"ملخّص يحتوي على معلومات بشأن الاتصال الأول لشركة الهند الشرقية مع الجزيرة العربية التركية، طالما أمكن تتبع ذلك من سجلات حكومة بومباي، بالإضافة إلى أسماء العديد من المقيمين البريطانيين والوكلاء السياسيين الذين عُينوا في بغداد والبصرة في الفترة بين ١٦٤٦ و ١٨٤٦ ميلادي، وبمرافقة معلومات أخرى" [و‎‎١‎٠‎١] (٢٢٦/٢٠٥)

xxxiii
The Goomrook or customs are not farmed; they are collected and
paid into the Treasury by the Custom Master at stated periods, and as a
specimen of the fidelity with which this trust is executed, it has been
ascertained that of 70 lakhs of Raij Piasters received as custom from the
last caravan from Damascus, 30 only were accounted for to Government.
If to this rate of peculation be added the amount received from mer
chants in compromise of valuation of their j^oods, some idea may be
formed of that in which Government stands defrauded in this branch of
revenue alone.
In like manner, the Mogaatch, or farm of trades, is subject to the
same excessive abuse : all sellers of the articles of food are not only
obliged to purchase from the Pacha their share of the monopoly main
tained in such articles, but are forced to supply all persons of the Court
and their dependents and servants gratis with the articles in which they
deal. Under a regular system of Government this kind of revenue should
probably be done away, in the mean time it is one subject to the most
scandalous abuses.
The abuses and frauds in the Mint or SeciaerJchana are not less exces
sive, the coinage is reduced almost to a valueless currency. In coining the
10 Piaster pieces, which are made of an alloy of copper and silver, one-
third of the latter is allowed by, and charged to. Government, but scarcely
one-ninth is actually employed in the coinage.
A similar degree of fraud is practised in collecting the Teem or
stamp duty, and in the management of the Auguf or income from lands
formerly appropriated to the support of religious institutions.
The mode of selling Government lands, whether in single villages
or districts, appears, and in itself is, as fair as possible. The subject to
be let is put to public sale, and the best bidder gets the farm, the Pacha
himself being quicksighted enough to his own interest to insist on full
time being given for all offers to be received. The evils connected with
this method are not in the collection of the lawful revenue, but in the
extraordinary and very grievous burdens imposed either by the Pacha
himself or by his Lieutenants of districts—such as Soorsaut or provision
for the passage of troops, unjust fines for disputes with neighbours,
presents for good-will, &c., and all this results upon the ryot, who is
ground by the farmer till he breaks and runs away, and thus a rapid depo
pulation of the country takes place.
But there is yet a more wasteful and nefarious employment of Gov
ernment land to be noticed. It will be observed that a very large
amount of the revenues, described as derived from land, is in fact alienated
in the shape of assignment in Tumleek, or in lieu of payment for salaries
and allowances to officers of Government. These villages and districts
are not only made over to occupiers on a false representation of their
value, but at rates scarcely one-fourth part of their real worth ; but being,
like the Government lands, subjected to the same grinding system of
farming, whether by the assignee himself or by middle men, all attempts
at improvement are frustrated, and the land gradually deteriorates and
runs to waste.
As one instance of the amount to which Government is defrauded
by the TiuuLeek system, it may be mentioned that the Zoobcd Sheckh,
e