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and trustee of the Company at the expense of his employers, and of which he confesses he has received a considerable part. The committee of the Governor-General and Council appear to have closed their proceedings with several resolutions, which, with the answers given by Mr. Barwell as a defence, are inserted in the Appendix. The whole are referred thither together, on account of the ample extent of the answer. These papers will be found to throw considerable light not only on the points in question, but on the general administration of the Company's revenues in Bengal. On some passages in Mr. Barwell's defence, or account of his conduct, your Committee offer the following remarks to the judgment of the House. In his letter of the 23rd March, 1775, he says, that he engaged for Savagepoor _in the persuasion of its being a very profitable farm_. In this place your Committee think it proper to state the 17th article of the regulations of the Committee of Circuit, formed in May, 1772, by the President and Council, of which Mr. Barwell was a member, together with their own observations thereupon. 17th. "That no peshcar, banian, or other servant, of whatever denomination, of the collector, or relation or dependant of any such servant, be allowed to farm lands, nor directly or indirectly to hold a concern in any farm, nor to be security for any farmer; that the collector be strictly enjoined to prevent such practices; and that, if it shall be discovered that any one, _under a false name, or any kind of collusion_, hath found means to evade this order, he shall be subject to an heavy fine, proportionate to the amount of the farm, and the farm shall be re-let, or made _khas_: and if it shall appear that the collector shall have countenanced, approved, or connived at a breach of this regulation, he shall stand _ipso facto_ dismissed from his collectorship. Neither shall any European, directly or indirectly, be permitted to rent lands in any part of the country." _Remark by the Board._ 17th. "If the collector, or any persons who partake of his authority, are permitted to be the farmers of the country, no other persons will dare to be their competitors: of course they will obtain the farms on their own terms. _It is not fit that the servants of the Company should be dealers with their masters._ The collectors are checks on the farmers. If
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