Under all the circumstances of this case, we must be of opinion that the government share of the crop of 1776 belonged to the Nabob, as the then reigning sovereign of the kingdom of Tanjore, he being, de facto, in the full and absolute possession of the government thereof; and consequently that the assignments made by him of the government share of the crop were valid.

Nevertheless, we would by no means be understood by this opinion to suggest that any further demands ought to be made upon the Rajah, in respect of such parts of the government share of the crop as were collected by his people.

For, on the contrary, after so great a length of time as hath elapsed, we should think it highly unjust that the Rajah should be now compelled either to pay the supposed balances, whatever they may be, or be called upon to render a specific account of the collection made by his people.

The Rajah has already, in his letter to Governor Stratton of the 21st of April, 1777, given his assurance, that the produce of the preceding year, accounted for to him, was little more than one lac of pagodas; and as you have acquainted us, by your letter of the 14th of October, 1779, that the Rajah has actually paid into our treasury one lac of pagodas, by way of deposit, on account of the Nabob’s claims to the crop, till our sentiments should be known, we direct you to surcease any further demands from the Rajah on that account.

We learn by the Proceedings, and particularly by the Nabob’s letter to Lord Pigot of the 6th of July, 1776, that the Nabob, previous to the restoration of the Rajah, actually made assignments or granted tunkaws of the whole of his share of the crop to his creditors and troops; and that your government, (entertaining the same opinion as we do upon the question of right to that share,) by letter to the Rajah of the 20th of August, 1776, recommended to him “to restore to Mr. Benfield (one of the principal assignees or tunkaw-holders of the Nabob) the grain of the last year, which was in possession of his people, and said to be forcibly taken from them,—­and farther, to give Mr. Benfield all reasonable assistance in recovering such debts as should appear to have been justly due to him from the inhabitants; and acquainted the Rajah that it had been judged by a majority of the Council that it was the Company’s intention to let the Nabob have the produce of the crop of 1776, but that you had no intention that the Rajah should be accountable for more than the government share, whatever that might be; and that you did not mean to do more than recommend to him to see justice done, leaving the manner and time to himself.”  Subsequent representations appear to have been made to the Rajah by your government on the same subject, in favor of the Nabob’s mortgages.