing the Reader, that in the Year 1773, the Roy Royan, or firfV Native Officer of the Exchequer,' and the Native Regiflers and Expounders of the Laws and Cufloms, the Naib Subahdar of Bengal, Mahom- med Reza Khan, the Pundits or Hindoo Doctors, and Reza Shitaub R01 Dewaun of Bahar were queflioned by Order of Government, on the Nature of Zernin- darry Property. Their Opinions recorded on the Pro¬ ceedings of the Bengal Government, unanimoufly confirm the Proprietary Rights of Zemindars, and the heritable Quality of the Lands. The Opinion of the Naib Subadarin Favour of the Zemindars, is in Uriel Conformity to the Law of the Coran, which pronoun¬ ces “ That a Son has a Right to fucceed his Father in “ a Zemindarry, independently of any Sunnud from “ the King ; nor is it in the King’s Power to difpofe of it as he pfeafes. His Right only extends to the receiving the fixed Revenue.” The Mogul Con¬ querors being Mufiulmen, were therefore bound by their Religion not to A£1 in ContradRlion to their Holy Law, for which they had an enthufiaffic Re¬ verence. ( 12 ) To them who entertain any Doubts of the Compe¬ tency of thefe Natives to give a true Opinion on the Queftions propofed to them in 1773, I beg Leave to recommend the Perufal of Sir Charles Boughton Roufe’s Remarks on this Subjefif, in his Differtation, Page 131. That. Gentleman’s Argumentation appears to me unconftrained and convincing. The Word RYOT is Arabic, and pofleffes a two¬ fold Signification: It means a Subjeft in general of a State or Country; it likewife has, by Cuftom, a more limited Senfe, and means that Denomination of Sub- jefts who occupy Lands held from the Proprietor, 01- in Crown Demefnes, from the Government. In this latter Signification, it is invariably underftood in the Difcuflion of all Topics in any wife conne&ed with the Revenues. A Ryot is a Tenant who generally cultivates the Land he occupies, and pays a Rent as the implied Condition of his Tenure to the Zemindar, or to the Tahfeeldar, who is a collefting Officer appointed by the Government to receive it. There ( *3 ) There are two defcriptions of Ryots; Ryots who cultivate a particular Spot at, or very near, the Place of their own Refidence, and Ryots who cultivate Lands where they do not refide, coming themfelves or fending their Dependants to carry on the Tillage and difcharge the Rents. The latter Ryots, in Confi- deration of their coming from fome Diftance, gene¬ rally receive more Encouragement than the former. The Rent they pay is lefs than that exa&ed from other Ryots. The Amount to be paid by Ryots is either determined by the Pottah, long Prefcription, or the particular Articles cultivated. The Rates vary in al- molt every Pergunna, according to the Quality of the Land, or immemorial Ufage. The Proportion of a Fourth of the grofs Produce, mentioned by Eaftern Writers as the Standard of De¬ mand from the Ryots, may have been flri6tly adhered to in former Times; but in the prefent Day I believe it will be found, that this Rate of Colleftion is obfer- ved in few, if in any Parts of Indoftan. In the Com¬ pany’s Dominions the Ryot is very well pleafed to re¬ ceive half the Produce as his Share; and it is well known, that all over Bahar the conftituted Claim of the Ryot does not exceed the Ratio of rj\ out of 40. Indeed when fundry Expences attendant on the Sale of his own, and Government’s Share of Grain, (for he is obliged to take the Selling of Government’s Share of Grain on himfelf) and Nuzzerati, and other Fees are dedufted, the nett appropriable Sum realized by the Ryot is always far Ihort of even this Amount. Lands * ( H ) Lands already in Tillage may be improved by en¬ couraging and affixing the Ryots with Money, and inducing them to cultivate Articles of a fuperior Qua¬ lity, for which there may be a Demand. In this Mode, a Bega (about a third of an Acre) which yielded cmfy two Rupees, may be made to yield fix Rupees. The Ryot I confider to have a Right of Occupancy in the Land he cultivates while he pays the cuftomary or IKpuiatcd Rent, whether in Kind of Money : A Fai¬ lure in this Refpeft entitles the Zemindar to difpoflefs Mm ; but the Faft muff be fairly proved in the Public Cute berry. I here fpeak only of Ryots who have cul¬ tivated-Lands. either by expreft or tacit Confent ot the Government or Zemindar for a great Number of Years. I am fatisfied the Mogul Courts of Revenue would fe- cure fuch old Tenants not in default in the Occupancy ©f their Lands , confidering them to have a preferiptive Poffeffion, not defcendible to Heirs like a Zemindar- ry, but on the Death of the Tenant revertible to, and redifpofable by the Proprietor. It may.be pertinent to remark, that in all the Sun- -nuds from the Mogul Government^to Ultumgawdars, ]agueerdars, Zemindars, and Farmers of the Land Revenue, a particular Injunction to encourage and protect the Ryot is never omitted. Were a Power lodged by Government in the Zemindar, to remove att Pleafure fuch old Ryots from the Spots they have fo long tenanted, they might occafionally (though I be¬ lieve it would feldom occur if Government's Revenue wax fixed and permanent) fufFer unjuft Expulfion from his Caprice and Refentment. Ryots who have merely cultivated from Year to Year for a few preceding Years, c { *6 ) Years, without any Pottah or Agreement from tike Government or Zemindar, maybe regarded as Te¬ nants, at Will, and liable to be removed whenever more advantageous Offers are made for the Lands they occupy. If a Ryot whofe long tenancy fecures him from arbitrary Difpofleffio'n declines entering into any fpecific Engagements, no Difficulty or Injuftice can axife, becaufe the Inexiftcnce of a Pottah always en¬ titles the Zemindar to colle£I accord in £ to the Rate of that particular Spot for the refpeftive Articles cul¬ tivated. Meafuremcnt is made to afcer.tain the Num¬ ber of Begas of each Kind of Produce and the Ainoum Rent calculated thereon. It muff alfo be allowed, that there are in feme Qiif- trifts Ryots, who can prove the Hereditary Occupancy of their Families for fome Generations, and who have been always ufed to pay a certain fixed Amoaratt Rent. Such old Families ought undoubtedly to he allowed to plead Prefcription and Cuftom, and to .en¬ joy their Lands under their Zemindars at the old Rate for eyer, by a Sort of Copyhold Tenure. The Ryots who cultivate exempted Lands generally experience good Treatment. The Ryots of the Go¬ vernmental Lands often fly into the Rent-free V illages with a defire to dwell and labour in them, free front the Vigilance of the Farmer; but thefe poor Wretches are not allowed the Liberty of chooffng their Place off Refidence. The Farmer’s Hircarrahs foori dete£t them in their Seclufion, and compel them again to -till in Sorrow the Fields they had relinquifhecL When*. Whenever a Quit Rent in Perpetuity fhall be fixed with the Zemindar, the Ryot will have much the Ad¬ vantage : Being unconftrained, on the leaft ill Treat¬ ment, he will remove to the Eftate of fome more con- fiderate Landholder, by whom he will be folicited and conciliated to Induftry, and be protected in the confo- latory Enjoyment of the Reward of his Labour. In¬ deed fuch extenfive Tra 61 ;s are wafte in the Compa¬ ny’s Provinces, that the Ryot, when once Property affumes a permanent Value, will rife to a Confequence hitherto unknown, and the Country rapidly exhibit in its Improvement the beneficial EffeCts of limited Demand. As various Circumftances operate to raife or depreciate the Value of Lands in different Parts of a great Empire, it is impracticable to fix an average Affeffment for the Ryots. The Zemindars and Ryots will fettle the Rates per Bega among themfelves, agree¬ ably to the Value of the Articles of Produce where the Lands are fituated. Government fhould only en¬ force the rigid Obfervance of Engagements between the Parties. If it fhould interfere to tax the Ryots, it would encroach on the appropriate indefeafible Pri¬ vilege of the Proprietor. Some have urged the Facility and Profit which would refult from Government’s collecting, as Landlord, its Share of the Produce im¬ mediately from the Ryots. The following Remarks, on the Impracticability of fuch a Syftem, by a Gen¬ tleman, well known in India for his thorough Know¬ ledge of the Revenue Collections, contain fo minute and perfpicuous a Confideration of this SubjeCt, that I requeft the Reader’s particular Attention to the Argu¬ ments adduced in them : “If the Ryots be declared the Proprietors of the Soil, it feems juft that they fhould be taxed in Pro¬ portion to their nett Receipts, according to the fol¬ lowing Principle, eftablifhed by the Author of the Wealth of Nations. The Subjefts of every State ought to contribute towards the Support of Govern¬ ment as nearly as poflible in Proportion to their ref- pe&ive Abilities. “ To carry the Principle of taxing the Ryots accord¬ ing to their nett Receipts into Execution, the follow¬ ing Points muft be afcertained i 1. The Quantity of Lands poffefled by each Ryot, 2. The Quantity of Lands, fertile or barren. 3. The Produce of the Land and the Value of it. 4. The Situation of the Lands in Refpe£l to Rivers and Markets. 5. The Allowance neceffary for Fallow Land. 6. The Expences of Cultivation. 7. The Proportion to be paid. 1 Thefe appear to me to be eflential Obje&sof Con- lideration, to obtain an accurate Knowledge of the nett Proceeds of the Lands to the Ryots. Other fe- condary Points muft alfo be determined, fuch as the Rate of Batta on the Rupees to be paid; by whom the ' C Pool- ( *8 ) Poolbundy Repairs {hall be made; at what Period die Tax oe paid ; whether any, and what Proportions {hall 1 be paid for new cultivated Lands, See. Waving, how- e\ ci, a Difcuflioxi of thefe, to avoid Prolixitv, the following. Remarks offer themfelves on the above fe- ven primaly Coniiderations; i. T. he Quantity of Land poffeffed by the Ryots cannot be known without a Meafurement in the firft Inftance, and no fubfequent Knowledge thereof can be kept up without conftant local Obfervationv There being every where wafte Lands, thefe might be en¬ croached on; and the irruption of Rivers might en¬ croach on the Land poffeffed on the Meafurement. The latter alfo, as well as the Defertion of Ryots, might be ailedged without Foundation, were no Perfon on the Spot on the Part of Government to deteft the Falfhood of Allegations. This Syffem, therefore, feeras neceffarily to require tliat an Officer fhould be maintained by Government, at leaff in every Village, to prevent Impofitions in Refpeft to the Quantity of Ground affeffed, and even then the Prevention of Impofition muff depend on the Integrity of the Officer. 2. The Quantity of Lands ean, in the firft Inftance, be afeertained only by a Perfon of -local Experience; and to render the Ascertainments fufficient for the Purpofe intended, he muff alfopoffefs Integrity. The fame Properties are requifite to continue a Knowledge of die Quality of the Lands which may vary annu¬ ally. 3. The ( *9 ) 3. The Produce of the Lands of courfe may vary ■.annually, and as the Returns to the Landlord from different Articles are exceedingly different in Amount, it will be effentially neceffary to keep up a con ft ant Knowledge cf thefe Variations. The Price of many Articles vary annually, which would occafion further Alterations in the Tax, if proportioned to the neti Proceeds. 4. The Situation of Land, in refpeCt to Rivers and Markets, raufl neceffarily be confidered in the find Inftance, and any Changes in thefe RefpeCts mull hkewife be attended to. 5. The Allowance neceffary for Fallow Lands could be afcertained only by local Knowledge and Expe¬ rience. 6. The Expences of Cultivation involve many ' Confiderations: The Number of Perfons employed, the prime Colt and Wear of the Implements of Huf- bandry, the Price of Cattle : and Expence of Main¬ taining them, the Value of the Seeds, and the I mere ft cf the Money funk m each of thefe Expences. 7- The Proportion to be paid muff be .uniform, or it could not be equal; yet, unlefs it were very mo¬ derate, the Cultivation of Rice and other unpro¬ ductive Articles mull be confiderably raifed, which by increafing the Price of the Neceflaries of Life, might be attended with bad Confequences. At pre- fent the productive and unproductive Lands are let together; a Lofs upon fome is made up upon others. The The above Confiderations appear fufficient to evince the impoflibility of even approximating in Praftice, to the conftant equal Taxation of Ryots in Proportion to their nett Receipts. Of the Juftice and Policy of a perpetuity Quit Rent, and fetling with the Zemindars in Preference to all others. BEFORE I enter on this Subjeft, I affert it as my deliberate Opinion, that the Country, in a deplorable State, at the Company’s Acceffion to the Dewanny, from the recent Enprmities of the Nabob Coflim Aly Khan, has not been ameliorated in its Condition fince that Period. The various Syllems which have been fucmflively adopted by the Britifh Government in India, previous to the Commencement of the prefent decennial Settlement, have failed in different Degrees to Amplify Complication and infure Redrefs. J Were we told, that in a certain Kingdom the Land¬ holders had been extruded from their Poffeffions, that oub '-’erfion of prefcriptive Hereditary Rights had been fan&i- ( 21 ) fandified by an arbitrary Pretext of concealed Re- fources; that rapacious Renters of the Land Tax, ar¬ med with Powers efficiently defpotic, had levied il- limitedly from the drooping Hufbandman; could we reafonably imagine the Condition of fuch a Country to be flourifhing, even though we fhould be further infidioufly informed., that notwithftanding thefe dif- trefling Circumftances, it continued to fupport the Payment of a vaft Revenue to the State. Should we not rather fuppofe, that many Trads formerly inhabited and cultivated, had become deferted and untilled; .that Manufadures were debafed and diminifhed, and that antient and refpedable Families, had been redu¬ ced to bewail their loft Credit and Exclufion, in the Embarraffments of Penury, and the Mortifications of Dependance. How will our Concern be excited, on refleding that the preceding Defcription is applicable to the Bengal Territories, injured by injudicious Speculation. In drawing this gloomy Pidure, I mean not to im¬ pute to the Englifh Superintendants of Diftrids any Difpofition to countenance Oppreffion. The Opi¬ nion formed of their Capacity for their Stations, mult be fuppofed to depend in fome Meafure on the flou¬ rifhing State of their refpedive Provinces : They would naturally therefore, on this Account, and much more, I am confident, from a Spirit of Benevolence towards the Natives committed to their Care, exert themfelves to the utmoft to promote the Profperity of the Country, which can only be effeded by an equal Diftribution of Juftice to the Inhabitants, But it mu ft I ( 22 ) mitfl be remembred, the grand Objeft of-their Ap¬ pointment is the compleat Realization of the Compa¬ ny’s Revenue : A Failure in this Refpeft is dreaded as the probable Prelude to the Difpieafure of Gwxrnr ment. To exemplify, I date the following Cafe : i ■ Oppreffed Ryots complain; The Colleftor infliHs instantaneous Punifhment on the convi&ed Farmer ; The Farmer, who confiders the Ryots as a Kind of Property during his Leafe, makes vehement Repre- fentations, and protefts agakift the Interference ; He foretells with infidious Remonftrances the certain Ruin of his Credit with the Bankers, and prognofti- cates in the Diminution of his Authority, the inevi- table Lofs of the remaining Revenue; The Ryots, glad of an Opportunity of Vengeance, unite with the oufted Proprietors at the molt critical Seafon ol the Colle&ions. Every Art is tried, every Intrigue prac- tifed which oppreffed Ingenuity can devife. A fecond Petition for undue Support is prefented by the Far¬ mer ; the Colle&or will not, however, proftitute the Truft committed to him, by fanftioning the illicit Abwaub or extra Demand made on the Ryots, and perfifts in the ftrift Enforcement of juftice. The Ry¬ ots immediately perceive the Chiefs Determination not to fuffer the Contraftor, like a Sovereign Defpot, to impofe new Taxes at his Pleafure. A Shower of Accufations forunjuftifiable Demands foon overwhelms the latter with inextricable Confufion. His har- raffed Officers are examining Accounts, and anfwering Charges, when they ffiould be receiving Money, Perplex- j x ( 2 3 ) Perplexity and Delay enfue, the Payments Aachen*, and the Scene clofes with a Balance againft the Dif- trift. Government is diflatisfied, and the Deficience oi this upright and fcrupulohs Colleflor* is contrafted with the compleat Realization effe&ed by fome‘neigh¬ bouring Superintendant, whofe Diftrift has been per¬ haps for a Courfe of Years by far more eafily affelTed, and whofe Renters are therefore not fo ftrongly temp¬ ted to any flagrant Afts of Pillage and Oppreffion. The Situation is peculiar anxious and unfuitable. The colleaing Officer of a large Province, furely ought not to be involved in fuch cruel, fuch perplexing Al¬ ternatives : In fhort, as it is obferved by Mr. Shore, a ftrifl Admmiftration of Juflice is incompatible with the compleat Realization of the Company s Revenue, Evil is fo fatally and intimately interwoven with the very Syftem itfeff, that their Coexiftence is inevitable. Palliatives have been repeatedly hied fey the Benevo¬ lence of many judicious Colleftorsj but Experience demonfhates that Eradication of the inherent Princi¬ ple of Abufe is the only Remedy, and this can alone be edefied by compleat Annihilation of the 'Syftem- 1 he decennial Settlement with the Zemindars, will, I hope, prove for ever fatal to the Farming Syftem,. Puncluality of Payment, and increafe of Agriculture, will gradually evince the Superiority of long and eafy JLeafes with the Proprietors themfelves, over every paft Plan of Land Taxation, Unfupported Affer- tion is refutable by Ample Contradiction : I proceed, theiefoie, to the Proof of what I have advanced con¬ cerning the real State of the Countrjv Exirai? V ( 2 4 ) ExtraB of a Loiter from Mr. BecheR, to the PRESI¬ DENT at Fortmlliam % in Bengal , dated May 24, 1769. “ It mull give Pain to an Englilhman to have Rca- fon to think, that fince the Acceffion of the Company to the Duanny, the Condition of the People of this Country has been worfe than it was before. “ In Alliverdy CaWn’s Time, the Amount of the Revenues paid into the Treafury was much lefs than what comes in at prefent; but then the Zemindars, Shroffs, Merchants, &c. were rich, and would at any Time when anEmergency required it,fupply the Nabob with a large Sum, which they frequently did, parti¬ cularly when he was at War with the Mahrattas; the Cuftom then was, to fettle a Malguzzary with the dif¬ ferent Zemindars on moderate Terms; the Nabob abi¬ ded by his Agreement; the Zemindars had a natural Intereft in their Diftrifts, and gave proper Encourage¬ ment to their Ryots, and when neceffary, would wait for their Rents, and borrow Money to pay their Mal¬ guzzary punctually. There were in all the DiltriCts Shroffs, ready to lend Money to the Zemindars when required, and even to the Ryots, Which enabled many to cultivate their Grounds, which otherwife they could not have done. This Mode of Collection, and a free Trade , which they carried on in fuch a Manner that the Balance moved greatly in its Favour, made this Country jlourifh, even under an Arbitrary Govern - vient . “ When ( 2 «5 ) “ When the Englilh received the Grant of the Du- anny, their firil Confideration feems to have been their railing as large Sums from the Country as could be collected, to anfwer the preffing Demands from Home, and to defray the large Expences here. The Zemindars not being able or willing to pay the Sums required, Aumils have been fent into moll of the DiD trifts. The Aumils on their Appointment * agree with the Minifters to pay a fixed Sum for the Dillrifts they are to go to, and the Man that has offered moll has generally been preferred. What a defiruElive Syjlem is this for the poor Inhabitants ! The Aumils have net Connexion or natural Intereft in the Welfare of the Country where they make the Colleftions, nor have they any Certainty of holding their Places beyond the Year. The belt Recommendation they can have is to pay up their Kiftbundees punctually, to which Pur- pofe they fail not to rack the Cou itry where they make the Colleftions, whenever they find they can¬ not otherwise pay their Kills, and fecure an handfome Sum for themfelves. Uncertain in their Office, »d without Opportunity of acquiring Money after their Difmiffion, can it be doubted that the future Welfare of the Country is not an Objeft with them, nor is to be expeded in human Nature. Thefe Aumils alfo have no Check on them during the Time of their Employ¬ ment, they appoint thofe that aft under them, fo that during the Time of the Year’s Collection their Power O is abfolute. There is no fixed Hultabood, by which they are to colleft, nor any likelihood of Complaint,* till the poor Ryot is really drove to neceffity, by having inore demanded of him than he could poffibly pay* Much thefe poor wretches will bear , rather than quit D their ( 26 ) their Habitations to come here to complain efpecially when it is conftdered that it mu ft always be attended with Lojs of Time , Rijk of obtaining Redrefs, and a Certainty of being very ill ujcd, fhould the Aumils in- flu'ence be fufficient to prevent the poor Man obtain¬ ing Jufttce,' or even accefs to thofe, able to grant it to him. On this deftruQive Plan, and with a continual Demand for more Revenue, have the Colle&ions been made ever fince the Englifh have been in Pofteftion \ of the Duanny. Had the proper Meafure been pur- fued after the Event of the Famine, probably its Ef- fe6ls might by this Time have been felt in a much lefs co nilder able Degree, but too much Regard having been then and thereafter paid to the realizing as confiderablc a prefcnt Revenue as poffible, thofe Effefts have of courfe continued aggravating. “ When a very confiderable Portion, fuppofed evert a third of the whole Inhabitants, had perifhed, the re¬ maining two thirds were obliged to pay for the Lands now left without a Cultivator. “ I would alfo recommend the leaving the Lands, whenever it can poflibly be done with Security to Go¬ vernment, in the -Zemindars Hands, in Preference to indifferent Izardars, although the latter may bid more for the Farms.” Extract ( 2 7 ) Extra-El of a Letter from Mr. D acres, to the Go¬ vernor-General and Council, dated Feb. 10, 1775. “ TO grant aRemifiion in the Rents, is a Meaftire, ■wllich 1 have to recommend, to remedy the general Decline of the Revenue. To remedy thefe Evils, and to reftore the Country to a flourifning State, there is but one effe&ual Method : grant the Ryots a total Re- miflion of the Taxes, which have been accumulatinp- on their Payments for thefe laft fifteen or twenty Years pall; let a Settlement be then made with the Zemin¬ dars, fixing the Rent to perpetuity, and trail to a Sale of their Property, as a Security for their Payments.” Extrafl. of a Letterfrom Mr. George Vansittart, to the Governor-General and Council, dated January 20, 1775. “ I attribute the Colleflions falling fhort of the Settlement, to the Settlement having, in fome Places, been over-rated, and in almoll every Place fixed as high as could be afforded in a favourable Seafon, fo that every extraordinary Accident unavoidably occa- fioned Deduflions or Balances. This I regard as the general Caufe throughout the Bengal Province. I ap¬ prehend there is no immediate Remedy, no pofibility of realizing the Settlement , unlefs by reducing it to the aElual Value of the Lands." Ext raft ( *3 ) Extrafifrom Mr, Francis’s Minute, 1776. (e I think it apparent that under our Adminiflration, the Defire of Increafe, invariably and inflexibly pur-r fued, is the Ruin of the Country, and e’er long, will be found the worft Oeconomy. Secondly, that the Mode of levying the Rents has been defeftive, chiefly for Want of a fixed Jumma, or Quit Rent for each Zemindarry, which has rendered the Lands of no Va¬ lue from their precarious Tenure, and taken away the pnly Incitement to improve them. The aCtual Em¬ ployment of Farmers and Contractors, while Penfions are given to the Zemindars, has been a farther Caufe of Qppreflion to the Ryots, and of Courfe Depopula¬ tion, by increafing the Number of Perfons to be fup- ported by the Farm, and throwing the Profits, if any, into the Hands of Strangers, chiefly refident at the Capital, inftead of leaving them to circulate through the Zemindars to their Tenants. V The Country having been greatly impoverifhpd, and much lefs Land cultivated than heretofore. Taxes are of Courfe multiplied on what remains in a State of Tillage, which muff enhance the Price of all Articles produced, as well Neceffaries of Life, as raw Materials for Manufacture, There is no other Way of accoun¬ ting for a FaCt, which contradicts the common Prin¬ ciples by which the Price of Things, or the Propor¬ tion between Money and things it reprefents, is ufu- , ally determined. It is notorious, that Manufactures and all other Articles are much dearer now, than when the Country abounded in Specie. In the ordi¬ nary C 2 9 ) nary Courfe of Things, the Reverfe ought to be true. In Bengal, it is not true, becaufe the heavy Exa&ions of Government compel the Farmer to raife the Price of his Produce, and the Manufacturer of his Labour, and their Standard regulates the Expence of every Other Rank of Life. “ The Lands and their Rents being open to the Pro- pofals of every Adventurer, and all Improvements made in them eagerly hunted after, either lor the Pur- pofe of immediate Increafe, or to fupport fome Defici¬ ency ; it became the Intereft, and as I am well cffu- red , has been the Prattice of the Zemindars to depopu¬ late their Lands , and to leffen the Value of them to Go¬ vernment, fince every Improvement not only fubjeded them to a prefent increafed Demand , but alfo to have their Jumma or efablifhed Rent raijed , “ The Zemindars being thus made the Enemies of Government, have in general been removed from the Management of their Lands, but have retained an In¬ fluence over the Tenants, partly by being their Here¬ ditary Mailers, and partly from the Expectation which the latter entertain of falling again under their Autho¬ rity. This Influence they employ to embarrafs Go¬ vernment, by making private Collections for them- felves, raifing Complaints againll the Farmers, and putting their Ryots to flight during the Seafon of the Collections. “ The Lands being on the whole aflelTed at the utmoft of their Produce in the moll favourable Seafons., (tho* in fome Places particular Perfons may have been fa¬ voured ( 3 ° ) voured with beneficial Leafes ) and all the exiffiug Wealth drawn out of the Pockets of the People, it follows that Government muft depend for its Income on the precarious Events of Seafon, Sale of Harvefts, and good Management in the Farmers and Colle&ors. The Ryot having nothing, and never expe&ing to gain any Thing, cultivates the Soil from mere Necef fty, and no more of it than will fupply a bare Subfift- ence for him and his Family. “ I am allured that the Jummabundy, or Rent Ac¬ count of every Individual Ryot, is fo eonfufed by ac¬ cumulated Taxes on the Part of the Farmers, arid Abatements taken in the Auflul, or original Rent, by the Ryot, that perpetual Pretences are open to each Party, for the fitter to cheat, and the former to op- prefs. The Pottahs, or Leafes are fo varied and full of Confufion, that when Complaints are made, the ableft Muttafuddy of the Khalfa cannot tell ftriflly who is in the right. The Neceffity of keeping up the Revenue, generally obliges Government to fupport the Farmer. “ In providing a Relief to the Country, I do not fpeak of temporary Comiffion, left open to an arbi¬ trary Increafe of Demands or future Improvements. The Jumma, once fixed, muft be a Matter of public Record : It muft be permanent and unalterable, and the People muft, if pojjible , be convinced that it is fo. This Condition muft be fixed to the Lands themfelves, independant of any Confideration of who may be the immediate or future Proprietors. If there be any hid¬ den Wealth ftill exifting, it will then be brought forth " and { n ) and employed in improving the Eands, fcecgufe the Proprietor will be fu.re he is labouring for himfelf, . “ The Execution of a Plan, formed on thefe Prin¬ ciples, will now undoubtedly bp attended with Di®- eulties, but thefe, whatever they are, muft be forced and overcome. In iny Opinion, the alternative is lluia to the People firft, and then to the Government.” Extract of a Letter, from Thomas Law, Efq; CqU Udor of Bahar , to the Board of Revenue, dated the 4 th of March , 1788. I received Charge of Bahar when the Amnil w^as in Confinement, and almoft all the Zemindars who had rented from him were either under Reftraint, or' had abfeonded on Account of Balances. Their Ze- fnindarries were expofed for Sale if any one would purchafe, whilft thofe who relied upon Maliconnak, could not obtain any from the beggar’d Amnil. In this Situation there was nothing to take away from any One, but every Thing to beftow. “ I vifited the Purgunnah with Mounds broken, the impnfoned Amnil terrifying every petty Zemindar and Farmer with Profeeutions for Arrears, and the Ryots retired into alienated Lands, as reprefente.d ir? my Letter from hence, under Date the 31ft O&oben 17-87. Had I formed a Settlement with a Decreafe, al¬ though I might have juflly urged that the Aumil’s was ( 3 2 ) a nominal and not a realized one, that the average Rate per Bega, was particularly heavy from its former flourifhing State, which was now reduced, and requi¬ red much Expence to be reftored ; yet I fear that my Lenity, in that Cafe, to the Proprietors, would have been cenfured as a betraying of Government’s Reve¬ nues and the Precedent as encouraging Defalcation. “ Through much Exertion, I encouraged Men of Charafter and Property to take the rejefted Villages, and by thefe Means the Government obtained an Iri- creafe, and the Zemindars alfo a proportional one in Maliconnah, wherewith to liquidate their Debts and pieferve their Eftates.” ExtraSl of a Letter from Mr. Law, ColleElor of Bahar , to the Board of Revenue , dated July 12, 1788. “The Expence ofHicaraahs to receive petty'Sums, and their vexatious Extortions fo frequently repeated, deprefs the pooreft but moll induftrious Subje&s. “ Thefe, however, are not their only Sufferings: They are often deprived by Reftraint, of the valuable Seafon for Cultivation, often prevented from reaping, always obliged to fell their Grain difadvantageoufly, and hence, too often punifhed and ruined at the End of the Year for Failures, which a little Forbearance would have averted. Even thofe who prove fortunate enough to clear themfelves, are obliged to borrow Mo¬ ney C 33 ) ncy at Intereft, to purchafe the fame Grain at two Maunds per Rupee for fowing, which they fold for five Maunds.” Extract from Obfervations on the Farming Syjlem , by Thomas Law, Efq\ Colledor of Bakar, dated \th of Odober, 1788. “ No Man can build, dig Wells, plant Trees, &c. or improve a Village, left the Aumils fhould propor- tionably aftefs him ; if a Scarcity happen, Farmers ava- ricioufly aggravate it into a Famine, their Intereft be¬ ing in the Crop only. “ At the Expiration of the Period of his Leafe, the Farmer’s Intereft prompts him to make the moft to enrich himfelf, and render his Country lefs capable of an Increafe, he will have aggrandifed himfelf and kept every under Renter in Poverty. “ If a Farmer abfeonds, or is imprifoned, fhould he not have liquidated the Malikaneh, or Zemindars one Tenth, Government is bound in Juftice, to the nu¬ merous Landholders, to defray the Arrears from the Treafury, the former being only a Delegate. Thus in Addition to Balances, Sums muft be refunded, \ “ The Dewanny Adawlut is at prefent diftinft from the Nizamut, becaufe the find Adminift ration of Juf¬ tice would injure Government's Revenue , and fuch is the Complication of the latter Syftem, that a feparate Code is formed, and all the unceafing Exertions of a D feparate ( 34 ) feparate Board with the vigilant Superintendance of the Honourable Governor General in Council, are requifite to keep the Machine in Motion. “ The Farmers, by over taxing the moft valuable Ar¬ ticles, Cotton, Sugar Cane, Opium, &c. which pay in Coin fo much per Bega, have leffened their Culti- •vation, and the Ryots prefer planting Rice, which is deliverable in Kind, for if the Farmer demands more than his Proportion, the Ryot refufes to cut it down, and fteals enough at Night for his Subfiftence, leaving the Remainder to rot on the Ground. { “ Laflly, the Farming Syftem occafions further In- conveniencies, Anarchy, and Defolation to Millions of native Subjefts, and Precarioufnefs of PoflefTion to our Government. “ Within thefe five Years ofi Peace and 0 economy the Burthens of Government are but little alleviated, and the Country fcarce perceptibly improved. From whence are future Armaments to be fupplied, unlefs by the Richesof native Subjefts. Should a Drought happen, where are the Stores of Grain for their Sub- lillence. Neither will Sheds be raifed for Cattle, or Barns built to preferve Corn, whilft Poflefilon is pre¬ carious.” Ex trail ( 35 )' Extract of a Letter from Thomas Law, Efq; Col¬ lector of Bahar, dated November 26, 1788, to the Board of Revenue . “ I cannot refrain from communicating the pathetic Expreffions of the Defcendant of a great Family. “ Our Fathers, faid he, for adhering to the Com¬ pany’s Arms, obtained Penfions and Jaghiers, and they fondly imagined that they had benefited their Pofterity by introducing a mild Adminiftration in Lieu of Feudal Anarchy. They forefaw not that Offices- of State and Command of Troops would naturally be excluded from us by Conquerors, and that as them- felves died, the Penfions and Jaghires would be ftriffly ferutinized and fequeflred. Under adventuring Far¬ mers, we could not fubmit to Extortion and Infult, or expofe ourfelves to Caprice for temporary Tenures. Look, Sir, into our Houfes, our Widow Mothers re- duced to Penury, in vain call upon us, who have mortgaged ahnoft every Valuable in their Support; our Sifters pine in Celibacy for Want of Portions and Men of Property equal to their Rank. When we look forward, future Mifery adds Poignancy to pre- fent Want; and the Retrofpeft of paft Splendor, ag¬ gravates all; but we have now a Hope, upon the Mo- currery Plan, that fome may be favoured with Grants, and thofe who have Jewels or Plate remaining from the Wrecks of their Family may purchafe Villages, and at length, fettle, by Degrees, to become efficient; our Gra¬ titude increafmg to the Britifh Government, which at once Grants us Places of Tranquil 1 i ty and fecures us from Invafion, ( 3.6 ) Invafion, thus making the Superior Policy and Difci- piine which fubdued us, the Source of our Happinefs. The Look, the Manner of the Speaker, cannot he conveyed: Much therefore is loft, yet I truft even this faint Participation will be grateful to Senfibility and Reafon. 4 ' \ “ If my Mocurrery Settlement of the Pergunnahs Nurhut Samoy, Pelich, Behar, Malda, and Coofra, /hould be honoured with my Superiors Approval, though with the Referve of wanted Confirmation from England, yet Permiftion to publifh even that Encou¬ ragement, would operate to promote Improvement and embolden Purchafers of the Villages, where Im¬ prudence or Failure may caufe a Sale. Already has Confidence in the Syftem and in the Juftice of Admi- niftration, doubled in fome Places, I am informed, the Produce of Sugar Cane and Cotton ; thus Govern¬ ment will not only enfure their current Revenue, but enrich the Country by Returns for Exports.” Extratt of a Letter from William Augustus Brooke, Efq\ Colletlor of Shawabad, and Rotas to the Board of Revenue , dated April i. Tyrrz. fj (PCj “ Woeful Experience of the deftruftive Confe- quences of the Farming Syftem, excite in me the moft ardent Wifhes for its Abolition. The very Report .... already mifed in the Minds of the Zemindars all d:; Anxiety of Sufpenfe ; the marked Juftice, how- Adminiftration, makes hope pre- ■. view with the Eye of Anticipation the e\ f 37 ) the exhilerating Profpeft : They confider it as the grand Epoch of Liberty, of Security, of Property. They look forward with Exultation to that happy Day, when arbitrary Exaftion lhall be no more; when they can meet the returning Year without Fear of vex^ atio.us Invefligation, or over-rated Affeffmcnt; when Evafion and Deceit lhall be ufelefs and difgraceful; and univerfal Eafe, Profperity, and Freedom throw a Veil of Oblivion over the Sufferings of pall Uncer¬ tainty.” “ I conlider, that while Government’s Demand is fubjeft to continual Variation, no Vigilance and Ac¬ tivity, no Experience and Probity in the Colle6ior will be equal to a compleat Prevention of undue Af- feffment. “ Periodical Equalization is fair and equitable in Theory, but Experience proves it unattainable in Pra6lice; that the Attempt checks the Energy of Im¬ provement, fills every Mind with diltrullful Caution, and loofens the grand Link of permanent Interell, by which the Subjeft in all Ages has been moll effeftu- ally fecured in Attachment and Allegiance. The prefent Syllem of colliding the Revenue, in fome Cafes, renders a drift and rigid Adminiltra- tion ol Jullice in the Civil Courts abfolutely impolh- ble. The Natives know, feel, and lament the deplo¬ rable Neceffity. Mr. Law’s Plan appears to me not merely to limplily, but to remove the prefent Perplexities of Colleftion ; to be friendly to the llric- teljt ( 38 ) left Procefs of the Judicial Courts; to be a Structure erefted on the Bafis of Equity, to be overthrown only by the Subverfion of our Dominion. “ Allow me, Gentlemen, to apologize for this Tref- pafs on your Patience. My earned; Defire to fee fo beneficial a Meafure as a permanent Quit Rent carried into Execution, has induced me (though unfan&ioned by official Requifition), to trouble you with this public Expreffion of my Sentiments on Mr. Law’s benevo¬ lent Plan;....a Plan which with a few fubfidiary Emendations, will enfure the Relief of anxious Milli¬ ons, diffufe univerfal Satisfaflion through every Sub¬ ordination of Landholders, and extend the Fame of our Juftice to the remoteft Kingdom of the EafL” Extract of a Letter froyn William Augustus Brooke, Efq; Collector of Shawabacl, to the Board of Revenue, dated 30 th Sept. 1789. “ I cannot, Gentlemen, conclude this Letter with¬ out expreffing my Senfe of the great Juftice of Go¬ vernment, in permitting thofe Zemindars, who have obtained Malikana in Land, to annex it to their He¬ reditary Eftates. The vexatious Uncertainty, and fre¬ quently Injuftice, confequent to the late Syftem,have» in raoll Cafes, driven thefe People to apply for a tenth of their Eftates in Land. They thought it better to refign all Pretenfions to the Management of the Bulk oftheir Property, than to be fubjeff to the depredating Interference of the Aumils of Government, an Inter¬ ference, which has oftentimes annihilated their propri¬ etary ( 39 ) etary Rights, plunged them in inetricable Embarraff- ments, and rendered every Art and Evafion necefTary to counteraa over-rated Affeffment.” ■Lord Cornwallis, in a Letter to the Court of Directors, dated the of refrefenting the deplorable Condition of the Country, fays. “ Tiiat it is a mofl defirable Objeft to fecure to every Man in India, his Property, and Shield him from Oppreffion, that the Company in their Wilh to ac¬ complish fo juft and honourable an End, ihould have his moft cbrdial Co-operation ; but he thought in the reduced and deplorable State of the Country, he fhould find it an arduous Talk indeed to carry the Intention of the Company into EfFeft • That he was of Opinion the Government fhould begin by affording^ the an- tientNoble and Hereditary Zemindars and’principal Landholders in Bengal, the Means of nfing above: 1 overty , and living withfome Degree of Decency.'' Many of the Letters from which the preceding. Extiadls have been made, have already appeared in other Publications, chiefly however in one entitled. Original Minutes, by Philip Francis, .Efq;" who, by Arguments of great Force, has with much Ability fupported the Claims of the opprefTed Land¬ holder, to fome liable Settlement of their Ouit Rents, Thefe Extra&s, however, compofing Part of the Chain of Evidence here adduced, their Re-publication in this Connexion is unavoidable; and it is prefumed the Teftimony ( 4° ) Teftimony of fuch refpe&able Authorities will unde¬ ceive thofe who meafure the Profperity of the Bengal Provinces, the Happinefs of the Natives, and the Equity of paft Syftems of Colle&ion, by the Amount which has been received into the Company’s Coffers. We fee by it what has been the Fate of our Indian Subje&s_Lamentable indeed ! Can we then hefi- tate to fecure their Eafe and Comfort, by li¬ miting Demand, and fixing it, for-ever. We may regret the Inefficacy or Perverfion of paft Speculation, and be liberal in the Acknowledgment of paft Error ; but this is not fufficient: Poffibility of fimilar Evil in future muft be prevented by fpecific Arrangements : Thefe muft be guarded from caprici¬ ous Innovation, by conceded Principles of inviolable Right. Thus a Palladium of Security and Property would be ere&ed for the conquered Natives of India, which nothing but a public and infamous Violation of National Faith could injure or overthrow. Hitherto, an infatiable Cupidity to deteft every exifting Source of Revenue, has delivered over thefe extenfive and populous Provinces to unrelenting, uninterefted Ad¬ venturers, who have exerted every Art to defeat the profeffed Objeft of their Appointment, which was af- ferted to be an accurate Knowledge of the real Value of the Lands. Many, to procure Charge of extenfive Diftrifts, have bid more than the Lands could afford. The Confequence is obvious; the Ryot muft groan under the Iron Rod of Extortion. The ( 4i ) The remunerative Pittance of his Labour is wrefted from him, perhaps, with Ignominy and Stripes. The wary Principle of future Profit however leaves him the bare Sufficiency of a fcanty Subfiftence. Flight is precarious ; the Mennydons of the Renter environ with inceffant Vigilance the Villages of the fufpe&ed. Delufive Promifes are liberally made at the Com¬ mencement of the new Year ; Pottahs are granted even with a deliberate Defign of Infra&ion : His Hopes re^- vive with the condefcending Affurances he receives, and he cultivates once more in doubtful ExpeElation. But alas, he is doomed to a fimilar Revolution of Toil and Difappointment! Thus the private Emolu¬ ment of the Farmer, and the Realization of the over¬ rated Revenue are fecured by an atrocious Sacrifice of the laborious Peafant. Other Renters may have receL ved from Accident or erroneous' Information very eafy Contrafts. Have they, however, honeftly difclofed their aftual Colleftions to the Government ? Far from it: They have involved their Receipts in ffudied in¬ tricacy, and enjoyed their Profits m cautious Silence, till fome envious and fcrutinizing Obferver has oufled them in their turn by a Rack-rent Offer. The Nabob Alliverdy Khan made fome Innovations on the moderate Demands of the Court of Dhelly. Deftiny left to Coffim Aly to compleat the Ruin which preceding Viceroys had commenced. The Englifh Adminiflrations which fucceeded fhed no Ray of Ame¬ lioration over the gloomy Afpeff of Affairs. Difpof- feffion, Monopoly, and Mutability, mark with calami¬ tous Inefficacy each Modification of the Syftem. Per- F plexity ( 4 2 ) pTexity and Co'nfufion have increafed with each’ f-uc.- feeding Year, and hlafled all our fanguine Hopes of Valuation through the deftru&ive Intermediacy of Farmers/ So fenfible was Mr. Shore of the Truth of this Obfervation, that in his celebrated Minute, ad¬ duced by Sir John Macpherson, in the Year 178,5, in Reply to Mr. Stuart’s propofed Plan of col¬ liding the Revenues, he afferts the a&ual State of the Lands to be lefs known than ever, and that the Buh- nefs of the Revenue Department was fuch, that tho 5 the Committee did indeed get through it, they could not pretend to fay it was really executed. The uni¬ form Integrity, the Talents, and Knowledge of Mr. Shore, are indifputabie. His Opinion, confequently, carries with it the greateft Weight. \ When we recoiled the different Inftitutions which have fucceeded each other, when we further recall to Mind the Gentlemen nominated to thefe important Stations, Men of Ability and Experience, fupported by a liberal delegation of Authority, we cannot fup- prefs an involuntary Aftonilhment at the deplorable jnefficacy which has attended all their meafures. Supervisors, Provincial Councils, Aumeens, and Col¬ legers, unavailing!/ fucceedeach other through along Period of eighteen Years'. The unbiaffed Reader, will, I think, readily ac¬ knowledge that we have had Time and Opportunity' fufficient to obtain the Objefts propofed by thefe va¬ rious Eftablilbments. This Failure of all our Plans. I ( 43 ) •at'firft View, may appear rather myfterious and unac¬ countable ; it may however be confidently afcribed to the following Caufes: Fir ft Caufe is_‘Difpofleftion of the Hereditary Proprietors. ’ Second Caufe is-Annual AfFeffments, or Leafes on veryfhort Terms. Third Caufe is-Continual Breach of Engage¬ ments noth the Ryots, by the Farmers of Revenue. Fourth Caule is-An infatiable and infuperable Defire in the Farmers to make the molt of their fhort Leafes uncertain of renewal. Fifth Caufe is-The frequent Non-payment of the Malikana, by the Farmers excepting to great Zemindars whofe Rank and Situation made it ha¬ zardous to treat them with the fame Injuftice to which the fmaller Landholders, incapable of ftruggling for Redrefs againft Influence, Authority, apd Mifrepre- fentation, were obliged to fubmit. Sixth Caufe is-The Neceflity for the Safety of the Revenue of fupporting the Farmer with a high Hand very frequently in A&s ofpofitive Injuftice. Seventh Caufe is—--The Colleftion of innumerable Abwaub or Ceftes from the Ryots by the Farmers, over a;id above the legal Demands of Rent, which had been repeat- ( 44 ) repeatedly pronounced illicit and publicly prohibited by Government. Thefe are the radical DefeCts, to which I afcribe the Want of Succefs, which hasfo peculiarly attended all our Endeavours to benefit the Country and fimplify the Collections. * Limitation of Demand, and a Leafe in perpetuity, will gradually reflore the Country, as much as it is fuf- ceptible of Reftoration from Security and Certainty in landed Property. The decennial Settlement undoubtedly promifes to be of great Benefit, and has given great Satisfaction to the Landholders; but with all the Advantages which Candour can allow to be expeCted from it, it cer¬ tainly falls far flrort, in probable Advantage, of a per? petuity Leafe. I will venture confidently to predict, that Anxiety and Forebodings, as the prefent Leafe verges to its Clofe, will operate powerfully on the Minds of the Landholders. They will tremble at their Fate in the next Settlements. They will, in the Agitation of their Doubt, recolleCt that our Government formally pro¬ nounced their Right to the Malikana or tenth of the grofs Produce of their Rents ; but they will likewife recolleCt how ineffectually they were referred to the Farmers, and by them again to the Teekadars, or un¬ der Renters, for its Payment, No Affurances of a moderate Increafe will remove the gloomy lmpreffion pf renewed Scrutiny. Experience will add Vigour to ( 45 ') to their Apprehenfions, and Ingenuity will be tortu¬ red to devife Schemes of Concealment and Evafion. Lands which yielded five or fix Rupees per Bega will be cultivated with Articles of an inferior Quality^ which yield only two or three Rupees. Temporary Lofs will be chearfully fubmitted to, in the Hope of future Profit from a light Affeflment. During the Influence ol this general Anxiety, the Growth of Na¬ tional Wealth will receive a Shock, by a temporary CefTation from Improvement. Sufpence will freeze the aftive Principle of Induftry, and the Value of landed Property will proportionably diminifh, as few will wifh to purchafe towards the Termination of the jpovermental Leafe. As Inequalities of Improvement will probably ap¬ pear at the Expiration of the decennial Leafe, let me afk, What is to be done ? Is the pall unjult Praftice of countervailing the Negledl of one Man by the fuc- cefstul Induftry of another, to be renewed ? To obvi¬ ate the Neceflity of an odious Scrutiny into the adlual Value of the Lands, it is alledged, a moderate Percen- fage may be laid in a fixed Ratio on all Rents. But if one Man, from Want of improvable Land, pecuniary Inability, or other Caufes, have not yet been able to increafe his Rents, is he to be taxed equally with him, who has enjoyed all the Means of Improvement. This might, perhaps, be borne in a Country where the Land Tax bears a fmall Proportion to the aflual Rent; but when the Reader is informed, that in India, the enor-. mous Share ol Nine Tenths of the Produce (after De- duflion of the Ryot’s, or cultivating Tenant’s Share), is confidered as the indefeafible Right of the Govern¬ ment * ( ) I ;ment, and that the ten Years Settlement is prefume4 to be formed with as ftriff Adherence as poffible to thefe Degrees of Participation, he will immediately perceive how much a Zemindar might fuffer by an additional Affeffrnent without Increafe of Means. No¬ thing but a new Valuation of the Lands, and all the Evils confequent to fuch a Meafure, at Jack a Time, could furmount this Difficulty. When the ten Years Leafe was made, annual Settlements had prevailed for many preceding Years. But the new Leafe once for¬ med, the Collector has nothing to do with the Valua¬ tion of private Property : His Duty is to receive the Rsa 'enue, and give no Alarm by unneceffarily indica¬ ting a Difpofition to feminize Profits. He mull therefore be fuppofed to be not fo well prepared for .the lorming a fecond Settlement as he was for forming the fir ft. ./ Permanence of Property, and Limitation of De- Tnand, were the Settlement formed with other than the Hereditary Zemindars, would be attended with many Difficulties, and be marked by indelible Injuftice* Some are flrenuous Advocates for fetting whole Per- gunpahs with wealthy Renters, who from the Length and Security of their Leafes, might find it their Inte- reff to expend large Sums in their Improvement. Such a Meafure would be a Source of inexprefhble Difgufl and Lamentation to Multitudes of difpoffefTed Proprie¬ tors. It is urged, however, that as Government would guarantee their Malikana from the public Treafury, the Zemindars would not fuffer, as formerly, any Rifk of its Deprivation by the Villainy of Farmers, and that having a certain transferrable Property to fubfifl on which f 47 ) which they never had before, fo far from being difla- tisfied, they would feel the deepeft Gratitude for tl*e Beneficence of Government. The Motive afligned for this propofed Exclufion of the Proprietors is, that their Poverty prevents them from improving their Lands, whereas the Riches of an opulent Renter would enable, and his Intereft would incline him to extend Agricultural Speculations to the utmoft. By thefe Means it is conceived the real Wealth of the Country would rapidly iucreafc to our fubfequent Advantage, on Renewal of the Leafes, without any Violation of private Right* This Modification of the Farming Syftem is fpeci- ous, The following Obje&ions to it, however, ap¬ pear infurmountable. i Firft. .. .7 he great Injuftice of excluding from the aftual Pofleffion of their Eftates all the Landholders of a great Empire, on Account of the lamentable Cir- cumfiance of their Poverty, to which our Mifmanage- ment may have contributed, and which fhould rather excite our Pity and Afiiftance, than incur a deliberate A6boi National Violence. Secondly ... lie Proprietors, fo far from being contented with their guaranteed Malikana, would uni- verfally lament the Lofs of Influence and Refpeft, which would, in an eminent Degree, be attached to the untisjlurbcd Pofleffion of landed Property in In¬ dia. Thirdly Thirdly.--.Few, thoroughly qualified for the \&rf important Charge of farming a large Extent of Coun¬ try, would be found poffeffed of the Cafh requifite to effeftuate, in the Degree expeBed, the ObjeB propo- fed by this Mode of Settlement, namely, a general and fpeedy Improvement oi the whole Country. Fourthly..-.Thefe People being merely Renters, have no Property in the Lands. Government’s Secu¬ rity can never be fo good on perfonal, as on real Pio- perty. Farmers of whole Pergrinnahs would be more eafily corrupted by an intriguing or invading Enemy, than numerous, and perhaps, difcordant Proprietors of frnall Eftates, This extent of Country, under the Management of one Man, on a long Leafe, would give each Individual too great an Influence, which large Offers of Money, and of permanent Leafes might tempt them to exert to our Detriment. Their Farms too, being inalienable by Sale, would remain indivifi- ble, whereas Proprietors, who have overgrown Eftates, will, in the common Courfe of human Events, fell Portions, or the Whole, to fatisfy the DiBates or Vanity, or the Calls of Extravagance. When the great Barons in England were permitted to alienate their Lands by Henry VII, Transfer became common. Many of their enormous Eftates were diftributed for Sale amongft a Multitude of Proprietors, and ceafed to be a juft Caufe of Apprehenfion to fucceeding Princes. Many , ( 49 ) Many other Arguments might be advanced in Re¬ futation of the aflerted Advantages of farming whole Pergunnas on long Leafes with wealthy and capable Individuals. The few I have adduced will, I trull, evince the Ineligibility of the Plan. The Zemindars th'emfelves, then, are the proper Perfons to be accoun¬ table to Government for the Land Tax of the State, and their Property fhould be rendered valuable by inw mutable Conditions of Tribute and Protection. The Charge on the Zemindars of total Incapacity to manage their Ellates, is illiberal and unfounded. I will venture to affirm, that they are in general by no Means fo unqualified for the Trull as has been repre¬ sented. Some of tjie great Landholders are certainly fometimes Incapable of Bufinefs. This arifes from the Ignorance and Idlenefs in which they have been educated. But, in Truth, Experience is no jull Cri¬ terion ofDecifion on this Point. When Stability of Property, and Immutability of Demand, llimulate the dormant Principle of Interell into AClion, the Miferies of Uncertainty will vanilh, the Love of Gain will re¬ fume its Influence, and produce Prudence, Punctu¬ ality and Diligence. It is a Folly, dogmatically to draw Conclufions concerning their probable ConduCl, under the Advantages and Incentives of a perpetual Leafe, from their CarelelTnefs or Indifcretion under the Perplexities and Deprelfions of periodical Altera¬ tion. Why the Zemindars in the Khalfa Lands fhould be in general fuppofed incapable of managing their Ellates, I know not. It is notorious that the Pro- G prietors ( 5° ) praetors of .exempted, or Rent free Lands are attentive to their Concerns, and informed refpefting them. Their Eftates are generally in a more flourilhing and improved State than thofe held under Government. Spots where I have remarked Appearances of unufual Care and Labour in the Cultivation, I have generally found, on Inquiry, to belong to exempted Propri¬ etors. • When the Quit Rent of the State is irreverfibly foxed. Government is, morally fpeaking, for ever fe- cured in its Revenue. A real Value is inflantly at¬ tached to the Poffeffion of Land. The Sale of a pro¬ portionate Part of an Eftate is an eafy and fimple Me¬ thod of realizing a Balance of the Revenue. The Seller is punifhed lor Neglefol or Extravagance in a Manner uriobje&ionable, and the Purchafer is warned to avoid a fimilar Neceffity by the Punctuality of his Payments. The State can have no Intereii in prohx biting the Sale of Land as heretofore, Facility of Transfer augments its Value to the Proprietor, and, bv ncceflary Confequence, adds to the Secuiity of Government. .Individual Juftige may be difpenfed without Fear of a Deficience ol the Land Tax. Ef¬ tates will be fubjeft to Sale for the Liquidation of private Debts, and the Decrees of the Civil Courts be enforced without the Remonllrances ol corrupted Au mils. During the baleful Prevalence of the late Syftem, the Safety of the public Revenue not infre¬ quently fuperceded the Enforcement of private Right. Thd Courfe of Juilice was obUrufted, or aftually fuf- pended, and intimidating Pleas ol probable Defalca¬ tion, were a Pretext to avert the Coercions of the Civil ( 5 1 ) Civil Courts by Imprifonment or Sequedraiion. How lamentable and radically defe&ive muft that Sydem of Government be, where a deady, uniform, impartial Didribution of Juffice is detrimental to the Realization of the Public Revenue 1 That the Zemindars diould, in pad Times, praftife every Evafion which ftimulated Craft could invent, is not furprizing. The Farmer fummons his Attend¬ ance, and dignifies the Rent at which his Eftate is af- fefl'ed. The Zemindar reprefents the exorbitancy of * the Demand, and his inability to difcharge it. This Remonftranceis interpreted into contumacious Oppofi- tion. The Terrors of delegated Authority, and the Aflurances of interefted Condefcenfion, are alternately tried in irrefidible Co-operation. He is unable longer to withhold Compliance. He figns the Caboolyat, or obligatory Deed, falls in Balance at the End of the Year, and fells his Pafrimony to the Farmer in Liqui¬ dation of the Amount. This is no Exaggeration or Fiftion. It has been a common Cafe. Nay, I aflert as an irrefutable Faff, that more than one hundred Vil¬ lages have in this Manner been furtively purchafed by a fingle Farmer, under various fiftious Names. A third of the alledged Balances were mod likely illegal, for the Farmers have a Cudom of dedu&ing from the Sums paid, the Amount of their illicit Ex- aftions, and giving a Receipt for the Remainder, fo that Dete&ion is not eafy. To exemplify.. . .A Ze¬ mindar pays too Rupees his fird Kid. In vain he demands a Receipt for too Rupees. He can only pro¬ cure one for a lefs Amount, which is entered on the public ( 5 2 ) public Books.... .This, it will be faid, is a direft Rob-r bery._It is fo; but it was common ; and the Terror of the Farmer was fo great, that generally fpeaking, it was quietly fubmitted to; nay, it often happened that a Receipt was altogether refufed. Shall we then accufe the Landholder of Artifice and Criminality ? The Subfiftence of his Wife, his Children, his Do- meftics, depends, perhaps, on the fcanty Pittance he can referve from the Fangs of Extortion. Can we then wonder at his flruggling for an eafy AfTeffment, from a fupercilious and relentlefs Farmer, by every Refine¬ ment of Deception ? Surely not_We muff deplore # the Neceffity, and pity the Individual. What a different Scene the Lapfe of a few Years will probably present, in the enlivening Effefts of permanent Leafes! The Zemindars, affured by the rigid Adherence of Government to its Engagements, will enter the Durbar of the Collector with Confidence and Gratitude. The Colleftor, on his Part, unhar- raffed by gloomy Forebodings of poffible Defalcation, and by the Collufion of treacherons Renters, will hold the impartial Scale of Juftice with Dignity and Firm- nefs: He will regard the Millions committed to his Care, with the Eye of Benevolence, and compare thefe aufpicious Times with thofe fatal Periods, when a deftrufctive Syftem rendered the Realization of the Revenue frequently incompatible with the facred Claims of Equity. Can a Mind, not infenfible to the Delights of Be¬ neficence, fail to exult in the daily Exercife of an Of¬ fice which affords continual Opportunities of fupport- ing ( 53 ) ing the poor and friendlefs againfl the arbitrary En¬ croachments of Wealth, or Power, or Influence. Dreaded by the Oppreffor, bleffed by the oppreffed, the Collefilor will view with undifguifed Satisfaction, the increafing Profperity of his Province, and employ his Leifure in devifing Schemes of further promoting the Happinefs of the Inhabitants! Hoto often under the pall Syflem did the Superintendants, embarraffed by the Perplexities, Solicitudes, and Uncertainties of annual Settlements, find it impofhble to attend to the general Benefit of the Country by contriving Expe¬ dients, and encouraging Improvements. Juflice how¬ ever requires me to acknowledge, that many by intenfe Application, fupported by a Determination to dijlin- guijli themfelves in the Exercife of their important Offices, have benefited very confiderably the Provin¬ ces committed to their Charge, and eflablifhed among the Natives a lafling Reputation for Equity and Bene¬ volence. The perfonal Character and Efforts of the Individual have, in thefe Inftances, qualified the bale¬ ful Operation of a counterafiling Syflem. On a Principle of limiting our future Political Condufil in India to the Safety of our prefent Poffef- fions, What can be more rational than to attach the Landholders to our Interefls ? Is any Plan fo likely to effefil this Objeft as an Acknowledgment of their Rights, as Proprietors, and a Grant of permanent Quit Rents to render thofe Rights valuable ? A few Years without Infringement of the bellowed perpetuity Grant, would imprefs that firm unlhaken Convifilion of our unalterable Determination to maintain our En¬ gagements, that the Value of Land would gradually rife ( 54 ) rife in confequence of increafed Demand. I confefs I cannot help indulging my fell' in the pleafing Speculation that, in the Progrefs of Years, when a Knowledge of the Advantages of holding Lands under our Govern¬ ment is diffeminated throughout the various Nations of Indoftan, Numbers, who have any Property left, will rejoice to fecure it in our Provinces-. The dif- trafted and wretched State of many of the Countries to the Weft, for fome Years paft, feeins to afford fome Foundation for this gratifying Suppofition, It is well known that a Cuftom prevails in the Eaft of burying Money, in Order to conceal it from the Violence of defpotic Power, or to infure fome Refource againft the Penury which often accompanies ofhcial Degradation. How much more eligible a Mode of compaffing thefe Ends would prefent itfelf in the Stability, Security, and Profit, refulting from Eftates purchafed in the Britifh Territories! Tranquillity of Mind, Security of Property, and Certainty of perfonal Protection will, I am confident, fo radicate Attachment to our Government in the Minds of the Natives, as to form one of its ftrongeft Supports againft Rebellion, or collufive Machinati¬ ons with our Enemies, to effeCt our Expulfion. What Expectations from the Offers of an Invader could overbalance the Confidence infpired by Experi¬ ence under the Britifh Adminiftration. Thoufands and Tens of Thoufands of Proprietors and thriving Tenants would be appalled at the very Idea of a Revo¬ lution, which fhould rifk their prefent pcffejfed Ad¬ vantages, ( 55 ) vantages, and throw them on the precarious Genera¬ lity or uncertain Promifes of a defpotic Sultan. It has been afferted that a Permanent Leafe would have a Tendency to facilitate the Subverfion or Dimi¬ nution of our Empire in India, by in veiling the Ze¬ mindars with too much Confequence, and enabling them progreflively to become Rich. I have already- had Occafion to Remark in Anfwer to this fallacious Idea, that the great Zemindarries will, in all probabi¬ lity, be gradually fplit into a Multitude of F raft ions by Sales, Bequefls, or Donations. The Reftriftions on the Sale of Land under the late Syftem, were cal¬ culated to promote the very Evil apprehended under a Permanent Leafe. My own Anticipations on this Subjeft, derive confiderable Probability from the re¬ corded Sentiments of %n old experienced Coileftor, William Augustus Brooke, Efq; Refident at Burdwan, whofe Ability, and praftical Knowledge in the Revenue, render him a valuable Servant to the Company. ExtraEl of a Letter from Mr, Brooke, to the Beard of Revenue, dated zolh of September, 1790. 44 Senfible of the Importance of the Meafure to the Intereft of my Employers, the general Prosperity of the Country, and the Happinefs of numerous Indivi¬ duals, I have attended to the Formation of the De¬ cennial Settlement, with an Anxiety 1 never before experienced, in making an Afleflment, and with an Alfiduity, which this Anxiety has ftimufated to the rainutejll Inquiries for Information. It is a Satisfac¬ tion X ( 56 ) tion to me, to be able confidently' to affert, that I have not over-rated any Man’s Eftate throughout my whole DiftriCt. When Government’s avowed Right to fo great a Proportion as nine-tenths of the Rent, or, in * other Words, nine-tenths of the nett Receipts, after deducing the Cultivator’s Share, be confidered, it will forcibly flrike, that Miftak^, here and there, in the AfTeffment, can only be avoided by extreme Cau¬ tion and Scrutiny... .But, notwithflanding the Equity of my Settlement, Sales will molt likely be not infre¬ quent, in Order to liquidate the Company’s Balances. They will however be occafioned by the common Contingencies of Human Life. Some will be care- lefs and manage ill, and fome will be prodigal and idly diflipate. Some will difcharge private Debt inflead of the Public Revenue, and fome will lavifh immenfe Sums in the Marriage of a Child, or the Celebration of a religious Feffival.” Under a permanent Leafe, Charges of Embank¬ ments, and Dedu&ions for afferted Loffesby Drought, or Inundations, will no more Occafion a De- ficience in the Public Revenue. The Vigilance and Preventive Caution of the Landholder, will counteract, or extenuate, as much as pofhble, the Ef¬ fects of thefe Calamities, and of other Accidents to which Land is liable. Wells will be dug where ne- ceffary, and Mounds be repaired, in the moft durable Manner, on the firft Appearance of Decay. The Bankers will lend with Confidence, the neceffary Sums, and Facility of Recovery, by Legal Procefs and Sale of Afiets will reduce the Rate of Intereft. The Zemindars and Ryots have heretofore been obli¬ ge ( 57 ) ged to pay an Intereft from twenty-four to thirty-fix per Cent, for Money borrowed to pay up their Kilts or Inftalments ol Revenue: for the Farmers generally thought themfelves infecure of Payment of any large Sums after the Crops were carried away. All the heavy Kills, therefore, were exafted while the Crops Were Handing, or before they could be fold. The Bankers knowing that Money mull be railed, not only * exa£led the above enormous Intereft, but oftentimes contrafted for the Crop at a Price very favourable to themfelves, and not being in immediate Want of Cafh, could afford to keep the Grain in Store till an Opportunity might offer of difpofmg of it to Advan¬ tage. It appears by this Statement of incontroverti¬ ble Fa£t, that the Zemindars and Ryots were doubly Victims to the Renters premature Exaftion : Firft, in being obliged to pay fo great an Intereft for Money borrowed ; and, fecondly, in being compelled to fell their Crops at a Lofs, to raife any Money at all . When the Revenue is permanently fixed, the Kills of the Ryots may be fafely reduced to Eight, and the Kills of the Zemindars to Six. I doubt whether it may not be fome Years before the Kills of the Ryots can, with Safety , be reduced to Six, becaufe, if the Ryot fail, he has not, like the Zemindar, a Property to make good Payment. The latter, in fuch Cafe, could only attach perfonal Pro¬ perty, Implements of Agriculture, and Cattle for Tillage, which might often be very inadequate to the Amount. liowever, if the Kilts of the Zemindars fhould be fixed at Six, any Ryot, who could give'Se¬ curity of a creditable Banker, or other refponfible H Perfon. / { *8 ) Perfon, fhould be entitled to pay in Six Kills alfo.. 1 rely on the Candour of thofc who have had pra&ical Experience, in the Collection of Indian Revenue, to juftify me for this apparent Partiality to the Conveni¬ ence of the Zemindar. If the Rvot idly fpend, and do not pay to the Ze¬ mindar, how is the Zemindar to pay to Government with Punctuality .? Whatever Rates of Affeflment may be fettled between the Zemindar and Ryot, a regular Pot-tap fhb.uld be executed, and a Copy lodged in the Pergunnah Cut cherry for Cafes of neceffary Reference. The Zemindars when aCting as mere annual Renters, 1 do not like to give Pottas, and, having , given them, often revoke and annul them. Under the prefent Svftem, In dances of this Nature will not, I think, often occur. The Poflibility, however, of fuch Op- predion fhould be wholly prevented. I do not mean to affert, as fome have thought pro¬ per to do, the Superiority of a defpotic- Mogul So¬ vereignty, dependant for any good on the hazardous Contingency of individual CharaCler, over a regulated Britifh Admini fixation. I believe however till later Periods the Mogul Government was mild and mode¬ rate in its Demand, for the Credit and Opulence which the Zemindars formerly enjoyed are notorious. If it be faid that Moorfhud Ivooly Khan, and Codim Aly Khan plundered the Country, and difpodefied the Zemindars, I reply, they did wrong, and we diould do wrong to lollcw their Example. Afk the Senti¬ ments of any intelligent Native of Bengal concerning thefe ( 59 ) tnefe Princes? He will pronounce their Ad min 1 ! ft rati on a Syftem of Violence and Rapacity, unknown in the happier Reigns of Akbar and Aurugzebe. We fhould always bear in Mind our Situation as Briiifh Conque- . rors, feparated from our Acquifitions by half the Cir¬ cuit oi the Globe, and confider what Syftem Wifdom points out as beft to eftablifh, on a folid Bafts, the Felicity of our Subjefts, the Stability of our Power, and the Dignity of our national Charafter. On thefe Principles of Juftice, Benevolence, and Policy, we may grant, adopt, rejeft, confirm, or modify, without flavifhly embarrafting ourfelves by antecedent Mogul P raft ice, or Syftem, as it is generally termed, !r, Wav of 1 Eminence.. In Cafes where this Praftice does not interfere with Equity, and the general Good of the Country, it fhould be continued ; but in Cafes where Irijuftice to the Subjeft, or where Privileges of particular Defcripfions of Perfons, highly injurious to the general Interefts of the Community, are authorifed, it fhould be abandon¬ ed without Scruple, and a liberal Compenfation made to the privileged Claimants. If it be found that we have been hard Mafters, is it a Vindication to fav that fome of the Mogul Nabobs have been more fo J If Reformation, Mildnefs, and Equity, have been- experienced by the Indians, under our Government, in the Degree alledged by fome few, How happens it that the Records under Lord Cornwallis's Admi- niftration are loaded with Evidence of the Confufion, Injuftice, and dreadful E (lefts of paft Syftenis of Col- leftion ? How happens it that his Lordfhip cor.fiders the ( So ) ' % the Adoption of Mr. Law’s Perpetuity Village Al¬ lotment, and the Abolition of the Saier, or internal Duties, as neceffary Meafures to recover the Country from the wretched Condition to which it has been re-, duced. Salutary Regulations, it may be faid, have at different Periods been framed for the Prevention of Abufe. Have they, however, been enforced on the Farmers Revenue ? DeLolme fpeaking of the ALra of Magna Charta, fays, “ From that Moment the Jsngliffi would have been a free People, were there not an immenfe Diftance between the making of Laws and the obferving of them,” This Remark applies to many ineffectual Prohibitions of illicit Abwaub or extra Ceffes, and of ruinous harraffing Chokies for collecting internal Duties in the Bengal Provinces.* Thefe internal Duties were multifarious and vexati¬ ous. They obftruCted Commerce, harraffed the Dealers, and perplexed the Collectors, without pro¬ ducing proportionate Benefit to Government. Their Simplification would have been very difficult and te-< dious if poffible. Their late total Abolition by Lord Cornwallis, may therefore be regarded as a Mea- fure pregnant with probable beneficial Confequence, by facilitating the Transfer and Circulation of every Article of internal Trade. * The Court of DireQors, in the 65th Paragraph of their Letter to Bengal, dated the 10th of April, 1771, ordered the Abolition of the Rahdarry Duties and Saier Chelunta. Deduftions were granted in Confequence. In 1786, 170 Chokies exifted in the Diftrift of Nuddea alone. Farther Deduflions were given. Yet it is certain that prohibited Chokies were kill found to exift in 1789. The ( 6i ) The State can now impofe Excife Taxes, which deliberative Wifdom may adapt, to the Articles on which they are levied in a fuitable Manner, fo that inftead of checking, they may be found to flimulate Induftry. The Riches of a State confift in the aggre¬ gate Riches of Individuals. When they get rich, does not Government become indire&ly fo too ? The Land Rents mull remain inviolate; but may not mo¬ derate, judicious Duties on various confumabie Com¬ modities be impofed as Wealth increafes ? Certainly, Yes.And the Government, by thefe Means, may equitably participate, when public Neceffity requires it, in the progreflive Opulence of the Nation. They who refleft on the wonderful Fertility of Bengal, the Variety of its Produftion, the Number of its naviga¬ ble Rivers, and the Induftry of its Inhabitants, can fcarcely preferve any Moderation in their Speculati¬ ons of, its probable flourifhing Condition at fome future Period, even in Spite of annual Drains of remitted Revenue, if the Revival of Commerce jhould co-operate with certainty in landed Property to encourage Agri¬ culture, by affording increafing Demand for furplus Produce. Much has been fa-id regarding the Propriety of de¬ laying the Meafure of permanent Quit Rents, till a more thorough Knowledge of the Affets fliould be obtained. * I beg Leave to obferve on this Queftion, that a Colleftor qualified for his Station, and really defirous ol Succefs could not fail of acquiring in three Years of Scrutiny ( 6a ) Scrutiny and Companion, a fufficient Knowledge of the Portion of Revenue which ought to be allotted on each Eltate in his Province. In Anticipation ol any peculiar infuperable Difficulties alledged by a Collec¬ tor, preventive of fuitable Completion of the Allot¬ ment at the Time fixed, the Governor-General in Council, providently direfted the Settlement of Dif- trifts, where fuch Difficulties might arife, to be made for one Year only. There may, undoubtedly, be In¬ equalities and Errors in the Alfeffment of fome Places, but I can divine no Reafon why there ffiould be more now than at any future Period, or why, the prefent Ihould not be as capable as any future Colle&ors, of obtaining the Information required. The Bengal Go¬ vernment gave long previous Notice that a ten Years Settlement was to take Place, and enjoined the Col- ieftors to negleft no Precautions to procure by every Method, ffiort of aftual Meafurement, the belt poffi- ble Information necelfary. The Year in which the Settlement was aftually formed, the Landholders were publicly told, that Application would be made to the Supreme Authority in England, to obtain its Perma¬ nence. The Importance ol the Meafure was therefore thoroughly underltood by all the Colleftors, and mult, I ffiould imagine, rouze the molt torpid Faculties to Exertion. It maybe faid, that there are fome Colleftors who dilapprove of perpetual Leafes. I alfent to the Fa6t; _But I have too high an Opinion of the Charac¬ ters of thefe Gentlemen, to fuppofe for a Moment, that they would in any Degree obltruft or retard the Execution of the Meafure when finally refolved on. They ( 63 ) They would deliver their Sentiments with Freedom, and Hate their Reafons for confidering the propofed Plan to be defefilive, and in fo doing, they would com- mendably difcharge their Duty to their Employers. But they would never abufe their Authority, by coun¬ sel aiding the Commands of Government, merely be- caufe fuch Commands happened not to accord with their Notions of Expedience. To conclude, let me alk, Is Tranquillity to be dif- turbed? Is Confidence to be fliaken ? Is Evafion to be provoked P Is Improvement to be fufpended ? Surely the Inconveniences of fome Errors in AlfefF- ment are not comparable to the probable Evils of rei¬ terated Scrutiny and Valuation, the Refult of which may be as far as ever from that nice Exaftnefs of Al¬ lotment which fome imagine to be fo highly requifite. I cannot bid adieu to the Reader without declaring that wholly unknown as I am to any of the Members ol the Board oi Controul, or to any of the Direflors of the Ealt India Company, my unfeigned Defire to fee oui Afiatic Subjefts as happy and profperous, as the Nature of our Relation to them will permit, has alone given Birth to this Publication. No Method appeared more likely to be impreffive, than to con¬ trail the Evils and Failure of pall Syllems, with the probable Benefits and Succefs of that propofed for Adoption; and I can with lincerity affirm, that I ffiall confider my time to have been moll ufefully employ d if any thing I have here advanced fhould tend in the fmallell Degree to excite, confirm, jullify or ( 64 ) * ~ * juftify any Intentions propitious to the Land-Holders ia India. Sovereigns of an immenfe Dominion in the Eaft, nothing feems wanting to enfure the Duration of our Power, but. an invariable Syftem of Moderation, Juftice, and public Faith. Millions ol induftrious SubjeCts implore Property and Protection, as the foie Return for Tribute and Taxation : let then future Benefits drown in eternal Oblivion the Recollection of palt Misfortunes, and let the Magnanimity of the Britilh Character be difplayed for the Admiration of Afia. *v' I SUPPLEMENT. S OME well meaning Perfons, extremely Defirous of every Meafure, which promifes to ameliorate the Condition of the Natives living under our Govern¬ ment in India, may not be completely fatisfied that the great Mafs of Ryots, or (generally) cultivating Tenants, will reap fufficient Advantage, from the re¬ cently adopted Plan of perpetuity Village Allotment. I am very folicitous to eradicate any Doubts of this Nature, and therefore beg Leave to fubmit to their Confideration the following Remarks and contrafted Defcription of the paft and future expeCted Situation of Ryots, In a few Particulars, I may indeed be ac- cufed of a Repetition of what I have already urged on that Subject; but the Reader will more readily per¬ ceive by this concife, compaCt Form of Counterview, the little Foundation there is for the above-men¬ tioned erroneous Notion. The Simplification of Complexity, and the future Certainty of the Revenues are undoubtedly Defiderata of great Magnitude and Attraction, but I have no re- luCtance in declaring, that if Protection of Ryots, and Promotion of their Profperity were not to be expeCied in an eminent Degree from Mr. Law s Plan, it never could, by any plaufibility, allure me into an Appro¬ bation of it. I Under J ( 66 ) Under the old Syjlem. 1. The Ryots found the greateft Difficulty in quit¬ ting Spots where they were opprefs’d to cultivate Spots where they were u not op¬ prefs’d. 2. Infra£lion of Leafes by the Farmers was com¬ mon, when they faw the Crops were better than had been expe&ed. 3. If a Farmer was pu- nifficd to redrefs a Ryot, Pleas of diminiffied Credit, of Inability to colleft, and of confequent Defalcation unnerved the Arm of Juf- tice. Under the new Syjlem t 1. They may quit on the Inftant of bad ufage. 2 The Farmers are no more. No Demand by the hereditary Proprietor on the Ryot not warranted by his Leafe will be allowed. 3. If a Zemindar, or his contra&ing Agent, the Teekadar, be proved guil¬ ty of Oppreffion, the Col- leftor orders Puniffiment by a proportionate Fine, and Villages will be fold to liquidate the Amount if not paid at the Time ap¬ pointed. The Land Tax being fixed on each Vil¬ lage, Purchafers will a- bound, and the Revenue of Government cannot fuffer by a Change of Names. 4- Extra (, 6 ; 4* Extra CefTes were almoftuniverfallyleviedby the Farmers who were un¬ certain of the Renewal of their Leafes, and there¬ fore made the moft of their Time. The Zemindars, when the Farmers thought pro¬ per to put them in Poffef- fion, were generally taxed too high. Repartition of this illicit Excefs on the Ryots was their only Re- fource. ) 4. If any illicit Demand be exatfed, the Zemindar has no Excufe. Being in¬ dulged in fo fignal a Man¬ ner himfelf, the flighted Oppreihon on his Part, merits very great Severity of Punifhment. I Ihould even propofe to oblige the Delinquent to grant a Leafe to the aggrieved Ryot for a Period not lefs than three Years, on Terms very favourable to the latter, to be adjufted by the Colle£lor. Thus Redrefs would ftimulate Induftry in one Party, and excite Caution in the. o~ ther. ,5. The Zemindars have now a fixed equitable A- mount to pay ; fo circum- Jlanced, why fhould they be more oppreflive than the Proprietors of Rent- free Lands, whofe Ryots feldom complain. I have known Hundreds of Rent free Ryots, all perfectly content with a Bilmunau- ftja Divijion , or half Share of \ ( 68 ) of the Crop. In the Time of Aurungzebe, when the Zemindars were rich and powerful, there is no Rea- fon to believe they were oppreffive to their Te¬ nants, who, it is faid, re¬ garded them as their natu¬ ral Lords and Prote6tors. Why they fhould be worle under the Reflraints of regular Courts of Juftice, enjoying fix’d Quit Rents, and The utmoft perfonal Security, under an En- glifh Adminiftration, it is difficult to conceive. 6. Prefcription was com¬ monly of little Force, to proteft a Ryot again ft an extorting Farmer. 7, The beft intentioned Colleftor, I will be bold enough to fay, had not Time, under the Preffure of annual Formations of Settlement, the Charge of the Civil Court of Juf¬ tice, and the Duties of 6. Ryot-Families will be allowed Prefcription on a Sort of Copyhold Te_ nure : What can be more juft? ,7. Relieved from the anxious Duty of making Settlements, he can, with¬ out precipitation or Em- barraffment, make the ne- ceffary Investigations into alledged Grievances, and will become the Guardian Magif- ( 69 ) Magiflrate to afford that Degree of Attention which Juflice required, to the daily and frequently intri¬ cate Complaints of Ryots. 8 . Creditable Teeka- dars, or under Renters ol Portions of Country from a great Farmer, were fre¬ quently induced by falfe Promifes of fubfequent Remiffion, to enter into Engagements for more than they could afford, in Order to deceive and de- &oy others of lefs Note, to accede to fuch impofed, exorbitant Terms. Ex¬ periencing nothing but Perfidy from the Farmers they endeavoured to in¬ demnify themfelves by Extortion from the Ryot. of the Induftrious, and the Terror of the Oppreffive. 8 . The Zemindar know¬ ing that Excufes for non Payment will not be heard by Government, and that his Eflate depends upon his Punctuality, will be urged by Self-interefl, one of the ftrongeft and moll uniform Motives of human ACfion, to farm his Lands on eafy Terms to his Tee- kadars. The Courts of Juflice will now be able to proteCl the Ryots who pay to the contracting Agents, juft as much as if they paid to the Proprietor himfelf. Incapacitation to hold any Leafe for ten Years in that ColleCtorfhip, will effectually deter Teeka- dars from MifconduCt. When a Fine is impo¬ fed on a Teekadar, the Principal I g. The Ryot was never certain under a Farmer, what he Ihould actually, be allowed to enjoy of the Produce of his Lands. Principal ■ being refponii- ble, mull pay it, and re* cover it in his Turn from the Teekadar, unlels the latter can prove he afted by Order. This will excite great Caution in the Choice of contrafting A- gents of Colleftion. The Owners of finall Eftates will, 1 believe, be found with little Excepti¬ on to colle£l immediately from their Ryots. One Province alone in Bengal, it is faid, contains 20,000 fmall Landholders called Talookdars. g. It has been aflerted, that, in the new Plan, no determinate Rent is fettled to preferve the Ryot from exorbitant Taxation, tho’ we have taken all poflible Care of his Landlord, the Zemindar; the Ryot how¬ ever is fecure. The Ze¬ mindar and he know the Value of the Begas oc¬ cupied, and execute a Leaf* ( 7 * ) Leafe founded on that Knowledge. If the Ryot difapproves the Terms of* fered, he pays agreeably to cuftomary Proportion, a Share of the Crop. The Rates per Bega for many Articles vary, as they muff in every Country, in different Places. Cot¬ ton Land, for Example, may pay more in one Per- gunna than another, from Difference of Soil, alfed- ing the Quality, or from Vicinity to a large trading Town. If the ufual Pro¬ portions of the Crop, or particular known Pergun- na Rates, are rigidly adhe¬ red to, the Ryots are con¬ tent. Witnefs the few Complaints from Ryots in exempted Lands, The Misfortune under the late Syftem was, that thefe Proportions and Rates were continually infringed by the Rapacity of tempo¬ rary Adventurers. xo. The (7 2 ) io. The Kifts or In- 10. Mr. Law benevo- ftalments were, payable at lently propofed to reduce Periods very unfavourable, them to bx ; fuppofe to to the Ryot. eight. The Colkaor will arrange them fo as to pre¬ vent, as much as poffible, the Neceffity of premature Venditure of Grain. The finking off four Kilts, which may now be fafely done, is an Amendment of the greateft Benefit to the Ryots, It appears from the above Statement, that the Ry¬ ots could never expea, under the paft Sytlem, the Ad¬ vantages which will naturally follow from, or which may be fafely extended to them under the prefent y - tem There is no Reafon, therefore, to fuppofe they will be prejudiced by the Beftowal of fixed Qui Rents to the Zemindars ; on the contrary, that nothing Lt n infamous and wholly improbable Dereha.on of Duty in the Difiribution of juflice, can prevent their becoming as flourifhing and happy, as their Sta- Ln in Life will permit.X may venture even to fay, “ fecure, tranquil, and comfortable, according to Notions and Habits, as a Tenant in England. What more can be wilhed ? London, O&ober 15 , »79 a * FINIS- -- ■ - .. GLOSSARY. A. Aimadar_PofTeffor of Hereditary Land, called Ai- raa, for which no Revenue is paid to Govern¬ ment. . i • * Aumil... -A Native Superintendant of a Diftrift, who colle&s the Revenue. A Farmer of the Re- \ venues of a Diltrift is alfo frequently called Aumil. • x Aumeen-An Inveftigator, Supervifor, Regulator, Arbitrator. Bega-Mr. Holwell fays the Bengal Bega is 1261 Feet in Length, which multiplied into itfell, gives 16002 fquare Feet. An Acre contains 42560 fquare Feet. Therefore a Bega is to an Acre, as 367 to 1000, or as 11 to 30 the neareft. The Bega of Bahar is larger than the Ben- , gal Bega. A Bega meafured in one of the Diltrifts of that Province produced in Length 166 Feet 8 Inches. Bund ' Bund... .A Bank or Dam, to prevent the Influx or Efflux of Waters. c. Caboolyat._An Engagement. The Counter-part of a Pottah or Leafe. D. Dewaun. -».Native Colleftor General of a Province, and Judge in Civil Matters. Dewanny.. - .Office of a Dewaun. Durbar_The Court of a Prince, or great Man. H. Huftoobood_Lit: “Is and was.” Means prefent aftual State of the Rents compared with for, mer Years. Hircarrah_Meffenger". Perfon employed to exe¬ cute a Summons. . » I. and J. Izardar, properly Ijarahdar... - A Perfon who farms a Diftri£t or Eftate. I Jagueerdar_Poffeflbr of an Eftate generally only for Life, the Imperial Revenues of which are af- ftgned to the Grantee. Jumma • ( iii ) Jumma-Amount Afleffment. Jummabundy,.. .Rental. K. Kill-Amount Revenue to be paid at a certain fix- ed Time, * Kiftbundy... .Account of the monthly lnflalments of Revenue. Khalfa... .Exchequer. M. Malik ana... .An AllowanGe made to Zemindars when excluded irom the Management of their Eftates, being Ten per Cent on the Jumma. Mofliaira.—An Allowance alfo made to excluded Zemindars. Malguzarry... .The public Revenue : alfo the pay- ment of it. Muttafuddy-An Accountant. Officer of Go¬ vernment. Maha Raja-The Paramount Raja, or Prince. Maund-A Weight from 72 to 8olb. Mokerrery-Fixed. A certain immutable Tenure. N. Naib N. Naib Subahdar- A£Ung Viceroy,' Deputy of tfe Nabob. Nuzzerauti Fees,... Are paid to the Perfons who view and eflnnate the Value oi tne Ciops „ N. B. The Expencer of appraifing are fix’d at 5 Parts in 40, which dedufcled leave 17 l s the equal Share of Government and the Ryot. But Government undertaking all ap¬ praifing Expences on Conditions of having the 5 parts added to it’s Share of 17 * actually collefts 22 i Therefore, nothing further , ought to be paid by the Ryots. The Au- meens however always make them pay Rufoom or Fees, which is a cruel Haidfhip. U. Pcrgunna. —Largeft Subdivifion of a Sircar or County. Major Rennel, to whom the Public is fo much i ndebted for his valuable Labours confiders it to anfwer in fome Degree to our Hundred. Pergunnas however are generally larger; fome of them contain 1700 Villages. Pottah... - Leafe.. S. Shroff_Changer. Banker. T. Teekadar.An Under Renter. U. Ultumgadar.—PoffefTor of an Ultumga or Eftate, the Financial Regalities and Revenues ot which are hereditarily afligned over to the Grantee.