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DisBussed. Instalment of the price of Import Warehouse Premises applicable to the portion already taken possession of, the whole to be completed within two years, but the society having the power, at any intervening date on giving 3 months' notice, of taking up the remainder, or any part there

of paying for the same ........... 76,500 0 0 Building of the Warehouse, including IRs. 57,495 remitted to England for Iron Work,......... . . . . . . . . . . . 63,730 12 2 Building of Offices, ............... 33,312 6 0 Establishment,................... . 4,809 15 7 Rent of Godowns temporarily hired for Bonding, . . . . . . . . . . . . . . . . . . . . . . 2,149 0 0 Charges general,................... 5,693 5 7 Company's Paper, . . . . . . . . . . . . . . . 21,286 10 8 Cash balance in Union Bank, ....... 1,194 11 0 Co.'s Rs 2,08,676 lo 4

In reference to the plain projected for the first range of warehouses, it was necessary to commission iron beams and pillars from England, towards the purchase of which, bills for £6,228, secured on consignments of produce, have already been remitted. At the time when the first indent was framed, it was supposed that the whole iron work would cost on board ship in England £14 per ton, or £14,000 on a computation of 1,000 tons; but as the price of iron has fallen since then, the cost should amount to less than that sum. The execution of the order was entrusted to Messrs, D. Ainslie, G. C. Arbuthnot and T. Speir, shareholders, whose gratuitous services are reckoned on as being cheerfully afforded. We are now daily looking for accounts from those gentlémen.

Some time unavoidably passed away, before the part of the premises which we required could be vacated, and possession obtained ; and afterwards, breaking down the houses, and removing the rubbish, consumed a considerable interval ; nor, finally, could the excavation for the foundation be completed before the end of October.

Apprehending that much time may yet elapse before the iron work can be received ; and as it is not unlikely that some further iron apparatus will have to be provided, to ensure the stability of the pillars, and to support the floors; and as the exigencies of the Bonding #. imperiously demand that no time be lost in preparing sufficient and suitable accommodation for its reception, we have thought it expedient to have a plain specification and estimate made out, for the construction of the first range, with brick pillars and saul beams, leaving the iron works, with such additions as, in the judgment of a scientific person, may be proper for its completion, to be used for a second range, which we feel persuaded the progress of the bonding system will ere long call upon you to erect.

This plan is now snbmitted for your consideration and decision.

The amount of the estimate, Rs. 3,20,000, is unquestionably high ; but we conceive that it is susceptible of considerable retrenchment. The cost of the masonry is stated to be Rs 1,32,000 ; and the wood work amounts to Rs 1,88,000. You are already aware that much of the ground, being of comparatively recent formation, the base of the walls will require to be of unusual breadth ; and it being of the greatest importance, for the preservation of the merchandize which may be stored there, that

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the ground floor be rendered dry, it will have to be wers raised, involving much expense; but in the estimate for the wood work, we perceive room for great reduction. Parties have tendered for the delivery here of teak planks from Moulmein, of the prescribed lengths, breadths, and thickness, required for the flooring, at the rate of 1-12; indeed one party tendered at 1-8 per cubic foot; and such plank, for the purposes to which they are destined, should need but little additional workmanship, assuredly not the costly labor implied in this estimate, which charges 1-8 per square foot of 3 inches planks. In the single item of teak planks for floors, extending to Rs. 1,34,000,a saving of Rs. 50,000 appears to quite practicable ; and it is not unreasonable to assume that some considerable, though it may not be a proportional reduction, may be effected in the provision of saul wood, amounting in the estimate to Rs.30,417 for beams.

We will now direct your attention, in a summary way, to the actual position of the bonding operations.

Government, averse to grant private licenses, having prepared some of the godowns of the export warehouse, gave the Society the option of hiring them, intimating that, if declined, they were to be conducted, for storing goods, seeking the privilege of the bond, under the Board of Customs. Anxious to support the views of Government, and judging it expedient that no other should have the initiation of the system, we did not besitate to hire the godowns, though, from their being detached, insulated as it were in another establishment, and from the indifferent character of their accommodation, we were not sanguine as to the result being productive. The experiment has now been in so far tested on an unfavourable field, and here is its issue. As was to have been expected at the commencement of a business quite new, it moved on but languidly for a time, and of precarious extent. Its progress, however, after a season accelerated; and as its advantages became known, the confidence in its steady growth was strengthened. The hired godowns are now quite full, the rent clargeable for the goods in store amounting to about Rs 1,300 a month ; which exceeds by Rs 400 the cost of your establishment and the hire paid for the godowns, and it has become not only desirable but necessary, for the reception of the goods already in progress to be bonded. to resort to measures for obtaining the earliest possible occupation of the godowns which already exist on the south part of the import premises. This will involve the necessity for a further payment, on account of the purchase money, of about Rs. 50,000. But the room thus got is of decidedly a superior description as compared with the hired godowns, and will store away times five the quantity of goods whereas the rent at present paid for those hired godowns is equivalent to seven per cent. on this instalment of the price. The hired godowns are to be vacated as soon as possible. As the offices are to be ready in the course of March, it is, independently of the saving, of obvious advantage, to have all the Society's operations concentrated on one spot, and under the immediate control of your directors.

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we possess, and based on the average we find in the rates charged by a number of the mercantile firms here, would amount to about Rs. 2,70,000 in the year. Occupied to that extent of its capability, the revenue you will be sensible, would ample suffice to remunerate, the cost of even an expensive fabric, to support the re. quisite establishment, and to afford a consilerable reduction of the current rates of godown hire. Such experience as we have had of the warehouse business, still in its mere infancy it must be admitted, does yet encourage us to expect that the warehouse will be well occupiel ; further we anticipate a necessity at no remote period, for the construction of another range; and we ground that anticipation, not only on the extend. ing value of the bonding privilege, but on the advantages of goodness, cheapness, and security of accommodation;

on the benefit of concentration ; and on the great convenience and facility afforded to trade by theoperation of the warrant.


Calcutta, January 9th, 1838.

[Hurkaru, Jan. 19.


We are glad to observe symptoms of a change for the customs, and all other taxes, or imposts whatever, on

better in the conduct of Government in regard to the transit duties on salt, although what is yet done falls miserably short of what the public have a right to expect, and what must be done. Our readers will remem. ber, that some short time ago an order in Council was Published, continuing the transit duties upon salt alone, without any intimation as to the duration of such continuance, whether until the new law should come into operation, or till such other period as it might seem good in the eyes of our rulers to decree. To do away with the effect of this order, it is evident that another must be issued to council it, in toto, and this we had expected from Goverment so soon as its eyes became open to the singular anomaly of bringing into force the new Act Passed by the Supreme Government, while the article to which that act had reference was still by an express order emanating form the former, subjected to the old duties, which, the new law was expressly framed to abolish. Well, and now that the absurdity and injustice of such a course of procedure have become manifest to our Government, what is proposed to be done by wa of reinedy ? Surely, our readers will say, the objection.' able order is declared to be cancelled. Not exactly so ; we are sorry to inform them, although we have litié doubt such is intended by our law-makers. The notification of the 221 November last is undoubtedly referred to, and the transit duties as well as all other duties except the 8 annas per maund are repealed on all salt manufactured in the territories subject to the government of the presidency of Bombay. No, that would be too much : evil may be done in wholesale, but we correct by degrees. No, the relief can now only be afforded to that salt which may be imported. any port of the presidency of Bombay Is it seriously meant that this notification is to be understood as a re. versal of the other ? If so our local law-makers would seem to have forgotten that there may be salt produced in other parts of the presidency and carried to the in. terior without being imported at all, and that the order now before us provides no remedy for salt so con. veyed unless it has previously passed through the or. deal of importation. Butlet our readers judge for themselves; here is the notification which has suggested to us the above observations.

With reference to the notification of 220 November last, the Right Hon'ble the Governor in Council. Pleased to declare, that all salt on which the duty of eight.(8) annas per Indian maund, imposed by Act XXVII of 1837, has been paid, shall be exempt from the Payment of transit duties, and also from that of sea

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importation into any port of the Bombay Presidency. Published by order of the Right Hon'ble the Governor

in Council. L. R. REID, Secy. to Govt.

We are not exacity aware of the practice in force among our authorities when orders in council or public notifications are framed with reference to the various departments of the service, but should think that in all such cases the officers in charge of the departsments should either receive instructions to frame the documents, or be referred to and consulted as to the forms necessary to be observed. We should think that one or other of these courses is the most natural to be followed, as well as the best calculated to ensure the purposes of any enbeing fully answered. If then in the case under review a reference has been made to the Collector of Customs, who we presume is the officer under whose department the new arrangement in regard to salt will come into operation, as to what was necessary to be done, that officer surely can never have imagined that an order so imperfect in its nature, and so partial in its apparent tendency, could answer the purpose of cancelling the preceding one. He must have known that there are many ways in which the salt produced in the presilency tnay be transmitted for consumption to the interior without being imported, and that salt proceeding towards the interior direct from the place of production without any intermediate process, does not appear to be in any wise included within the provision of the preseut notifi. cation. He must have known, that as the new duty is imposed in lieu of all transit duties whatever, a total repeal of the latter is plainly and distinctly called for without reference to importation or any other circumstance. The duty levied once for all at the pans is intended to relieve the producer or purchaser from all father exaction, and it appears absurd to speak of importation when the whole scope of the enactment is to leave the future operations of the dealers unfettered by any restriction as to the mode of its transport or the whereabout of its destination. This we are sure will at one glance be perceived by the able and active officer who now manages the department of Customs, and we have too much confidence in his good sense, to believe that he will not immediately suggest to Government some mode" of getting quit of the difficulty pointed out. The best remedy would, in our opinion, be a simple declaration of the obnoxious order we have so frequently referred to being cancelled. A few words would suffice, and the matter would at once be placed beyond all doubt. Suppose something like the following, which, from its not having been thought of before, we are inclined to believe

that the collector of customs has not been consulted at all on the subject, as he would undoubtedly have taken some such short and simple cut to the attainment of the object, which has not yet been reached, notwithstanding the turning and windings that have been taken to arrive at it. But our rulers, like other wise even, who have like them committed an occasional blunder in policy, seem to think that there is nothing more statesman-like than to mistify a measure so much as to hide its object from ordinary observers. But we are inclined to hold the opinion that the plainer a law is the better it is understood, both by those for whose guidance it is enacted, and by those upon whom it is to take effect. The less room left for cavil or dispute, for legal difference, for revisions or interpolations, the better. We should say something like what follows would at once and without going about the bush have effected all that was required :

“It is hereby notified, in reference to the notification of 22d November last, that the Right Hon'ble the Go. vernor in Council, is pleased to cancel that notification. and to declare that from the 15th instant, when the new law, imposing a consolidated excise duty on salt, of 8 annas per India maund, leviable at the place of manufacture, came into operation, that article has become exempt from the payment of transit duties, sea customs, and all other taxes or imports whatever, which have heretofore been levied on it.”

This we should think, or something like it, is neces. sary to get rid of the difficulties with which the question

is at present beset, and place the trade in salt on a clear and indisputable footing. As it at present stands, any officer of Government, however well-intentioned he may be, may cause a great deal of trouble and annoyance to multitudes engaged in the traffic, and put many parts. of the country to serious inconvenience. He sees his in: structions plainly laid down in the notification of the 22d ultimo, and he will observe no reversal of the decree herein promulgated. The partial one we have quoted will only serve to puzzle and perplex him, and lie will consider it the safest course he can follow to walk by the letter of his instructions, waiting patiently till he hears' of somthing to the contrary. Nothing ought, as we have said before, to be left to be inserred. All ought to be distinct and explanatory, in a document emanating from Government. We trust to see the evil yet unprovided against remedied in an early number of the Government Gazette.

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(From a Correspondent.)

Yesterday the Annual Examination of the Pupil attached to the Armenian Philanthropic Academy took place. Among the Examiners, we noticed the Revd. Mr. Boswell, Revd. Ter David, Revd. Ter Antone, Messrs, Jacob Antone and Manuk.

Owing to various circumstances, the company was not so large as it usually has been, otherwise the interest felt by the pupils and their friends, would have suffered no diminution.

The senior boys were examined in the English, Greek, and Roman classics with Armenian ; were

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a foreign language, we should say, that their proficiency in that department was very considerable.

Several pieces were recited in Armenian and English with great effect. Indeed, so completely did some of the boys enter into the spirit and character of what they recited, that we could almost imagine them to be their own.

Specimens of plain and ornamental penmanship were exhibited, which displayed both taste and ability on the part of the writers, and proved, that there is no lack of talent in the graphic art.

To those boys who had made the greatest proficiency, prizes were distributed of sufficient value to encourage them to persevere with unabated diligence. We cannot close this notice without observing, that this institution, which is supported entirely by Armenians, reflects the greatest credit on its benevolent founders and excellent managers, inasmuch as it proves their regard for the interests of literature and science, as well as their deep solicitude for the general instruction of the Armenian youth. We sincerely congratulate the members of this community on the advantages they possess, and the certain prospect they have that the blessings of an enlightened and liberal education will To M.R. C. U. S.M1th. Chairman of a Committee of Uncovenanted Servants. Financial Dept.—Sir, With reference to the memorial submitted by your committee and the orders of Government communicated to you on the 17th March, 1835, I am directed by the Honorable the Deputy Governor of Bengal to transmit to you for information, the accompanying copy of a despatch from the Honorable the Court of Directors in the Financial Department, dated the 20th August, 1837, No. 13. - I am, Sir, your obedient servant, (Signed) H. T. Paisser, Secy. to the Government of Bengal. Fort William 13th Dec. 1837. (Copy.) Financial Department. No. 13 of 1837. Our Governon of the PREside Ncy of Font William 1N BENGAL.

The junior boys were examined in English and be transmited to their children's children, even to the Armenian ; and, considering that the former is to them | latest posterity-Cal, Cour, Jan. 11.


General Letter 1. We cordially participate in

praying the grant of furlough, and the establishment of a retiring fund with annuities, in reversion to their widows and children, we beg leave to represent for the information of the Hon'ble the Deputy Governor of Bengal, that subsequent to the date of the memorial alluded to above the committee of Uncovenanted Servants sunmitted for

from, dated 15th June, 1835. (No. 3.)

Transmitting memorial of Uncov. Assistants praying the grant of occasional furlough and establishment of a Retiring Fund, with annuities in reversion to widows and children.

the feeling which you express that the meritorious and eHicient ser. vices of the body from whom the memorial in question proceeded are entitled to every possible attention. We are compelled, however, to adhere to the principle sugguested in our public letter, dated 30th July, 1828, (para. 40) that any pension fund which the Uncovenanted Service may es: tablish, must rest exclusively for support upon the contributions of

the members; and realizations of the proposed benefits be entirely dependent upon the amount of subscriptions being adequate to the satisfaction of the accruing claims. The only part which we could take in connexion with such a fund would be to deduct at the desire of the subscribers, the sums for which they were liable from their salaries and allowances, to grant on the money thus withheld, interest not exceeding the ordinary market rate, and to disburse in India, when only duly called upon for the purposes of the fund, such sums as might be re. quired, not exceeding the amount of the principal and interest. It might be distinctly understood, that we can undertake nothing beyond this, nor can we incur even this limited responsibilty except in furtherance of a plan to be previously submitted to us, which, in our opinion, shall offer a full probability of success. 2. The circumstances of the services which enjoy the benefit of furlough, being widely different from those which apply to the memorialists, the possession of the previlege by the former, can afford no argument for its extension to the latter, and in the absence of all other reason we must decline to make any change in this respect We are, &c. (Signed) London, 30th August, 1837. (A true copy,) (Signed) H. T. PRINser, Secy to the Government of Bengal.

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To H. T. PRINsep, Esq. Secretary to the Government of Bengal. Financial Dept.—Sir, Mr. C. U. Smith, chairman of the late Committee of Uncovenanted Servants, having transmitted to us your letter to his address, dated the 13th instant, together with the copy of a dispatch from the Honorable Court of Directors, which accompanied it, relative to the memorial from that class of public servants,

the consideration of the Supreme Government a definite

Extract from a public general letter from the Hon'ble the Court of Directors, dated the 30th July, 1828.

40. We regret that it should have been found necessary to abandon the project of a pension fund for uncovenanted servants; we shall be ready to afford any reasona. ble encouragement to the proposed Savings' Bank, and we are still of opinion that if any considerable body of our uncovenanted Servants should come forward with a plan for establishing a pension fund exclusively by steppages from their own salaries, and in which plan the benefit to be held out should be made entirely contingent on the amount of subscriptions to be received, all proper facilities should be afforded to them for that purpose.

41. On the plan of a savings' bank which has been sub. mitted by Mr. Mc Kenzie, and commented upon by Mr. Hunter, we shall offer no remarks, because your local knowledge renders you competent to regulate the

details. We think, however, that the annual subscrip

tions should be iimited to 500 rupees, and we cannot consent to allow a higher rate of interest on the deposits than sir per cent.

scheme of a Widows'Pension Fund when, encouraged by the senti! men's expressed by the Hon’ble the Court of Directors in a public general letter, dated 30th July 1828, an extract from which is noted in the margin, they solicited the annual grant of a donation to. wards its support and interest at 6 Per cent. Per annum for such monies of the fund as might be deposited in the general treasury ; This definite scheme received the sanction of the Supreme Govern. ment as communicated in your letter, dated the 14th Sept. 1836, in which the Governor-General in Council was pleased to grant the ministerial aid of the Government officers in managing the funds of this scheme, as well as an account turrent at 6 per cent. per annum, but with regaid to the annual do. nation His Lordship in council declared his incompetency to afford any such aid, but stated his intention of referring the subject to the consideration of the home authori. ties. Under the encouragement thus afforded by the Supreme Government, the Uncovemented Service Family Pension Fund, as it at Pre-ent exists, supported by the Patronage of the Right Hon’ble the Governor-General of India, was established and eventually commenced operations on the 1st of May, 1837; the success and future Prospects of the fund were fully detailed in a letter to the ad. dress of its patron under date the 10th September last.

The letter, from the Hon'ble Court, under date the 30th August last, has reference to our address to Government under date the 25th February, 1835, and as the special reference made during Lord Auckland's Govern

ment, which could not have ben received at the time the

Hon'ble Court's dispatch was written, put the Hon'ble

Court in possession of the principal features of the Fund,

as well as of the data on which it is based, we have reason

to hope that its establishment will not only be confirmed

by the Hon'ble Court, but that with their wonted libera.

lity a suitabie donation will be granted in addition to the ordinary market late of the day (already conceded by them,) and which invariably averages a higher percentage than that which the fund at present enjoys, viz. 6 per

cent. Under the circumstances above explained, we

trust that it will please the Government to await the re

sult of the special reference, previous to passiug any finai

orders on the subject of the dispatch from the Hon'ble Court with which we have now been favoured.

We have the honour to be, Sir, Your most obedient servants, (Signed) R. Leslie, &c. Uncovenanted Service Pension Fund Office,

26th Dec. 1837.

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Financial Dept.—Gentlemen,_I am directed to acknowledge the receipt of your letter, dated the 29th ultimo, and in reply to state that it is not the intention of the Deputy Governor of Bengal to interfere with the arrangements inade on behalf of the Uncovenanted Servants' Pension Fund until a reply shall be received from the Hon'ble Court to the special reference made on the subject, in a letter of the General Department, dated 1st March last.

21. As the despatch of the Hon'ble Court dated 30th August had distinct bearing on the subject, a copy was communicated for your information, in order to prevent the disappointment of any too sanguine hopes of support, that might be entertained ; but no final orders on the subject will be issued till the receipt of the reply of the Court to the letter above referred to.

I am, gentlemen, your obedt. servt.

(Signed) H. T. PRINsep. Jecy to the Govt. of Bengal. Fort William, 10th Jan, 1838.

[Hurkaru Jan. 27.

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