Complete Works of Edmund Burke

by Edmund Burke

  REVENUES. PART II.

  That the said Warren Hastings has on sundry occasions declared his deliberate opinion generally against all innovations, and particularly in the collection and management of the revenues of Bengal: that “he was well aware of the expense and inconvenience which ever attends innovations of all kinds, on, their first institution; — that innovations are always attended with difficulties and inconveniences, and innovations in the revenue with a suspension of the collections; — that the continual variations in the mode of collecting the revenue, and the continual usurpation on the rights of the people, have fixed in the minds of the ryots a rooted distrust of the ordinances of government.” That the Court of Directors have repeatedly declared their apprehensions “that a sudden transition from one mode to another, in the investigation and collection of their revenue, might have alarmed the inhabitants, lessened their confidence in the Company’s proceedings, and been attended with other evils.”

  That the said Warren Hastings, immediately after his appointment to the government of Fort William, in April, 1772, did abolish the office of Naib Dewan, or native collector of the revenues, then existing; that he did at the same time appoint a committee of the board to go on a circuit through the provinces, and to form a settlement of the revenues for five years; that he did then appoint sundry of the Company’s servants to have the management of the collections, viz., one in each district, under the title of Collector; that he did then abolish the General Board of Revenue or Council at Moorshedabad, for the following reasons: “That, while the controlling and executive part of the revenue and the correspondence with the collectors was carried on by a council at Moorshedabad, the members of the administration at Calcutta had no opportunity of acquiring that thorough and comprehensive knowledge which could only result from practical experience; that the orders of the Court of Directors, which established a new system, which enjoined many new regulations and inquiries, could not properly be delegated to a subordinate council, and it became absolutely necessary that the business of the revenue should be conducted under the immediate observation and direction of the board.” — That in November, 1773, the said Warren Hastings abolished the office of Collector, and transferred the collection and management of the revenues to several councils of revenue, commonly called Provincial Councils. That on the 24th of October, 1774, the said Warren Hastings earnestly offered his advice (to the Governor-General and Council, then newly appointed by act of Parliament) for the continuation of the said system of Provincial Councils in all its parts. That the said Warren Hastings did, on the 22d of April, 1775, transmit to the Directors a formal plan for the future settlement of the revenues, and did therein declare, that, “with respect to the mode of managing the collection of the revenue and the administration of justice, none occurred to him so good as the system which was already established of Provincial Councils.” That on the 18th of January, 1776, the said Warren Hastings did transmit to the Court of Directors a plan for the better administration of justice, that in this plan the establishment of the said Provincial Councils was specially provided for and confirmed, and that Warren Hastings did recommend it to the Directors to obtain the sanction of Parliament for a confirmation of the said plan. That on the 30th of April, 1776, the said Warren Hastings did transmit to the Court of Directors the draft or scheme of an act of Parliament for the better administration of justice in the provinces, in which the said establishment of Provincial Councils is again specially included, and special jurisdiction assigned to the said Councils. That the Court of Directors, in a letter dated 5th of February, 1777, did give the following instruction to the Governor-General and Council, a majority of whom, viz., Sir John Clavering, Colonel Monson, and Mr. Francis, had disapproved of the plan of Provincial Councils: “If you are fully convinced that the establishment of Provincial Councils has not answered nor is not capable of answering the purposes intended by such institutions, we hereby direct you to form a new plan for the collection of the revenues, and to transmit the same to us for our consideration.” — That the said Warren Hastings, in contradiction to his own sentiments repeatedly declared, and to his own advice repeatedly and deliberately given, and in defiance of the orders of the Directors, to whom he transmitted no previous communication whatever of his intention to abolish the said Provincial Councils, did, in the beginning of the year 1781, again change the whole system of the collections of the public revenue of Bengal, as also the administration of civil and criminal justice throughout the provinces. That the said Warren Hastings, in a letter dated 5th of May, 1781, advising the Court of Directors of the said changes, has falsely affirmed, “that the plan of superintending and collecting the public revenue of the provinces through the agency of Provincial Councils had been instituted for the temporary and declared purpose of introducing another more permanent mode by an easy and gradual change”; that, on the contrary, the said Warren Hastings, from the year 1773 to the year 1781, has constantly and uniformly insisted on the wisdom of that institution, and on the necessity of never departing from it; that he has in that time repeatedly advised that the said institution should be confirmed in perpetuity by an act of Parliament; that the said total dissolution of the Provincial Councils was not introduced by any easy and gradual change, nor by any gradations whatever, but was sudden and unprepared, and instantly accomplished by a single act of power; and that the said Warren Hastings, in the place of the said Councils, has substituted a Committee of Revenue, consisting of four covenanted servants, on principles opposite to those which he had himself professed, and with exclusive powers, tending to deprive the members of the Supreme Council of a due knowledge of and inspection into the management of the territorial revenues, specially and unalienably vested by the legislature in the Governor-General and Council, and to vest the same solely and entirely in the said Warren Hastings. That the reasons assigned by the said Warren Hastings for constituting the said Committee of Revenue are incompatible with those which he professed when he abolished the subordinate Council of Revenue at Moorshedabad: that he has invested the said Committee in the fullest manner with all the powers and authority of the Governor-General and Council; that he has thereby contracted the whole power and office of the Provincial Councils into a small compass, and vested the same in four persons appointed by himself; that he has thereby taken the general transaction and cognizance of revenue business out of the Supreme Council; that the said Committee are empowered to conduct the current business of the revenue department without reference to the Supreme Council, and only report to the board such extraordinary occurrences, claims, and proposals as may require the special orders of the board; that even the instruction to report to the board in extraordinary cases is nugatory and fallacious, being accompanied with limitations which make it impossible for the said board to decide on any questions whatsoever: since it is expressly provided by the said Warren Hastings, that, if the members of the Committee differ in opinion, it is not expected that every dissentient opinion should be recorded; consequently the Supreme Council, on any reference to their board, can see nothing but the resolutions or reasons of the majority of the Committee, without the arguments on which the dissentient opinions might be founded: and since it is also expressly provided by the said Warren Hastings, that the determination of the majority of the Committee should not therefore be stayed, unless it should be so agreed by the majority, — that is, that, notwithstanding the reference to the Supreme Council, the measure shall be executed without waiting for their decision.

  That the said Warren Hastings has delivered his opinion, with many arguments to support the same, in favor of long leases of the lands, in preference to annual settlements: that he has particularly declared, “that the farmer who holds his farm for one year only, having no interest in the next, takes what he can with the hand of rigor, which, even in the execution of legal claims, is often equivalent to violence; he is under the necessity of being rigid, and even cruel, — for what is left in arrear after the expiration of his pow
er is at best a doubtful debt, if ever recoverable; he will be tempted to exceed the bounds of right, and to augment his income by irregular exactions, and by racking the tenants, for which pretences will not be wanting, where the farms pass annually from one hand to another; that the discouragements which the tenants feel from being transferred every year to new landlords are a great objection to such short leases; that they contribute to injure the cultivation and dispeople the lands; that, on the contrary, from long farms the farmer acquires a permanent interest in his lands; he will, for his own sake, lay out money in assisting his tenants in improving lands already cultivated, and in clearing and cultivating waste lands.” That, nevertheless, the said Warren Hastings, having left it to the discretion of the Committee of Revenue, appointed by him in 1781, to fix the time for which the ensuing settlement should be made, and the said Committee having declared, that, with respect to the period of the lease, in general, it appeared to the Committee that to limit them to one year would be the best period, he, the said Warren Hastings, approved of that limitation, in manifest contradiction to all his own arguments, professions, and declarations concerning the fatal consequences of annual leases of the lands; that in so doing the said Warren Hastings did not hold himself bound or restrained by the orders of the Court of Directors, but acted upon his own discretion; and that he has, for partial and interested purposes, exercised that discretion in particular instances against his own general settlement for one year, by granting perpetual leases of farms and zemindaries to persons specially favored by him, and particularly by granting a perpetual lease of the zemindary of Baharbund to his servant Cantoo Baboo on very low terms.

  That in all the preceding transactions the said Warren Hastings did act contrary to his duty as Governor of Fort William, contrary to the orders of his employers, and contrary to his own declared sense of expediency, consistency, and justice, and thereby did harass and afflict the inhabitants of the provinces with perpetual changes in the system and execution of the government placed over them, and with continued innovations and exactions, against the rights of the said inhabitants, — thereby destroying all security to private property, and all confidence in the good faith, principles, and justice of the British government. And that the said Warren Hastings, having substituted his own instruments to be the managers and collectors of the public revenue, in the manner hereinbefore mentioned, did act in manifest breach and defiance of an act of the 13th of his present Majesty, by which the ordering and management and government of all the territorial revenues in the kingdoms of Bengal, Bahar, and Orissa were vested in the Governor-General and Council, without any power of delegating the said trust and duty to any other persons; and that, by such unlawful delegation of the powers of the Council to a subordinate board appointed by himself, he, the said Warren Hastings, did in effect unite and vest in his own person the ordering, government, and management of all the said territorial revenues; and that for the said illegal act he, the said Warren Hastings, is solely answerable, the same having been proposed and resolved in Council when the Governor-General and Council consisted but of two persons present, — namely, the said Warren Hastings, and the late Edward Wheler, Esquire, and when consequently the Governor-General, by virtue of the casting voice, possessed the whole power of the government. That, in all the changes and innovations hereinbefore described, the pretence used by the said Warren Hastings to recommend and justify the same to the Court of Directors has been, that such changes and innovations would be attended with increase of revenue or diminution of expense to the East India Company; that such pretence, if true, would not have been a justification of such acts; but that such pretence is false and groundless: that during the administration of the said Warren Hastings the territorial revenues have declined; that the charges of collecting the same have greatly increased; and that the said Warren Hastings, by his neglect, mismanagement, and by a direct and intended waste of the Company’s property, is chargeable with and answerable for all the said decline of revenue, and all the said increase of expense.

  XVI. — MISDEMEANORS IN OUDE.

  I. That the province of Oude and its dependencies were, before their connection with and subordination to the Company, in a flourishing condition with regard to culture, commerce, and population, and their rulers and principal nobility maintained themselves in a state of affluence and splendor; but very shortly after the period aforesaid, the prosperity both of the country and its chiefs began sensibly and rapidly to decline, insomuch that the revenue of the said province, which, on the lowest estimation, had been found, in the commencement of the British influence, at upwards of three millions sterling annually, (and that ample revenue raised without detriment to the country,) did not in the year 1779 exceed the sum of 1,500,000l., and in the subsequent years did fall much short of that sum, although the rents were generally advanced, and the country grievously oppressed in order to raise it.

  II. That in the aforesaid year, 1779, the demands of the East India Company on the Nabob of Oude are stated by Mr. Purling, their Resident at the court of Oude, to amount to the sum of 1,360,000l. sterling and upwards, leaving (upon the supposition that the whole revenue should amount to the sum of 1,500,000l. sterling, to which it did not amount) no more than 140,000l. sterling for the support of the dignity of the household and family of the Nabob, and for the maintenance of his government, as well as for the payment of the public debts due within the province.

  III. That by the treaty of Fyzabad a regular brigade of the Company’s troops, to be stationed in the dominions of the Nabob of Oude, was kept up at the expense of the said Nabob; in addition to which a temporary brigade of the same troops was added to his establishment, together with several detached corps in the Company’s service, and a great part of his own native Troops were put under the command of British officers.

  IV. That the expense of the Company’s temporary brigade increased in the same year (the year of 1779) upwards of 80,000l. sterling above the estimate, and the expense of the country troops under British officers in the same period increased upwards of 40,000l. sterling; and in addition to the aforesaid ruinous expenses, a large civil establishment was gradually, secretly, and without any authority from the Court of Directors, or record in the books of the Council-General concerning the same, formed for the Resident, and another under Mr. Wombwell, an agent for the Company; as also several pensions and allowances, in the same secret and clandestine manner, were charged on the revenues of the said Nabob for the benefit of British subjects, besides large occasional gifts to persons in the Company’s service.

  V. That in the month of November, 1779, the said Nabob did represent to Mr. Purling, the Company’s Resident aforesaid, the distressed state of his revenues in the following terms. “During three years past, the expense occasioned by the troops in brigade, and others commanded by European officers, has much distressed the support of my household, insomuch that the allowances made to the seraglio and children of the deceased Nabob have been reduced to one fourth of what it had been, upon which they have subsisted in a very distressed manner for two years past. The attendants, writers, and servants, &c., of my court, have received no pay for two years past; and there is at present no part of the country that can be allotted to the payment of my father’s private creditors, whose applications are daily pressing upon me. All these difficulties I have for these three years past struggled through, and found this consolation therein, that it was complying with the pleasure of the Honorable Company, and in the hope that the Supreme Council would make inquiry from impartial persons into my distressed situation; but I am now forced to a representation. From the great increase of expense, the revenues were necessarily farmed out at a high rate; and deficiencies followed yearly. The country and cultivation is abandoned; and this year in particular, from the excessive drought, deductions of many lacs” (stated by the Resident, in his letter to the board of the 13th of the month following, to amount to twenty-five lac, or 250,000l. sterling) “have been allowed the farmers,
who were still left unsatisfied. I have received but just sufficient to support my absolute necessities, the revenues being deficient to the amount of fifteen lac [150,000l. sterling], and for this reason many of the old chieftains with their troops, and the useful attendants of the court, were forced to leave it, and there is now only a few foot and horse for the collection of my revenues; and should the zemindars be refractory, there is not left a sufficient number to reduce them to obedience.” And the said Nabob did therefore pray that the assignments for the new brigade, the corps of horse, and the other detached bodies of the Company’s troops might not be required from him: alleging, “that the former was not only quite useless to his government, but, moreover, the cause of much loss, both in the revenues and customs; and that the detached bodies of troops under their European officers brought nothing but confusion into the affairs of his government, and were entirely their own masters.”