That the new administrator, warned by the severe example made of his predecessor, is represented by the said Warren Hastings as having made it his "avowed principle" (as it might be expected it should be) "that the sum fixed for the revenue must be collected." And he did, upon the principle aforesaid, and by the means suggested by a principle of that sort, accordingly levy from the country, and did regularly discharge to the British Resident at Benares, by monthly payments, the sums imposed by the said Warren Hastings, as it is asserted by the Resident, Fowke; but the said Warren Hastings did assert that his annual collections did not amount to more than Lac 37,37,600, or thereabouts, which he says is much short of the revenues of the province, and is by about twenty-four thousand pounds short of his agreement.

That it further appears, that, notwithstanding the new administrator aforesaid was appointed two months, or thereabouts, after the beginning of the Fusseli year, that is to say, about the middle of November, 1782, and the former administrator had collected a certain portion of the revenues of that year, amounting to 17,000l. and upwards, yet he, the said new administrator, upon the unjust and destructive principle aforesaid, suggested by the cruel and violent proceedings of the said Warren Hastings towards his predecessor, did levy on the province, within the said year, the whole amount of the revenues to be collected, in addition to the sum collected by his predecessor aforesaid.

That, on account of a great drought which prevailed in the province aforesaid, a remission of certain duties in grain was proposed by the chief criminal judge at Benares; but the administrator aforesaid, being fearful that the revenue should fall short in his hands, did strenuously oppose himself to the necessary relief to the inhabitants of the said city.

That, notwithstanding the cantonment of several bodies of the Company's troops within the province, since the abolition of the native government, it became subject in a particular manner to the depredations of the Rajahs upon the borders; insomuch that in one quarter no fewer than thirty villages had been sacked and burned, and the inhabitants reduced to the most extreme distress.

That the Resident, in his letter to the board at Calcutta, did represent that the collection of the revenue was become very difficult, and, besides the extreme drought, did assign for a cause of that difficulty the following. "That there is also one fund which in former years was often applied in this country to remedy temporary inconveniences in the revenue, and which in the present year does not exist. This was the private fortunes of merchants and shroffs [bankers] resident in Benares, from whom aumils [collectors] of credit could obtain temporary loans to satisfy the immediate calls of the Rajah. These sums, which used to circulate between the aumil and the merchant, have been turned into a different channel, by bills of exchange to defray the expenses of government, both on the west coast of India, and also at Madras." To which representation it does not appear that any answer was given, or that any mode of redress was adopted in consequence thereof.

That the said Warren Hastings, having passed through the province of Benares (Gazipore) in his progress towards Oude, did, in a letter dated from the city of Lucknow, the 2d of April, 1784, give to the Council Board at Calcutta an account, highly dishonorable to the British government, of the effect of the arrangements made by himself in the years 1781 and 1782, in the words following. "Having contrived, by making forced stages, while the troops of my escort marched at the ordinary rate, to make a stay of five days at Benares, I was thereby furnished with the means of acquiring some knowledge of the state of the province, which I am anxious to communicate to you. Indeed, the inquiry, which was in a great degree obtruded upon me, affected me with very mortifying reflections on my inability to apply it to any useful purpose. From the confines of Buxar to Benares I was followed and fatigued by the clamors of the discontented inhabitants. It was what I expected in a degree, because it is rare that the exercise of authority should prove satisfactory to all who are the objects of it. The distresses which were produced by the long-continued drought unavoidably tended to heighten the general discontent; yet I have reason to fear that the cause existed principally in a defective, if not a corrupt and oppressive administration. Of a multitude of petitions which were presented to me, and of which I took minutes, every one that did not relate to a personal grievance contained the representation of one and the same species of oppression, which is in its nature of an influence most fatal to the future cultivation. The practice to which I allude is this. It is affirmed that the aumils and renters exact from the proprietors of the actual harvest a large increase in kind on their stipulated rent: that is, from those who hold their pottah by the tenure of paying one half of the produce of their crops, either the whole without subterfuge, or a large proportion of it by a false measurement or other pretexts; and from those whose engagements are for a fixed rent in money, the half, or a greater proportion, is taken in kind. This is in effect a tax upon the industry of the inhabitants: since there is scarce a field of grain in the province, I might say not one, which has not been preserved by the incessant labor of the cultivator, by digging wells for their supply, or watering them from the wells of masonry with which their country abounds, or from the neighboring tanks, rivers, and nullahs. The people who imposed on themselves this voluntary and extraordinary labor, and not unattended with expense, did it on the expectation of reaping the profits of it; and it is certain they would not have done it, if they had known that their rulers, from whom they were entitled to an indemnification, would take from them what they had so hardly earned. If the same administration continues, and the country shall again labor under a want of rain, every field will be abandoned, the revenue fail, and thousands perish through want of subsistence: for who will labor for the sole benefit of others, and to make himself the subject of exaction? These practices are to be imputed to the Naib himself" (the administrator forced by the said Warren Hastings on the present Rajah of Benares). "The avowed principle on which he acts, and which he acknowledged to myself, is, that the whole sum fixed for the revenue of the province must be collected,—and that, for this purpose, the deficiency arising in places where the crops have failed, or which have been left uncultivated, must be supplied from the resources of others, where the soil has been better suited to the season, or the industry of the cultivators hath been more successfully exerted: a principle which, however specious and plausible it may at first appear, certainly tends to the most pernicious and destructive consequences. If this declaration of the Naib had been made only to myself, I might have doubted my construction of it; but it was repeated by him to Mr. Anderson, who understood it exactly in the same sense. In the management of the customs, the conduct of the Naib, or of the officer under him, was forced also upon my attention. The exorbitant rates exacted by an arbitrary valuation of the goods, the practice of exacting duties twice on the same goods, (first from the seller, and afterwards from the buyer,) and the vexations, disputes, and delays drawn on the merchants by these oppressions, were loudly complained of; and some instances of this kind were said to exist at the very time I was at Benares. Under such circumstances, we are not to wonder, if the merchants of foreign countries are discouraged from resorting to Benares, and if the commerce of that province should annually decay. Other evils, or imputed evils, have accidentally come to my knowledge, which I will not now particularize, as I hope, that, with the assistance of the Resident, they may be in part corrected. One evil I must mention, because it has been verified by my own observation, and is of that kind which reflects an unmerited reproach on our general and national character. When I was at Buxar, the Resident, at my desire, enjoined the Naib to appoint creditable people to every town through which our route lay, to persuade and encourage the inhabitants to remain in their houses, promising to give them guards as I approached, and they required it for their protection; and that he might perceive how earnest I was for his observation of this precaution, I repeated it to him in person, and dismissed him that he might precede me for that purpose. But, to my great disappointment, I found every place through which I passed abandoned; nor had there been a man left in any of them for their protection. I am sorry to add, that, from Buxar to the opposite boundary, I have seen nothing but traces of complete devastation in every village: whether caused by the followers of the troops which have lately passed, for their natural relief, (and I know not whether my own may not have had their share,) or from the apprehensions of the inhabitants left to themselves, and of themselves deserting their houses. I wish to acquit my own countrymen of the blame of these unfavorable appearances, and in my own heart I do acquit them; for at one encampment a crowd of people came to me complaining that their new aumil (collector), on the approach of any military detachment, himself first fled from the place; and the inhabitants, having no one to whom they could apply for redress, or for the representation of their grievances, and being thus remediless, fled also; so that their houses and effects became a prey to any person who chose to plunder them. The general conclusion appeared to me an inevitable consequence from such a state of facts; and my own senses bore testimony to it in this specific instance: nor do I know how it is possible for any officer commanding a military party, how attentive soever he may be to the discipline and forbearance of his people, to prevent disorders, when there is neither opposition to hinder nor evidence to detect them. These and many other irregularities I impute solely to the Naib, and recommend his instant removal. I cannot help remarking, that, except the city of Benares, the province is in effect without a government. The administration of the province is misconducted, and the people oppressed, trade discouraged, and the revenue in danger of a rapid decline, from the violent appropriation of its means."

That the said Warren Hastings did recommend to the Council, for a remedy of the disorders and calamities which had arisen from his own acts, dispositions, and appointments, that the administrator aforesaid should be instantly removed from his office,—attributing the aforesaid "irregularities, and many others, solely to him," although, on his own representation, it does appear that he was the sole cause of the irregularities therein described. Neither does it appear that the administrator, so by the said Hastings nominated and removed, was properly charged and called to answer for the said recited irregularities, or for the many others not recited, but attributed solely to him; nor has any plea or excuse from him been transmitted to the board, or to the Court of Directors; but he was, at the instance of the said Hastings, deprived of his said office, contrary to the principles of natural justice, in a violent and arbitrary manner; which proceeding, combined with the example made of his predecessor, must necessarily leave to the person who should succeed to the said office no distinct principle upon which he might act with safety. But in comparing the consequences of the two delinquencies charged, the failure of the payment of the revenues (from whatever cause it may arise) is more likely to be avoided than any severe course towards the inhabitants: as the former fault was, besides the deprivation of office, attended with two imprisonments, with a menace of death, and an actual death, in disgrace, poverty, and insolvency; whereas the latter, namely, the oppression, and thereby the total ruin, of the country, charged on the second administrator, was only followed by loss of office,—although, he, the said Warren Hastings, did farther assert (but with what truth does not appear) that the collection of the last administrator had fallen much short of the revenue of the province.

That the said Warren Hastings himself was sensible that the frequent changes by him made would much disorder the management of the revenues, and seemed desirous of concealing his intentions concerning the last change until the time of its execution. Yet it appears, by a letter from the British Resident, dated the 23d of June, 1784, "that a very strong report prevailed at Benares of his [the said Hastings's] intentions of appointing a new Naib for the approaching year, and that the effect is evident which the prevalence of such an idea amongst the aumils would probably have on the cultivation at this particular time. The heavy mofussil kists [harvest instalments] have now been collected by the aumils; the season of tillage is arrived; the ryots [country farmers] must be indulged, and even assisted by advances; and the aumil must look for his returns in the abundance of the crop, the consequence of this early attention to the cultivation. The effect is evident which the report of a change in the first officer of the revenue must have on the minds of the aumils, by leaving them at an uncertainty of what they have in future to expect; and in proportion to the degree of this uncertainty, their efforts and expenses in promoting the cultivation will be languid and sparing. In compliance with the Naib's request, I have written to all the aumils, encouraging and ordering them to attend to the cultivation of their respective districts; but I conceive I should be able to promote this very desirable intention much more effectually, if you will honor me with the communication of your intentions on this subject. At the same time I cannot help just remarking, that, if a change is intended, the sooner it takes place, the more the bad effects I have described will be obviated."