Charges of the Refident's Office at Luckow, 9,4361 The changes adverted to in the explanations of the receipt for fubfidy, produced a variety of contingent expences, which could not be forefeen at the time of forming the climate.

Other Charges of the Civil Department, 35,6441. Thefe, in addition to the eftablishments, include contingencies of every defcription, and a number of charges, though fixed in their nature, variable in their amount. In thefe cafes, it is fcarcely poflible to form an eftimate of the probable expenditure. From the mode of ftating the arrears, by which the adjustment of this part of the account has been made, it is not practicable to explain, exactly, the caufe of the excefs. Some part of it appears to have been occafioned by extraordinary expences attending temporary embalies, particularly that to Ava, by additional durbar charges, alfo by a greater charge incurred on account of the Refidency at Poonah, in confequence of the newly-appointed Refident being prevented proceeding thither by the fetting in of the rains. Other caufes might likewife be mentioned, which it would be too tedious to detail.

Judicial Charges, 17,2161. The fame ficulty occurs as in the preceding article. It is, however, to be remarked, that in this department is included a number of contingencies which cannot be eftimat ed with any certainty.

Military Charges, 152,6201. The efti mate appeared to be calculated at an amount which might have been expected to embrace every probable contingency of the year, as it is provided for an additional force in Oude, alfo for the expences of intended expeditions; but from a course of events, abfolutely impoffible to be forefeen, it became requifite to make a further increafe in the first inftance, by which feveral regiments were placed on double batta. From that circumftance, and the unexpected movements of the

army, a confiderable expence was incured: the expence alfo of expeditions was much greater. Another caufe of the exce's is to be found in the augmentation of the native infantry, both in the ftrength, and by the railing two entire new regi

ments.

Cuftoms, Charges of Collections, 1,1711. This arifes, in part, from an addition to the eftablishment.

Opium, Advances and Charges, 31,634L This expence has hitherto depended on the quantity delivered under the contract, which may account, in fome measure, for the excefs: but a part has been occafioned by the preparations for the change in the fystem of management.

The laft head under which an excess is to be noticed is the Stamp-Office Charges, to the amount of 5,8451. The expenditure, in this inftance, is treble the fum eftimated. It being the first year of the establishment of the office, the difficulty of calculating the expence may be, in fome degree, owing to the novelty of the charge; but the principal caufe of the excels is affigned to have arifen from the purchafe of a much larger quantity of paper than eftimated, of which a very confiderable portion remains in ftore, fo that a part only of the expence may properly be charged to this year.

The heads under which the charges have fallen fhort of the estimate are but few; and, of those, by far the greatest amount is to be attributed rather to the deferring of the expence, than to the want of precifion in calculating the eftimate. They are as follows, viz.

Marine Charges, 6,6781. from a smaller expence attending the pilot fchooners and moorings; from the charge of veffels to cruile of the Andamans, though eftimated, not incurred; and from a fmaller advance for building veels.

Buildings and Fortifications, 43,0761, This difference is chiefly occafioned by the erection of extenfive cavalry cantonments being deferred till a more fuitable spot, than originally intended, fhall be fixed upon; and a finall part arifes from a lefs expence being incurred for buildings in the judicial department.

Revenue Charges, 23,0531. This difference arifes on a great number of items: near 70,000 rupees in peafions, charged in the eftimate, but transferred to Benares in the actual account. The expence of Pool. bundee was confiderably lefs; and in feveral of the diftri&ts, the general expence was below the amount eftimated.

Salt Advances and Charges, being lefs than the estimate in the fum of 48,1451. is the last article of explanation.

'The

fmaller

fmaller provifion of falt, in confequence of the unfavourable feafon, and the failure in the contract for coaft falt, as noticed under the revenues, have been the caufe of the diminution of the advances.

The net excefs of the charges has been ftated to amount to 137,6691.; from which deduct the net excefs of revenue, as ftated Likewife, 38,8931. ;—and the net deficiency in the actual net revenue, compared with the estimate, will then appear to be 98,775; and the total net revenue of the Prefidency of Bengal, in the year 1797-8, is found to amount to 1,751,0811. which, in confequence of the increafe of the expences during the year, is lefs than the net revenue of the year preceding, by 8,8821.

Eftimates, 1798-9.

The profpects of the year 1798-9 are much more flattering than the preceding

year.

The revenues are estimated, in the last column of No. 1, to amount to 6,259,600l.; and the charges, in the laft column of the flatement No. 2, to 3,952,8471.; making the estimated net revenue 2,306,7531. "The net difference in the amount of the refources, on a comparison with those of last year, is no less than 476,8591.; and the charges are, on the whole, cítimated at a lefs amount by 78,8121. It neverthelefs appears, that in a few particulars the eftimate ftates & more unfavourable view in both inftances; fome articles of revenue being expected to be below, and foine heads of charge to be above, the last year; but in neither cafe to a great amount.

The grofs fum of the improved revenue is 535,239. An increase of the Poft-office collections is expected, in confequence of regulations lately made in that department. The collection of the Land revenues is taken at 54,2881 inore. This cannot be termed a very fanguine calculation, when the defalcation of the laft, and the year preceding, is confidered. It is to be hoped, that in this inftance the eftimate will be more than realized. A larger produce from the fale of Salt is ftated, amounting to 63,4771. It likewife exceeds former eftimates upwards of five lacks. The advices favour the profpect, that the expectation in this regard will not be difappointed. An increafe of 18,280l. is reckoned upon from the Stamp duties. In the laft year the inflitation of them took place. When the firft calculation, at nearly fix lacks, is confidered, it may be hoped that the prefent eftimate, at half the amount, is not fated too high.

By far the greatest addition is expected from the fubfidies, in confequence of new treaties with the Nabob of Oude and the

Nizam. A more particular explanation of thefe engagements will be offered hereafter: at prefent, it fuffice to may remark, that the Oude fubfidy is calculated, in this year, to amount to 959,1971 which is more than received last year 287,070l. So large a receipt is not to be looked for in futute years; as this fumi includes not only the current fubfidy fet tled in February 1798, but likewife arrears, and the expence of repairing fome forts, which the prefent Vizier has agreed to defray. The Subfidy from the Nizam, under the former treaty, is included in the Madras ftatements. The fum here flated, amounting to 104,400l. is the part, under the treaty of September 1798, which fell due from that time to the end of the official year.

The only article requiring notice, from which a lefs receipt is expected, is the Opium: the difference amounts to 52,443 This is the first year of the change of the fyftem from a contract to the manage ment by agency. The reduction of the quantity is one of the meafures referted to for reftoring the trade; of course a lefs produce is estimated.

The net diminution of the charges, compared with the last year, has been ftated. On an examination of the ac

counts, it appears that the aggregate of

thofe items, on which an increase is expected, amounts to 93,7261. And the total of thofe on which a lefs expendi ture is looked for, is 172,5391. Thofe, in the first inftance, to any confiderable amount, are the Buildings and Fortifications, 64,3041. of which the moft confiderable part is in the repairing and ftrengthening the forts in the Vizier's dominions. The advances in the Salt department are calcu lated at 24,9451. more, on account of the additional quantity likely to be provided for in the year.

The diminution is in the great majority of the items. The charges in the Civil depariment are all expected to be lefs: the Pof-ffice, from the probability of a lefs expence in the extraordinaries: at Lucknou, from the refidency being exempted from the contingencies of the last year. As to the remaining Civilebarges, on which the diminution is the greateft, the remark upon the actual accounts muft, of neceflity, fuffice for an explanation. This may like wife be found to apply with regard to the charges of the Judicial department, which appear below the laft year. The Military expences are estimated at a lefs amount by 32,7921. On the out-turn in this refpect it is impollible to form a conjecture, although the eftimate was calculated with every attention to the circumftances then exifting, or likely to occur. The greatef difference

ifference is expected in the Opium, from the determination to restrict the quantity manufactured till the demand of the market can be more completely afcertained. The expence of the Stamp-office is below the last year. The great expence (beyond the firft eftimate) attending the inftitution, has been noticed, and that it was not likely to occur in future; it is therefore hoped that the amount now inferted will not be exceeded.

The refult of the comparison of the revenues and charges, by the actual accounts, in the year 1797-8, and as estimated for the year 1798-9, in the net revenue in the latter inftance, is expected to exceed that in the former by 555,6721; with regard to which it is to be obferved, that although their exifts, at prefent, no ground for doubt of the realization of the estimated refources, and although the charges in general are stated at an amount which does not appear objectionable, it may be expected that the important tranfactions at the clofe of the year, and the extraordinary and unparelleled exertions of the Govern ment, will have occafioned an increase of the military expences.

MADRAS

The revenues and charges of the Prefidency of Madras come next under confideration. To pursue the examination of them in like manner with thofe of Bengal, it will be neceffary, first, to refer to the account No. 4, the three first columns of which fhew the receipt of revenue in the years 1795-6, 1796-7, and 1797-8. In former years, the peculiar fituation of a part of the refources of this Prefidency, rendered it neceffary to make fome adjuftments before an average could properly be drawn; on the prefent occafion, as in the haft year, it feems only requifite to exclude the revenues of Ceylon and the Dutch fettlements asnot properly appertaining to the fixed annual receipt. In this view, the average receipt of the three years above named amounts to 1,824,753 which is lefs than the average calculated on the accounts one year back by 21,3211.

Omitting an average of charges, for reafons already adverted to under Bengal, the next account which calls the attention

of the Committee is No. 6. In that is fhewn a comparison of the revenues and charges of the year 1797-8, according to the eltimate, and by the actual accounts. The revenues were estimated to produce 2,334,6751-their actual amount was 1,938,950l.; making a deficiency, in the actual receipt, of 395,725).

The heads of revenue are few, in which the actual receipts have, in this year, ex

ceeded the estimated, amounting in the whole to only 27,6431. Of this, the fum of 8,1561. is in the Subfidy from the Nabob of Arcot, and arifes from the collections in the Poligar countries (taken in part payment) being more productive than expected. This is not to be confidered as an addition to the fubfidy, but as a recovery of arrears. The Revenues of Ceylon, and the Pofl-office collections, in a fmail amount, from the remaining part of the furplus receipt. The total of the deficiencies was 423,3681. The detail is as follows, viz.

Land and Sea Cufloms, 2,1511. The trade on which the produce of the cuftoms depends, having in this year been generally lefs than in the laft, may account for the difference.

Subfidy from the Rajah of Tanjore, 166,9581. When the effimate was under confideration last year, a doubt of the rea lization under this head was stated; as it was a ground of furprise, that, fituated as the Tanjore country then was, fo large a receipt fhould be reckoned upon.

The deficiency in the Subjidy from the Nizam, amounting to 47,5121. is under the engagement by the former treaty. From the nature of the connection with his Highness, there is no doubt of its being cleared in the account with him.

The most ferious difappointment, in every view, has occurred in the collection of the Land revenues to the amount of 191,0421. The collection of the laft year was nearly three lacks below the fum eftimated; but fome fatisfaction was derived, from the confideration of its being, on the comparifon with former years, very productive. In that inftance, it certainly appeared that the estimate was rated too high; but in the prefent it is to be obferved with concern, that a fimilar excufe cannot be urged in nearly the fame extent. A narrow examination into the causes of the defalcation became eflentially requi fite, and the advices have been attentively looked into; from which it is difcovered, that the difference is in the demand of the current year, and that the collections on account of balances, in the general, have been exceeded. The revenues of the jag hire have been realized; and in the dif tricts of the fouthward, the deficiencieshave been inconfiderable. The great failure has occurred in the northern fircars; where, although the Company's authority is becoming each year more firmly eftablifhed, the collections are ftill attended with difficulty, requiring all the energy, ability and diligence of the collectors. The effect of the fmalleit relaxation is foon vifible; and although, in many of the dif

tricts,

tricts, the fervants of the Company are highly deferving of credit for their fuccelsful and praife-worthy exertions; in fome, a contrary conduct has produced inconvenience.

The caufes affigned for the defalcation are various: fuperabundant and low price of grain, in fome infances; in others, lofs of property by inundations, and the inter ruption of agriculture, either by the fail ure of the early, or by the prodigious quantity of the middle and latter rains. It is, however, hoped, from the fecurities in hand, and the arrangements made, that the ultimate deficiency in the present year's demand will not be to a very confiderable

amount.

Notwithstanding the produce of the Collections from the Ceded countries was below the estimate in 15,3521. it was not far beneath that of the last year, and exceeded confiderably that of the year before. A part is ftated to have been occafioned by an alteration in the engagements with fome of the renters, and fecurity is obtained for another part.

The probable charges of this Prefidency in the year 1797-8, appear to have been calculated with a particular degree of accuracy. They were estimated to amount to 2,482,8381.;-their actual amount was 2,515,774.; exceeding the estimate in only the fum of 32,9361. Few obfervations on this finall difference are requifite; be caufe, although it is the net excess merely, the variations as to the furplus or the deficiency in the actual charges have not been to any confiderable amount. The grofs excefs was 59,2111. and the deficiency 26,2751-arifing in both inftances upon a number of items. The excels in the Civil charges was 10,3491. and arifes principally from contingencies, as lefs by exchange, &c. not inferted in the estimate. The Military expences were morethan eftimated, 16,4831. Some of the charges appear to have been lefs; but the increate of the army,the additional purchafe of tores, and difbursements on expeditions, have operated to produce the excufs. On the Revenue charges the excefs was 19.9321. Some of the expences of this department were lefs than eftimated; but there is difficulty in accounting for it exactly, as a part of the difference arifes from the mode of ftating the arrears, which are adjusted with the actual accounts of the year. The Charges at Ceylon and the Dutch fettlements include the expence of the fupport and maintenance of prifoners, and a number of contingencies, which neceffarily muft be uncertain: this explanation may be fupposed to account for the excefs in this initance, amounting to 12,111

The items of charge which have not equalled the estimate are the Poft-office, in a fmall amount; the charges on the reve nues of the ceded countries, in 8,2791. from a diminution of the district establish ments, a reduction of furvey charges, a lefs expence in the repair of tanks, and the poftponement of fome other charges; the charges on the afligned revenues of Tanjore, 17,4511. in confequence of the estimate having calculated on a difbursement for penfions which has not been incurred, and on a charge of collection more than in the event proved requifite.

The deficiency in the actual revenues was ftated to amount to 395,7251. Adding the furplus of the actual charges, as fhewn above, 32,9361. the net furplus of the actual charges will then be found to amount to 428,6611. and the actual furplus of the charges of this Prefidency, in the year 1797-8, will appear to be 576,1231. which exceeds the furplus of the charges of the preceding year by 164,660l. partly from the deficiency in the receipts, and partly from the increase of the military expences occafioned by the addition to the forces, and other contingencies, in confequence of the war.

Eftimates, 1798-9.

The important occurrences which will be brought to the notice of the Committee were partly in view, when the calculations were made of the probable expences of this Presidency for the year 1798-9; from whence it is juftly to be expected, that the disbursements must be to an amount almoft unprecedented. No diminution of revenue having been apprehended, the receipts have been taken at an amount which, in general, appears to be prefcribed by the experience of the year preceding. The particulars both of revenue and charge, will be found in the last co lumns of the accounts No. 4 and 5.

The revenues are estimated to amount to 2,004,9931. and the charges to 2,875,5191. by which the expected excels of charge appears to be 852,5261. On the compari fon it is difcovered, that the revenues are eftimated to exceed thofe of the laft year, by 66,0421. Several variations, neverthe lefs, appear to a more confiderable amount; under fome heads, the receipt being ex pected to be larger; and under others, Jefs. The Tanjore fubfidy is stated at fomething more than the receipt last year, on the fuppofition that more will be realized from the affumed diftricts. The fubfidy from the Nizam is taken at the full amount payable under the former engage ment at this Prefidency. The deficient -receipt in 1797-8, as explained in the act

count