c. 1718.—"Even the Divan of the Qhalissah Office, who is, properly speaking, the Minister of the finances, or at least the accomptant general, was become a mere cypher, or a body without a soul."—Seir Mutaqherin, i. 110.

1762.—"A letter from Dacca states that the Hon'ble Company's Dewan (Manikchand) died on the morning of this letter.... As they apprehend he has died worth a large sum of money which the Government's people (i.e. of the Nawāb) may be desirous to possess to the injury of his lawful heirs, they request the protection of the flag ... to the family of a man who has served the Company for upwards of 30 years with care and fidelity."—Ft. Wm. Cons., Nov. 29. In Long, 283.

1766.—"There then resided at his Court a Gentoo named Allum Chund, who had been many years Dewan to Soujah Khan, by whom he was much revered for his great age, wisdom, and faithful services."—Holwell, Hist. Events, i. 74.

1771.—"By our general address you will be informed that we have to be dissatisfied with the administration of Mahomet Reza Cawn, and will perceive the expediency of our divesting him of the rank and influence he holds as Naib Duan of the Kingdom of Bengal."—Court of Directors to W. Hastings, in Gleig, i. 121.

1783.—"The Committee, with the best intentions, best abilities, and steadiest of application, must after all be a tool in the hands of their Duan."—Teignmouth, Mem. i. 74.

1834.—"His (Raja of Ulwar's) Dewanjee, Balmochun, who chanced to be in the neighbourhood, with 6 Risalas of horse ... was further ordered to go out and meet me."—Mem. of Col. Mountain, 132.

[1861.—See quotation under [AMEEN].]

In the following quotations the identity of dīwān and douane or dogana is shown more or less clearly.

A.D. 1178.—"The Moslem were ordered to disembark their goods (at Alexandria), and what remained of their stock of provisions; and on the shore were officers who took them in charge, and carried all that was landed to the Dīwān. They were called forward one by one; the property of each was brought out, and the Dīwān was straitened with the crowd. The search fell on every article, small or great; one thing got mixt up with another, and hands were thrust into the midst of the packages to discover if anything were concealed in them. Then, after this, an oath was administered to the owners that they had nothing more than had been found. Amid all this, in the confusion of hands and the greatness of the crowd many things went amissing. At length the passengers were dismissed after a scene of humiliation and great ignominy, for which we pray God to grant an ample recompense. But this, past doubt, is one of the things kept hidden from the great Sultan Salāh-ud-dīn, whose well-known justice and benevolence are such that, if he knew it, he would certainly abolish the practice" [viz. as regards Mecca pilgrims].[[107]]—Ibn Jubair, orig. in Wright's ed., p. 36.

c. 1340.—"Doana in all the cities of the Saracens, in Sicily, in Naples, and throughout the Kingdom of Apulia ... Dazio at Venice; Gabella throughout Tuscany; ... Costuma throughout the Island of England.... All these names mean duties which have to be paid for goods and wares and other things, imported to, or exported from, or passed through the countries and places detailed."—Francesco Balducci Pegolotti, see Cathay, &c., ii. 285-6.