II.

Finance and Accounts-Trade.

PART I.

APPENDIX

TO THE

REPORT

FROM THE

SELECT COMMITTEE OF THE HOUSE OF COMMONS

ON THE

AFFAIRS OF THE EAST-INDIA COMPANY,

16th AUGUST 1832,

AND

MINUTES OF EVIDENCE.

LONDON:

PRINTED BY ORDER OF THE HONOURABLE COURT OF DIRECTORS,

BY J. L. COX AND SON, 75, GREAT QUEEN STREET.

DS 465 ·A28

V.2

1832

Hist.-E..... Harding 2-14-33

27734

LIST OF APPENDIX.

Finance:

No.

..

1.-A STATEMENT of the steps which have been taken by the Commissioners for the Affairs of India or the
Directors of the East-India Company, for carrying into effect the Separation of the Political and
Commercial Accounts of the said Company; according to the 64th sect. of the Act 53 Geo. 3,
c. 155
2.-Copy Letter from James Pennington, Esq. to Thomas Hyde Villiers, Esq.; dated 20 July 1832
(Enclosures.) Report upon the Financial Accounts of the East-India Company
Memorandum on the Finances of India

p. 1

20

20

44

3.-COMMERCIAL Series of the Accounts of the Finances of the East-India Company, from the year 1814-15 to the year 1828-29, inclusive

(1.) View of the component parts of the Company's Commercial Capital, as computed on 1 May
1814
(2.) View of the component parts of the Company's Commercial Capital, as computed on 1 May
1829

(3.) An Account of the whole Net Return yielded by the East-India Company's Commercial Capital
in each year from 1814-15 to 1828-29, by investment in Merchandize or otherwise; with the
Amount of Dividends in the same period to the Proprietors of East-India Stock, and the
Surplus or Deficiency of such Return above or below the Amount of the Dividends; also
showing the Amount applied in the same years from the Home Funds to payment of Interest
on the Bond Debt, and as Appropriations, under the fourth head of the 57th sect. of the
53 Geo. 3, c. 155, to reduction of the Principal of that Debt, and of the India Debt
56
(4.) Comparison of the Company's Commercial Capital, as computed at the two periods of 1814 and
1829; with an explanation of the Amount of such Capital in the latter year, relatively to that at
which it appears in the former, particularly with reference to the Net Return which has been
yielded by its employment in Trade or otherwise in the intervening period, as shown in
No. 3
64
(5.) Receipts and Payments of the Home Treasury from 1 May 1814 to 1 May 1829, as contained in
the Accounts annually presented to Parliament
66
(6.) Statement of the Territorial Payments made by the Supra-cargoes at Canton and Agent at the
Cape of Good Hope, from 1 May 1814 to 30 April 1829, as collected from the books of
Account kept at those places respectively
74
(7.) Statement of the Account between the Territorial and Commercial Branches of the Affairs of the
East-India Company, in each year from 1 May 1814 to 1 May 1829; with an Appendix
76
(8.) Statement to show the sources from which the Expenditure and Credits contained in the General
Account-current between the Territorial and Commercial Branches (No. 7) have been
derived
142
(9.) Particulars of the Account between the two Branches of the Company's Affairs (No. 2) in respect
to Payments for Bills of Exchange drawn for Interest of India Debt, &c. and provision of Funds
to meet such Payments, under the 55th sect. of 53 Geo. 3, c. 155, drawn out so as to show the
Balance upon this Account, without merging these transactions yearly (by transfer) in the
Account No. 1.
144
(10.) Statement, exhibiting and explaining, as far as can be done, the difference between the Account
of Issues in India to Commerce, under the 55th sect. of 53 Geo. 3, c. 155, as kept in India (in
Receipt and Disbursement Statements), and the Account, with a similar object, kept in England,
from 1814-15 to 1828-29, inclusive
146
(11.) Statement, explaining, generally, the difference of result exhibited between the Account of
Supplies between India and London," as kept in India, and the Accounts in England, which
it was intended should comprise the same transactions
147

4.-TERRITORIAL Series of the Accounts of the Finances of the East-India Company, from the year 1814-15 to the year 1828-29, inclusive

..

..

149

151

(1.) Combined result of the Revenues and Charges of Bengal, Madras, and Bombay, exclusive of the Subordinates and the Home Charges, from 1814-15 to 1828-29 (2.) Net Amount of Supplies from the Presidencies in India to the Subordinates, including St. Helena

155

(3.) Amount debited and credited for Supplies to the Commercial Department from St. Helena, Bencoolen, and Prince of Wales' Island

..

158

(4.) Combined Account of Supplies between India and London, including the Heads of His Majesty's Government, Ceylon, Mauritius, Java, the Moluccas, &c., from 1814-15 to 1828-29, both years

inclusive

..

(Appendix to No. 4.) Account of Supplies between India and London, including the Heads of His Majesty's Government, Ceylon, Mauritius, Java, the Moluccas, &c, from 1814-15 to 1828-29, both years inclusive 160 (5.) Combined Account of Supplies between Commerce and Territory in India, from 1814-15 to to 1828-29, both inclusive 166 (Appendix to No. 5.) Account of Supplies between Commerce and Territory in India, from 1814-15 to 1828-29, both years inclusive 168 (6.) A statement of the Cash Debt Transactions of Bengal, Madras, and Bombay, from 1814-15 to 1828-29, inclusive 174 (7.) (A.) A Summary View of the Cash Transactions of the Government of Bengal, from 1814-15 to 1828-29, inclusive 175 (B.) ASummary View of the Cash Transactions of the Government of Madras from 1814-15 to 1828-29, inclusive

193 (C.) A Summary View of the Cash Transactions of the Government of Bombay, from 1814-15 to 1828-29, inclusive

(D.) Combined View of the Cash Transactions of Bengal, Madras, and Bombay, from 1814-15 to 1828-29 (8.) Revenues and Charges of St. Helena in each year from 1814-15 to 1828-29 (9.) Statement of the Account of Political Charges incurred in England deemed chargeable on the Territorial Revenues of India, from 1814-15 to 1828-29 233 Cost of all Consignments sent from England to Bencoolen, Prince of Wales' Island, Singapore, and Malacca 234 Amount of Territorial Stores exported from China and the Cape to India, 1814-15 to 1828-29 234 5.-Extract Letter from Accountant-general of Bengal to the Governor-general in Council at Bengal, dated 15 June 1831

6.-Statement, shewing the effect, after the year 1829-30, of the Reductions which have been ordered in the Charges of India; and the amount of the further Reductions necessary to reduce those Charges to their standard in 1823-24 236

7.-Statement of the Reductions of Indian Allowances and Establishments (Civil, Marine, and Military) ordered by the Court and the several Local Governments since the close of the year 1827-28; distinguishing (as far as can be done) such as were to have immediate from those which were intended should only have prospective effect; and a further Statement, showing the estimated effect of certain measures of Reduction which have been recommended by the late Calcutta Civil Finance Committee, but which have been either rejected or are still under consideration 237 8.-Treasury Minutes, Correspondence, &c. relative to the Settlement of the Accounts between the Public and the East-India Company in 1822 250

..

9.-Statement for the purpose of reconciling the view given in the General Cash Result of the Financial Transactions of all India, from 1814-15 to 1828-29, of Debt incurred in that period, with the increase of Debt (from Cash Transactions) for the like period, deducible from a comparison of the Quick Stock Accounts of 30th April 1814 and 30th April 1829; with a Memorandum of the particulars of the Debt outstanding at the last-mentioned period 260 10-Extract Letter from Governor-general in Council at Bengal (Financial Department); dated 17 August

No.

Page

13.-Extract Letter from Governor-general in Council at Bengal (Financial Department); dated 31 December 1824

14.-Ditto 15.-Ditto

290

::

290

290

16.-Extract Letter from Accountant-general of Bengal to the Governor-general in Council at Bengal ; 290 dated 23 May 1831

17.-An Account of Stock per computation of the East-India Company (exclusive of their Capital Stock) on 1 May 1814, both in India and in England; the Indian Stock Accounts calculated at the rate of 2s. for the Current Rupee, 2s. 3d. the Bombay Rupee, 8s. the Pagoda, and 6s. 8d. for the China Tale 292

..

..

18.-An Account of Stock per computation of the East-India Company (exclusive of their Capital Stock), on 1 May 1829, both in India and in England; the Indian Stock Accounts calculated at the rate of 2s. 300 for the Current Rupee, 2s. 3d. the Bombay Rupee, 8s. the Pagoda, and 6s. 8d. the China Tale 19.-Correspondence between the Board of Commissioners for the Affairs of India and the Court of Directors of the East-India Company, &c. relating to the Appropriation of the Surplus Commercial Profits of the East-India Company 310 20.-Correspondence between the Board of Commissioners for the Affairs of India and the Court of Directors of the East India Company, &c. relating to the Rates of Exchange at which the Currencies of England are converted into sterling, in the Account between the Territorial and Commercial Branches of the Affairs of the East-India Company 396 21.-Correspondence with Mr. Robert Wilkinson, and Statements, &c. relating to the view taken by him of the Finances of the East-India Company 422 22.-Correspondence, &c. relating to the Prospective Estimate of the Finances of the East-India Company

442 (Enclosure.)-Prospective Estimate by the Court of Directors of the state of the Finances of India, including the Charges paid in England at the close of the Company's present Term, corrected according to the latest advices received from India, exhibiting the result under the existing system, and upon the supposition that the Trade is separated from the Territorial Manage

23.-Memorandum of the result of an Examination made at the India Board of the Prospective Estimate of the Finances of India, forwarded by the Court of Directors to the Board, with their Letter, dated 10 March 1822 448

24. Correspondence between the Board of Commissioners for the Affairs of India and the Court of Directors of the East-India Company relative to a Charge made against the Territory for Loss sustained in effecting Remittances from India to meet Bills drawn on the Court for the payment of Interest on India Debt 25.-Correspondence with Mr. Robert Wilkinson, and Statements, &c. prepared by him for Mr. Rickards, relating to the Views therein taken of the Finances of the East-India Company 500 26.-Copies of all Statements submitted to the Court of Directors whereupon the Half-Yearly Dividends were declared, from 1 May 1814 to the latest period

27-Statement of the Charges of the Civil and Military Administration of the Three Presidencies of India, together with those of Prince of Wales' Island, Singapore, Malacca, and St. Helena, with particulars of the area in Square Miles, Population, &c. 28.-Comparative Table, showing the Charges of the three Presidencies in the higher departments of the Executive and Diplomatic Administrations 558 29.-An Account of the Expenses of the East-India College at Haileybury, from its establishment to the present time; distinguishing each Year, and the number of Individuals who have annually received Instruction in it 560 30.-An Account of the Expenses attending the establishment for Cadets at Addiscombe, from its institution to the present time; distinguishing each Year, aud the number of Individuals who have annually received Instruction in it 562 31.-Extract from a Minute of Sir John Malcolm, dated the 30 November 1830, on his Administration of the Bombay Government 564 32-Letter from the Court of Directors to the Governor-general in Council at Bengal (Finance Department), dated 31 March 1830, on the Charge on account of Public Buildings 33.-Letter from the Court of Directors to the Governor in Council at Madras (Finance Department),