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!