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CHAPTER IV.

CHAPTER V.

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CHAPTER IX.

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Deliberations on a new Plan for collecting the Revenue, and administering Justice-Death of Colonel Monson, and recovery by Mr. Hastings of the governing Power-Plan by Mr. Hastings, for inquiring into the Sources of RevenueThe taxes levied by annual Settlements-Resignation of Hastings, tendered by an Agent, whom he disowns-Transactions of Mr. Hastings, in the Cases of Mr. Middleton, Mr. Fowke, and Munny Begum-The Directors, ordering the Transactions to be reversed, are disobeyedRelations with the Mahrattas-A Detachment of the Bengal Army sent across India to SuratExpedition from Bombay against PoonaUnsuccesful-Fruitless Negotiation with the Mahrattas-Goddard's Campaign against the Mahrattas-Connexion with the Ranna of Go

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1775.

hud-Mr. Francis fights a Duel with Mr. Hastings, and returns to Europe.

BOOK V. THE state of the regulations for collecting the reCHAP. 3. venue had for some time pressed upon the attention of the government. The lease of five years, on which the revenues had been farmed in 1772, was drawing to a close, and it was necessary to determine what sort of course should then be pursued. To remedy evils, which delayed not to make themselves perceived, in the regulations of 1772, a considerable change had been introduced in 1773: The superintendence of the collectors was abolished: The provinces (Chittagong and Tipperah remaining under the original sort of management, that of a chief) were formed into six grand divisions, Calcutta, Burdwan, Moorshedabad, Dinagepore, Dacca, and Patna: In each of these divisions (Calcutta excepted, for which two members of the council and three superior servants, under the name of a committee of revenue, were appointed) a council was formed, consisting of a chief, and four senior servants, to whom powers were confided, the same, in general, with those formerly enjoyed by the collectors: They exercised a command over all the officers and affairs of revenue, within the division: The members superintended in rotation the civil courts of justice, called Sudder Adaulut: The councils appointed deputies, or naibs, to the subordinate districts of the division: These naibs, who were natives, and called also aumils, both superintended the work of realizing the revenue, and held courts of fiscal judicature, called courts of Duanee Adaulut: The decisions of these courts were subject by appeal to the review of the provincial courts of Sudder Adaulut; which decided in the last

Failure of the Quinquennial Lease.

СНАР. 3.

resort to the value of 1000 rupees, but under appeal BOOK V. to the Court of Sudder Duanee Adaulut at Calcutta, in all cases which exceeded that amount. Even this 1775. scheme was declared to be only intermediate, and preparatory to an ultimate measure, according to which, while the local management, except in those districts which might be let entire to the Zemindars or responsible farmers, should be performed by a duan, or aumil, a committee of revenue, sitting at the Presidency, should form a grand revenue office, and superintend the whole collections of the country.1 Such were the alterations adopted in 1773.

At an early period, under the five years' settlement, it was perceived, that the farmers of the revenue had contracted for more than they were able to pay. The collections fell short of the engagements even for the first year; and the farms had been let upon a progressive rent. The Governor-General was now accused by his colleagues of having deceived his honourable masters by holding up to their hopes a revenue which could not be obtained. He defended himself by a plea which had, it cannot be denied, considerable weight; It was natural to suppose, that the natives were acquainted with the value of the lands, and other sources of the revenue; and that a regard to their own interests would prevent them from engaging for more than those sources would afford. It was contended with no less justice on the other side, that there was a class of persons who had nothing to lose; to whom the handling of the revenues, and power over those who paid them, though for a single year, was an object of desire; and whom, as they had no intention to pay what they promised, the extent of the promise could not restrain.

› Sixth Report of the Select Committee, 1781, Appendix, No. 1.

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