The following rules are prescribed respecting the adjustment of the assessment on the lands of Zemindars, &c., whose farms are, or may be, held k’has, or let in farm, in the event of their being disposed of by public sale, or transferred by any private act of the proprietor, or of their being joint property, and a division of them taking place among the proprietors.

First. If the whole, or a portion, of the lands of a Zemindar, &c., who may not have agreed to the assessment proposed to him, or her, under the regulations above mentioned, and whose lands are, or may be, held k’has, or let in farm, shall be exposed to public sale, in one, or two, or more, lots, pursuant to the decree of a court of justice, such lands, if k’has, shall be disposed of at whatever assessment the Governor-General in Council may deem equitable, and the purchaser, or purchasers, of such lands, and his, or her, or their, lawful successors, or heirs, shall hold the land at the assessment at which they may be so purchased, FOR EVER.

If the lands, at the time of their being exposed for sale, shall be held in farm, and shall be put up in one, or two, or more, lots, they shall be disposed of under the following conditions. The purchaser, or purchasers, shall receive during the unexpired part of the term of the lease of the farmer, whatever such proprietor shall have been entitled to receive in virtue of his, or her, proprietary rights, on account of the lands so purchased, and such purchaser, or purchasers, shall engage to pay, at the expiration of the lease of the farmers, such assessment on account of the lands as Government may deem equitable. The sum to be received by the purchaser, or purchasers, during the unexpired part of the term of the lease of the farmer, and the jumma to be paid by such purchaser, or purchasers, after the expiration of the lease, shall be specified at the time of sale, and such purchaser, or purchasers, and his, or her, or their, heirs, and lawful successors, shall be allowed to hold the lands, at the assessment at which they may be so purchased, FOR EVER.

Second. If a Zemindar, &c., whose lands are, or may be, held k’has, or let in farm, shall transfer by private sale, gift, or otherwise, the whole, or a portion, of his, or her, lands, in one, or two, or more, lots, the person, or persons, to whom the lands may be so transferred, shall be entitled to receive from Government, (if the lands are held k’has,) or from the farmer, (if the lands are let in farm,) the mali-connah to which the former proprietor was entitled, on account of the lands so transferred. The purchaser, or purchasers, of such lands will stand in the same predicament as the Zemindars, &c., mentioned in the fourth article, whose lands are held k’has, or have been let in farm, in consequence of their refusing to pay the assessment required of them under the before mentioned regulations for the decennial settlement, and the declarations contained in that article are to be held applicable to them.

Third. In the event of a division being made in lands that are, or may become, the joint property of two, or more, persons, and which are, or may be, held k’has, or be let in farm, the proprietors of the several shares will stand in the same predicament, with regard to their respective shares, as the Zemindars, &c., specified in the fourth article, whose lands have been let in farm, or are held k’has, in consequence of their having refused to pay the assessment required of them under the before mentioned regulations of the decennial settlement, and the declarations contained in that article are to be considered applicable to them.

The Governor-General in Council avails himself of this opportunity to notify to the Zemindars, &c., as well as to all other description of persons, that it is his intention forthwith to establish Courts of Justice throughout the country, upon such principles as will put it out of the power of individuals to injure each other with impunity, and prevent the officers of Government from infringing the rights and property of any of the inhabitants of these provinces, by ensuring a speedy and impartial administration of justice in all cases whatever.

Dated at Fort-William, the 22nd day of March, 1793, corresponding with the 12th day of Cheyte, 1199, of the Bengal Æra, and the 9th day of Shabaun, 1207, Higeree.

In order to comprehend the foregoing more fully, it is proper to state, that when the mocurrery (or perpetual) system of revenue was originally proposed, the Governor-General in Council (Marquis Cornwallis) notified, that it would be tried, in the first instance, for ten years only; whence the term ‘decennial settlement.’ But, whether from an early conviction of its excellence, or that the Marquis felt anxious to ensure to the natives, and, as he apprehended, to the Company also, those immense benefits attendant upon a final adjustment of so momentous, and so extensive a concern, we see that, previous to his return to Europe, he rendered the settlement as permanent as human ability could effect. If report be true, the satisfaction he experienced, on concluding the settlement, was afterwards greatly diminished, when, on his re-appointment to India, he found that a thousand deceptions had been practised by the natives, notwithstanding every endeavor to frustrate such litigious or deceptive intentions; that the Company’s finances had been fettered very imprudently by that restriction which precluded Government from availing itself of growing resources; and that the ‘Zemindars, independent Talookdars, and other actual proprietors of land,’ so far from considering themselves to be under any obligation to the Company, raised their heads with no little insolence, and, in many instances, even complained that enough had not been conceded to them.

The most mortifying fact was, that full one-third of the landed property within the Company’s provinces had actually been under the hammer. This was an evil which spoke for itself, and which no gloss, no colors, could conceal. That, under such a government, property, to the amount of millions upon millions, should become thus exposed to transfer, was a reflection that could not fail to rankle in the mind of him, who had expected to see content, prosperity, and loyalty, teeming in every quarter! Never was the vanity of man more conspicuously displayed, or the mortification of disappointed zeal more grievously felt.

The abrogation of that incertitude, which not only subjected the land-holder to imposition, but the revenue to much defalcation, was assuredly a most serious consideration; but, in adopting those measures which might seem to have the most desirable tendency, it was necessary to have a full idea of the views and dispositions of the persons on whom the most essential benefits were to be conferred. A deficiency of experience, or of insight into their true character, could alone have led the Marquis into an error, from which the mode of extrication is, I believe, among the most pressing desiderata of the British government.

Much pains have been taken to prove, that the zemindars, &c., were the legitimate proprietors of the soil; but a very slight inspection of the forms of ancient grants, made by the Emperors of Hindostan, must satisfy the most scrupulous, that no person whatever occupied the soil, except by tolerance of that power under which it was protected. Until our acquisition of the Dewany, (i.e. of the government of the provinces of Bengal, Bahar, and Orissa,) no fixed tenure, beyond the will of the ruling despot, was known, or even claimed; to have asserted such a right, would have been to provoke immediate castigation, and removal from the lands.

Even in the times of our own governors, no hesitation was made respecting the banishment (for it virtually was one) of those who either assumed a decided claim to the property, or who, from whatever cause, whether rebellion, mis-management, or unwillingness to pay their rents, fell in arrears. Such men were always displaced, and others were appointed in their stead, as a mere matter of course. ‘Saheb ke koossy,’ (its master’s pleasure,) was the patient response of the offender; who, whatever might be his feelings, or his opinions, felt the expediency of being perfectly passive on such an occasion.

I believe the records will prove, that Mr. Hastings, during the ten years he was in the chair, made a very free use of this well-understood authority; yet, so far were the natives from thinking him unjust, or over severe, that, when the intelligence of his being acquitted by parliament, was received in India, such was the pleasure felt by all classes, that addresses of congratulation were poured in from every part of the country! This was a compliment that never had been paid by the natives to any of our governors, even when about to return to Europe; a period, at which it might be expected some adulatory addresses might, by great influence, be obtained: no, it was the spontaneous flow of gratitude, pity, and admiration; such as never would have been forth-coming, if the ejectment of a zemindar from his soil had been considered as the expulsion from an hereditary or established right, rather than as the removal of tenants-at-will.

It certainly must appear curious, that we receive eleven-sixteenths of the produce of the soil from its proprietors! Such is, indeed, the case, taking all upon an average. The peasantry, in a number of instances, pay more; especially where middle-men (a class of people by no means scarce in India) are concerned. These are the same harpies all over the world; never failing to reduce the industrious to distress, and to seize upon the all of those most unfortunate beings, whom want of experience, or of interest, may place at their mercy!

The old system of farming out the country to particular persons, many of whom rented of the Company to the amount of fifty lacs, (upwards of £600,000.,) was productive of the greatest evils with which an industrious, but indigent, population could have to contend! Under that mode, it was impossible for Government to make certain of its rents, which were generally remitted in part to the great farmers, lest they should, in bad seasons, oppress the Ryots, and drive them either to despair, or out of the country. This was intended as an act of generosity on the part of Government, which had not the means of enforcing arrears, otherwise than by the sale of a farmer-general’s property, whence but a small portion could be expected to result; but, unhappily, no alleviation of consequence was extended to the real agriculturist; who, being subject to a very summary process, was often compelled to embrace ruin, rather than to suffer all the penalties inflicted by an avaricious and obdurate creditor.

That such should have been the case under the immediate eye of Government, may excite much surprize; but it must be considered, that, under the farming system, the least interference would have instantly been the signal for universal clamor, and that it would have proved beyond the power of all the civil servants, throughout the Company’s territories, to have even registered, much less to have heard, and settled, all the references which would have been made.

This difficulty could not fail to be greatly augmented, by the extreme deficiency then existing of Company’s servants in every part of India; for, in each of the zillahs, or districts, only a collector, with an assistant, perhaps, was stationed. In one instance, I recollect passing by a civil station, when marching from one province to another, when the resident-surgeon was under the necessity of requesting an officer of our corps to aid him in examining the accounts of the factory, which he had been obliged to make out; the president and his assistant being both absent on public business. This occurrence afforded not only much amusement, but a wide scope for observation regarding the paucity of Europeans employed at the out-stations.

In those days, the collector had abundance of duty to perform; for he was not simply to settle all accounts respecting the revenue, and, in some instances, of manufactures provided for the Company’s homeward cargoes, but the whole of the criminal, as well as of the civil, code of justice, were under his control: whatever petty offences were committed, or whatever disputes arose among the inhabitants, became equally his province to enquire into. Fortunately, the banian, or dewan, employed, used to take a very considerable portion of such toil off master’s hands, and to prevent, by a kind of petty adaulut, or tribunal, held in some corner of the office, or perhaps at his own house, thousands of references to his principal. The chief renter of the zillah being often employed as banian to the collector, it is easy to imagine to which side justice, as it was called, used to incline.

Within the last twenty years, the number of servants employed by the Company has been greatly augmented; not only on account of their extension of territory, but, in consequence of the separation, very judiciously made, of two offices, incompatible to be held by the same individual. The collector is now, except in a very few zillahs of less note, confined to the collection of the revenues, having under him one or more assistants, according to the extent of his district.

The whole of the judicial proceedings are under cognizance of a judge, who, aided by his register, decides civil causes between parties residing within his jurisdiction; while the criminal catalogue is handed over to a court composed of natives versed in the Mahomedan and Hindu laws, though the former are, generally, the guide. These native judges are superintended in their proceedings by three of the Company’s servants of long standing, having likewise under them a secretary, or register.

Such tribunals are established in various parts of the country, particularly at Calcutta, Moorshadabad, Dacca, Patna, Benares, and in the Ceded Provinces, under the designation of Provincial Courts of Appeal and Circuit. There are, besides, judges, each having a register and an assistant, stationed at Benares, Moorshadabad, Patna, and Dacca, for the especial purpose of administering justice, and for the correction of abuses within those cities respectively.

The stations of the zillah courts, and of the collectors, are as follow:—

The stations of the commercial residents, whose duty is entirely confined to the providing of investments for the Company’s shipping, are,

Collectors of government customs, most of whom are also collectors of town duties, are stationed at

The diplomatic residents are as follow:—at

The difference that has been made by the conduct of the British government, in the suppression of an immense number of farmers on the large scale, and of middle-men that again stood between those farmers and the peasants, has been immense. In many places, the lands are now in the possession of an industrious population, holding them from the renters, or, if I may use the term, from the proprietors of villages and small talooks, consisting of, perhaps, three or four thousand bigahs: the revenues are thus rendered far more easy of collection, and, consequently, more certain; because it is now the interest of every honest renter to be forth-coming with his rents at the office of the collector, at the several periods when they should be paid.

Those periods are not equi-distant, as in England; but are generally settled in such manner as may be convenient to the tenants, according as their several crops may be reasonably expected to become marketable. The division is by a certain number of annas, or sixteenths, in each rupee, being payable at particular seasons; allowance being made for the different species of grain, &c., cultivated. There being no harvest of grain from the beginning of November to the beginning of March, the collections generally fall light in the intermediate months, but, about April and May, a large portion usually becomes payable, and again, in Bengal, after the rice is harvested: but, on the whole, the rent may be commonly taken at four instalments, two of which are considerable, and two of smaller portions of the rupee.

The heavy kists, or collections, of Bengal, are from August to January, in the proportion of two-thirds of the whole rent; the great crops in that quarter being cut after the rains. The gruff kists, which include the rubbee, or small harvest of white-corn, sugar, &c., come in between January and the beginning of May. The fruits, fish, &c., from April to July. In Bengal, the year begins in April; in Bahar, it begins in September. All the collections are made in money. Mr. Grant, formerly collector of Bhauglepore, has published a small tract on the subject of the revenues, which I strongly recommend to my readers: the work is, I believe, rarely to be obtained; therefore, a new edition seems to be loudly demanded.

It is to be feared, that, however beneficial the existing system may be, and, however equitable the arrangements made under the Mocurrery settlement have proved themselves, still the Company are not likely to be benefitted in proportion to the assiduity they have displayed, or to the tenderness with which the rights of their subjects have been regarded.

This, however, is to be said; that, according as the enterprize of individuals may, by degrees, give additional value to the soil, by an immense encrease of exportation, from various parts of the country, of a million of commodities, which, until latterly, were either unknown, or unheeded, so will the duties collected at the several chokies, (custom-house stations,) and at the several ports, together with the demand for British manufactures, be proportionally augmented.

It should be very generally made known, that the Company receive into their treasury all the realized property of persons demising in India, under letters of administration, or under the acts of executors, duly acknowledged and certified by the supreme courts of justice at the several presidencies. This effectually secures the interest persons in Europe may have in the estates of friends, &c., dying in India: so rigidly is this observed, that the relatives of any private soldier may fully ascertain how his property, if any, has been disposed of, and receive whatever sums may be forth-coming from the sale of his effects, &c.

Such a measure fully guards the principal of any sum left in the Company’s treasury; while, at the same time, the most pleasing facility is given to individuals, to enable them, or their attornies, to receive the interest, either at the presidency, or in the moofussul, (that is, from the collectors,) according as may be convenient: but such can only be done under a specific power of attorney.

The generality of traders, who resort to distant inland markets, near which to reside, or who, in favorable situations, become conspicuous as manufacturers, whether of indigo, cloth, sugar, &c., have invariably some connection with one or more agency-houses at the presidency; on these they draw their bills, generally for hypothecated cargoes, sent from the manufactory, either to be sold by them, or to be shipped for Europe. This, under a pure agency, is unexceptionable, provided the firm rests on the broad basis of absolute property, and does not play with the cash belonging to its less speculative constituents: such may be said to be merely the bankers of those whose consignments they receive, and pass on to this country without participating in the adventure; and confining themselves to a stipulated per centage on the amounts of invoices, according to the scale in common use.

Agency-houses are not confined to British subjects; the Portugueze, the Armenians, the Greeks, and others, form a portion of several firms of great respectability; or, at least, of those companies which, under different designations, insure the greater part of those vessels, which either sail from India to Europe direct, or that traverse the Indian seas, according to the state of the monsoons; carrying on a lucrative trade among the several Asiatic ports.

It must not be supposed, that persons devoting their whole attention to the concern of others, in such a climate, where the expences are very great, and from which it is an object with most adventurers, and speculators, to retire with such a competency as should afford some enjoyments during the decline of life, are to be remunerated in the same manner as though they had merely to attend their counting-houses in London for a very few hours daily. The Indian agent must keep a large establishment of sircars, podars, &c., and must maintain extensive connections in various parts of the country: nay, he is often expected to have an apartment, or two, in his dwelling, devoted to the accommodation of such of his country correspondents as may occasionally visit the presidency.

Combining all these circumstances, it will be evident, that his charges for commission must be such as, among us, would appear extravagantly high. The same causes operate towards raising the expences of a suit in the supreme court of judicature equally above those of the British courts; though the latter are certainly full high enough!

The terms of receiving, or paying, money, in exchange with Europe, China, or other parts, are completely arbitrary; being governed solely by the value of money to any particular firm at the time of negociating: I have known instances of some firms declining to offer more than two shillings and sixpence for a sicca rupee, bills being given payable at six months after sight in Europe, while others, whose stability appeared equally solid, offered two shillings and nine-pence for the same accommodation.

In point of commerce, Calcutta may, perhaps, be properly classed with Bristol; making this allowance, that what the former wants in the number of vessels employed, is made up by their average tonnage being considerable, and the value of their cargoes far superior. The length of the voyage must likewise be taken into consideration: a vessel may, during times of profound peace, make three voyages within twelve months, from Bristol to America, or the West Indies, and back again, and the same either to the Baltic, or to the Levant; whereas, few Indiamen make more than one return to their moorings in the Thames under fifteen months; the majority are out from fifteen to twenty months.

Hence, all our British ports appear more crowded, taking the year round, than Calcutta, which, from July to November, or even to January, often presents a forest of masts; while, on the other hand, during the rest of the year, only such vessels as may be under repair, or that have lost their season, or that beat up the bay against the monsoon, are to be seen in the river.

I have already explained, that, during half the year, that is, from about the middle of March to the middle of September, the wind is southerly, but then gradually changes to the northward, from which quarter it blows regularly for about five months, when it again gradually veers about to the southward. This gives name to the ‘northerly and southerly monsoons;’ which all navigators study to take advantage of: the difference in going with, or against the monsoon, from Calcutta to Madras, or vice versâ, often makes the difference of full five or six weeks, sometimes more: the trip being very commonly made in a week with the monsoon; but, against it, sometimes occupying no less than three months!

Few ships make more than one trip between Malabar and China, within the year, on account of the monsoon; but, between the intermediate ports from Bombay to Calcutta, two trips may be considered the average. During the wars with Hyder, and his son Tippoo, vessels have made four trips within the year, from Bengal to Madras; but such must not be considered a fair standard, three being considered a great exertion.

The town of Calcutta, which is estimated at a population of a hundred thousand souls, whereof not more than one thousand are British, is situated very advantageously for commerce. The Hoogly, which is navigable for ships of a thousand tons, at least thirty-five miles above Calcutta, communicates with the Ganges, by means of the Cossimbazar river, and has communications with the whole of the Sunderbund Passages, either through Tolley’s Canal, the creek called Chingrah Nullah, or the southern passage, through Channel Creek, which is adopted by the greater part of the vessels conveying rice and salt from the Soonderbunds: these are of a very stout construction, suited to those wide expanses of water they have to cross in that very hazardous line of navigation.

The average depth of water, within a stone’s throw of the eastern bank, on which Calcutta ranges for several miles, (including the suburbs up to the Maharrattah Ditch,) may be from six to eight fathoms when the tide is out. At particular places, the water deepens very suddenly, but, in most parts, a shelf, abounding with mud, runs out for sixty or seventy yards, down to low water mark, where the bank falls off, so that ships of any burthen may moor within a very few yards. The great front thus given to the town, affords innumerable facilities to those concerned in the shipping; especially as the custom-house, which is on the quay belonging to the old fort, stands nearly centrical, in respect to the European population.

The donies, which are small craft intended for the coasting trade carried on principally by native merchants, commonly lie higher up, opposite the Chitpore m’hut, or temple; there, in tiers, much the same as the shipping in the Thames, these pariah vessels present a contrast with the superb edifices under British management, and at once characterize not only the ignorance, but the narrow minds of their owners.

Few donies measure more than a hundred and fifty tons, or have more than two masts; sloops are by far most common, and the generality are equipped with coir cordage, as well as with country-made canvas.

The greater portion of these vessels return either in ballast, after delivering their cargoes of rice, at various ports in the Northern Sircars, or perhaps in the Carnatic; or they import with light cargoes, composed chiefly of coir and cowries, from the Sechelles and Maldivies; to which they likewise, now and then, make a bold voyage, at favorable seasons, with small invoices of coarse cottons, fit for the use of those islanders.

Here, and there, we see a doney with some European on board to navigate her; but, in general, only natives are employed; and the Europe-ships, which arrive with crews from their respective country, are often compelled to take a portion of lascars on board, for the purpose of aiding those who survive the pestilential miasma, to which they are so inconsiderately, or, more properly, inhumanly, subjected, while lying at Diamond-Harbour, &c. Those who escape with their lives, are usually much weakened by severe attacks of the ague, of which they rarely get quit, until relieved by an alterative course of mercury, in conjunction with the change of air experienced by getting out to sea.

I shall, for the present, take leave of my readers; observing, that I am now preparing for the press a work intended to give a full, but compact, ‘Description of India in General.’ In that work, it will be my study so to combine and arrange the several important matters coming under consideration, as to render the whole of whatever may relate to that interesting quarter, fully intelligible, and equally familiar.