began early to feel the effects of this desolating war. Tinnevelly, Madura, and Ramnadaporum, though little infested with Hyder's troops, became a prey to the incursions of the Polygars, who stripped them of the greatest part of the revenues. Ongole, Nellore, and Palnaud, the only remaining districts, had suffered, but in a small degree.
The misfortunes of war, however, were not the only evils which the Carnatic experienced. The Nabob's aumildars, and other servants, appear to have taken advantage of the general confusion to enrich themselves. A very small part of the revenue was accounted for; and so high were the ordinary expenses of every district, that double the apparent produce of the whole country would not have satisfied them.
In this state, which we believe is no way exaggerated, the Company took charge of the assigned countries. Their prospect of relief from the heavy burdens of the war was, indeed, but little advanced by the Nabob's concession; and the revenues of the Carnatic seemed in danger of being irrecoverably lost, unless a speedy and entire change of system could be adopted.
On our minutes of the 21st January we treated the subject of the assignment at some length, and pointed out the mischiefs which, in addition to the effects of the war, had arisen from what we conceived to be wrong and oppressive management. We used the freedom to suggest an entire alteration in the mode of realizing the revenues. We proposed a considerable and immediate reduction of expenses, and a total change of the principal aumildars who had been employed under the Nabob.
Our ideas had the good fortune to receive your approbation; but the removal of the Nabob's servants being thought improper at that particular period of the collections, we employed our attention chiefly in preserving what revenue was left the country, and acquiring such materials as might lead to a more perfect knowledge of its former and present state.
These pursuits, as we apprehended, met with great obstructions from the conduct of the Nabob's servants. The orders they received were evaded under various pretexts; no attention was paid to the strong and repeated applications made to them for the accounts of their management; and their attachment to the Company's interest appeared, in every instance, so feeble, that we saw no prospect whatever of success, but in the appointment of renters under the Company's sole authority.
Upon this principle, we judged it expedient to recommend that such of the Nabob's districts as were in a state to be farmed out might be immediately let by a public advertisement, issued in the Company's name, and circulated through every province of the Carnatic; and, with the view of encouraging bidders, we proposed that the countries might be advertised for the whole period of the Nabob's assignment, and the security of the Company's protection promised in the fullest manner to such persons as might become renters.
This plan had the desired effect; and the attempts which were secretly made to counteract it afforded an unequivocal proof of its necessity: but the advantages resulting from it were more pleasingly evinced by the number of proposals that were delivered, and by the terms which were in general offered for the districts intended to be farmed out.
Having so far attained the purposes of the assignment, our attention was next turned to the heavy expenses entailed upon the different provinces; and here, we confess, our astonishment was raised to the highest pitch. In the Trichinopoly country the standing disbursements appeared, by the Nabob's own accounts, to be one lac of rupees more than the receipts. In other districts the charges were not in so high a proportion, but still rated on a most extravagant scale; and we saw, by every account that was brought before us, the absolute necessity of retrenching considerably in all the articles of expense.
Our own reason, aided by such inquiries as we were able to make, suggested the alterations we have recommended to your Lordship, &c., under this head. You will observe that we have not acted sparingly, but we chose rather, in cases of doubt, to incur the hazard of retrenching too much than too little; because it would be easier, after any stated allowance for expenses, to add what might be necessary than to diminish. We hope, however, there will be no material increase in the articles, as they now stand.
One considerable charge upon the Nabob's country was for extraordinary sibbendies, sepoys, and horsemen, who appeared to us to be a very unnecessary incumbrance on the revenue. Your Lordship, &c., have determined to receive such of these people as will enlist into the Company's service, and discharge the rest. This measure will not only relieve the country of a heavy burden, but tend greatly to fix in the Company that kind of authority which is requisite for the due collection of the revenues.
In consequence of your determination respecting the Nabob's sepoys, &c., every charge under that head has been struck out of our account of expenses. If the whole number of these people be enlisted by the Company, there will probably be no more than sufficient to complete their ordinary military establishment. But should the present reduction of the Nabob's artillery render it expedient, after the war, to make any addition to the Company's establishment for the purposes of the assigned countries, the expense of such addition, whatever it be, must be deducted from the present account of savings.
In considering the charges of the several districts, in order to establish better regulations, we were careful to discriminate those incurred for troops, kept or supposed to be kept up for the defence of the country, from those of the sibbendy, servants, &c., for the cultivation of the lands and the collection of the revenues, as well as to pay attention, to such of the established customs of the country, ancient privileges of the inhabitants, and public charities, as were necessarily allowed, and appeared proper to be continued, but which, under the Nabob's government, were not only rated much higher, but had been blended under one confused and almost unintelligible title of expenses of the districts: so joined, perhaps, to afford pleas and means of secreting and appropriating great part of the revenues to other purposes than fairly appeared; and certainly betraying the utmost neglect and mismanagement, as giving latitude for every species of fraud and oppression. Such a system has, in the few latter years of the Nabob's necessities, brought all his countries into that situation from which nothing but the most rigid economy, strict observance of the conduct of managers, and the most conciliating attention to the rights of the inhabitants can possibly recover them.
It now only remains for us to lay before your Lordship, &c., the inclosed statement of the sums at which the districts lately advertised have been let, compared with the accounts of their produce delivered by the Nabob, and entered on our proceedings of the 21st January,—likewise a comparative view of the former and present expenses.
The Nabob's accounts of the produce of these districts state, as we have some reason to think, the sums which former renters engaged to pay to him, (and which were seldom, if ever, made good,) and not the sums actually produced by the districts; yet we have the satisfaction to observe that the present aggregate rents, upon an average, are equal to those accounts. Your Lordship, &c., cannot, indeed, expect, that, in the midst of the danger, invasion, and distress which assail the Carnatic on every side, the renters now appointed will be able at present to fulfil the terms of their leases; but we trust, from the measures we have taken, that very little, if any, of the actual collections will be lost, even during the war,—and that, on the return of peace and tranquillity, the renters will have it in their power fully to perform their respective agreements.
We much regret that the situation of the Arcot province will not admit of the same settlement which has been made for the other districts; but the enemy being in possession of the capital, together with several other strongholds, and having entirely desolated the country, there is little room to hope for more from it than a bare subsistence to the few garrisons we have left there.
We shall not fail to give our attention towards obtaining every information respecting this province that the present times will permit, and to take the first opportunity to propose such arrangements for the management as we may think eligible.
We have the honor to be
Your most obedient humble servants,
CHARLES
