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.