Mr. Hastings, your Lordships will remember, had departed from Benares, frustrated in his designs of extorting 500,000_l._ from the Rajah for the Company’s use. He had ravaged the country, without obtaining any benefit for his masters: the British soldiers having divided the only spoil, and nothing remaining for the share of his employers but disgrace. He was therefore afraid to return without having something of a lucrative pecuniary nature to exhibit to the Company. Having this object in view, Oude appears to have first presented itself to his notice, as a country from which some advantage of a pecuniary kind might be derived; and accordingly he turned in his head a vast variety of stratagems for effecting his purpose.
The first article that occurs in the treaty of Chunar is a power given to the Nabob to resume all the jaghires not guarantied by the Company, and to give pensions to all those persons who should be removed from their jaghires.
Now the first thing which would naturally occur to a man, who was going to raise a revenue through the intervention of the prince of the country, would be to recommend to that prince a better economy in his affairs, and a rational and equal assessment upon his subjects, in order to furnish the amount of the demand which he was about to make upon him. I need not tell your Lordships, trained and formed as your minds are to the rules and orders of good government, that there is no way by which a prince can justly assess his subjects but by assessing them all in proportion to their respective abilities, and that, if a prince should make such a body as the House of Lords in this kingdom (which comes near the case I am going to state) separately the subject of assessment, such a thing would be contrary to all the principles of regular and just taxation in any country in the universe. Some men may possibly, by locality or privileges, be excepted from certain taxes, but no taxation ever can be just that is thrown upon some particular class only; and if that class happen to be small and the demand great, the injustice done is directly proportionable to the greatness of the exaction, and inversely to the number of the persons who are the objects of it: