The Sun.
London, England, 1842-11-09 00:00:00

THE STANDARD NOVELS AND ROMANCES.

The New Volume of this unrivalled Collection, in a neatly-
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By J. FENIMORE COOPER, Esq.
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G. P. R. JAMES.—Darnley, De L'Orme, Philip Augustus,
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MORlER.—Haiji Baba, Haiji Baba in England, Zohrab.
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INHERITANCE. DESTINY
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THE PATHFINDER.

By J. FENIMORE COOPER, Esq.
Richard Bentley, New Burlington-street.

THE OVERLAND MAIL.
FURTHER EXTRACTS.
CALCUTTA.
FINANCIAL DEPARTMENT.
FORT WILLIAM, AuG. 24.
The Honourable the President in Council is pleased
to direct, under the instructions of the Right Hon.
the Governor-General, that the following resolution
of his Lordship and Report of the Finance Committee
be published for general information :
RESOLUTION BY TILE RIGHT HON. THE GOVERNOR-
GENERAL OF INDIA.
FINANCIAL DEPARTMENT.
ALLAIIABAD, AUG. 7.
The Governor-General has much pleasure in offer-
ing to the Members of the Committee of Finance,
appointed on the 23d of June, his grateful acknow-
ledgments of the zeal, the industry, and the ability
they ha-•e manifested in the preparation of their first
Report.
In transmitting the Report to the Court of Direc-
tors,. the Governor-General has not failed to call their
attention to the merits of the officers from whom it
has proceeded.
The Governor-General remarks, that the contingent
charges of Bengal and the North-western Provinces
for 1840-41, as found by the Committee, after ex-
clud'ing all expenditure and advances on account of
the 'wars in Affghanistan and China, still exceed the
corrbsponding charges for 1830-.3l._by Company's Rs.
40,27,718-0-o—a sum which the Committee justly
observe leaves ample ground for inquiry and report.
The Governor-General concurs in the observation
of the Committee, that " contingent disbursements
are of all others those which most elude general rules
or fixed principles. Their amount is ever varying
with the necessities of the moment, the temper of the
disbursing, or the activity of the controlling, officer.
The first cause may not admit of regulation, but the
two latter are open to influence and to correction."
The Governor-General accedes to the recommenda-
tion of the Committee, that a circular letter be ad-
dressed to each disbursing and controlling officer,
pointing out the importance of extreme attention to
this subject, and enjoining the observance of scrupu-
lous care in the admission of each item, and his Lord-
ship directs that this letter shall be so circulated, par-
ticipating in the hope expressed by the Committee,
that the exertion of each person, though in itself yield-
ing a small result, will, combined with that of others,
produce an aggregate of some importance in its bear-
ing on the public expenditure.
The Governor-General earnestly requests the se-
veral officers entrusted with the expenditure and con-
trol of the public money to c msider that a sum saved
by real economy is of more value to the State than
the same sum added to the revenue ; for the object of
a good Government is to extend the largest amount of
benefit at the smallest cost to the people.
The Governor-General desires to see all the ser-
vants of the State in the enjoyment of emoluments
suited to their stations, and sufficient to maintain
them in those stations with re Tectability and comfort.
His Lordship further earnestly desires to see those
who by their superior zeal and exertions may justly
raise themselves to the more eminent stations in the
public service, possess such higher emoluments as
may not only conduce to their own prosperity in life,
but be a perpetual excitement to others to distinguish
themselves by similar merits.
But his Lordship must express his conviction that
in no country, and least of all in India, can the means
of effecting these salutary objects be placed within the
reach of Government unless, by the general co-opera-
tion of those entrusted with the disbursement and
control of the public money, rigid but well considered
economy be introduced into all departments.
The Governor- General will deem it to be amongst
his most satisfactory duties to mark by promotion
those who, otherwise fit for the public offices to which
they aspire, may have distinguished themselves by
their judicious vigilance over the expenditure under
their control ; and his Lordship will not fail to mark
by substantial proofs of his displeasure all who may
evince a disregard of public economy.
(Signed) ELLENBOROUGH.

FROM THE COMMITTEE OF FINANCE FOR THE PRESI-
DENCY OF BENGAL TO THE RIGHT HON. LORD ELLEN•
BOROUGH, GOVERNOR-GENERAL.OP INDIA, &C.
Allahabad, Aug. 6, 1842.
My Lord-4n entering on the investigation en,

3. We have, however, experienced great difficulty
in the first step of this operation. The statement is
based on a comparison of the civil auditors' books in
the early years. But the arrangement of these books
in the early part of the period is very different from
what it is in the latter. A great change has interme-
diately taken place in the organisation of the Govern-
ment ; Bengal and the North-western Provinces have

been separated from each other in all matters of local
Government.

4, The accounts as well as the administration have
been divided ; and, though a general uniformity of
system and arrangement has been maintained, yet the
divergence is sufficient to require great labour and
care, if anything approaching to, an accurate compa-
rison is to be instituted.

5. This circumstance, added to our separation at
:his station from the trained establishments and volu-

ruinous records of the offices of audit and account,

both at Agra and Calcutta, have baffled our attempts
to follow the course which via would have most ap
proved. _ _

6. If, therefore, we hoped to accomplish anything
during the brief period of your Lordship's stay in this
part of the country, and consequently of our remain-
ing united, it was evident that we must adopt some
other plan which, though less complete and certain,
was yet calculated to produce results in themselves
valuable, and would enable us to turn to best account
the means of local information here available, and at

the same time so dispose our work that it might be
prosecuted by separate parties when we ceased to co-
operate on the same spot.
7. The disbursements of the political department we
are separating from those of the general, in which
they are now merged. These, as being connected
with the Supreme Government of British India, and
coming more immediately under your Lordship's eye,
will form the subject of a separate report.
8. We have also taken the civil auditor's books of
1840-41 for the North-western Provinces, and entered
upon an examination of the items of civil expenditure
which they contain.
9. For purpose of comparison it was necessary to
assume a date, so far back as to be prior to the great
organic changes in the Government, occasioned by the
Charter of 1833, because we could not otherwise
rightly appreciate the effect of those changes. We,
therefore, took the books of 1830-31, and endeavoured
to select from them the corresponding items to those
in the books of 1840-41, for the North-western Pro-
vinces, so far as the two could be brought to corres-
pond. The comparison will sometimes be only of
totals, and will sometimes extend to details, accord-
ing as the changes may be greater or smaller.
10. At the conclusion we hope to bring the totals
together so as to agree with the entries in the resolu-
tion, and furnish the full report which is expected at
our hands.
11. We have thus already completed a report on
the civil salaries, in the judicial, revenue, and customs
department.
12. We are making progress in a further report on
the establishments in the same department.
13. The subject of contingencies has been brought
particularly to our attention m paragraph 5 of your
Lordship's resolution, and we have been anxious to
enter upon its consideration as soon as possible ; but
here we have found our materials peculiarly defective.
14. We were first compelled to call upon all public
officers for the originals or copies of their contingent
bills for a few years. The three last were those we
selected. But the civil auditor's books, which are the
basis of the entries under this head in paragraph 5 of
the resolution, give only the average monthly dis-
bursements of each office, and we have found it im-
possible to reconcile the averages with the bills them-
selves, from want of information of the precise grounds
on which the averages are struck, and from the labour
which would necessarily attend the verification of all
the items, when the process of their reduction is
known. The reconciliation might, no doubt, be
effected in time, but the object does not seem worth
the trouble it would occasion.
15. We have considered it more expedient to retain
the civil auditor's totals, merely for the purposes of
comparison, and to proceed to an examination of the
bills themselves, without attempting to reconcile them
with the civil auditor's returns. We hope from this
examination to attain a fresh total not far differing
tfromhi
s newth of
totalthewill
civil auditor.he tthoroughly
Thehlyna several
to show what items admit of reduction, and what
ed, parts
so aof
s
do not, and how the corresponding charges in diffe-
rent parts of the country,under similar circumstances,
stand. We may hence be able to deduce rules and
u galand principles which may assist in keeping this branch
of the public expenditure within moderate bounds.
Our inquiry may then enable oss to estimate the fu-
ture average monthly disbursement; and the contrast
of this with the averages formerly obtained from the
civil auditor's books, will afford a test of the success
of the operation.
16. With this view we present the result in an ap-
pended table. It will be hence seen that two very
large items, amounting together to 31,27,250, are du
on account of Caubul and China advances, and are
properly war charges. The deduction of these brings
the total for 1840-41, from 84,35,855, to 53,08,605.
This, however, only includes the charges in Bengal
proper, to which alone the marginal entry in para-
graph 5 of the resolution has reference. There is,
over and above this, an item of 24,63,830, occasioned
by contingent disbursements in 1840-41. The total
then with which we have to deal is 1,08,89,655, or,
excluding China and Caubul, 77,62,405. The charge
corresponding to which in 1830-31, as entered in the
civil auditors books, was only 37,34,687, which still
leaves ample ground for inquiry and report.
17. We are now applying ourselves to separate
from these totals the contingencies in the political de-
partment, and more especially to examine this class
of charges in" the North-western Provinces, where
local experience and situation will facilitate research.
But we are hopeless of being able to effect much good
as regards the Bengal contingencies. We cannot be
expected to have any familiarity with the details of
the Calcutta customs, salt, opium, and marine depart-
ments, whilst the organisation and circumstances in
the judicial and revenue, and several branches of the
general department, are so different from what are
found in this part of the country, that without the co-
operation of officers of experience at the Presidency,
we should be slow to apply to the former principles
which we can unhesitatingly adopt in the latter.
18. But whilst we remit no exertion in the prose-
cution of the course detailed above, we would take
leave to point out a method by which some immediate
reduction may be effected, and in the enforcement of
which there need be no delay.
19. Contingent disbursements are of all others
those which most elude general rules or fixed prin-
ciples. Their amount is ever varying with the neces-
sities of the moment, the temper of the disbursing, or
the activity of the controlling officer. The first cause
may not admit of regulation, but the two latter are
open to influence and to correction.
20. We would recommend that a circular letter be
addressed from the head of the Government to each
disbursing and controlling officer, pointing out the
importance of extreme attention to this subject, and
enjoining the observance of scrupulous care in the
admission of each item. We would hope that the
exertion of each person, though in itself yielding a
small result, would together produce an aggregate of
some importance in its bearing on the public expen-
diture.
21. We would only further observe that if the
suggestion contained in the conclusion of paragraph
17 be approved, we would hope that we may have the
benefit of similar co-operation at the Presidency in
our inquiries regarding Bengal civil salaries and es-
tablishments. We have the honour to be, &c.
(Signed) T. H. MADDOCK.
F. CURRIE
J. THOMASON
C. J. MANSEL
J. STUART.

TABLE OF ANNUAL CONTINGENCIES IN TUE CIVIL DE-
PARTMENTS OF BENGAL AND THE NORTH-WESTERN
PROVINCES FOR 1841, AS COMPARED WITH 1830.
BENGAL, 1841.

Section writing 2,65,613
Deputation allowance 2,63,936
Travelling charges. ...... . 55,136
Temporary establishment .. 3,13,579
Miscellaneous contingencies

Total Bengal contingenciea 84,35,855

Allahabad, on August 20 Futtypoor, on August 21
Futtypoor....... ....... 21 Cawnpoor
Cawnpoor . . . 24 Ansul ..
Aroul 25 Bewar
Bewar

Allyghur .......... .. 28 Boolundshuhur 29
Boolundshuhur ...... 29 Meerut

Meerut . —Sept.. 1 Shamlee .. Sept. 2
Shamlee . . 2 Kurnaul .
Kurnaul
Umballah .

His Lordship travelled in his over, carriage, and
was followed in a Palkee gharee (a carriage formed
by placing a palanquin on four wheels) by his pri-
vate secretary, Captain Durand. Mr. Maddock pre-
ceded his Lordship by one day, and the other secre•
taries (Colonel Stuart and Mr. Mansell) followed on
the following days. The reception of his Lordship
at Cawnpoor is said, by a correspondent of the Agra
Ukhbar, to have been ungracious. He set out, it
appears, with the firm determination of declining all
private interviews, a resolution which, though it can-
not but contribute to the avoidance of much trouble,
has at the same time the bad effect of depriving the
Governor-General of a mass of useful information to
be obtained from the official persons residing in the
country through which he may be passing. At
Cawnpoor he was the guest of General Sir Joseph
Thackwell ; at Allyghur, of Mr. Tierney, the Judge ;
at Meerut, of Mr. Franco, the Commissioner ; and
at Kurnaul, of General Fast. A dinner was given
to his Lordship at Meerut, by the officers of H.M.l6th
Lancers, followed by an evening party at Mrs.
Franco's, which was very fully attended. A party
was attempted at Kurnaul, but in consequence of the
Governor-General's anxiety to push on, he declined
the offer in ths: first instance, and when in the course
of the day it was found the quantity of rain rendered
it impossible for him to start it appeared that there
was not sufficient time to make the necessary prepa-
rations. Ile left Kurnaul on elephants, as if deter-
mined to try every mode of travelling, and reached
Sitnlah on the 10th. Two members of his Lordship's
personal staff, Captain Somerset, Military Secretary,
and Captain Hillier, Aide-de-Camp, have proceeded
in the most rapid manner available to join General
Pollock's force in Affghanistan.
THE CAUBUL PRISONERS AND