tions, arifing from the general view of the Company's affairs, in order to lead to correct inferences on their actual fituation, BENGAL. The attention of the Committee is, in the first place, requefted to the statements of the revenues and charges of the fevetal Prefidencies in India. Thofe numbered 1, 2, and 3, relate to Bengal. The three firft columns of No. I contain the revenues of the years 1796-7, 1797-8, and 1798-9, which on the average are found to amount to 5,880,0871. exceeding the average of 1795-6 to 1797-8 in the fum of 153,1401. This may, almost exclufively, be attributed to the increased receipts from Oude in the two last years. Having repeatedly stated, as an objection to drawing an average of the charges in like manner with the revenues, that during the time of war they were fubject to fo many and fo large additions, incidental to particular years only, as to defeat the main object of an averaged statement, viz. the annual permanent expence, I have only to add my regret, that the charges of the year now to be confidered tend further to confirm the objection: they will be brought to view in the examination of the account No. 3, which is a comparison of the revenues and charges of the year 1798-9 as estimated, and according to the actual out-run. In this ac count an adjustment is made of the charges, fo that thofe really appertaining to the year are ftated with as much accuracy as practicable on fo immenfe an expenditure. The revenues were estimated to amount to 6,155,2001; they actually amounted to 6,153,6151. being below the estimate in the fum of 1,5851. It must have been obferved, on the perufal of the account now referred to, that notwithstanding this fmall difference in the refult, a furplus has arifen on fome items, to the amount of 130,3221. and a deficiency in others exceeding that fum in the degree above ftated: fome further explanation therefore appears requifite. The articles in which the estimate has been exceeded are: Mint Duties, in a trivial amount. Subfidy from the Nabob of Oude, 23,0721. The estimate under this head was calculated on the receipt of a fum far exceeding the annual fubfidy, taking in the arrears of a former year, and the expence of repairing fome forts. The latter having fallen confiderably fhort of what was expected, the receipt has likewife been lefs; fo that the prefent excess arifes en tirely from the payment of the arrears being more then double what was reckon ed upon. Cuftoms, 2,910l. This excefs is entirely occafioned by the improvement in the mode of collection of the Calcutta cuftoms, through the vigilant exertions of the prefent collector. The actual receipt in this department exceeded the eftimate 10,000l.; but from the deficiency at Mangee, the general excefs was reduced to the amount now ftated. Sale of Salt, 78,7231. The expectation from this article was stated nearly fix lacks above the former estimates; it has nevertheless been exceeded, partly from the felling price being greater, and partly from a more extenfive fale of Bengal falt. The produce of this year has exceeded that of the laft 140,000L Sale of Opium, 24,7041. The reafon of the moderate fcale on which the estimate of the produce of these fales was framed, was formerly ftated. The excess is fatisfactory, although the receipt has not been equal to that of the laft year. The beneficial effects of the new system are already apparent, and afford the profpect of the complete re-establishment of this fource of revenue. The articles in which a deficiency has occurred are as follows, viz. Poft-office Collections, 32391. The estimate, in this regard, was calculated at an amount much exceeding any former receipt, from the expectation of the good effect of a reform in the department. The deficiency may be attributed to the circumftance of the new regulations not having been acted upon fo early in the year as intended: the collection has, nevertheless, confiderably exceeded that of any former year. Benares Revenue, 34,4741. A defi ciency, under this head, is unusual. A small part is in the customs, which will ever be fluctuating: the whole of the remaining difference was realized before the end of July. Land Revenues, 78,9881. I have again to regret a difappointment in this important branch of the refcurces. This fmall difference, compared with the extenfive rental, might not be confidered of material confequence, as the collections have only fallen fhort of the amount realized in the last year, in about two lacks and a half of rupees: but as the defalcation has been, on the average, nearly to the fame amount from the year 1795-6 which fell confiderably fhort of 1794-5, in confequence of the recovery of ba lances in that year, a ftrict examination into the caufe of the deficiency is effential; and the more, when the favourable terms on which the zemindars and renters enjoy their lands, under the permanent fettlement, are confidered. As there is every reafon to believe the provinces to be in a ftate of increafing profperity, and as the principal advantages arifing from every improvement reft chiefly in the perfons holding the lands, it is very fair to expect the rents to be paid with punc quality. This fubject has engaged the particular attention of the government; and as delay in payment has occurred, moftly in fome of the larger zemindaries, occafioned, in many inftances, from the want of fufficient power for recovering the demands upon the under tenants, regulations have been paffed, which I truft will be found fully fufficient to the correction of this growing evil. The prefent deficiency is in the jumma of the current year; but the collections in the three following months, upon the arrear, were confiderable. The receipts on Syer and Abkarree exceeded the estimate. Judicial Department, Fees, Fines, Sc. were below the estimate 10,2831. An exact realization of a refource, in itfelf fluctuating, is not to be looked for; neither is it thought defirable that it should be greatly extended, as the inftitution of it was chiefly with the view of checking a fpirit of litigation, too prevalent among the natives. Stamp Duties. The deficiency under this head, amounting to 4,9241. is to be lamented, as the tax was exprefsly fubftituted in lieu of another much more productive, which was difcontinued for reafons given on former occafions. The eftimate was only ftated at half the amount of the original expectation; measures are, however, taken, that, if poffible, it may be rendered more productive. The refources in the year 1798-9 have, nevertheless, exceeded thofe of the preceding year, in the fum of 370,000l.; and as the disappointments above noticed are by no means fuch as to be deemed permanent, there is no caufe whatever for drawing unfavourable inferences from them. The charges will be found to be much above the estimate. When this fubject was laft under confideration, it was remarked, that although the expences were rated below thofe of the year 1797-8, the ftate of affairs was known to be fuch that an increase was to be expected. charge estimated to amount to 3,952,8471. actually amounted to 4,124,2911 exceed ing the estimate by 171,444). In a few inftances, the actual charges have fallen fhort of the estimate, the amount of 40,5061. as follow, viz. Charges of the Refident's Office at Lucknow, 10,420l. partly from the establishment having been confiderably reduced. Buildings and Fortifications, 28,8761. In fome particulars, the estimate, in this inftance, has been exceeded; but the dif ference is principally occafioned by the eflimated advances for the repairs of the forts in the Vizier's deminions, in the courfe of the year, having been overrated. The only remaining deficiency of charge is in the falt department; but fo fmall as not to require notice. The grofs amount in which the actual charges have exceeded the estimate is 211,9491 The particular heads on which an excefs has occurred, requiring remark, are as follow, viz. Mint Charges, 13,0821. from the loffes incurred by recoinage being included in the actual accounts which were not in the eftimate. Charges of Benares Refidency, 2,170l. in the expence of adawluts and in contingencies. Other Charges of the Civil Department, 9,2521.; in great part from the increafed expences at the courts of the different princes, in confequence of the fituation of affairs in India, alfo of temporary embaffies. The charges attending the public granaries have likewife undergone fome increase. Judicial Charges, 15,7621 chiefly in contingencies and the diet of prifoners. Military Charges. The increase in this refpect forms a very material part of the whole: it amounted to 153,2591. and may be accounted for in the additional expence of ftores and contingencies of various defcriptions, arifing from the cir cumftances of the war. The charges incurred on account of His Majelly's troops, likewife, exceeded the estimate. Revenue Charges, 9,2751 in penfions and charitable allowances, and a variety of contingencies not neceflary to be de tailed. Opium Advances and Charges, 4,995. Thefe are ufually in proportion to the quantity manufactured and fold. The eftimate of the charges appears to have been taken too low. Stamp-Office Charges, 2,5781. The estimate did not calculate on the purchafe of paper, which has been again required. The in this year. The net deficiency of the revenue amounted to 1,5851.; and the net excels. of of the charge to 171,4441; their amount together 173,021. is the deficiency of actual net revenue, on a comparison with the estimate. The total of the actual net revenue of the Prefidency of Bengal, in the year 1798-9, was 2,029,3241. which is found to exceed the net revenue of the preceding year in the fum of 278,2431. Eftimates, 1799-1800. ag The profpects of the year 1799-1850 will be found to vary but little in the gregate from the actual out-turn of the preceding year. The revenues are estimated to amount to 6,196,7331. and the charges to 4157.5531; making a net eftimated revenue of 2,039,1801. On a minute examination of the particulars of thefe eftimates it appears, that they are ftated at amounts which feem to be fuggefted from the then fituation of affairs; the revenues on the experience of the past years, and the charges accommodated to every probable circumftance, as far as could be forefeen: but notwithftanding the revenues are taken at only 43,1181. and the charges at only 33,2621 more than by the actual accounts of the laft year; they, in many inftances, are found to vary in a much larger amount. In the revenues, more is expected from Benares, by 57,1051.; alfo from the land revenues by 85,4731 in confequence of the arrears of laft year being likely to be recovered in this. On the other hand, a lefs receipt is stated from the Vizier, by 13,092 The extra receipts from the Vizier in the last year, have been before brought to the notice of the Committee. Although thofe of the prefent are nei ther of the defcription, nor quite to the amount then stated, they are still confiderable, from his Highnes having agreed to pay the expence of troops, which it was found neceffary to ftation in his dominions, beyond the number ftipulated in treaty with him. The receipt on the fale of falt is stated at exactly the fame amount as eftimated for the laft year. The excels upon that occafion, and the fales already known to have taken place, warrant the expectation, that the cftimate will be more than realized. The fale of pium is taken at 7,300l. lefs; but late advices mention, that the revival of this trade has been rapid, and the fales productive beyond former example, as to price; a confiderable excefs may there fore be looked for under this head. the As to the charges, under most of the heads a lefs expence is likely to be incurred; although their amount, on the whole, is expected to be greater than the last year, from the increale in the military department, and in buildings and fortifications. In the first, 56,9331. from ;he increafe in the native eftablishments (in great part for the fervice of Oude), and from contingencies. In the last, 56,7161 from the additions and repairs required for the forts and other buildings. Afmall addition is expected in the charges on the cuftoms; alfo in the advances and charges on account of opium; in the latter inftance amounting to 5,7931. which will be accounted for in the receipts. The The whole of the other heads of charge are estimated at a lefs amount. The mint at 17,000l. principally from the loffes on recoinage, in the actual accounts of last year, not reckoned upon in the prefent. Benares Residency, 6,810l. the eftablishment of the adawluts at Ghaze pore being abolished. The other charges of the civil department, 20,0441. civil charges, in general, are stated at a lefs amount, by 45,830l. from the caufes above-mentioned, and from the effects of retrenchments made by the government. From the latter circumftance, a reduction is looked for in the judicial and revenue expences. The advances and charges in the falt department, depending on the quantity manufactured, the apparent di minution requires no farther remark. The charges of the flamp-office appear to be taken according to the establishment; the difference arifes from the purchase of paper last year, not stated in this. The refult of the comparifon is, the net reverue, eftimated to be remaining in the year 1799-1800, exceeds that in the preceding year by 9,8561. Although the war was favourably concluded at the time of forming the estimate, I am unwilling to hazard an opinion with refpect to the charges; but as to the revenues, I have fanguine hopes that the cftimated accounts will be exceeded, and confequently no fear need be entertained of the net revenue being fully realized. MADRAS. The accounts to be next confidered are thofe of the Prefidency of Madras, numbered 4, 5, and 6. In order to afcertain the average of the revenues, during the three years 1796-7 to 1798-9, it will be neceffary to refer to the three firft columns of No. 4. From this it will appear, that, excluding the revenues of Ceylon, as in the laft view of this fubject, the average turns out to be 1,871,4521. exceeding that on the accounts drawn one year back by 46,690l. principally from the increased Da amount amount of the fubfidy from the Nizam. The collections of the land revenues were more favourable in the last year of the account than the preceding. The average was, however, lefs than that one year back; but it is more than counterbalanced, by the improvement in the produce from the ceded countries. As the fluctuation in the charges of this Prefidency is much greater than at Bengal, the reafon for omitting an average of them applies with greater force; I therefore proceed to the comparison of the revenues and charges, as eftimated, and according to the actual accounts. This is ftated in the account No. 6. The revenues were estimated to amount to 2,118,7341. Their actual amount was 2,109,2201.; being less than the estimate by 9,5141. This difference may be really termed fmall, when the accounts of last year are taken into confideration. On that occafion, the deficiency amounted to 400,0col. Variations, nevertheless, occur, balancing each other within the amount now ftated. The furplus beyond the efimated receipt was 84,5121, and the deficiency below 94,0261. On the former, few obfervations are requifite. The receipts in the poft-office, or on the cuftams, being neceffarily fluctuating, it is difficult to cftinate them accurately. The excefs is fatisfactory, as in the latter cafe, particularly, they exhibit an increafing trade. The payment of the fubfidy from the Nizam beyond the fum eftimated, is a proof of the punétuality of his Highnefs in the fulfilment of the ftipulations of his treaty. The greatest excefs is in the revenues from the ceded conntries; it amounted to 38,8561 and is a fignal difplay of ability and attention in the management of the collections. It is by far the largest amount ever produced, and exceeds the average of the three preceding years more than a lack of pagodas. As the evenues of Ceylon continued under the management of the Company only a part of the year, it may not be neceffary here to notice the excefs in the collections. the difappointment has chiefly arisen fron circumftances against which no effort of human exertion could provide. A moft extraordinary draught in the Jaghire and in the fouthern countries, rendered it neceffary to iffue orders for retaining on hand a quantity of grain to the northward, for the ufe of the Prefidency, during the fearcity. The effect has been, the collections from the Jaghire were more than a lack below the estimate, and those from the Sircars is nearly the fum remaining to be accounted for. Of the deficient receipts, one article only calls for particular remark; the collection of the land revenues: it fell fhort of the eflimate, 76,4521. When the eftimate was under confideration, the large nefs of the amount was adverted to, and great hopes were expreffed from the talents and affiduity of the collectors. Hav ing examined minutely into the caufes of the defaleation, I have great fatisfaction in the difcovery, that this branch of the fervice has, on the present occafion, been conducted in a way highly creditable to soft of the perfons engaged in it, and that A very confiderable excefs in the eftimated charges of this Prefidency was fully expected, when this fubject was laft under confideration. The fituation of affairs, in confequence of the war, was then in view; the fequel has proved the conjecture well founded. The charges,eftimated to amount to 2,857,5191. actually amounted to 3,543,6861. being an incrcafe of 686,1671 The grofs excefs was 706,5691. Of this 649,9141.were in the expences of the military department, for which the only explanation to be expected is the neceffity of the most extenfive and energetic exertions, in proportion to the object contended for: of courfe, all practicable addition to the force was effentially requifite, as well as the provifion of adequate fupplies in every de partment. The fuccefs has fully juftified the propriety of the meafures adopted, and will eventually compenfate for the extraordinary disbursement. The civil charges exceeded the estimate 42,8091, principally from the loffes incurred by exchange, and on the coinage of fpecie. The only article to be attended to, in which the charges have fallen fhort of the eftimate, is in the revenue department; the amount is 13,7621. This is not from areduction of the expence attending the col lections; but in the balance of advances for cultivation, on which, although a lar ger fum was advanced than eftimated, the repayment was fo confiderable as to make the difference now ftated. Adding the deficiency of revenues, 9,5141. to the excess of the charges, 686,1671. the excess of charge, beyond the amount eftimated, is 695,6311, and the furplus in the actual charges of the year 1798-9 is 1,434,4661 which is more than the furplus charge of exclufively in confequence of the expences the preceding year, by 857,6421. almost of the war. fome months forward, will, by the happy termination of the war, be found to exhibit a much more favourable appearance in every refpect. The revenues, by the account. No. 4, are eftimated to amount to 2,507,5941 and the charges, by No. 5. to 2,139,230l. being a net charge of 231,6361. The acceffion of revenue is confiderable; nearly 400,000l. The grofs additional refource, estimated for this year, amounts to 536,8211. Of this 410,3241. is that derivable from the conquered countries, and from the fubfidy from Myfere for part of the year; and upwards of two lacks of pagodas from the fubfily from the Nizam, this being taken for the whole year. The additional receipt from the Nabob of Arcot arifes from an expected recovery of balances from the Poligar countries. The receipts from the land revenues are estimated at 12,6841; and from farms and licences 7155 more. Of the refources, which are expected to be lafs than in the last year, the greatest amount is in the revenues of Ceylon, 70,0321. the caufe of which has álready been explained. The receipt from Tanjore is expected to be lefs by 24,3161. a fmaller fum being eftimated for the revenues of the country. The revenues from the ceded countries are stated at a lefs amount, by 36,1541. partly from a caution in calculating on fo large a receipt as laft year. The reduction of expence is double the amount stated as the expected acceffion of revenue, notwithstanding the field and other establishments, confequent to the war, were of neceffity continued fome months after hoftilities had ended. The charges, in general, are taken at a lefs amount than thofe incurred the last year, by 804,4551. The grofs diminution of charge is 910,0881. The principal part of this fum is in the military department, the difference being 866,5321. The civil charges are estimated lefs by 24,6861. and the revenue by 6,815l. from contingencies in the last year, not looked for in the prefent. No remark on the fmaller expences on account of Ceylon is neceffary, nor on the few heads on which an excefs of expence isreckoned upon, to a fmall amount. The fum eftimated for charges and ftipends in Myfare, 96,1961. will be more particularly explained, when the actual accounts of the year are brought forward. On the whole, the net charge of this Prefidency is estimated to be lefs in the year 17991800, than in the preceding year, by 1,202,8301. refpecting which it may be obferved, that as fome difappointment may be expected in the Sircar revenues, and as it is impoffible to calculate with precifion on expences at the end or winding up of a war, it is not fafe to hazard an opinion of the complete realization of the eftimate; although there is at present no ground for apprehending any confiderable difference. BOMBAY. "The revenues and charges of the Prefidency of Bombay are stated in the ac counts No. 7, 8, and 9. The average amount of the revenues, calculated on the three years 1796-7 to 1798-9, is 342,9041. which exceeds the average on the three years 1795-6 to 1797-8, 32,3301. As a great part of this increafe is to be attributed to the realization of a fubfidy payable from Travencore, which appears only in the two last years, it may perhaps afford amore correct view of the proper refource of the Presidency, if an average is fhewn, excluding, that article. On this principle it is found, that the average of the laft three years exceeds that of the accounts one year back by 18,0251 which arifes from the increafed produce of the cuftoms, farms, and licences. To purfue the plan adopted with the accounts of the other Prefidencies, the comparison of the revenues and charges in the year 1798-9, as estimated, and according to the actual accounts, will be next for examination. For this purpose, it is neceffary to refer to the account No. 9. The revenues were ellimated to amount to 352,4311. their actual amount was 374,5861. being more than estimated 22,1551. The only deficient receipt in this year is from the land revenues, to the amount of 4,2081. The estimate was probably rated too high, from the expectation of the fuccefs of the plans for the improvement of the ifland of Salfette, as it appears the principal part of the difference is in the collections of that island. The collection of customs has again, in this year, been very productive. The estimate was, with proper caution, calcu lated at an amount rather below the actual produce of the preceding year, which was rapidly increafed. The excefs amounts to 5,2671. The excefs on the farms and licences, amounting to 8,690l. may be partly attributed to their having been difpofed of on more advantageous terms; but moftly to the recovery of arrears, in confequence of a decree of the Mayor's Court. In the revenues of the ceded countries, the estimate has been exceeded in the fum of 12,405l. When the accounts of last year were under confideration, it was remarkD3 |